HomeMy WebLinkAbout2000-0196/9/000 R D (L E GAL) W G C/n h m
ORDINANCE NO. 2000= 019
AN ORDINANCE OF INDIAN RIVER COUNTY,
FLORIDA, ADOPTING SECTION 210.04, INDIAN
RIVER COUNTY CODE, TO PROVIDE FOR LOCAL
COLLECTION, ADMINISTRATION, AND AUDIT OF
THE TOURIST DEVELOPMENT TAX; PROVIDING
FOR REMITTANCE OF THE TAX TO THE INDIAN
RIVER COUNTY CLERK OF THE CIRCUIT COURT,
PROVIDING FOR COLLECTION AND
ENFORCEMENT BY THE INDIAN RIVER COUNTY
CLERK OF THE CIRCUIT COURT; PROVIDING FOR
AUDITING BY THE INDIAN RIVER COUNTY CLERK
OF THE CIRCUIT COURT; PROVIDING
ENFORCEMENT POWERS; PROVIDING FOR
PENALTIES; PROVIDING FOR CODIFICATION;
PROVIDING FOR SEVERABILITY; AND PROVIDING
FOR AN EFFECTIVE DATE.
WHEREAS, the Board of County Commissioners of Indian River County,
Florida, has levied and imposed a Tourist Development Tax at the rate of three
percent (3%) of each dollar and major fraction of each dollar of the total
consideration charged for lease or rental of living accommodations for a term of six
(6) months or less pursuant to Section 125.0104, Florida Statutes; and
WHEREAS, the Tourist Development Tax levied in Indian River County is
currently being collected and administered .by the State of Florida Department of
Revenue pursuant to Section 125.0104(3), Florida Statutes; and
WHEREAS, Section 125.0104(10), Florida Statutes allows for the collection
and administration of the tourist development tax on a local basis; and
WHEREAS, the Board of County Commissioners of Indian River County
determined that it is in its best interest to locally collect and administer the tourist
development tax as well as assume the responsibility for auditing the records and
accounts of dealers, and collecting and enforcing payments of current and
delinquent taxes with functions being accomplished through the Office of the Indian
River County Clerk of the Circuit Court; and
WHEREAS, the Board of County Commissioners of Indian River County now
desires to amend its Tourist Development Tax ordinance, as codified in Chapter 210,
Indian River County Code, to provide for the local collection and administration of the
tourist development tax as well as the assumption of all responsibility for auditing
the records and accounts of dealers and assessing,
ORDINANCE NO, 2000- 019
collecting, and enforcing payments of current and delinquent taxes pursuant to the
provisions of Section 125.0104, Florida Statutes;
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY
COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, that:
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Chapter 210, Indian River County Code is hereby amended to add Section
210.04 as follows:
Section 210.04. Local administration of tourist development tax.
(a) Any person, firm or corporation receiving consideration for rental or
lease (herein referred to as the "dealer") for any period subsequent to October 1,
2000, shall receive, account for, and remit the tax to the Indian River County Clerk of
the Circuit Court.
(b) Initial collection of the Tax shall be made in the same manner as the
Tax imposed under chapter 212, Florida Statutes.
(c) The
Indian
River County Clerk
River County
Clerk
of
the Circuit
Court shall
be responsible
this Tax.
enforcement
Tax.
with the
for the collection
of the Tax
from the dealer
and administration
of the
(d) The same duties and privileges imposed by Chapter 212, Florida
Statutes, upon dealers in tangible property, respecting the collection and remission
of Tax, the making of returns, the keeping of books, records and accounts, shall
apply to and be binding upon all persons who are subject to the provisions of this
chapter; provided, however, that the Indian River County Clerk of the Circuit Court
may authorize a quarterly return and payment when the Tax remitted by the person
receiving the consideration for such rental or lease for the preceding quarter did not
exceed ONE HUNDRED AND NO/100 DOLLARS ($100.00).
(e) The Indian River County Clerk of the Circuit Court shall promulgate
such rules, and prescribe and publish such forms as may be necessary to effectuate
the purposes of the Section.
(f) The Indian
River County Clerk
of the Circuit
Court shall
perform
the
functions
this Tax.
enforcement
associated
with the
collection and
remission
of
(g) A total of three percent (3%) of the total Tourist Development Tax
collected shall be retained by the Indian River County Clerk of the Circuit Court for
costs of administration.
