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ORDINANCE NO. 2000- 019 tax, less costs of administration of the local collection, shall be paid and returned, on a monthly basis, to Indian River County, Florida, for use by the County In accordance with the provisions of this chapter and shall be placed in the "Indian River County Tourist Development Trust Fund" (i) The Indian River County Clerk of the Circuit Court assumes all responsibility for collecting and enforcing payment of current and delinquent Tourist Development Taxes. The Clerk of the Circuit Court adopts any and all powers and authority granted to the State of Florida in Section 125.0104 and Chapter 212, Florida Statutes, and as further incorporated therein to determine the amount of the Tax, penalties and interest to be paid by each dealer and to enforce payment of such Tax, penalties, and Interest by, but not limited to, distress warrants, writ of gamishments and criminal penalties as provided in Chapter 212, Florida Statutes. In addition to criminal sanctions, the clerk is empowered, and It shall be its duty, when any tax becomes delinquent or Is otherwise in jeopardy under this section, to issue a warrant for the full amount of the tax due or estimated to be due, with the interest, penalties and cost of collection, directed to all and singular the sheriffs of the state, and shall record the warrant in the public records of the county; and thereupon the amount of the warrant shall become a lien on any real or personal property of the taxpayer in the same manner as a recorded judgment. The clerk may issue a tax execution to enforce the collection of taxes imposed by this section and deliver it to the sheriff. The sheriff shall thereupon proceed in the same manner as prescribed by law for executions and shall be entitled to the same fees for his services in executing the warrant to be collected. The clerk may also have a writ of garnishment to subject any indebtedness due to the delinquent dealer by a third person in any goods, money, chattels or effects of the delinquent dealer in the hands, possession or control of the third person In the manner provided by law for the payment of the tax due. Upon payment of the execution, warrant, judgment or garnishment, the clerk shall satisfy the lien of record within thirty (3) days. 0) As specifically provided by Section 212.12, Florida Statutes, Penalties for Non-Compliancewhen any person, firm, or corporation required hereunder to make any return or to pay the tax imposed, fails to timely file such return or fails to pay the tax due with in the time required hereunder, in addition to all other penalties provided herein and by the laws of this state in respect to such taxes, a specific penalty shall be added to the tax in the amount of ten percent (10%) of any unpaid tax, if the failure is for not more than thirty (30) days, or fraction thereof, during the time which the failure continues, not to exceed a total penalty of fifty percent (50%), In the aggregate, of any unpaid tax. In no event may the penalty be less than TEN AND NO/100 DOLLARS ($10.00) for failure to timely file a tax return required. (k) Interest earned on the tax collections received by the Indian River County Clerk of the Circuit Court shall be remitted by the Clerk of the Circuit Court on a quarterly basis to be placed in the Indian River County Tourist Development Tax Fund. (1) The Clerk of the Circuit Court of Indian River County or his/her designated agent shall perform the audit functions associated with this tax, including, without limitation, the following: JULY 119 2000 -52- K 114 PG tl b 0 •