143.261. For every remittance to the director of revenuemade on or before the date the remittance becomes due, theemployer, other than the United States and its agencies, thestate of Missouri and political subdivisions thereof, may deductand retain the following percentages of the total amount of taxwithheld and paid in each calendar year:
(1) Two percent of five thousand dollars or less;
(2) One percent of amount collected in excess of fivethousand dollars and up to and including ten thousand dollars;
(3) One-half percent of amount collected in excess of tenthousand dollars.
(L. 1972 S.B. 549)Effective 1-1-73