Retailers filing tax returns pursuant to this chapter shall, at the time of filing such return, pay to the city the amount of the tax imposed by this chapter, less a commission of one and three- fourths percent (1.75%) of the tax collected and remitted with the return. Such commission is allowed to reimburse the retailer for the expenses incurred in keeping records, billing the customer, preparing and filing returns, remitting the tax and supplying data to the city upon request. No commission may be claimed by a retailer for tax not timely remitted to the city. (Ord. 1375, 7-23-2002)