(h) The Taxes imposed by this Section shall become County funds at the
moment of collection and shall for each month be due to the Indian River County
Clerk of the Circuit Court on the first (1st) day and is delinquent on the twenty-first
(21st) day of the month following, unless otherwise provided for by subsection (d).
Collections received by the Indian River County Clerk of the Circuit Court from the
AW 91 Wk TWAI Z [49 Wk
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
garnishments 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.
Q) As specifically provided by Section 212.12, Florida Statutes, Penalties
for Non -Compliance, when 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:
01 k• III •
(1) For the purpose of enforcing this Part, the Clerk of the Circuit
Court is hereby specifically authorized and empowered to examine at all reasonable
hours the books, records, and other documents of all persons taxable hereunder, or
other persons charged with the duty to report or pay a tax under this chapter, in
order to determine whether they are collecting the tax or otherwise complying with
this chapter. In the event said person refuses to permit such examination of its
books records, or other documents by the Clerk of the Circuit Court as aforesaid,
such person is guilty of violating the provisions of this chapter and shall be subject to
the penalties provided for in Section 125.69, Florida Statutes. The Indian River
County Clerk of the Circuit Court shall have the right to proceed in Circuit Court to
seek a mandatory injunction or other appropriate remedy to enforce its rights against
the offender, as granted by this Section, to require an examination of the books and
records of such dealer.
(2) Each person taxable hereunder, shall secure, maintain, and
keep for a period of three (3) years a complete record of rooms or other lodging,
leased or rented by said persons, together with gross receipts from "such sales, and
other pertinent records and papers as may be required by the Clerk of the Circuit
Court for the reasonable administration of this section; and all such records which
are located or maintained in this State shall be open for inspection by the Clerk of
the Circuit Court at all reasonable hours at such person's place of business located
in Indian River County. Any person who maintains such books and records at a
point outside this county must make such books and records available for inspection
by the Clerk of the Circuit Court in Indian River County. Any person subject to the
provisions of this chapter who violates these provisions shall be subject to the
penalties provided for in Section 125.69, Florida Statutes.
(3) The Clerk of the Circuit Court shall send written notification, at
least thirty (30) days prior to the date an auditor is scheduled to begin an audit,
informing the taxpayer of the audit. The Clerk of the Circuit Court is not required to
give thirty (30) days prior notification of a forthcoming audit in any instance in which
the taxpayer requests an emergency audit.
(A) Such written notification shall contain:
reminder that all of the records, receipts,
invoices, and related documentation of the taxpayer must be made available to the
auditor.
(i) The
appropriate date of which
or suggestions
the
auditor
of
is
scheduled to begin the audit.
deem necessary.
reminder that all of the records, receipts,
invoices, and related documentation of the taxpayer must be made available to the
auditor.
(B) Only records, receipts, invoices, and related
documentation which are available to the auditor when such audit begins shall be
deemed acceptable for the purposes of conducting such audit.
(iii)
Any other request
or suggestions
the
Clerk
of
the
Circuit Court may
deem necessary.
(B) Only records, receipts, invoices, and related
documentation which are available to the auditor when such audit begins shall be
deemed acceptable for the purposes of conducting such audit.
ORDINANCE NO. 2000-019
(m) Any dealer who fails or refuses to charge and collect the Tax from the
person paying any rental or lease, either by himself or through his agents or
employees, is (pursuant to Section 125.0104(8)(a), Florida Statutes), in addition to
being personally liable for the payment of the Tax, guilty of a misdemeanor of the
first degree, punishable as provided in Section 775.082 and 775.083, Florida
Statutes.
(n) No person shall advertise or hold out to the public in any manner,
directly or indirectly, that he will absorb all or any part of the Tax, that he will relieve
the person paying the rental of the payment of all or any part of the Tax, or that the
Tax will not be added to the rental or lease consideration or, when added, that it or
any part thereof will be refunded or refused, either directly or indirectly, by any
method whatsoever. Any person who willfully violates any provision of this
subsection is (pursuant to Section 125.0104(8)(b), Florida Statutes), guilty of a
misdemeanor of the first degree, punishable as provided in Section 775.082 or
775.083, Florida Statutes.
