A. The excise tax prescribed in this Chapter shall be paid on or before the twenty fifth day of each calendar month to the Nevada Tax Commission. The Tax Commission shall deliver all such taxes to the State Treasurer, who shall receipt the dealer or user therefor.
B. From the tax found to be due upon any statement duly and punctually rendered, the dealer or user shall be allowed to deduct two percent (2%) to cover the dealer's or user's costs of collection of the tax and of compliance with the Ordinance codified in this Chapter and the dealer's or user's handling losses occasioned by evaporation, spillage or other similar causes. (Ord. 60 Art. VI(A), 1976)