Lodging providers collecting the tax levied hereunder 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, if said amount is not delinquent
at the time of payment. The rate of the deduction shall be three percent of the amount
due, but only if the amount due was not delinquent at the time of payment. If the
amount due was delinquent at the time of payment, no deduction shall be permitted.