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s <br />z <br />AUG 0 91979 <br />quarterly. Expenditures which at least five (5) members of <br />the Council believe to be unauthorized shall be reported, in <br />writing with specific findings, to the Board and the Department <br />of Revenue. The Board of County Commissioners and the Department <br />of Revenue shall review the Council's findings and take <br />appropriate administrative or judicial action to insure com- <br />compliance with this Ordinance and with the provision of <br />Chapter 77-209. <br />SECTION 4: The revenues raised by the tax hereby levied <br />may not be pledged by the Board of County Commissioners to <br />secure and liquidate revenue bonds issued by the County. In <br />addition no contracts or agreements shall be entered into <br />which are dependent on receipt of tourist tax dollars collected <br />after September 30, 1982. <br />SECTION 5: Any person who is taxable hereunder who fails <br />or refuses to charge and collect from the person paying any <br />rental or lease the taxes herein provided, either by himself <br />or through his agents or employees, shall be, in addition to <br />being personally liable for the payment of the tax, guilty <br />of a misdemeanor of the second degree, punishable as provided <br />in Section 775.082, Section 775.083, or Section 775.084, <br />Florida Statutes. <br />SECTION 6: No person shall advertise or hold out to the. <br />public in any manner, directly or indirectly, that he will absorb <br />all or any part of the tax, or that he will relieve the person <br />paying the rental of the payment of all or any part of the tax, <br />or that the tax will not be added to the rental or lease con- <br />sideration, or when added, that it or any part thereof will be <br />refunded or refused, either directly or indirectly, by any <br />method whatsoever. Any person who willfully violates any <br />provision of this subsection shall be guilty of a misdemeanor <br />of the second degree, punishable as provided in Section 775.082, <br />Section 775.083 or Section 775.084, Florida Statues. <br />SECTION 7: The tax hereby levied shall constitute a <br />lien on the property of the lessee, customer, or tenant in the <br />same manner as, and shall be collectible as are, liens authorized <br />and imposed in Sections 713.67 , 713.68 and 713.69, Florida <br />Statutes. <br />-6- <br />