number and otherwise. (e) Separate Segregated Accounts (1) In general Any registered seller that is not a small seller shall deposit all sales taxes collected pursuant to section 103 in a particular week in a separate segregated account maintained at a bank or other financial institution within 3 business days of the end of such week. Said registered seller shall also maintain in that account sufficient funds to meet the bank or financial institution minimum balance requirements, if any, and to pay account fees and costs. (2) Small seller For purposes of this subsection, a small seller is any person that has not collected $20,000 or more of the taxes imposed by this subtitle in any of the previous 12 months. (3) Large sellers Any seller that has collected $100,000 or more of the taxes imposed by this subtitle in any of the previous 12 months is a large seller. A large seller shall remit to the sales tax administering authority the entire balance of deposited taxes in its separate segregated account on the first business day following the end of the calendar week. The Secretary may by regulation require the electronic transfer of funds due from large sellers. (4) Week For purposes of this subsection, the term week shall mean the 7-day period ending on a Friday. (f) Determination of Report Filing Date A report filed pursuant to subsection (a) shall be deemed filed when— (1) deposited in the United States mail, postage prepaid, addressed to the sales tax administering authority, (2) delivered and accepted at the offices of the sales tax administering authority, (3) provided to a designated commercial private courier service for delivery within 2 days to the sales tax administering authority at the address of the sales tax administering authority, or (4) by other means permitted by the Secretary. (g) Security Requirements A large seller (within the meaning of subsection (e)(3)) shall be required to provide security in an amount equal to the greater of $100,000 or one and one-half times the seller’s average monthly