Plaquemines Parish |
Code of Ordinances |
Chapter 14. LICENSES AND TAXATION |
Article III. RETAIL SALES AND USE TAX |
Division 4. COLLECTION OF TAX BY DEALER |
§ 14-80. Dealer allowed to retain percentage.
Latest version.
For the purpose of compensating the dealer in accounting for and remitting the tax levied for this article, each dealer shall be allowed two (2) per cent of the amount of tax due and accounted for and remitted to the collector in the form of a deduction in submitting his report and paying the amount due by him if the amount due was not delinquent at the time of payment.
(Ord. No. 98-117, § 5, 5-14-98)