§ 13-68. Local collection, administration and enforcement of the tourist tax.

(a)

The county shall collect, administer, and enforce the tax on a local basis. The county tax collector shall collect the tax and the commission auditor shall audit and enforce the tax. The county shall pay the tax collector and commission auditor's offices' for the actual cost of administering the tax from the tax revenues, provided that the total payment shall not exceed three (3) percent of collections. The remainder of the tax collected shall be submitted to the county for deposit in the tourist development trust funds on a monthly basis.

(b)

The county tax collector and commission auditor may promulgate procedures and may prescribe and publish forms as may be necessary for the local collection and administration of the tax. The county shall be bound by all rules promulgated by the department of revenue pursuant to F.S. § 125.0104(3)(k), as well as those rules pertaining to the sales and use tax on transient rentals imposed by F.S. § 212.03.

(c)

The county tax collector shall be responsible for the collection and administration of the tax. The dealer or property management company receiving consideration for such rental or lease shall receive, account for and remit the tax to the county tax collector in accordance with F.S.(2001) § 212.11(e), as it may be renumbered from time to time. The tax collector 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 of the rules of the county tax collector in the administration of such chapter shall apply to and be binding upon all persons who are subject to the provisions of this article; provided, 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 of the preceding quarter did not exceed one hundred dollars ($100.00).

(d)

The commission auditor shall enforce and audit the collection and remission of this tax by all dealers and property management companies. The commission auditor, or designee(s), may use any lawful means to carry out the duties prescribed in accordance with this section and F.S. chs. 212 and 213, including, but not limited to:

(1)

Performance of audits as authorized by F.S. § 212.13;

(2)

Garnishments as authorized by F.S. § 213.68;

(3)

Record inspections as authorized by F.S. § 212.13;

(4)

Issuance of tax warrants as authorized by F.S. § 213.69.

(e)

The commission auditor 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 the examination of the books and records of such dealer.

(f)

Dealer responsibility. All dealers conducting business in the county shall comply with all applicable Florida Statutes and county ordinances in addition to the following duties:

(1)

Maintain records for as long as a tax action can be pursued under F.S. § 125.0104.

(2)

Make all records available for inspection during normal business hours at the dealer's place of business in the county. The dealer shall pay any expense incurred to inspect or audit records outside of the county.

(3)

Provide adequate work space during the performance of an audit.

(4)

The county may require a security bond from new tourist development tax dealers whose principals or officers were previously with a tourist development tax dealer that has outstanding tourist development tax liabilities. In addition, the county may require a security bond from dealers who have not filed a return in one hundred twenty (120) days.

a.

If a security bond is required:

1.

The bond will name the county tax collector as the payee in default.

2.

The bond shall be filed with the county tax collector's office.

3.

The bond's value shall be three (3) times the average monthly tourist development tax remittance, plus ten (10) percent; or if sufficient data is not available, an estimate will be calculated by the county auditor based on this formula.

b.

If, upon demand by the county, the dealer's delinquent filing periods or outstanding tourist development tax liabilities are not received, the bond shall be utilized to satisfy the dealer's tourist development tax liability.

c.

There shall be no further bonding requirements when:

1.

The principal or officer's previous company has satisfied all outstanding tourist development tax liability; or

2.

A dealer with a bond on file with the tax collector has paid all outstanding tourist development tax liabilities and has kept their account current for twelve (12) consecutive months.

(5)

Property management companies shall complete a supplemental schedule to be filed with the tourist development tax return. Failure to provide a supplemental schedule may result in the tax return not being accepted as complete. The supplemental schedule shall provide the following date:

a.

All properties managed with:

1.

Physical street address;

2.

Owner's last name;

3.

Tourist tax account number.

b.

Number of nights rented by:

1.

Owner bookings.

2.

Property manager bookings.

c.

Gross rental income by:

1.

Owner bookings.

2.

Property manager bookings.

(6)

Dealers shall provide written notice to the tax collector within ten (10) days of any change to properties managed including:

a.

Management.

b.

Owner's legal mailing address.

(g)

Appeals. The county provides each dealer with a means of resolving disputes arising out of tax actions. However, all non-disputed amount of tax, penalties, and interest shall be paid prior to the acceptance of the appeal for consideration.

(1)

Level 1 appeals. A written appeal must be filed with the commission auditor's office within twenty (20) business days from the date of the audit assessment. The appeal must include:

a.

Dealer's personal information:

1.

Legal name.

2.

Doing business as (dba) name, if applicable.

3.

Address.

4.

Tourist tax account number.

5.

Federal taxpayer identification number:

A.

Social security number.

B.

Federal employee identification number.

C.

Foreign taxpayer identification number.

b.

A statement of the factual or legal grounds in support of the dealer's position that the county's funds are not in jeopardy and/or the assessment or audit statement is incorrect.

c.

A statement of whether an oral presentation is requested.

d.

A copy of the assessment or audit statement.

e.

The time period covered under the assessment and the amount of tax protested.

(2)

Level 2 appeals. In the event the dealer does not receive a satisfactory resolution in the Level 1 appeal, within twenty (20) business days of issuance of the decision, the dealer may file a second appeal with the tourist development tax appeal committee. The appeal must include all of the data requested in section (g)(1) above, with any additional documentation to support their position.

(3)

In the event the dealer does not receive a satisfactory resolution in the Level 2 appeal, they may exercise their rights pursuant to F.S. ch. 72.

(h)

Compromises. The tourist development tax appeal committee is authorized to compromise penalties and interest; and to waive all tax utilizing the applicable criteria established in § 12-13, Florida Administrative Code as guidance. The finance manager is authorized to compromise penalties and interest, and to waive tax up to thirty-five thousand dollars ($35,000.00) utilizing the applicable criteria established in § 12-13, Florida Administrative Code as guidance. In addition, revenue auditors and tax compliance officers, utilizing the applicable criteria established in § 12-13, Florida Administrative Code as guidance, may compromise up to one thousand five hundred dollars ($1,500.00) in penalties and interest.

(i)

All tourist development tax assessments become final on the 21 ^st business day after the assessment or final decision of an appeal.

(j)

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

(Ord. No. 92-5, § 3; Ord. No. 92-11, § 2, 5-18-92; Ord. No. 96-2, § 2, 1-22-96; Ord. No. 01-42, § 5, 1-14-02)