§ 1-7-46. Levied.

(a)

There is hereby levied, imposed and set a tourist development tax throughout the county, at a rate of five (5) percent of each whole and major fraction of each dollar of the total rental charged every person who rents, leases or lets for consideration any living quarters or accommodations in any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, rooming house, mobile home park, recreational vehicle park or condominium for a term of six (6) months or less. When receipts of consideration is by way of property other than money, the tax shall be levied and imposed on the fair market value of such nonmonetary consideration.

(b)

The tourist development tax shall be in addition to any other tax imposed pursuant to F.S. Chapter 212, and in addition to all other taxes, fees and considerations for the rental or lease.

(c)

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.

(d)

Local administration of the tax.

(1)

Notwithstanding any provisions hereof to the contrary, it is the intent of the county to be exempted from those requirements of F.S. section 125.0104 that the tax collected 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 to begin on August 1, 1990.

(2)

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

(3)

The county tax collector 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 tax collector. The tax collector shall keep appropriate records of said funds. The same duties and privileges imposed by F.S. Chapter 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 tax collector in the administration of said chapter shall apply to and be binding upon all persons who are subject to the provisions of this article; however, the county 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 one hundred dollars ($100.00).

(4)

The county 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 chapter, 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 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 the dealer refuses to permit such examination of its books, records or other documents by the department as aforesaid, it is guilty of a misdemeanor of the second degree, punishable as provided in F.S. section 775.083. The tax collector shall have the right to proceed in circuit court to seek a mandatory injunction or other appropriate remedy to enforce its right against the offender, as granted by this section, to require an examination of the books and records of such dealer.

b.

Each dealer, as defined in this section, shall secure, maintain and keep for a period of three (3) years a complete record of rooms or other lodging, leased or rented by said dealer, together with gross receipts from such sales, and other pertinent records and papers as may be required by the tax collector 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 tax collector 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 tax collector in this county. Any dealer subject to the provisions of this article who violates these provisions is guilty of a misdemeanor of the second degree, punishable as provided in F.S. section 775.082 or section 775.083.

c.

1.

The tax collector shall send written notification, at least thirty (30) days prior to the date an auditor is scheduled to begin an audit, informing the taxpayer of the audit. The tax collector is not required to give thirty (30) days prior notification of a forthcoming audit in any instance in which the taxpayer requests an emergency audit.

2.

Such written notification shall contain:

(i)

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

(ii)

A reminder that all of the records, receipts, invoices and related documentation of the taxpayer must be made available to the auditor.

(iii)

Any other requests or suggestions the tax collector may deem necessary.

3.

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.

d.

All taxes collected under this section shall be remitted to the tax collector. In addition to criminal sanctions, the tax collector is empowered, and it shall be its duty, 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 of any real or personal property of the taxpayer 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 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 department shall satisfy the lien of record within thirty (30) days.

(5)

Tax revenues may be used only in accordance with the provision of F.S. section 125.0104.

(6)

A total of three (3) percent of the tax collected herein shall be allocated to the tax collector for costs of administration. The remainder of the tax collected shall be submitted to the county on a monthly basis.

(Ord. No. 84-04, § 1, 3-12-84; Ord. No. 90-17, § 1, 4-10-90; Ord. No. 93-48, § 1, 9-14-93; Ord. No. 2005-065, § 1, 8-9-05; Ord. No. 2006-079, § 1, 9-12-06; Ord. No. 2017-007, § 1, 2-28-17; Ord. No. 2018-040, § 1, 9-25-18)

State law reference

Tax on sales, use and other transactions, F.S. Ch. 212.