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ORDINANCE NO. 2000-019 (m) Any dealer who fails or refuses to charge and collect the Tax from the person paying any rental or lease, either by himself or through his agents or employees, is (pursuant to Section 125.0104(8)(a), Florida Statutes), in addition to being personally liable for the payment of the Tax, guilty of a misdemeanor of the first degree, punishable as provided in Section 775.082 and 775.083, Florida Statutes. (n) No person shall advertise or hold out to the public in any manner, directly or indirectly, that he will absorb all or any part of the Tax, that he will relieve the person paying the rental of the payment of all or any part of the Tax, or that the Tax will not be added to the rental or lease consideration or, when added, that it or any part thereof will be refunded or refused, either directly or indirectly, by any method whatsoever. Any person who willfully violates any provision of this subsection is (pursuant to Section 125.0104(8)(b), Florida Statutes), guilty of a misdemeanor of the first degree, punishable as provided in Section 775.082 or 775.083, Florida Statutes. (o) As compensation for the keeping of prescribed records and the proper accounting and remitting of Taxes, a dealer shall be allowed a dealer's credit in accordance with the provision of Section 212.12(1), Florida Statutes. (p) Tax revenues collected hereunder may be used only in accordance with the provision of Section 125.0104, Florida Statutes. Taxes collected by the Indian River County Clerk of the Circuit Court, less costs of administration identified in subsection (g) of this section shall be remitted on a monthly basis for deposit into the Indian River County Tourist Development Trust Fund. (q) The Indian River County Clerk of the Circuit Court shall keep appropriate books, records and accounts of the Tourist Development Tax collections and make quarterly written reports of collections to the Indian River County Tourist Development Council, through the Office of Management and Budget of Indian River County. SECTION 2. CODIFICATION. It is the intention of the Board of County Commissioners that the provisions of this ordinance shall become and be made a part of the Indian River County Code and the word "ordinance" may be changed to "section," "article," or other appropriate word or phrase and the sections of this Ordinance may be renumbered or relettered to accomplish such intention; providing, however, that Sections 2, 3, and 4 shall not be codified. SECTION 3. SEVERABILITY. If any section, or any sentence, paragraph, phrase, or word of this ordinance is for any reason held to be unconstitutional, inoperative, or void, such holding shall not affect the remaining portions of this ordinance, and it shall be