(o) As compensation for the keeping of prescribed records and the proper
accounting and remitting of Taxes, a dealer shall be allowed a dealer's credit in
accordance with the provision of Section 212.12(1), Florida Statutes.
(p) Tax revenues collected hereunder may be used only in accordance
with the provision of Section 125.0104, Florida Statutes. Taxes collected by the
Indian River County Clerk of the Circuit Court, less costs of administration identified
in subsection (g) of this section shall be remitted on a monthly basis for deposit into
the Indian River County Tourist Development Trust Fund.
(q) The Indian River County Clerk of the Circuit Court shall keep
appropriate books, records and accounts of the Tourist Development Tax collections
and make quarterly written reports of collections to the Indian River County Tourist
Development Council, through the Office of Management and Budget of Indian River
County.
SECTION 2. CODIFICATION.
It is the intention of the Board of County Commissioners that the provisions of
this ordinance shall become and be made a part of the Indian River County Code
and the word "ordinance" may be changed to "section," "article," or other appropriate
word or phrase and the sections of this Ordinance may be renumbered or relettered
to accomplish such intention; providing, however, that Sections 2, 3, and 4 shall not
be codified.
SECTION 3. SEVERABILITY.
If any section, or any sentence, paragraph, phrase, or word of this ordinance
is for any reason held to be unconstitutional, inoperative, or void, such holding shall
not affect the remaining portions of this ordinance, and it shall be
ORDINANCE NO. 2000- 019
construed to have been the legislative intent to pass the ordinance without such
unconstitutional, invalid or inoperative part.
SECTION 4. EFFECTIVE DATE.
Certified copies of this ordinance, as enacted, shall be filed by the Clerk with
the Office of the Secretary of State and the Department of Revenue of the State of
Florida within ten days after enactment, and this ordinance shall take effect upon
filing with the Secretary of State, or on October 1, 2000, whichever is later.
SECTION 5. CONTINGENT SUNSET PROVISION.
(a) The agreement of the Indian River County Clerk of the Circuit
Court and the Board of County Commissioners of Indian River County, necessary for
the implementation of this Ordinance, shall commence on October 1, 2000, and end
on September 30, 2001, the date of the signature of the parties notwithstanding.
This agreement shall automatically be renewed for subsequent periods, not to
exceed one (1) year in length of time, unless notice of intent to cancel is timely given.
Notice of intent to cancel the agreement by either party shall be given at least six (6)
months prior to the date of automatic renewal. The date of automatic renewal shall
be the first day following the end of the last period of time for which the agreement
had been renewed.
(b) If notice to cancel the aforementioned agreement is properly
given by either of the parties, the provisions of Section 210.04, Indian River County
Code, governing the local collection of the Tourist Development Tax, contained in
this Ordinance, shall lapse on the date the aforementioned agreement lapses, unless
an alternative means for the local collection of the Tourist Development Tax is
previously adopted by the Board of County Commissioners.
Approved and adopted by the Board of County Commissioners of Indian
River County, Florida, on this 11 t h day of i u 1 y , 2000.
This ordinance was advertised in the Vero Beach Press -Journal on the 28th
day of June, 2000, for a public hearing to be held on the 11th day of July, 2000, at
which time it was moved for adoption by Commissioner M a r h t , seconded
by Commissioner T i p p i n , and adopted by the following vote:
Chairman
Fran
B. Adams
Aye
D.
Ginn Aye
Vice
Chairman
Caroline
Aye
Commissioner
Kenneth
R.
Macht
M.
Stanbridge
Aye
Commissioner
Ruth
_I
I
I I ...
_.I
11....
ORDINANCE NO. 2000- 019
The Chairman thereupon declared the ordinance duly passed and adopted
this 11th day of duly , 20000
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ATTEST feffr6V .Barton, Clerko Vf9 ='
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day of
De u'trill
Cle
BOARD OF COUNTY COMMISSION
INDIAN RIVER COUNTY, FLORIDA
By,Z5' >, cC� ILI
Fran B. Adams, Chairman
Jrdinance was filed with the Department of State on
and becomes effective October 1, 2000.
Accepted and Approved:
z
Jeff'PL Barton
Indian River County Clerk of the Circuit Court
V-7-- /) . 2000
APPROVED AS TO FORM
AND LEGAL SUFFI IEN"CY
171^
WILLIAM G. COLLINS II
DEPUTY COUNTY ATTORNEY