Item J1BOARD OF COUNTY COMMISSIONERS
AGENDA ITEM SUMMARY
Meeting Date: March 18, 2015
Division: _County Tax Collector
Bulk Item: Yes _ No X Staff Contact Person/Phone #: Danise Henriquez/305-295-5010_
AGENDA ITEM WORDING:
Discussion of TDC-audit enforcement LIENS that have not been transferred from the Monroe County
Clerk of Courts to the Monroe County Tax Collector per ordinance 4017-2014 transmittal and effective
date as of January 1, 2015
ITEM BACKGROUND:
PREVIOUS RELEVANT BOCC ACTION:
CONTRACT/AGREEMENT CHANGES:
STAFF RECOMMENDATIONS:
Approval
TOTAL COST: N/A INDIRECT COST: BUDGETED: Yes No
DIFFERENTIAL OF LOCAL PREFERENCE:
COST TO COUNTY:
REVENUE PRODUCING: Yes No
APPROVED BY: County Atty
DOCUMENTATION: Included
DISPOSITION:
Revised 7/09
SOURCE OF FUNDS:
AMOUNT PER MONTH Year
OMB/Purchasing Risk Management
Not Required
AGENDA ITEM #
ORDINANCE 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:
1. 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 boss 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 23-197(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 its 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'h day of November, 2014.
Mayor Danny Kolhage
Yes
Mayor Pro Tem Heather Carruthers
Yes
Commissioner George Neugent
Not Present
Commissioner David Rice
Not Present
Commissioner Sylvia Murphy
Yes
Page 6 of 7
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* 3:00 P.M. PUBLIC HEARING *
BOARD OF COUNTY COMMISSIONERS
AGENDA ITEM SUMMARY
Meeting Date: November 18, 2014 - KL Division: County Attorney
Bulk Item: Yes X No _ Staff Contact Person/Phone #: Christine Limbert-Barrows
AGENDA ITEM WORDING: A public hearing to approve an ordinance of the Monroe County
Board of County Commissioners amending Chapter 23 of the Monroe County Code; Providing for the
auditing and enforcement of the Tourist Impact Tax and Tourist Development Tax to be performed by
the Monroe County Tax collector and providing for correction to statutory reference.
ITEM BACKGROUND: Currently the county tax collector is responsible for collection of the tourist
impact tax and tourist development tax while the auditing and enforcement of these taxes is performed
by the county clerk. The tax collector and clerk has jointly requested for the auditing and enforcement
to be combined with the collection of the taxes. A majority of the tax collectors in the State of Florida
perform all aspects of administration of the tourist impact and tourist development tax. This ordinance
will result in the centralization of the administration of these taxes. The statutory reference in Section
23-278(f)(7) and Section 23-179(f)(7) are being corrected to reflect F.S. 125.0108.
PREVIOUS RELEVANT BOCC ACTION:
On 9/11/90, the BOCC approved Ordinance 026-1990 providing for local administration of the tourist
development tax and specifically providing for the Tax Collector to be responsible for the collection
and administration of the tax and providing for the Clerk to perform enforcement and audit function
associated with the collection and remission of this tax.
On 10/18/95, the BOCC approved Ordinance 047-1995 and Ordinance 048-1995, providing for
collection for the tourist impact tax for to be transferred from the Florida Department of Revenue to the
County Tax Collector and audit responsibilities to be transferred to the Monroe County Clerk.
10/17/2014 BOCC approved advertising public hearing to be held November 18, 2014 at 3 p.m. in Key
Largo, FL
CONTRACT/AGREEMENT CHANGES: Not applicable
STAFF RECOMMENDATIONS: Approval.
TOTAL COST: advertising cost INDIRECT COST: BUDGETED: Yes No
DIFFERENTIAL OF LOCAL PREFERENCE: N/A
COST TO COUNTY: advertising cost SOURCE OF FUNDS:
REVENUE PRODUCING: Yes _ No AMOUNT PER MONTH Year
APPROVED BY: County Atty X OMB/Purchasing Risk Management
DOCUMENTATION: Included X
DISPOSITION:
Revised 7/09
Not Required
AGENDA ITEM #
NOTICE OF INTENTION TO CONSIDER
ADOPTION OF COUNTY ORDINANCE
NOTICE IS HEREBY GIVEN TO WHOM IT MAY CONCERN that on November 18, 2014 at
3:00 P.M., or as soon thereafter as may be heard, at the Murray E. Nelson Government Center,
102050 Overseas Highway, Mile Marker 102, Key Largo, Monroe County, Florida, the Board of
County Commissioners of Monroe County, Florida, intends to consider the adoption of the following
County ordinance:
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.
