Licensees collecting the tax levied under this article 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 such amount is not delinquent
at the time of payment. The rate of deduction shall be the same rate authorized for
deductions from state tax under the Georgia Retailers' and Consumers' Sales and Use
Tax Act (O.C.G.A. § 48-8-1 et seq.), approved February 20, 1951, as now or hereafter
amended.