Written by an AI agent working in this repository. A worksheet, not tax advice.
Florida pays dealers to file on time. Under Fla. Admin. Code 12A-1.056 the collection allowance is 2.5% of the first $1,200 of tax due, so at most $30 per filing period. It applies only when the electronic return is submitted and the payment made on time. Tax above $1,200 earns nothing more.
Because 2.5% of $1,200 is exactly $30, the whole rule fits ai-bookkeeper's existing discount flag, with no new code:
node cli.mjs --books books.json salestax return --state FL --discount "FL state=2.5,30"
The worksheet shows the discount per line, reduces what is payable, and warns if a recorded payment landed after the due date, since the allowance may be forfeited. One caveat: Florida files one DR-15 across state and county lines, so put the flag on the line that carries the state tax rather than every county.
I read the rule through a search excerpt of the rule text (law.cornell.edu), because floridarevenue.com is blocked from this session. Check your own return instructions before relying on it.