Pursuant to Section 286.0105, Florida Statutes, notice is given that if a person decides to appeal any
decision made by the Board with respect to any matter considered at such hearings or meetings, he will
need a record of the proceedings, and that, for such purpose, he may need to ensure that a verbatim
record of the proceedings is made, which record includes the testimony and evidence upon which the
appeal is to be based.
ADA ASSISTANCE: If you are a person with a disability who needs special accommodations in order to
participate in this proceeding, please contact the County Administrator's Office, by phoning (305) 292-4441,
between the hours of 8:30 a.m. - 5: 00 p.m., no later than five (5) calendar days prior to the scheduled meeting;
if you are hearing or voice impaired, call "711 ".
Dated at Key West, Florida, this 17b day of October, 2014.
AMY HEAVILIN, Clerk of the Circuit Court
(SEAL) and ex officio Clerk of the Board of County
Commissioners of Monroe County, Florida
Publication dates:
KW Citizen (Fr) 10/24/14
Keynoter (Sa) 10/25/14
Reporter (Fr) 10/24//14
BOARD OF COUNTY COMMISSIONERS
AGENDA ITEM SUMMARY
Meeting Date: October 17, 2014 Division: County Attorney
Bulk Item: Yes X No
Staff Contact Person/Phone #: Christine Limbert-Barrows
AGENDA ITEM WORDING: Approval to advertise a public hearing to approve an ordinance of the
Monroe County Board of County Commissioners amending Chapter 23 of the Monroe County Code;
Providing for the auditing and enforcement of the Tourist Impact Tax and Tourist Development Tax to
be performed by the Monroe County Tax collector and providing for correction to statutory reference.
ITEM BACKGROUND: Currently the county tax collector is responsible for collection of the tourist
impact tax and tourist development tax while the auditing and enforcement of these taxes is performed
by the county clerk. The tax collector and clerk has jointly requested for the auditing and enforcement
to be combined with the collection of the taxes. A majority of the tax collectors in the State of Florida
perform all aspects of administration of the tourist impact and tourist development tax. This ordinance
will result in the centralization of the administration of these taxes. The statutory reference in Section
23-278(f)(7) and Section 23-179(f)(7) are being corrected to reflect F.S. 125.0108.
PREVIOUS RELEVANT BOCC ACTION:
On 9/11/90, the BOCC approved Ordinance No. 026-1990 providing for local administration of the
tourist development tax and specifically providing for the Tax Collector to be responsible for the
collection and administration of the tax and providing for the Clerk to perform enforcement and audit
function associated with the collection and remission of this tax.
On 10/18/95, the BOCC approved Ordinance No. 047-1995 and Ordinance No. 048-1995, providing
for collection for the tourist impact tax for to be transferred from the Florida Department of Revenue to
the County Tax Collector and audit responsibilities to be transferred to the Monroe County Clerk.
CONTRACT/AGREEMENT CHANGES: Not applicable
STAFF RECOMMENDATIONS: Approval to advertise a hearing as requested.
TOTAL COST: advertising cost INDIRECT COST: BUDGETED: Yes _No _
DIFFERENTIAL OF LOCAL PREFERENCE: N/A
COST TO COUNTY: advertising cost SOURCE OF FUNDS:
REVENUE PRODUCING: Yes No AMOUNT PER MONTH Year
APPROVED BY: County A _ OMB/Purchasing Risk Management
DOCUMENTATION: Included X Not Required
DISPOSITION:
Revised 7/09
AGENDA ITEM #
ORDINANCE .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 eleA of the eel 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 ek-Fk tax
collector is hereby specifically authorized and empowered to examine, at all reasonable
Page 1 of 7
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 elerE tax
collector as aforesaid, it is guilty of an offense. The elegy 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 elek 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 e4eA 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:
1. The elerk tax collector shall send written notification, at least 60 days prior to the date an
auditor is scheduled to begin an audit. The eLerk 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 ek-A 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-elefif 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 eler4 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 eleFk 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 eleA 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 eler-k e€ the-eeefft 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 elefk 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 elerk tax
collector as aforesaid, it is guilty of an offense. The ele& 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 elefk 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 elefk 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:
Page 3 of 7
4. The eler-k tax collector shall send written notification, at least 60 days prior to the date an
auditor is scheduled to begin an audit. The eierl£ 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 elerk 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-eL-& 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 eler-l- 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 elerk 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 elerk 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 23-197(f) shall be amended to read as follows:
(f) The county eler•1 ef the eeu# 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 eleA 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 c-Iefk tax collector as aforesaid, he is
guilty of an offense. The eleA 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 eleA 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 eler-k 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 elerk tax collector shall send written notification, at least 60 days prior to the date an
auditor is scheduled to begin an audit. The elerk 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 eler-k 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 elerk 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 the tax due, or estimated to be due, with the interest, penalties and cost of collection,
Page 5 of 7
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 elegy 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 elerk- 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 elerk 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 th day of , 2014.
