§ 50-75. Reimbursement for collecting monies.

Latest version.

Each rental motor vehicle concern collecting the tax imposed by this article shall be allowed to retain three percent of the tax due and collected and may retain that amount in the form of a deduction for expenses incurred in submitting, reporting and paying the amount of taxes due, if the amounts due are not delinquent at the time of payment.

(Ord. No. 2009-12-42, 12-14-2009)

State law reference

Similar provisions, O.C.G.A. § 48-13-94.

                    
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