§ 70-112. Reimbursement for collection costs.

Latest version.

Those persons who are required to collect the tax imposed herein and who report and pay such tax to the city in a timely manner, as required herein, may deduct and withhold from the payment to the city, as reimbursement for the cost of collecting such tax, an amount equal to one percent of the amount of taxes collected and required to be reported to the city. The reimbursement provided for herein shall be forfeited for failure to pay the tax or file a report in a timely manner as required herein.

(Ord. No. 319, § 7, 11-8-2004)

                    
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