§ 14-246. Vendor's compensation.

Latest version.

For the purpose of compensating the dealer in accounting for and remitting the tax levied by this article, each dealer shall be allowed two (2) percent of the amount of tax due and accounted for and remitted to the parish's collector in the form of a deduction in submitting its report and paying the amount due by the dealer, provided the amount due was not delinquent at the time of payment, and provided the amount of any credit claimed for taxes already paid to a wholesaler shall not be deducted in computing the commission allowed the dealer hereunder.

(Ord. No. 09-290, § 6, 12-10-09)

                    
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