§ 23-198. Collection.

(a)

Pursuant to the provisions of F.S. § 125.0104(10), the county shall collect and administer the tourist development tax locally. Initial collection of the tax shall continue to be made in the same manner as the tax imposed under F.S. ch. 212. The county tax collector shall be responsible for the collection and administration of the tax. A person receiving the consideration for rental or lease payments shall receive, account for, and remit the tax thereon to the county tax collector at the time and in the manner provided for persons who collect and remit taxes under F.S. § 212.03. The same duties and privileges imposed by F.S. ch. 212 upon dealers in tangible property respecting the remission and collection of tax, the making of returns, the keeping of books, records and accounts, and payment of a dealer's credit, and compliance with 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 for the preceding quarter did not exceed $25.00.

(b)

Pursuant to F.S. § 125.0104, the county tax collector shall keep records showing the amount of taxes collected. These records shall be open to the public during the regular office hours of the county tax collector.

(c)

Collections received by the county tax collector from the tax, less costs of administration of this article, shall be paid and returned, on a monthly basis, to the county clerk, for use by the county in accordance with the provisions of this article and shall be placed in the "Monroe County Tourist Development Trust Fund."

(d)

The county tax collector is authorized to employ persons and incur other expenses to administer this article.

(e)

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

(f)

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:

(1)

For the purposes of enforcing the collection of the tax levied by this article, 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 such dealer refuses to permit such examination of its books, records or other documents by the tax collector as aforesaid, he is guilty of an offense. 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.

(2)

Each dealer, as defined in this article, shall secure, maintain and keep for period of three years a complete record of rooms or other lodging, leased or rented by such dealer, together with gross receipts from such sales, and other pertinent records and papers as may be required by the county tax collector for the reasonable administration of this article and all such records that 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 the county must make such books and records available for inspection by the tax collector in the county. Any dealer subject to the provisions of this article who violates these provisions is guilty of an offense.

(3)

Notification of an audit shall be sent in accordance with the following:

a.

The tax collector shall send written notification, at least 60 days prior to the date an auditor is scheduled to begin an audit. The tax collector is not required to give 60 days' prior notification of a forthcoming 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 auditor is scheduled to begin the audit;

2.

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

3.

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

c.

Only records, receipts, invoices and related documentation that are available to the auditor when such audit begins shall be deemed acceptable for the purpose of conducting such audit.

(4)

All taxes collected under this article shall be remitted to the county 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 article to issue a warrant or 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 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 property or personal property of the taxpayer in the same manner as a recorded judgment.

(5)

The tax collector 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.

(6)

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 tax collector shall satisfy the lien of record within 30 days.

(g)

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

(h)

An amount not to exceed three percent of the tax collected herein shall be retained for the costs of administration. The amount deducted for costs of administration shall be used only for those costs that are solely and directly attributable to auditing, assessing and enforcing payment of delinquent taxes authorized by this section. The remainder of the tax collected shall be remitted to the county on a monthly basis.

(i)

The county assumes responsibility for auditing the records and accounts of dealers and assessing, collecting and enforcing payment of delinquent tourist development taxes.

(Code 1979, § 2-298; Ord. No. 15-1988, § 1; Ord. No. 26-1990, § 1; Ord. No. 022-2004, §§ 12, 13; Ord. No. 017-2014, § 5 )