For the purpose of compensating persons required to collect such taxes for the collection of the tax imposed by this subchapter, every person required to collect such taxes 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, however, the amount due is not delinquent at the time of payment.
(1998 Code, § 58-64) (Ord. O-1999-02, passed 6-8-1999; Ord. O-2023-15, passed 9-19-2023)