§ 17-240. Incorporation of general law.

(a)

The provisions of F.S. §§ 166.231, 166.233, and 166.234, as they may be amended or replaced from time to time, and any other applicable general law shall govern the following with respect to the tax levied under this division and the revenues derived therefrom:

(1)

Initiation and processing of claims of exemptions;

(2)

Recordkeeping by sellers;

(3)

Overpayments, refunds, and credits;

(4)

Deficiencies, interest, and penalties;

(5)

Inspection and audit of seller records by the county;

(6)

Protests, contests, and appeals by sellers;

(7)

Exemption of seller records from public disclosure and public records laws;

(8)

Fees to be deducted and retained by sellers;

(9)

Provision of lists of streets, street addresses, and other data pertinent to collection and remittance of the tax;

(10)

Enforcement and time limits imposed upon enforcement of the tax;

(11)

All other matters of collection, remittance, administration, and enforcement of the tax not otherwise specified under this division.

(b)

If any portion of this division is inconsistent with any existing or future general law, the provisions of general law shall govern and shall supersede this division to the extent of the inconsistency.

(Ord. No. 91-17, § 6, 8-6-91; Ord. No. 98-33, § 1, 11-10-98)