Food and beverage or meals tax; discount for collection.

Food and beverage tax; meals tax; discount.Allows a county, city, or town to provide a commission to a businessfor collecting and remitting to the locality a meals tax or a foodand beverage tax regardless of whether the business is delinquenton the collection and remittance of such tax. The rate of such commissionshall be set by ordinance and shall not exceed the amount of taxdue.