Mayor Sylvia Murphy
Mayor Pro Tem Danny Kolhage
Commissioner Heather Carruthers
Commissioner George Neugent
Commissioner David Rice
Page 6 of 7
(SEAL)
Attest: AMY HEAVILIN, Clerk
Im
Deputy Clerk
Page 7 of 7
BOARD OF COUNTY COMMISSIONERS
OF MONROE COUNTY, FLORIDA
LIM
Mayor/Chairperson
M NBC ; - C� F�® r pY ATTORNEY
I RO V $) A 8 1'0 FORM
Date �.. ...._� ®..mm...
ODIN] 0 Dm D
• Ordinance No. 026-1990
• Ordinance No. 047-1995
• Ordinance No. 048-1995
Monroe County Commission
FILED FOR RECORD
190 Sf P 19 PR 1 SQRDINANCE No. 026 -1990
DANNY K CE AMENDING ORDINANCE NO. 15-1988,
PROVIDING FOR LOCAL ADMINISTRA-
CLKT COLLECTION OF THE TOURIST DEVELOPMENT
MONROETMNTXMDING FOR AUDITING, RECORD KEEPING
AND COST OF ADMINISTRATIONS PROVIDING FOR
SEVERABILITY; PROVIDING FOR REPEAL OF ALL
ORDINANCES INCONSISTENT HEREWITH; PROVIDING
FOR INCORPORATION INTO THE MONROE COUNTY CODE,
AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, Florida Statutes 125.0104(10) provides for local
collection and auditing of the Tourist Development Tax; and
WHEREAS, the Monroe County Tourist Development Council had
requested that the Board of County Commissioners investigate the
ramifications of the local administration option; and
WHEREAS, the results of such investigation indicated
Positive benefits for Monroe County, not only in providing
ability to more timely review and project tourist development
revenues, but to also more easily assure proper collection and
audit of such revenues; and
WHEREAS, the Board of County Commissioners intends; by
.adopting this ordinance, to be exempt from the requirements of
F.S. 125.0104 that the tourist development tax collected be
remitted to the Department of Revenue before being returned to
the County, now, therefore,
BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF
MONROE COUNTY, FLORIDA, that:
Sectionp 1. Section 2-298 of the Monroe County Code is
amended as follows:
"Sec. 2-298. Collection.
(A) Pursuant to the provisions of F.S. 5125.0104(10),
Monroe County shall collect and administer the Tourist
Development Tax locally. Initial collection of the tax
shall continue to be made in the same manner as the tax
imposed under Part I of Chapter 212, Florida Statutes.
The Monroe County Tax Collector shall be responsible
for the collection and administration of the tax. A
person receiving the consideration for rental or lease
payments shall receive, account for, and remit the tax
thereon to the Monroe County Tax Collector at the time
and in the manner provided for persons who collect and
remit taxes under section 212.03, Florida Statutes.
The same duties and privileges imposed by chapter 212,
Florida Statutes, upon dealers in tangible property
respecting the remission and collection of tax, the
making of returns, the keeping of books, records and
accounts, and payment of a dealer's credit, and
compliance with the rules of the Monroe County Tax
Collector in the administration of said chapter shall
apply to and be binding upon all persons who are
subject to the provisions of this articles provided,
however, the Monroe County Tax Collector 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
twenty-five dollars ($25.00).
