Chapter 75 FINANCE AND TAXATION.

75-31    RESTAURANT MEALS EXCISE TAX - COMMISSION FOR COLLECTION

Every operator who collects, accounts for and remits taxes imposed herein to the Town of Front Royal shall receive a commission at the rate of four percent (4%) of the amount of tax due and accounted for by the operator.  Said commission shall be paid in the form of a deduction from the tax so remitted.  No commission shall be received by any operator in the event that the amount due from said operator, or any part thereof, is delinquent under the provisions of this Article.