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Item Q4 BOARD OF COUNTY COMMISSIONERS AGENDA ITEM SUMMARY Meeting Date: October 17, 20�14 Division: County Attorney Bulk Item: Yes X No Staff Contact Person/Phone#: Christine Limbert-B arrows 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 A41— OMB/Purchasing Risk Management DOCUMENTATION: Included X Not Required_ DISPOSITION: AGENDA ITEM# Revised 7/09 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 COMNIISSIONERS OF MONROE COUNTY,FLORIDA.: SECTION 1: Section 23-178(f)(6) shall be amended to read as follows: (6) The county eler-k of 4he ee A 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 elm 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 eleFk tax collector as aforesaid, it is guilty of an offense. The eleFk 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: 1. The eleFk tax collector shall send written notification, at least 60 days prior to the date an auditor is scheduled to begin an audit. The ele&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 elerk tax collector may deem necessary. I 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-elefk 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 elerk 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 eler-k 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 elefk 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 of the-eetu4 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 elegy 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 eleEk tax collector as aforesaid, it is guilty of an offense. The eler-k 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 We&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 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 elerle tax collector shall send written notification, at least 60 days prior to the date an auditor is scheduled to begin an audit.The eleA 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 an 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 elerik 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,theme 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-k 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 e-ler-k 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 e-ler-k of-the-eeaA 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 e1erk 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-1-A tax collector as aforesaid,he is guilty of an offense. The elepk 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 eler-k 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 eLlerk 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 clerk 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 e4er-k 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 e1wk 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 elm 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 eler#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) BOARD OF COUNTY COMMISSIONERS " Attest: AMY HEAVILIN, Clerk OF MONROE COUNTY, FLORIDA By By Deputy Clerk Mayor/Chairperson Mate 0 Page 7 of 7 ADDITIONAL BACK- UP • Ordinance No. 026-1990 • Ordinance No. 047-1995 • Ordinance No. 048-1995 Monroe County Commission FILED FOR RECORD '90 SEP 19 Ply 1 S_Q� No. 026 -1990 DANNY K NICE AMENDING ORDINANCE NO. 15-1988, PROVIDING FOR LOCAL ADMINISTRA- CLKT b COLLECTION OF THE TOURIST DEVELOPMENT MONROEMOUNTXMDING FOR AUDITING, RECORD KEEPING AND COST OF ADMINISTRATIONI PROVIDING FOR SEVERABILITYg 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: Section 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 tau 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 coats 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 a. 775.082, 8. 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 z 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 ordinances 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 availab le 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 s. 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. (iii) 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 interest . with the ' 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 4 J f 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. (I) 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.a 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 L 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 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 Yee Commissioner Gene Lytton Yes Commissioner Mike Puto Yes BOARD OF COUNTY COMMISSIONERS OF MONRQE COUNTY, FLORIDA By (SEAL) yor a rman Attests DANNY L. ROLHAGE, CLERK By , epu er APAI MAN 10 FONV AND LEOAL SWVNVNcY. BY WMG Att 6 Board of County qpmmissiongrs -,i ORDI 4ANCE NO 047 -1995 m o AN ORDINANCE AMENDING SECTION 6 OF ORDINANCE NO. 01146' IN r� ORDER TO PROVIDE THAT THE COLLECTION RESPONSIBILITIES F iJ -THE a TOURIST IMPACT TAX IMPOSED IN THE FLORIDA KEYS AREA OF (JRTICAL -o STATE CONCERN AND BIG CYPRESS AREA OF CRITICAL STATE CONCERN w r ARE TRANSFERRED TO THE MONROE COUNTY TAX COLLECTOR FRG-M THE � FLORIDA DEPARTMENT OF REVENUE AND AUDIT RESPONSIBILITIES co J TRANSFERRED FROM THAT DEPARTMENT TO THE MONROE 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: ec 'o Section 6 of Ordinance No.011-1988 is hereby amended to read as follows: Who UFO Wl'-1- Sec io . A) Pursuant to the arovisions of &1 5 nrn�� Fla da Statutes Monroe Courshall call and administer the tounst impact