Pursuant to the provisions of the Local Option Revenue Act, the State Tax Commissioner shall collect the tax imposed by § 111.15 concurrently with collection of a state tax in the same manner as the state tax is collected. The State Tax Commissioner shall remit the monthly proceeds of the tax to the village after deducting the amount of refunds made and 3% of the remainder to be credited to the Municipal Equalization Fund, or such other use as may be directed by state law.
(1991 Code, § 12-108) (Ord. 2006-05, passed 11-16-2006)