Each operator who fully and timely complies with all applicable provisions of this subchapter and particularly the provisions relating to filing city returns and paying over to the City Recorder all taxes due on or before due dates, shall be permitted to deduct, as a personal collection expense, 5% of the taxes which would otherwise be payable over to the city, but solely for the period during which the operator fully and timely complied with all applicable provisions of this subchapter (“collection fee”).
(Ord. 2003-01, passed 2-4-2003)