tax locally, Ini a co c i the t i e o be en the same manner as the t x impos un of ch ter 211 F . R12-M—arjroe County ax Callec ar s be e o s" e o o f a adminisfration of the tax A erson receiving the consideration for ental or lease grwymmm.shalt recei a accou t f d211111, 11i the to the n to t e o e pun Tax (lector at the time and in the m er o...4 o arson w © collect and remit axes under 21 -I F, . The Same utie and v le es im osed bw chapter 217 F n dealeLs in t_angig pro©edY res ectina the remission and collection of tc�x• _mcskina of returns the kee in of bo e r s c unts. an d e t of a dealer's c edi# a d corn lie ce w1h the rules of f e Monroe oun Ta Collec a administration of c�t� chaeter shall aomty to bind' a eon all persons who are sublect to the sions of this article rovided haw v t e Monroe un Tax autho' e uarferl return and m t whe the emitted b the ngnDn receivi e c nsidera for sucb rental r le a far the recedin -qua er did not exceed � Pursuant to &125©1t)d FC the Mnnnn COUnty Tax Collector shall kee r s ow'n2-cloLownt-oLf , vi, gjIlll These records shall o en tote public re ul r o e ours of e ��,x Collector subie +fa the ployisione of fi�r3 053 FS Cl olle tians received by the f�"onrQe County Tax ����ctor from he tax less cos o a i i at o f this a Isle she e a d returned o a t basis to he un le t e eve board and of Monroe -'ounty, Florida for ice by the Coun i ac c r vision of this ordinance. with t ... Monroe IN Tax �'ollector is a +hnri„adto emnlov persons and incur other exnencec administer this ordinance. El The Monroe County Tax ollector m Promulaate such rules and m c 'be and ub's uc fo s as effectuate t o U os of t i Or 'Hance. Monr u e o e o enforcemen c `ons 31 s9clated `� a II remission of this tax.including withouand t limitation the followina For the u ose o a f i file collection of the tax levied b this o d c i e b sec' aid empowered to examine a�all reasonable hours the boo-k s re d o h ,grd e de o o er e c with dutyto re ort ar a t xider this ordi anc in ord to to ne whether the� a1e co;;ecfing t he t or othPrwice comolvinn with this o dma ce. In t o ve u h dealer refuses a Its books reco ds or other do u e t suc (am atio 0 b the lark as a f ores Id t u � o a 'sd o t e f a ee u i 2 §775.083 or &775.0835. FS- The Clerk shall have the right to proceed in Circuit Court to seek a mandatory iniunction or other appropriate remedv to enforce Its right against the offender as granted 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 keen for a period of three years a complete record of rooms or other lodaina_ leased or rented by said dealer, together with -gross receipts from such sales and other pertinent records and apers as may be re u're b e nroe Cgun y Tax Collector for I reaso b e administration of this ordinanc 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 records available for inspection by the Cleric in Monroe County,_Florida Any dealer subiect to the provision of this ordinance who violates these provisions is aui of a misdemeano a first de ee, Punishable as provided2 §775.083 or 6775Q625 FS 31ol The Clerk shall send written notification at least sixty days prior to the dote an a�rli+a. The Clerk is not required to give sbdv days prior notiflic Man of forthcoming- audit in any instance in which the taxpayer requests an emergency audit bl Such written n2ifilcation shall contain The appro i the auditor is scheduled to begin the audit I� 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 s the Clerk may deem necessary c Only records receipts invoices an Le" ate ion which are available ;o the auditor when such audit begins shall be deemed acceptable for the purposes of condvgfngjUcjjCLdi. 0 3 41 All fmvme collected un r this o finance shall be remitted to the Monroe bou i.+ dditian to crimi al sanctia i e w e an it II b sh e € u When MY ftaxdelinglueni cr is othe 1'se i 'eo ar civ under E ardin nce o ue a w ant f r a full ajy riount of t o to ue ore b wi € tere genOlfies an cost of ollectian 'rested t W' ul r sh ffs of the fiats s II r cord the wa ant in the lice of theCounty; a thereu o tea u othen s e a €en o any real nmpmr4i,a ersa al o e of the t er in th .same manner c3s a recgrded'i 'dg ent. The or* may Ensue a tax execution to enforce the c a axe i t o €n ce and e five it t the sheriff. The sheriff shall the a on r e d €n the e rn manner as rest bed b law for ex u Eans an A shall be e Ititled fQjbQ same fee for is ervices i e ecu ' e o ted.- The Jerk m also have a o ami hment to suWggL an indebted ens ue to the de in ue f dealer b third my 0 onev, chattels or effects of the delinauet d € e hands Dossessia or sort 1 of th th Er e n provided by law far the i-avment of the tax due Upon payment_ of the execution- ••arrant iudament or Qamishment. the Clerk shall satisfy the liem of rerpm w' hin hE S. ue cco e € e rovisions of§11S ntna FS H Ice re co! e her s a l e retaingH far e c of a i istra Th a o e uct admanistratlon shall r+4 s d onl ' c osts his a sol y for those and direct a 'butable o and tin ass sin an in e sin a I I _t fax authorize t rs r once. Tlha re ain of t c lecte hal be re to M roe C n o month asls au assumes res o i i for audi E he rec rds and ccou is of de Is assess' co lec 'n a d enf r of lin uent tourist* Oct ON The oun ado is and I went 4 an!d authority granted to the State of Florida in §12S 0104(ZI Fc and chapter 212, FS, and as further incom!o t d therein to determine the amount of this tax 122naltles, and int-rest to be l2ald by each ale a to enforce Royment of such to n qnd interest by, but not limited to distress warrants. writ is a is a d cri i ena 'es as orovided in cha©ta[21 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. See 1M 55. 