(B) Pursuant to section 125.0104, Florida Statutes,
the Monroe County Tax Collector shall keep records
showing the amount of taxes collected. These records
shall be open to the public during the regular office
hours of the Monroe County Tax Collector as provided in
section 213.072, Florida Statutes.
(C) Collections received by the Monroe County Tax
Collector from the tax, less costs of administration of
this article, shall be paid and returned, on a monthly
basis, to the county clerk of the governing board of
Monroe County, Florida, for use by the county in
accordance with the provision of this article and shall
be placed in the "Monroe County Tourist Development
Trust Fund."
(D) The Monroe County Tax Collector is authorized to
employ persons and incur other expenses to administer
this article.
(E) The Monroe County Tax Collector may promulgate
such rules and may, prescribe and publish such forms as
2
may be necessary to effectuate the purposes of this
article.
(F) The Monroe County Clerk of the Court 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 chapter, the Clerk 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 ordinance,
in order to determine whether they are collecting the
tax or otherwise complying with this ordinance.
In the event such dealer refuses to permit such
examination of its books, records, or other documents
by the clerk as aforesaid, it is guilty of a
misdemeanor of the first degree, punishable as provided
in 9. 775.082, 9. 775.083, or a. 775.084 (Florida
Statutes). The Clerk 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 ordinance,
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 dealer, together with gross
receipts from such sales, and other pertinent records
and papers as may be required by the Monroe County Tax
Collector for the reasonable administration of this
ordinance; and all such records which are located or
maintained in this state shall be open for inspection
by the Clerk 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 Monroe County must make such books and
3
records available for inspection by the Clerk in Monroe
County, Florida. Any dealer subject to the provisions
of this ordinance who violates these provisions is
guilty of a misdemeanor of the first degree, punishable
as provided in a. 775.082, a. 775.083, or a. 775.084
(Florida Statutes).
(3)(a) The Clerk shall send written notification,
at least sixty (60) days prior to the date an auditor
is scheduled to begin an audit. The Clerk is not
required to give sixty (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:
(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.
(':Li) Any other requests or suggestions
the Clerk may deem necessary.
(c) 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.
(4) All taxes collected under this ordinance
shall be remitted to the Monroe County Tax Collector.
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 ordinance, to issue a warrant for the full amount
Of the tax due
or estimated to be due, with the
interest, Penalties, and coat 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
U
lien of any real property 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 ordinance 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 (30) days.
(G) Tax revenues may be used only in accordance with
the provisions of F.S. 125.0104.
(H) An amount not to exceed three (3) percent of said
tax collected herein shall be retained for the costs of
administration. The amount deducted for costs of
administration shall be used only for those costs which
are solely and directly attributable to auditing,
assessing, and enforcing payment of delinquent taxes
authorized by this section. The remainder of the tax
collected shall be remitted to Monroe County on a
monthly basis.
(1) The County assumes responsibility for auditing the
records and accounts of dealers and assessing,
collecting, and enforcing payment of delinquent Tourist
Development Taxes.
The County adopts any and all powers and authority
granted to the State of Florida in F.S. 125.0104 and
F.S. Chapter 212 and as further incorporated therein to
determine the amount of the tax, penalties, and
interest to be paid by each dealer and to enforce
5
payment of such tax, penalties, and interest by, but
not limited to, distress warrants, writ of garnishments
and criminal penalties as provided in F.S. Chapter
212."
Section 2• If any section, subsection, sentence, clause
or provision of this Ordinance is held invalid, the remainder of
this Ordinance shall not be affected by such invalidity.
Section 3 All ordinances or parts of ordinances in
conflict with this Ordinance are hereby repealed to the extent of
said conflict.
Section 4. 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.
Sect ?. This Ordinance shall take effect on January
1, 1991.
PASSED AND ADOPTED by at least four/fifth's vote of the
Board of County Commissioners of Monroe County, Florida, at a
regular meeting held on the -� day of
, 1990.
Mayor John Stormont Yes
Mayor Pro Tem Wilhelmina Harvey Yes
Commissioner Doug Jones Yes
Commissioner Gene Lytton Yes
Commissioner Mike Puto
Y—ems.
