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Ordinance 017-2014ORDINANCE NO. 017- 2014 AN ORDINANCE OF THE MONROE COUNTY BOARD OF COUNTY COMMISSIONERS AMENDING CHAPTER 23 OF THE MONROE COUNTY CODE; PROVIDING FOR THE AUDITNG AND ENFORCEMENT OF THE TOURIST IMPACT TAX AND TOURIST DEVELOPMENT TAX TO BE PERFORMED BY THE MONROE COUNTY TAX COLLECTOR; PROVIDING FOR CORRECTION TO STATUTORY REFERENCE; PROVIDING FOR SEVERABILITY; PROVIDING FOR REPEAL OF ALL ORDINANCES INCONSISTENT HEREWITH; PROVIDING FOR INCORPORATION INTO THE MONROE COUNTY CODE OF ORDINANCES; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, currently the county tax collector is responsible for the collection of the tourist impact tax and tourist development tax while the auditing and enforcement of these taxes is performed by the county clerk; and WHEREAS, the county tax collector and county clerk have jointly requested for the auditing and enforcement to be combined with the collection of the tax, so the entire administration of this tax will be handled by the county tax collector; and WHEREAS, the auditing and enforcement function can be easily transferred to the tax collector and will result in centralization of the administration of these taxes; and WHEREAS, the majority of county tax collectors in Florida handle the administration of the tax, including the auditing and enforcement; and WHEREAS, the statutory reference in Section 23- 178(f)(7) and Section 23- 179(f)(7) is incorrect and should be amended to read F.S. 125.0108; and WHEREAS, in order to allow this change, the ordinances relating to administration of the taxes should be amended as follows; NOW THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA: SECTION 1 : Section 23- 178(f)(6) shall be amended to read as follows: (6) The county tax collector shall perform the enforcement and audit functions associated with the collection and remission of this tax, including, without limitation, the following: a. For the purposes of enforcing the collection of the tax levied by this section, the tax collector is hereby specifically authorized and empowered to examine, at all reasonable hours, the Page 1 of 7 books, records and other documents of all dealers, or other persons charged with the duty to report or pay a tax under this section, in order to determine whether they are collecting the tax or otherwise complying with this section. In the event such dealer refuses to permit such examination of its books, records, or other documents by the tax collector as aforesaid, it is guilty of an offense. The tax collector shall have the right to proceed in circuit court to seek a mandatory injunction or other appropriate remedy to enforce its right against the offender, as granted by this section, to require an examination of the books and records of such dealer. b. Each dealer shall secure, maintain and keep for a period of three years, a complete record of rooms or other lodging, leased or rented by the dealer, together with gross receipts from such sales, and other pertinent records and papers as may be required by the county tax collector for the reasonable administration of this section and all such records that are located or maintained in this state shall be open for inspection by the tax collector at all reasonable hours at such dealer's place of business located in the county. Any dealer who maintains such books and records at a point outside the county must make such books and records available for inspection by the tax collector in the county. Any dealer subject to the provisions of this section who violates these provisions is guilty of an offense. c. Notification of an audit shall be sent in accordance with the following: The tax collector shall send written notification, at least 60 days prior to the date an auditor is scheduled to begin an audit. The tax collector is not required to give 60 days prior notification of a forthcoming audit in any instance in which the taxpayer requests an emergency audit. 2. Such written notification shall contain: (i) The approximate date on which the auditor is scheduled to begin the audit; (ii) A reminder that all records, receipts, invoices, and related documentation of the taxpayer must be made available to the auditor; and (iii) Any other request or suggestions the tax collector may deem necessary. 3. Only records, receipts, invoices and related documentation that are available to the auditor when such audit begins shall be deemed acceptable for the purposes of conducting such audit. d. All taxes collected under this section shall be remitted to the county tax collector. In addition to criminal sanctions, the tax collector is empowered, and it shall be his 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 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 of Page 2 of 7 any real property or personal property of the taxpayer in the same manner as a recorded judgment. e. The tax collector may issue a tax execution to enforce the collection of taxes imposed by this article 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 tax collector 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 tax collector shall satisfy the lien of record within 30 days. SECTION 2 : Section 23- 178(f)(7) shall be amended to read as follows: (7) Tax revenues may be used only in accordance with the provisions of F.S. § 125.0108. SECTION 3 : Section 23- 179(f)(6) shall be amended to read as follows: (6) The county tax collector shall perform the enforcement and audit functions associated with the collection and remission of this tax, including, without limitation, the following: a. For the purposes of enforcing the collection of the tax levied by this section, the tax collector is hereby specifically authorized and empowered to examine, at all reasonable hours, the books, records and other documents of all dealers, or other persons charged with the duty to report or pay a tax under this section, in order to determine whether they are collecting the tax or otherwise complying with this section. In the event such dealer refuses to permit such examination of its books, records, or other documents by the tax collector as aforesaid, it is guilty of an offense. The tax collector shall have the right to proceed in circuit court to seek a mandatory injunction or other appropriate remedy to enforce its right against the offender, as granted by this section, to require an examination of the books and records of such dealer. b. Each dealer shall secure, maintain and keep for a period of three years, a complete record of rooms or other lodging, leased or rented by the dealer, together with gross receipts from such sales, and other pertinent records and papers as may be required by the county tax collector for the reasonable administration of this section and all such records that are located or maintained in this state shall be open for inspection by the tax collector at all reasonable hours at such dealer's place of business located in the county. Any dealer who maintains such books and records at a point outside the county must make such books and records available for inspection by the tax collector in the county. Any dealer subject to the provisions of this section who violates these provisions is guilty of an offense. Page 3 of 7 c. Notification of an audit shall be sent in accordance with the following: 4. The tax collector shall send written notification, at least 60 days prior to the date an auditor is scheduled to begin an audit. The tax collector is not required to give 60 days prior notification of a forthcoming audit in any instance in which the taxpayer requests an emergency audit. 