If a retail marijuana cultivation facility shall, during any reporting period, collect as an excise tax amount in excess of five percent of his or her sale or transfer of unprocessed retail marijuana, he or she shall remit to the finance director the full net amount of the tax imposed in this division and also such excess. The retail marijuana cultivation facility shall be entitled, as the collection agent of the City, to apply and credit any amount so recovered against the five percent rate to be paid by him or her under the provisions of section 130-301, remitting any excess amounts recovered over the five percent, less the one-half percent collection expense allowance, to the finance director in his or her next return. (Ord. No. 2015-02, § 8, 1-12-2015)