For the purpose of compensating sellers for the collection of the tax imposed by this subchapter, and for the first 12 month period following adoption and implementation of this subchapter, every seller shall be allowed 5% of the amount of the tax due and accounted for in the form of a deduction on the seller’s monthly meals tax return, provided that the amount due is not delinquent at the time of payment. No such deduction shall be allowed for any month for which payment is past due or any subsequent month while any prior month’s tax remains delinquent. At the end of the first 12 month period and thereafter, the seller shall remit to the county the entire tax which is due.
(Ord. passed 1-13-2003)