§ 68-561. Collection of tax from patrons; allowance to collector.

Latest version.

(a)

Any person subject to any tax imposed pursuant to this article shall collect the tax from the transient guests and patrons of the food establishment, and each such transient guest and patron of the food establishment shall pay the amount of the tax due to the person required to collect the tax.

(b)

The city shall allow the person required to remit the tax to deduct and retain an amount equal to two percent of the tax collected for the timely remittance of the tax.

(Code of Gen. Ords. 1967, § 32.310; Ord. No. 65276, 3-22-90)

                    
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