§ 20-21. Established.

(a)

It is the intent of the county to be exempted from those requirements of F.S. § 125.0104 that the tourist development tax collected pursuant to Ordinance 91-25 be remitted to the department of revenue before being returned to the county. It is the intent for the county to provide for the collection and administration of the tax on a local basis. Local collection shall begin on May 1, 1994.

(b)

Initial collection of the tax shall continue to be made in the same manner as the tax imposed under F.S. ch. 212, part I.

(c)

The county clerk shall be responsible for the collection and administration of the tax. The person receiving the consideration for such rental or lease shall receive, account for, and remit the tax to the county clerk. The clerk shall keep appropriate records of such funds. 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, the payment of a dealer's credit in compliance with the rules of the county clerk in the administration of said chapter shall apply to and be binding upon all persons who are subject to the provisions of this article; provided however, the county clerk 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.

(d)

The county clerk may promulgate rules, prescribe and publish the forms necessary to effectuate this article.

(e)

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

(1)

For the purpose of enforcing the collection of the tax levied by this chapter, the clerk 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 report or pay a tax under this article, in order to determine whether they are collecting the tax or otherwise complying with this article.

(2)

Each dealer, as defined in this article, shall secure, maintain, and keep for a period of three years, a complete record of rooms or other lodging leased or rented by such dealer, together with gross receipts from such sales, and other pertinent records and papers as may be required by the clerk for the reasonable administration of this article; and all such records which are located or maintained in this state shall be open for inspection by the clerk at all reasonable hours at such dealer's place of business located in the county. Any dealer who maintains such books and records at a point outside this county must make such books and records available for inspection by the county clerk. Any dealer subject to the provisions of this article, who violates these provision is guilty of a misdemeanor of the second degree, punishable as provided in F.S. § 775.082 or 775.083.

(3)

The clerk shall send written notification, at least 30 days prior to the date an auditor is scheduled to begin an audit, informing the taxpayer of the audit. The clerk is not required to give 30 days prior notification of a forthcoming audit in any instance in which the taxpayer requests an emergency audit. Such written notification shall contain:

a.

The approximate date on which the auditor is scheduled to begin the audit.

b.

Any other requests or suggestions the clerk may deem necessary.

Only records, receipts, invoices, and related documentation which are available to the auditor when such audit begins shall be deemed acceptable for the purposes of conducting such audit.

(4)

In addition to criminal sanctions, the clerk is empowered, and it shall be its duty, when any tax becomes delinquent or is otherwise in jeopardy under this article, 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 of any real or personal property of the taxpayer in the same manner as a recorded judgment. The clerk may issue a tax execution to enforce the collection of taxes imposed by this article, 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 clerk may also have a writ of garnishment to subject any indebtedness due 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 department shall satisfy the lien of record within 30 days.

(f)

Tax revenues may be used only in accordance with the provisions of F.S. § 125.0104.

(g)

A total of three percent of the tax collected herein shall be retained for costs of administration.

(Ord. No. 94-03, § I, 2-23-94)