Are you saying... theoretically if stores had to do it too?
I have a client in Florida who says she has to. And in PA, you have to file quarterly regardless the amount. But at least, if you do it early, they give you a 1% discount.
But I guess they would have to charge what the person's rate was if they shipped something to them.
This could be used as an argument that it keeps the playing field even for the business located in a specific county versus one shipping into the county. Still, it just makes it more complicated for the business, especially small ones, who may have an odd sale now and then in another taxing district.