Except as otherwise provided in this chapter, any wholesale or retail alcoholic beverage dealer filing a return under this chapter shall, at the time of filing such return, remit to the Finance Department the amount of tax imposed by this chapter less a commission of 1% of the tax remitted which is allowed to reimburse the alcoholic beverage dealer for the expenses incurred in collecting the tax, keeping records, preparing and filing returns, remitting the tax, and supplying data to the Finance Department upon request. The commission shall not be allowed, however, on any taxes not remitted when due. The Director may also appoint one or more persons within or without the Village as collection agents for the tax herein levied. The Commission for said collection agents shall be the same as that provided for wholesale or retail alcoholic beverage dealers.
(1997 Code, § 51.09)