Such per­sons in admin­is­ter­ing and account­ing for the tax are sub­ject to the same rights, reme­dies, priv­i­leges, immu­ni­ties, pow­ers and duties, and the same con­di­tions, restric­tions, lim­i­ta­tions, penal­ties, and def­i­n­i­tions of terms, and the same mode of pro­ce­dures as found in the “Ser­vice Occu­pa­tion Tax Actand Retail­ers Occu­pa­tion Tax Act”, respec­tive­ly, as are now or here­after amend­ed, unless oth­er­wise noted.