§ 102-41. Administration by tax collector.

(a)

The county business taxes shall be collected by the tax collector of the county and issued by such officer.

(b)

The tax collector shall collect such business taxes and may deduct an amount based on the actual cost of collection and administration from the gross amount so collected, the balance of such collection shall be remitted to the board of county commissions and the incorporated areas, as provided in F.S. § 205.0536. The tax collector shall certify annually to the board of county commissioners the estimated cost of collection and administration. The estimated cost of collection and administration shall be based on the following expenses: salaries and benefits, data processing, telephones, annual depreciation of equipment, supplies, postage and mailing of licenses, and travel. The board of county commissioners shall review the estimated cost of collection and administration submitted by the tax collector annually and shall approve the estimated cost provided; however, the board may adjust or modify the estimated cost of collection and administration.

(Code 1979, § 21-19(f); Ord. No. 95-35, § 2, 8-15-95; Ord. No. 2007-003, § 47, 2-20-07)