§ 102-118. Collection; remittance; records kept; payment to county; rules.

The tax levied and imposed by this article shall be received, collected, accounted for, remitted, administered and disbursed in the manner provided in the act and F.S. ch. 212.

(1)

The tourist development tax shall be charged by the person receiving the consideration for the lease or rental, and it shall be collected from the lessee, tenant or customer at the time of payment of the consideration of such lease or rental.

(2)

The person receiving the consideration for such rental or lease (hereinafter referred to as the dealer) for any period subsequent to October 1, 1992, shall receive, account for, and remit the tax to the county tax collector (tax collector).

(3)

Initial collection of the tax shall continue to be made in the same manner as the tax imposed under F.S. ch. 212, pt. I (F.S. § 212.01 et seq.).

(4)

The tax collector shall be responsible for the collection of the tax from the dealer and administration of the tax, the tax collector shall keep appropriate records of such remittances.

(5)

The same duties and privileges imposed by F.S. ch. 212 upon dealers in tangible property, respecting the collection and remission of tax, the making of returns, the keeping of books, records and accounts, shall apply to and be binding upon all persons who are subject to the provisions of this section; provided, however, that the tax collector may authorize a quarterly return and payment when the tax remitted by the person receiving the consideration for such rental or lease for the preceding quarter did not exceed $25.00.

(6)

The tax collector shall promulgate such rules, and prescribe and publish such forms as may be necessary to effectuate the purpose of this section.

(7)

The tax collector shall perform the enforcement and audit functions associated with the collection and remission of this tax, including, without limitation, the following:

a.

For the purpose of enforcing the collection of the tax levied by this section, the tax collector is hereby specifically authorized and empowered to examine, at all reasonable hours, the books, records and other documents of all dealers, or other persons charged with the duty to collect, report or pay a tax under this section, in order to determine whether they are collecting the tax or otherwise complying with this section.

b.

Each dealer shall secure, maintain and keep for a period of three years a complete record of rooms or other lodging, leased or rented by the dealer, together with gross receipts from such sales, leases, and other pertinent records and papers as may be required by the tax collector for the reasonable administration of this section; and all such records which are located or maintained in this county shall be open for examination by the tax collector, at all reasonable hours, at such dealer's place of business located in the county. Any dealer which maintains such books and records at a point outside this county must make such books and records available, upon reasonable notice, for examination by the tax collector at a place of business within the county. If any dealer fails to make available any books and records for examination at a place of business within the county, and if the tax collector determines that examination of such records is necessary or appropriate to the performance of the tax collector's duties hereunder, then all travel and maintenance expenses necessarily incurred in making such examination shall be paid by the dealer. The tax collector or authorized representative shall have the right, power, and authority to make such transcripts or copies of such records and papers thereof during such times as they may desire.

c.

In addition to any other powers hereunder, the tax collector is empowered, when any tax becomes delinquent or is otherwise in jeopardy under this section, to issue a warrant for the full amount of the tax due or estimated to be due, with the interest, penalties, and cost of collection, directed to all and singular the sheriffs of the state, and shall record the warrant in the public records of the county, and thereupon the amount of the warrant shall become a lien on any real or personal property of the dealer in the same manner as a recorded judgment. The tax collector may issue a tax execution to enforce the collection of taxes imposed by this section and deliver it to the sheriff. The sheriff shall thereupon proceed in the same manner as prescribed by law for executions and shall be entitled to the same fees for his services in executing the warrant to be collected. The tax collector may also have a writ of garnishment issued to subject any indebtedness due to the delinquent dealer by a third person in any goods, money, chattels or effects of the delinquent dealer in the hands, possession or control of the third person in the manner provided by law for the payment of the tax due. Upon payment of the execution, warrant, judgment, or garnishment, the tax collector shall satisfy the lien of records within 30 days.

d.

The tax collector shall be authorized to utilize all available remedies, as are provided by state law, to enforce the provisions of subsection (7)a. and b. above.

(8)

Tax revenues collected hereunder may be used only in accordance with the provisions of F.S. § 125.0104. All taxes collected under this section shall be deposited by the tax collector in the county tourist development trust fund.

(9)

Starting on October 1, 1992, through September 30, 1994, the tax collector shall be entitled to retain three percent of collection for the costs of administration and auditing of the tourist development tax. Starting on October 1, 1994, and at all times thereafter, the tax collector shall biannually adjust the percentage of the tax retained to reflect the actual cost of administering the local collection program, however, such retainage shall not exceed the three-percent cap as specified in F.S. § 125.0104(10)(b)5.

(10)

The taxes imposed by this section shall become county funds at the moment of collection and shall for each month be due to the tax collector on the first day of the succeeding month and be delinquent on the 21st day of such month.

(11)

The tax collector assumes all responsibility for auditing the records and accounts of dealers and assessing, collecting and enforcing payment of delinquent tourist development taxes. The tax collector adopts any and all powers and authority granted to the state in F.S. § 125.0104 and F.S. ch. 212, and as further incorporated therein, to determine the amount of the tax, penalties and interest to be paid by each dealer and to enforce payment of such tax penalties, and interest by, but not limited to, distress warrants, writ of garnishments and criminal penalties as provided in F.S. ch. 212.

(12)

In accordance with F.S. § 125.0104(8)(a), any dealer who is taxable hereunder who fails or refuses to charge and collect the tax from the person paying any rental or lease, either by himself or through his agents or employees, is, in addition to being personally liable for the payment of the tax, guilty of a misdemeanor of the first degree, punishable as provided in F.S. § 775.082 or F.S. § 775.083.

(13)

In accordance with F.S. § 125.0104(8)(b), no person shall advertise or hold out to the public in any manner, directly or indirectly, that he will absorb all or any part of the tax, that he will relieve the person paying the rental of the payment of all or any part of the tax, or that the tax will not be added to the rental or lease consideration or, when added, that it or any part thereof will be refunded or refused, either directly or indirectly, by any method whatsoever. Any person who willfully violates any provision of this subsection is guilty of a misdemeanor of the first degree, punishable as provided in F.S. § 775.082 or 775.083.

(14)

As compensation for the keeping of prescribed records and the proper accounting and remitting of taxes, a dealer shall be allowed a dealer's credit in accordance with the provisions of F.S. § 212.12(1).

(Code 1979, § 21-37)