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1/22/2021
<br />Indian River County, FL Code of Ordinances
<br />(i) The Indian River County Clerk of the Circuit Court assumes all responsibility for collecting and enforcing pay
<br />current and delinquent tourist development taxes. The clerk of the circuit court adopts any and all powers a
<br />authority granted to the State of Florida in Section 125.0104 and Chapter 212, Florida Statutes, and as furth(
<br />incorporated therein to determine the amount of the tax, penalties and interest to be paid by each dealer ai
<br />enforce payment of such tax, penalties, and interest by, but not limited to, distress warrants, writ of garnish
<br />and criminal penalties as provided in Chapter 212, Florida Statutes. In addition to criminal sanctions, the cle
<br />empowered, and it shall be its duty, when any tax becomes delinquent or is otherwise in jeopardy under thi
<br />section, to issue a warrant for the full amount of the tax due or estimated to be due, with the interest, penal
<br />and cost of collection, directed to all and singular the sheriffs of the state, and shall record the warrant in th
<br />records of the county; and thereupon the amount of the warrant shall become a lien on any real or persona
<br />property of the taxpayer in the same manner as a recorded judgment. The clerk may issue a tax execution t
<br />enforce the collection of taxes imposed by this section and deliver it to the sheriff. The sheriff shall thereupc
<br />proceed in the same manner as prescribed by law for executions and shall be entitled to the same fees for F
<br />services in executing the warrant to be collected. The clerk may also have a writ of garnishment to subject ai
<br />indebtedness due to the delinquent dealer by a third person in any goods, money, chattels or effects of the
<br />delinquent dealer in the hands, possession or control of the third person in the manner provided by law for
<br />payment of the tax due. Upon payment of the execution, warrant, judgment or garnishment, the clerk shall
<br />the lien of record within thirty (30) days.
<br />(j) As specifically provided by Section 212.12, Florida Statutes, Penalties for Non -Compliance, when any
<br />person, firm, or corporation required hereunder to make any return or to pay the tax imposed, fails to
<br />timely file such return or fails to pay the tax due with in the time required hereunder, in addition to all
<br />other penalties provided herein and by the laws of this state in respect to such taxes, a specific penalty
<br />shall be added to the tax in the amount of ten (10) percent of any unpaid tax, if the failure is for not more
<br />than thirty (30) days, or fraction thereof, during the time which the failure continues, not to exceed a total
<br />penalty of fifty (50) percent, in the aggregate, of any unpaid tax. In no event may the penalty be less than
<br />ten dollars ($10.00) for failure to timely file a tax return required.
<br />(k) Interest earned on the tax collections received by the Indian River County Clerk of the Circuit Court shall
<br />be remitted by the clerk of the circuit court on a quarterly basis to be placed in the Indian River County
<br />Tourist Development Tax Fund.
<br />(1) The Clerk of the Circuit Court of Indian River County or his/her designated agent shall perform the audit
<br />functions associated with this tax, including, without limitation, the following:
<br />(1) For the purpose of enforcing this part, the clerk of the circuit court is hereby specifically authorized
<br />and empowered to examine at all reasonable hours the books, records, and other documents of all
<br />persons taxable hereunder, or other persons charged with the duty to report or pay a tax underthis
<br />chapter, in order to determine whether they are collecting the tax or otherwise complying with this
<br />chapter. In the event said person refuses to permit such examination of its books records, or other
<br />documents by the clerk of the circuit court as aforesaid, such person is guilty of violating the
<br />provisions of this chapter and shall be subject to the penalties provided for in Section 125.69, Florida
<br />Statutes. The Indian River County Clerk of the Circuit Court shall have the right to proceed in circuit
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