For the purpose of compensating sellers for the collection of tax imposed by this subchapter, every seller shall be allowed 3% of the total amount of the tax due and accounted for in the form of a deduction on his or her monthly return; provided, the amount due is not delinquent at the time of payment.
(1998 Code, § 58-42) (Ord. O-1999-03, passed 6-18-1999; Ord. O-2023-15, passed 9-19-2023)