§ 29-61.4. Dealer's credit.

The same duties and privileges imposed upon dealers by Chapter 212, Florida Statutes apply under this article. To compensate dealers for keeping of prescribed records and the proper accounting and remitting of taxes by them, dealers shall be allowed three (3) percent of the first one thousand dollars ($1,000.000) of the amount of tax due and accounted for and remitted to the Tax Collector and one (1) percent of all amounts in excess of one thousand dollars ($1,000.00) on each tax return to the Tax Collector. The collection allowance may not be granted nor may any deduction be permitted, if the tax is delinquent at the time of payment. The Tax Collector may reduce the collection allowance by ten (10) percent or fifty dollars ($50.00), whichever is less, if the taxpayer files an incomplete return.

(Ord. No. 87-80, § 4, 11-17-87)