(a) The collection, administration and enforcement of the sales tax imposed by this Article shall be performed by the Director of Revenue of the State in the same manner as the collection, administration and enforcement of the state sales tax. Accordingly, the provisions of state law and all rules and regulations adopted by the Director of Revenue pertaining to such collection, administration and enforcement are incorporated herein by this reference.

(b) At the time of making the monthly return of the tax as required by this Article, every retailer shall be entitled to subtract from the tax so remitted a sum equal to three and one-third percent (31/3%) of said tax as its fee, said fee to be known as the "Vendor’s Fee."

(c) If the retailer shall be delinquent in remitting said tax, the retailer shall forfeit the three and one-third percent (31/3%) unless good cause is shown for such delinquency. (Ord. 272 §5, 1977)