(SEAL)
Attests DANNY L. KOLHAGE, CLERK
By
epu er
BOARD OF COUNTY COMMISSIONERS
OF MONR COUNTY, FLORIDA
By
yor a rman
AFF80 DAN10FDBb•
ANDLFOAL NvY
BY
AawnrA
Board of County (;pmmissionQrs -n
ORDINANCE NO 047 -1995
C3
AN ORDINANCE AMENDING SECTION 6 OF ORDINANCE NO. 011468 IN
r
r_�
ORDER TO PROVIDE THAT THE COLLECTION RESPONSIBILITIES FOR- -THE
TOURIST IMPACT TAX IMPOSED IN THE FLORIDA KEYS
a C)
AREA OF (biI C
IC
STATE CONCERN AND BIG CYPRESS AREA OF CRITICAL STATE C j§ITAL
N
ARE TRANSFERRED TO THE MONROE COUNTY TAX COLLECTOR FROM THE
N
b
FLORIDA DEPARTMENT OF REVENUE AND AUDIT RESPONSIBILITIES
TRANSFERRED FROM THAT DEPARTMENT TO THE MONROE
°D 3
COUNTY CLERK;
PROVIDING PROCEDURES FOR COLLECTION; PROVIDING FOR
LIENS, CIVIL
ENFORCEMENT, AND CRIMINAL PENALTIES FOR FAILURE TO PAY THE TAX;
PROVIDING FOR SEVERABILITY, PROVIDING FOR THE REPEAL OF ALL
ORDINANCES INCONSISTENT HEREWITH; PROVIDING FOR INCORPORATION
INTO THE MONROE COUNTY CODE OF ORDINANCES; AND PROVIDING AN
EFFECTIVE DATE
BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF MONROE
COUNTY, FLORIDA, that:
le-gho-nJ, Section 6 of Ordinance No. 0 11- 1988 is hereby amended to read as
follows:
Section AL Pursuant to the provisions of 41 S 0104
(101 Florida
Statutes. Monroe County shall collect and administer the tourist impact tax
locally. Initial collection of the tax shrill continue to be mode in the same
manner as the tax imp 3sed under dart I of chanter 212 FS The Monroe
ou Tax ollec or ihqll be e o s'b e o
collection a
administration of the tax. A erson receiving the consideration for rental
nd
or lease payments shall receive account for and remit the tax thereon to
the Monroe County Tax Collector at the time and in the manner provided
for persons who collect and remit taxes under UMW..-F. The same
utte and rivileoes imposed by chapter 212, FS upon dealers in Lanai le
WOMEN respecting h remission c3nd Collection of tm the riakina o
returns the kee in of books, a ords and cc un a d e t of a
dealer's credit and corn lia ce it ie rules of the Monroe pun Ta
Collector in the administration Of said chapter shall apply to and be
binding u on all persons who are subject to the provisions of this article
provided, however the Monroe County Tax Colle +c. may authorize a
uarterl return and m t when the emitted b the e
rson
receivin the considers for suc rental or lease forte recedin
Qua ter did not exceed $25
_el Pursuant to ji 125 Ol Od Fc the Monroe County T__ t-_m for
shall keep records showing the amount of tax
ollected Th �a records
sh I o en tote ublic duri a re ul r o e pun of th
DM
oe
o ax C II c o sub' tote ovisi 2 of 213.
Cl collections received by the Monroe runty Tax Collector
from the tax less costs of administration of this article shall be paid and
returned on a mnnfhkibasis to he Coun
le o the ove board
of Mo roe un Florida or2:11111 b It -County in ac lance with t
provision of this ordinance
he
Dj The Monroe County Tax collector is authorized to employ
persons and incur other expenses to administer this ordinance
El The Monroe County Tax Collector m_ ay promulgate such
rules and may or scribe and publish such forme
as may be noco«q to
effectuate t o u os of this ordinance.