5. Such written notification shall contain: (iv) The approximate date on which the auditor is scheduled to begin the audit; (v) A reminder that all records, receipts, invoices, and related documentation of the taxpayer must be made available to the auditor; and (vi) Any other request or suggestions the tax collector may deem necessary. 6. Only records, receipts, invoices and related documentation that are available to the auditor when such audit begins shall be deemed acceptable for the purposes of conducting such audit. d. All taxes collected under this section shall be remitted to the county tax collector. In addition to criminal sanctions, the tax collector is empowered, and it shall be his 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 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 of any real property or personal property of the taxpayer in the same manner as a recorded judgment. e. The tax collector may issue a tax execution to enforce the collection of taxes imposed by this article 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 tax collector 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 tax collector shall satisfy the lien of record within 30 days. SECTION 4 : Section 23- 179(f)(7) shall be amended to read as follows: (7) Tax revenues may be used only in accordance with the provisions of F.S. § 125.0108. Page 4 of 7 SECTION 5: Section 23- 198(f) shall be amended to read as follows: (f) The county tax collector shall perform the enforcement and audit functions associated with the collection and remission of this tax, including, without limitation, the following: (1) For the purposes of enforcing the collection of the tax levied by this article, the tax collector is hereby specifically authorized and empowered to examine at all reasonable hours the books, records and other documents of all dealers, or other persons charged with the duty to report or pay a tax under this article in order to determine whether they are collecting the tax or otherwise complying with this article. In the event such dealer refuses to permit such examination of its books, records or other documents by the tax collector as aforesaid, he is guilty of an offense. The tax collector shall have the right to proceed in circuit court to seek a mandatory injunction or other appropriate remedy to enforce its right against the offender, as granted by this section, to require an examination of the books and records of such dealer. (2) Each dealer, as defined in this article, shall secure, maintain and keep for a period of three years a complete record of rooms or other lodging, leased or rented by such dealer, together with gross receipts from such sales, and other pertinent records and papers as may be required by the county tax collector for the reasonable administration of this article and all such records that are located or maintained in this state shall be open for inspection by the tax collector at all reasonable hours at such dealer's place of business located in the county. Any dealer who maintains such books and records at a point outside the county must make such books and records available for inspection by the tax collector in the county. Any dealer subject to the provisions of this article who violates these provisions is guilty of an offense. (3) Notification of an audit shall be sent in accordance with the following: a. The tax collector shall send written notification, at least 60 days prior to the date an auditor is scheduled to begin an audit. The tax collector is not required to give 60 days prior notification of a forthcoming audit in any instance in which the taxpayer requests an emergency audit. b. Such written notification shall contain: 1. The approximate date on which the auditor is scheduled to begin the audit; 2. A reminder that all records, receipts, invoices, and related documentation of the taxpayer must be made available to the auditor; and 3. Any other requests or suggestions the tax collector may deem necessary. c. Only records, receipts, invoices and related documentation that are available to the auditor when such audit begins shall be deemed acceptable for the purposes of conducting such audit. (4) All taxes collected under this article shall be remitted to the county tax collector. In addition to criminal sanctions, the tax collector is empowered, and it shall be its duty, when any tax becomes delinquent or is otherwise in jeopardy under this article to issue a warrant for the full amount of Page 5 of 7 the tax due, or estimated to be due, with the interest, penalties and cost of collection, directed to all and singular 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 of any real property or personal property of the taxpayer in the same manner as a recorded judgment. (5) The tax collector may issue a tax execution to enforce the collection of taxes imposed by this article 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. (6) The tax collector 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 tax collector shall satisfy the lien of record within 30 days. SECTION 6: SEVERABILITY. If any portion of this ordinance is for any reason held invalid or declared to be unconstitutional, inoperative or void, such holding shall not affect the remaining portions of this ordinance. If this ordinance or any provision thereof shall be held to be inapplicable to any person, property or circumstances, such holding shall not affect its applicability to any other person, property or circumstances. SECTION 7: CONFLICT WITH OTHER ORDINANCES. All ordinances or parts of ordinances in conflict with this ordinance are hereby repealed to the extent of said conflict. SECTION 8: INCLUSION IN CODE OF ORDINANCES. The provisions of this ordinance shall be included and incorporated in the Code of Ordinances of the County of Monroe, Florida, as an addition or amendment thereto, and shall be appropriately renumbered to conform to the uniform numbering system of the Code. SECTION 9: TRANSMITTAL AND EFFECTIVE DATE. This Ordinance shall be filed with the Department of state and shall be effective on January 1, 2015 as provided in section 125.66(2)(b), Florida Statutes. PASSED AND ADOPTED by the Board of County Commissioners of Monroe County, Florida, at a regular meeting of said Board held on the 18` day of November, 2014. Mayor Danny Kolhage Yes Mayor Pro Tern Heather Carruthers Yes Commissioner George Neugent Not Present Commissioner David Rice Not Present Commissioner Sylvia Murphy Yes Page 6 of 7 HEAVILIN, Clerk y Deputy BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORID By ayor airperson MONROE COUNTY ATTO NEY APPROVED AS TO FO M: . CHRISTINE M. LIMBERT- BARROWS DatBSSiSTAi i MY ATTORNEY Page 7 of 7