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AW 91 Wk TWAI Z [49 Wk
<br />tax, less costs of administration of the local collection, shall be paid and returned, on
<br />a monthly basis, to Indian River County, Florida, for use by the County in accordance
<br />with the provisions of this chapter and shall be placed in the "Indian River County
<br />Tourist Development Trust Fund"
<br />(i) The Indian River County Clerk of the Circuit Court assumes all
<br />responsibility for collecting and enforcing payment of current and delinquent Tourist
<br />Development Taxes, The Clerk of the Circuit Court adopts any and all powers and
<br />authority granted to the State of Florida in Section 125.0104 and Chapter 212,
<br />Florida Statutes, and as further incorporated therein to determine the amount of the
<br />Tax, penalties and interest to be paid by each dealer and to enforce payment of such
<br />Tax, penalties, and interest by, but not limited to, distress warrants, writ of
<br />garnishments and criminal penalties as provided in Chapter 212, Florida Statutes. In
<br />addition to criminal sanctions, the clerk is empowered, and it shall be its duty, when
<br />any tax becomes delinquent or is otherwise in jeopardy under this section, to issue a
<br />warrant for the full amount of the tax due or estimated to be due, with the interest,
<br />penalties and cost of collection, directed to all and singular the sheriffs of the state,
<br />and shall record the warrant in the public records of the county; and thereupon the
<br />amount of the warrant shall become a lien on any real or personal property of the
<br />taxpayer in the same manner as a recorded judgment. The clerk may issue a tax
<br />execution to enforce the collection of taxes imposed by this section and deliver it to
<br />the sheriff. The sheriff shall thereupon proceed in the same manner as prescribed
<br />by law for executions and shall be entitled to the same fees for his services in
<br />executing the warrant to be collected. The clerk may also have a writ of garnishment
<br />to subject any indebtedness due to the delinquent dealer by a third person in any
<br />goods, money, chattels or effects of the delinquent dealer in the hands, possession
<br />or control of the third person in the manner provided by law for the payment of the
<br />tax due. Upon payment of the execution, warrant, judgment or garnishment, the
<br />clerk shall satisfy the lien of record within thirty (3) days.
<br />Q) As specifically provided by Section 212.12, Florida Statutes, Penalties
<br />for Non -Compliance, when any person, firm, or corporation required hereunder to
<br />make any return or to pay the tax imposed, fails to timely file such return or fails to
<br />pay the tax due with in the time required hereunder, in addition to all other penalties
<br />provided herein and by the laws of this state in respect to such taxes, a specific
<br />penalty shall be added to the tax in the amount of ten percent (10%) of any unpaid
<br />tax, if the failure is for not more than thirty (30) days, or fraction thereof, during the
<br />time which the failure continues, not to exceed a total penalty of fifty percent (50%),
<br />in the aggregate, of any unpaid tax. In no event may the penalty be less than TEN
<br />AND NO/100 DOLLARS ($10.00) for failure to timely file a tax return required.
<br />(k) Interest
<br />earned
<br />on
<br />the
<br />tax
<br />collections
<br />received
<br />by the
<br />Indian
<br />River
<br />County Clerk of the
<br />Circuit
<br />Court shall be
<br />remitted
<br />by the Clerk
<br />of the Circuit
<br />Court
<br />on a quarterly basis
<br />to
<br />be placed in the
<br />Indian River
<br />County
<br />Tourist Development
<br />Tax Fund.
<br />(1) The Clerk of the Circuit Court of Indian River County or his/her
<br />designated agent shall perform the audit functions associated with this tax, including,
<br />without limitation, the following:
<br />
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