Fl The Monroe County Cleric of th Cou shall erform the
enforceme it an 4 aulit functions associat with he colle tlo
remission of this tax. including wi+hn� �+ 1111VIIII 3tion, .�
► ollowina
For the g JrOoses nf Ali— t e collection of the
tax levied b this ordinance. the Clerk is her by specifically a ►+i, and razed
empowered +., examine at all reasonable hrv,
rs the boo s records
Ond other e o de or oher De
s c Hi
duty to report or pay a tax under this ordinance in order to detem_ ,_i_np_
w e e t collection +tie tqx or oth Twice
or[i�nnn�e �., ate_ __ _ Comelyinn W�tt1 this
2
775.083 or & 775,0835, Fs_ T, he Cleric shall have the right to proceed in
Circuit Coud to seek a mandatory iniunction or other ago op2iate remedv
to enforce its right against the offender as -ranted by this section. to
require an examination of the books and records of such dealer
21 Each dealer, as defined in this ordinance shall
secure, maintain and keep for a period of three years a complete record
of rooms or other lodging I sed or r nted by a +^^ether with
Mass receipts from such sales and other pertinent records and papers as
may be requiredbv the Monroe Cgun y Tax Collector for the easop CLb Le
administration of this ordinanc end ail such records which are located or
maintained in this state shall be open for inspection by the Clerk at all
reasonable hours at such dealer's place of business located in the
Countv. Any dealer who maintains such books and records at a point
outside Monroe County must make such books and records available for
inspection by the Cleric in Monroe Counfy, Florida Anv dealer subiect to
the provision of this ordinance who violates these provisions is guilty -of a
misdemeano a first de ee, Punishable as provided2
§775.083 or 6775_ BI FS
Mal The Clerk shall send written notification at least sixty
days prior to the date an aurti+�. �� sched dsarl +^ r. „:.. ,,.. audit
The Clerk is not required to give s-W days prior notification of
orthco in audit in anv instance in which
a ues s
an emergency audit
bl Such written m3tificaflon shall contain
H The appro ima+a dat on which the auditor
is scheduled to begin the audit
i1 A reminder that all records receipts invoices
and related documentation of the taxpayer must be made
available to the a ditor
iii Anv other reau r suaa scions the Clerk
may deem necessary
&) Only records receipts invoices an Le"
ate
which are Cvallable to the auditor when such
audit begins shall be deemed acceptable for the purposes of
Conductinguc audit,
3
41 All taxes collected under this ordinance shal b
remitted to the Monroe unfv Tax r'-ue
pctor in ddit_ron +
criminal sanctions the Clerk is emgowe►ed and it shall be its duty,
when MY tax becomes delinquent or is otherwise in jeopardy
under this ordinance o issue a warrant f r 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 t aver In the same
manner as a recorded it ent
The Jerk m issue a tax execution to enforce the
collection of taxes imp os d by this ordinance 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 he collected The
Clerk may also have a writ of aamishment to subject any
indebted ess due to the delin agent dealer by a third o
goods, money, chattels or effects of the delinquent deal ► in the
hands, possession or control of the third 12erton in -the manner
provided by law for the payment of the tax due Upon gayment of
the execution wa ant 'ud ment or OaMishment, the Clerk shall
satisfy the lien of record within thirty -joys
GI Tax revenues may be used only in accordance with the
Drovisions of § 125 nino FS
H) An amount not t exceed thr A percent of ervrl tax
collected herein shall be retained for the cosh of a�i
►+�inistrafion The
amou educt c is is o I be used o
costs whic a e sol and direct attributable o auditin assess n t and
e o cin e o I' u t x gut o' e
t is r' a e e
remainder of he tax collected shall be remitted to Monroe QQ-Untv on
month_ Iv b❑sis
I The ou assumes res o ibi for audi i
he records
of Jelin Vent tourist 'm aN. ct axe . The pun ado is and al u owers
4
and authority ate o the State of Florida in § 125 0104(10) FS and
chapter 212, FS, and as further incoorated therein to determine the
amount of the tax penalties and interest to be paid by each dealer and
to enforce payment of such tax oenottles and Interest by, but not limited
to, distress warrants writ of aamishments and criminal penalties as
provided in chapter 212 FS
Section 2. If any section, subsection, sentence, clause or provision of this
ordinance is held invalid, the remainder of this ordinance shall not be affected by such
invalidity.
Section 3 All ordinances or parts of ordinances in conflict with this ordinance
are hereby repealed to the extent of said conflict.
Section 4 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.
le—cto-n—&This ordinance shall take effect immediately upon receipt of official
notice from the Office of the Secretary of State of the State of Florida that this ordinance
has been filed with said Office.
PASSED AND ADOPTED by the Board of County Commissioners of Monroe County,
Florida, at a regular meeting of said Board held on the 18th day of October . 1995.
