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Board of County Commissioners <br />Meeting Minutes - Final March 26, 2019 <br />14.E.1. 19-0279 <br />Regulatory and Tax Fairness Within the Car Rental and Peer -to -Peer <br />Car Sharing Industries <br />Recommended Action: Discussion <br />Attachments: Commissioner's Memorandum <br />Commissioner Zorc briefly discussed regulatory and tax fairness as it relates to <br />the car rental and peer-to-peer car sharing industries. He asked that the Clerk <br />of Court and Comptroller Jeffrey Smith monitor this emerging tax issue. <br />Clerk of Court and Comptroller Jeffrey Smith stated that the Clerk of Court's <br />Internal Auditor stated that there was no applicability for tourist tax; however, <br />there could be a sales tax issue. He added that even though the County does not <br />directly collect sales tax, the Internal Auditor was looking at the Registration <br />Information Sharing and Exchange Program (RISE) Agreement with the State <br />of Florida Department of Revenue (DOR) to see what was the County's <br />responsibility and if applicable, he would inform the DOR of anything that may <br />require sales tax collection. <br />No Action Taken or Required <br />15. SPECIAL DISTRICTS AND BOARDS <br />A. Emergency Services District <br />B. Solid Waste Disposal. District <br />The Board of County Commissioners reconvened as the Board of <br />Commissioners of the Solid Waste Disposal District. The minutes will <br />be approved at an upcoming Solid Waste Disposal District meeting. <br />15.8.1. 19-0213 Approval of Minutes Meeting of December 18, 2018 <br />Recommended Action: Approve <br />Attachments: 12182018SWDD Draft <br />Approved <br />15.B.2. 19-0208 Approval of Minutes Meeting of January 15, 2019 <br />Recommended Action: Approve <br />Indian River County Florida <br />Page 19 <br />