8/9/1978 - Laserfiche WebLink

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six (6) months or less. When receipt of consideration is by way of property other than money, the tax shall be levied and imposed on the fair market value of such non -monetary con- siderations. (b) The tourist development tax shall be in addition to any other tax imposed pursuant to Chapter 212, Florida Statutes, and in additon to all other taxes, fees, and the consideration for the.rental or lease. (c): The tourist development tax shall be charged by the person receiving the consideration for the lease or rental, and it shall be collected from the lessee, tenant, or customer at the time of payment of the consideration for such lease or rental. (d) The person receiving the consideration for such rental or lease shall receive, account for, and remit the tax to the State of Florida, Department of Revenue, at the time and in the manner provided for persons who collect and remit taxes under Section 212.03, Florida Statutes. The same duties and privileges imposed by Chapter 212, Florida Statutes, upon dealers in tangible property, respecting the collection and remission of the tax, the making of returns, the keeping of books, records and accounts, and compliance with the rules of the Florida Department of Revenue in the administration of said Chapter shall apply to and be binding upon all persons who are subject to the provisions of this Act; provided, however, the said Department of Revenue may authorize a quarterly return and - payment when the tax remitted by the dealer for the preceding . quarter did not exceed $25.00. (e) The said Department of Revenue shall keep records showing the amount of taxes collected, which records shall also include records disclosing the amount of taxes collected for and from each county in which the tax authorized by this Act is applicable. These records shall be open to the public during the regular office hours.of said Department of Revenue, as provided in Section 213.072, Florida Statutes. -2- JO ME