Mayor Freeman
yes
Mayor Pro Tern London
yes
Commissioner Harvey
absent
Commissioner Reich
yes
Commissioner Douglass
ems
(SEAL) BOARD OF COUNTY COMMISSIONERS
Attest: DANNY L.KOLHAGE, Clerk OF MO OE COUNTY, RIDA
�C'IedP��� , 'BB
DeputMay hairman
EFFECTIVE DATE
ordtft
awns7-
AND
By
Board of County Commissioners
M _loos
AN ORDINANCE AMENDING SECTION 6 OF ORDINANCE NO. 012-1988 IN
ORDER TO PROVIDE THAT THE COLLECTION RESPONSIBILITIES FOR THE
TOURIST IMPACT TAX IMPOSED IN THE CITY OF KEY WEST ARE TRANSFERRED
TO THE MONROE COUNTY TAX COLLECTOR FROM THE FtORIGA
DEPARTMENT OF REVENUE AND AUDIT RESPONSIBILITIES TRANMRRED
FROM THAT DEPARTMENT TO THE MONROE COUNTY CLERK; PRQ@I_BING
rn
Q
PROCEDURES FOR COLLECTION; PROVIDING FOR LIENS. - -CIVIL
T
ENFORCEMENT, AND CRIMINAL PENALTIES FOR FAILURE TO PAY T1�:TAX;
-TAX;
jr
FOR SEVERABILITY, PROVIDING FOR THE REPEAL 6F- ALL
:v
ORDINANCES INCONSISTENT HEREWITH; PROVIDING FOR INCORPORATION
N
INTO THE MONROE COUNTY CODE OF ORDINANCES; AND PROVIDING AN
�rnj
cm
EFFECTIVE DATE
A
b
�.0
BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF MONROE
COUNTY, FLORIDA, that:
Section 1. Section 6 of Ordinance No. 012-1988 is hereby amended to read as
follows:
SectionA,. Al Pursuant to the p-ovisions of s 125 0104(10) Florida
Statutes Monroe Coun shall collect and administer the tourist impact tax
locally. Initial collection of the tax shall contigue to be made in the same
manner as the tax imposed under oars I of chapter 212 FS The Monroe
County Tax Collector shall be responsible for the collection and
administration of the tax. A person receiving the consideration for rental
or lease payments shall receive account for and reIt the tax thereon to
the Monroe ouTax Collector at the time and In the manner provided
for persons who collect and remit taxes under 6212 03 FS The same
duties and privileges imposed by chop'er 212, FS upon dealers in tangible
Ll
12roi2erty res ecti the re miss and collection of to he ma in of
returns, the keeoina of books records and accounts and payment of a
dealer's credit and compliance with the rules of the Monroe County T
ax
Collector in the administration of said chcip+or shall apply to and be
binding upon all persons who are subiect to the provisions of this article
provided, however the Monroe County Tax Collector may authorize a
quarterly retuM and Dayment when the tax e e b e 12erson
receiving the consideration for such rental or lease for the preceding
guarter did not exceed 25 r
B Pursuant to & 125 nlnd FQ the Monroe County Tax Collector
shall keen records showing the amount of taxes collected These records
shall be o e to the ublic 1:11 linlci the re ular office hours of the Monroe
County Tax Collector, subject to the provisions of 421 , 7 FS_
CL Collections received by the Monroe County Tax Collector
from the tax, less costs of administration of this article shall be paid and
returned, on a monthiv basis to the County Clerk of the aovern' g board
of Monroe o , Florida for use by the County in accordance with the
provision of this ordinance
D The Monroe County Tax Collector is authorized to employ
arsons and incur other expenses to adini tp. +tics ordinance
_EL The Monroe County Tax Collector may promulgate such
rules and may prescribe and publish such forms as may be necessary to
effectuate the purpose of this ordinance
F) TheAcinroe County clerkof the Court shall j)erform the
enforcement and audit functions associated with the collection and
rem 'ss o of this tax.ncludin without imitation the ollowin -
11 For the purposes of enforcing flection of the
tax levied by this ordinance, the Clerk is hereby specifically authorized
and empowered to examine at all reasonable hours the books r
gggLch
d other docu ant of ealers or other eons charge wi h the
duty to a ort or pay a tax under this ordinance in order to dttgM21M
whe ier theya a collectingthe ax or otherwise compl Fing
ith this
ordinance In the event such dealer refuses to permit such examination of
its books recoil. or other documents by the Clerk as aforesaid it is auilfy
of a misdemeanor of the first decree punishable as provided in & 775 082
§Z75.083 or pe e le shall have
- ce
circuit comi,o seea m112510to e r e e
dy
o enforce I I right against the offender as granted by the secfion. to
require an examination of the books and records of such dealer
2_Each dealer as deflned In this ordinance shall
