§ 22-31. Collection fee allowed operators.

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Operators collecting the tax levied under this article shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting, and payment of the amount due, provided such amount is not delinquent at the time of payment. The rate of the deduction shall be the same rate authorized for deductions from state sales and use tax under O.C.G.A. § 48-8-50, as now or hereafter amended.

(Prior Code, § 32-9)

                    
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