To compensate renters for keeping the sales tax records and filing returns as required by this chapter and making prompt remittances, those persons shall be entitled to a fee equal to two percent of the amount of the tax collected, and that amount may be deducted when making remittances; provided, that the reports and remittances are postmarked on or before the due date for such reports and remittances. A person filing a report or remitting taxes collected after the due date forfeits the right and claim to the fee provided by this section and shall remit the entire tax due. [Ord. 96-19 §3, 1996. Formerly §3.30.160].