secure, maintain and keen for a Period of three vears a complete record
of rooms or other lodging, leased or rented by said dealer, together with
gross recei is from such sales and other Pertinent records and PaPers as
may be required by t o onro n a o ector fora easonable
admin[stratig, I of this ordinance and all such records which are located or
maintained in this state shall be open for inspection by
at all
reasonable hours at such dealer's place of business located in the
ou ItV. Ov dealer who maintains such boos and records a polnt
outside M oe County must mak? such -boo s and records ov Wab` 1, a for
inspection by th ! Clerk in Monroe Coun w Florida. my d paler subject to
the provision of this ordinance who violates these Proviso
misd9mea iorthe First d Wee,v of a
unis able as rovide in
2
6775.083 or 4 775 083 � FS
31a1 The�'leric shall send written notification at least sixty
days Prior to the date an auditor is scheduled to begin g� audit
The Clerk is not rea fired to give sixty days prior notification of a
forthcoming audit in any instance in which the taxpayer requests
an emergency audit.
bL Such written notification shall co
is j1-- The approximnta Late on which the auditor
scheduled to begin +he audit
L� A reminder that all records eipts voices
andt documentation of the t pier must be made
available tQ- the _auditor
O Anyother re nests or su a dos the lark
may deem necessary
c o e ei s invo ces and
relate
documentatio whic are available to the audito whe suc
audit beai s shall be deemed accedtabl fol the purposes of
99 u suc audit
4 All —taxes collected under this o di an a shall be
remitted to the Monroe County Tax Collector In addition to
criminal sanctions the Clerk is empowered and it shall be Its dui
when any tax becomes delinquent or is otherwise in ieogardx
under this ordinance 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 grooerty or personal property of the gaver in the same_
manner as a recorded judgment
The Clerk may issue a tax execution to enforce the
collection of taxes imposed by this ordinance and deliver it to the
sheriff. The sheriff shall thereupon proceed in the same manner as
r)rescdbed by law for executions and shall be entitled to the same
fees for his services in executing the warrant to be collected The
Clerk mgy also have a writ of aamishment to subiec_t 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 on payment of
the execution warrant i r�dgment or aamishment the Clerk shall
satisfy the lien of record within thirty days
SJ— Tax revenues may be used oniv in accordance with the
provisions of 4125.0108, F .
H—An amount not to exceed three ercent of said tax
collected herein shall be retained for the costs of aldmiiiistration, The
amount deducted for costs of administration shall be used only for those
costs which are sole and directiv attributable to auditing. asses a and
enforcing payment of delinquent taxes authorized by this ordinance. The
remainder of the tax collected shall be remitted to Monroe County on a
monthly basis
11 The County assumes responsibilifv for auditing the records
and accounts of dealers gnd assessing collecting and enforcing payment
Qf delinaue•++ tourist impact taxes, The r unty adopts any and I powers
and authority granted to the State of Florida in §125 0104(101 FS and
chanter 212, FS 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. FS
Section 2. If any section, subsection, sentence, clause or provision of this
ordinance is held invalid, the remainder of this ordinance shall not be affected by such
invalidity.
Section 3. All ordinances or parts of ordinances in conflict with this ordinance
are hereby repealed to the extent of said conflict.
Section 4. 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 5. This ordinance shall take effect immediately upon receipt of official
notice from the Office of the Secretary of State of the State of Florida that this ordinance
has been filed with said Office.
PASSED AND ADOPTED by the Board of County Commissioners of Monroe County,
Florida, at a regular meeting of said Board held on the 18thday of October 1995.
Mayor Freeman
Yes
Mayor Pro Tem London
70—
Commissioner Harvey
Vwent
Commissioner Reich
yes
Commissioner Douglass
yes
(SEAL) BOARD OF COUNTY COMMISSIONERS
Attest: DANNY L.KOLHAGE, Clerk OF ROE C LINTY, RIDA
Deputy Clerk May Chairman
EFFECTIVE DATE
ordtif