§ 25-137. Collection, remittance; records to be kept; payment to county; rules.

(a)

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 for such lease or rental.

(b)

The person receiving the consideration for such rental or lease (hereinafter referred to as the "dealer") for any period subsequent to December 31, 1991, shall receive, account for and remit the tax to the county comptroller ("comptroller").

(c)

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.

(d)

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

(e)

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 comptroller 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 twenty-five dollars ($25.00).

(f)

The comptroller shall promulgate such rules and prescribe and publish such forms as may be necessary to effectuate the purposes of this article.

(g)

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

(1)

For the purpose of enforcing the collection of the tax levied by this article, the comptroller 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 article, in order to determine whether they are collecting the tax or otherwise complying with this article. In the event such dealer refuses to permit such examination of its books, records or other documents by the comptroller as aforesaid, he is guilty of a violation of this section, punishable as provided in F.S. § 125.69. The comptroller shall have the right to proceed in circuit court to enforce its rights against the offender, as granted by this section, in order to require an examination of the books and records of such dealer.

(2)

Each dealer shall secure, maintain and keep for a period of three (3) years a complete record of rooms or other lodging leased or rented by such dealer, together with gross receipts from such sales, leases and other pertinent records and papers as may be required by the comptroller for the reasonable administration of this article; and all such records which are located or maintained in this county shall be open for examination by the comptroller 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 comptroller at a place of business within the county, and if the comptroller determines that examination of such records is necessary or appropriate to the performance of the comptroller's duties hereunder, then all travel and maintenance expenses necessarily incurred in making such examination shall be paid by the dealer. The comptroller 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. Any dealer subject to the provisions of this article who violates these provisions is guilty of a violation of this section, punishable as provided in F.S. § 125.69.

(3)

In addition to any other powers hereunder, the comptroller is empowered, 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 on any real or personal property of the dealer in the same manner as a recorded judgment. The comptroller 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 comptroller 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 comptroller shall satisfy the lien of record within thirty (30) days.

(h)

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

(i)

A portion of the tax collected shall be paid to the comptroller for costs of administration, but such portion shall not exceed three (3) percent of collections.

(j)

The taxes imposed by this article shall become county funds at the moment of collection and shall for each month be due to the comptroller on the first day of the succeeding month and be delinquent on the twenty-first day of such month.

(k)

The comptroller assumes all responsibility for auditing the records and accounts of dealers and assessing, collecting and enforcing payment of delinquent tourist development taxes. The comptroller adopts any and all powers and authority granted to the state in F.S. § 125.0104 and 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.

(l)

Any dealer 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 and 775.083.

(m)

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 portion 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.

(n)

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 1965, § 33-102; Ord. No. 78-7, § 1(c)—(h), 3-16-78; Ord. No. 85-30, § 2(c)—(h), 11-11-85; Ord. No. 86-27, § 1, 10-27-86; Ord. No. 91-22, § 1, 10-15-91)