§ 42-149. Local administration of tax.

(a)

The county intends to be exempted from those requirements of F.S. § 125.0104(3)(g) that the tax collected be remitted to the department of revenue before being returned to the county. The county intends to provide for the collection and administration of the tax on a local basis in accordance with F.S. § 125.0104(1).

(b)

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

(c)

The county tax collector, hereafter called "tax collector," shall be responsible for the collection and administration of the tax. The person receiving the consideration for any rental or lease within the scope of F.S. § 125.0104(3)(a) shall receive, account for, and remit the tax to the tax collector. The tax collector shall keep records showing the amount of taxes collected as well as appropriate books and accounts associated therewith. 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 and the payment of a dealer's credit in compliance with the rules of the tax collector in the administration of F.S. ch. 212 shall apply to and be binding upon all persons who are subject to the provisions of this article; provided, however, the tax collector may authorize a quarterly return of payment when the tax remitted for the preceding quarter by the person receiving the consideration for such rental or lease did not exceed $25.00.

(d)

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

(1)

For enforcement purposes, examining at any reasonable hour the books, records, and other documents of any dealer, or other person charged with the duty to report or pay a tax under this article, in order to determine whether or not that person is collecting the tax or otherwise complying with this article. In the event a person refuses to permit such examination of his books, records, or other documents by the tax collector, that person is subject to the criminal penalties of F.S. § 125.0104(8). The tax collector shall have the right to seek a mandatory injunction or other appropriate remedy in circuit court to enforce his right to require an examination of the books and records of that person.

(2)

Each dealer, as defined in this article, shall keep for three years a complete record of rooms or other lodging, leased or rented by the 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. All such records located or maintained in this state shall be open for inspection by the tax collector at any reasonable hour at the dealer's place of business in the county. Any dealer who maintains such books and records at a point outside the county must make such books and records available for inspection by the tax collector in the county. Violators of this section are subject to the criminal penalties of F.S. § 125.0104(8).

(3)

Audit.

a.

At least 30 days prior to the date an audit is scheduled to begin, the tax collector shall send written notice informing the taxpayer of the audit. The tax collector is not required to give 30 days' prior notice of an audit in any instance in which the taxpayer requests an emergency audit.

b.

Such written notification shall contain:

1.

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

2.

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

3.

Any other requests or suggestions that the tax collector deems necessary.

c.

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

(4)

All taxes collected under this article shall be remitted to the tax collector. In addition to the statutory criminal sanctions, the tax collector is empowered, and is obligated, 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 tax collector may obtain 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 tax collector may also obtain 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 30 days.

(e)

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

(f)

Three percent of the tax collected herein shall be retained by the tax collector for costs of administration. The remainder shall be submitted on the 15th day and the last day of each calendar month to the county.

(g)

The tax collector's books and records relating to collections under this article shall be available for inspection by the county and the county's auditors at reasonable times.

(Code 1982, § 1-19.3-32; Ord. No. 91-02, pt. A, 1-15-1991)