What is a collection allowance and when is it allowed?

Tourist Express customers receive a collection allowance of 2.5% on the total tax due when paid by the 20th of the month. A maximum of $30 (on the first $1,200 rental) is allowed.

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1. What is meant by resort facilities?
2. Who collects this tax?
3. What is a collection allowance and when is it allowed?
4. What are the penalties for non-compliance?
5. How often are these taxes remitted?