New Orleans |
Code of Ordinances |
Chapter 150. TAXATION |
Article VI. SALES AND USE TAX |
Division 5. COLLECTION |
§ 150-607. Excess tax collected to be paid to director.
Latest version.
When the tax due and collectible for any period is in excess of two percent, the total due or collected must be paid over to the director less the commission to be allowed the dealer as set forth in this division.
(Code 1956, § 56-38)
State law reference
Similar provisions, R.S. 47:304(D).