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<br />Statutes & Constitution :View Statutes : Online Sunshine
<br />enforce payment of such tax, penalties, and interest. The county may use a certified public accountant licensed in
<br />this: state in the administration of its statutory duties and responsibilities. Such certified public accountants are
<br />bound by the same confidentiality requirements and subject to the same penalties as the county under s. 213.053.
<br />If the county delegates such authority to the department, the department shall distribute any collections so
<br />received, less costs of administration, to the county. The amount deducted for costs of administration by the
<br />department shall be used only for those costs which are solely and directly attributable to auditing, assessing,
<br />collecting, processing, and enforcing payments of delinquent taxes authorized in this section. If a county elects to
<br />delegate such authority to the department, the department shall audit only those businesses in the county that it
<br />audits pursuant to chapter 212.
<br />(1.1) INTEREST PAID ON DISTRIBUTIONS. -
<br />(a) Interest shall be paid on undistributed taxes collected and remitted to the Department of Revenue under
<br />this section. Such interest shall be included along with the tax proceeds distributed to the counties and shall be
<br />paid from moneys transferred from the General Revenue Fund. The department shall calculate the interest for net
<br />tax distributions using the average daily rate that was earned by the State Treasury for the preceding calendar
<br />quarter and paid to the General Revenue Fund. This rate shall be certified by the Chief Financial Officer to the
<br />department by the 20th day following the close of each quarter.
<br />(b) The interest applicable to taxes collected under this section shall be calculated by multiplying the tax
<br />amounts to be distributed times the daily rate times the number of days after the third working day following the
<br />date the tax is due and payable pursuant to s. 212.11 until the date the department issues a voucher to request
<br />the Chief Financial Officer to issue the payment warrant. The warrant shall be issued within 7 days after the
<br />request.
<br />(c) If an overdistribution of taxes is made by the department, interest shall. be paid on the overpaid amount
<br />beginning on the date the warrant including the overpayment was issued until the third working day following the
<br />due date of the payment period from which the overpayment is being deducted. The interest on an overpayment
<br />shall be calculated using the average daily rate from the applicable calendar quarter and shall be deducted from
<br />moneys distributed to the county under this section.
<br />History. -ss. 1, 2, 3, 4, 5, 6, 7, 8, ch. 77-209; s. 3, ch. 79-359; s. 72, ch. 79-400; s. 4, ch. 80-209; s. 2, ch. 80-222; s. 5, ch. 83-297; s. 1,
<br />ch. 83-321; s. 40, ch. 85-55; s. 1, ch. 86-4; s. 76, ch. 86-163; s. 61, ch. 87-6; s. 1, ch. 87-99; s. 35, ch. 87-101; s. 1, ch. 87-175; s. 5, ch.
<br />87-280; s. 4, ch. 88-226; s. 6, ch. 88-243; s. 2, ch. 89-217; ss. 31, 66, ch. 89-356; s. 2, ch. 89-362; s. 1, ch. 90-107; s. 1, ch. 90-349; s. 81,
<br />ch. 91-45; s. 230, ch. 91-224; s. 3, ch. 92-175; s. 1, ch. 92-204; s. 32, ch. 92-320; s. 4, ch. 93-233; s. 1, ch. 94-275; s. 3, ch. 94-314; s. 37,
<br />ch. 94-338; s. 3, ch. 94-353; s. 1, ch. 95-133; s. 1434, ch. 95-147; s. 3, ch. 95-304; s. 1, ch. 95-360; s. 1, ch. 95-416; ss. 44, 46, ch. 96-397;
<br />s. 43, ch. 96-406; s. 15, ch. 97-99; s. 1, ch. 98-106; s. 58, ch. 99-2; s. 1, ch. 99-287; ss. 6, 11, 14, ch. 2000-312; s. 11, ch. 2000-351; s. 14,
<br />ch. 2001-252; s. 10, ch. 2002-265; s. 1, ch. 2003-34; s. 1, ch. 2003-37; s. 2, ch. 2003-78; s. 145, ch. 2003-261; s. 1, ch. 2005-96; s. 1, ch.
<br />2009-133; s. 1, ch. 2012-180; s. 1, ch. 2013-168; s. 2, ch. 2016-6; s. 1, ch. 2016-220; s. 1, ch. 2017-36; s. 5, ch. 2018-118; s. 1, ch. 2020-
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