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 ()cfiober__, 1995. Mayor Freeman yes Mayor Pro Tem London Commissioner Harvey absent Commissioner Reich yes Commissioner Douglass ems (SEAL) BOARD OF COUNTY COMMISSIONERS Attest:DANNY L.KOLHAGE,Clerk. OF MO OE COUNTY, RIDA 13 Deputy Clerk May hairman EFFECTIVE DATE ordit APPROVO AS r---• _ -^SANDDea 41- Board of County Commissioners ORDINANCE NQ 048 -1995 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 TRANS[fRRED TO THE MONROE COUNTY TAX COLLECTOR FROM THE FmRIGA v DEPARTMENT OF REVENUE AND AUDIT RESPONSIBILITIES TRAN*RRLD rn , ' FROM THAT DEPARTMENT TO THE MONROE COUNTY CLERK; PRCLVIdir.N.?G C PROCEDURES FOR COLLECTION; PROVIDING FOR LIENS,_-�tMI. ENFORCEMENT, AND CRIMINAL PENALTIES FOR FAILURE TO PAY T -`fAX; p� PROVIDING FOR SEVERABILITY, PROVIDING FOR THE REPEAL i5F- ALL v ORDINANCES INCONSISTENT HEREWITH; PROVIDING FOR INCORPORATION N n INTO THE MONROE COUNTY CODE OF ORDINANCES;AND PROVIDING AN ;�; J EFFECTIVE ATE. VC! u BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA, that; I@-CfLon-L Section 6 of Ordinance No.012-1988 is hereby amended to read as follows: and FeMlt the -14de DepaFtment of Revenue 8Rd WAIN" 4-M the ecfion Pursuant to the g ovisions of U25 0104(110) 0 ' a Statute a I c a ad ni s er t e t u st Im c locally, Initialco I on of the tax shall continue be ad!e tha same manner as the tax imposed under sari I of chapter 212 r1t The MaDroe County Tax Collector shall be responsib e f r the collet 'on an ad iir)istration of the tax. A person receivinn the consideration for rental or lease pavments shall receive account for and remit the tax thereon to the hdonroe ounfv Tax Collector at the time and in the manner provider! fo_ r persons who collect and remit taxes under212 03, FS The same duties and gldvdLqes 'm o ed by Chojp4er 212, FS,.Wpon deaVers in tangible properly respecfina the remission and collection of tax the making of returns,-the keel2in-g.of books, records and accounts and ggyment of a dealer's credit, and comilance with the rules of the Monroe County lax Collector in the administration Al: binding upon 1 all ipersons..who are subject to the provisions of this article: provided. however I a Monroe County Tax Collector may authorize a Quarterly retuM and gayment when the tax erm"ll ted by lbe g2Won receiving the guarter did not exceedA21 B1 Pursuant to 6 12S mnd Ft the Monroe County Tax Collector : �- —��T, L.l S shall keep records shollilli�,!�*���,,�i��;��i �������,101 1:1 2 5 co 'liclip'll'i shall be open to the jj:iili.jibjjc during the ll�llillllc_Ln regular hours of the Monroe County Tax Collectonsu"b al::Jl to the provisions of 4 213,053, FS. cl Collections received by the Monroe County Tax Collecto from the t<;; administration _L article — De paw and- returned, on a monthly basis to the County Clerk of the 41:1iiiiii:ii,iiiiiiii,,amino board of Monroe County Florida, for use by the County In accordance with the provision of this ordingnce.. D) The mg: :]:r!: ::jCounty Ta_ I'L_Collector is authori ed to employ persons and incur other expenses to adminill is ordingrice. _EL The Monroe County Tax Collector may promulgate such rules and mgy prescribe and aublish ����h forms_a�be �ess�a gftgWgfqe the purpose of this ordinance. F) The Monroe ij� I '�',lerk of the Court shall pedo" the enforcement and audit functions associated--wittil the Collection and remission of this I I For the purposes of enforcing the collection of the tax levied by this ordinance, is ?by s )eclficallk_qyiborked and empowered to examine at a I reaSn able :llc : all 'ieglers or other persons charged with the dUtV to rePOrt Or DCV 3 tax under this ordinance, in order to dttgM21M whe ie e aa collecting the #r4v or -4w--v ing ise compivi _With th,is -P ,.?�gmination of its bo:)Ig, records, or other documents by the Clerk as aforesaid, it is Guilty of a misdemeanor ecree punishable as in provided ided 1 _1775,082, 41 All taxes collected under this ordinance shall be remitted to the Monroe Coun fy Tax Collector In addition_to criminal sanctions the Clerk is empowered and it shall be its dui when any tax becomes delinquent ar is otherwlsQ in jeopardx 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 A collection irected to all and singu��h_pri of the states, and shall record the warrant in the public records of the County and thereupon the amount of the warrant shall be o e a en of sarly rea! property or personal props of tBir In the some manner as a recorded judgment The Clerk may iec„e a taX execution to nforcA th collection of toggsa ed b this ardina ce a d derive it to the sheriff. The sheriff shall thereupon proceed in the same manner as prescribed by law for execu+in►+s and shall be entitle o..��m fees for his services in executing the warrant to be collected The Clerk may also have a writ of aamishment to subject any indebtedness due to the delinquen dealer by a third persan in any -goods, monev. chattels or effects of the delinquent dealer in the hands, possession. or control of tho thlr I person in the manner ovi ed by law for the payment of the tax due. Upon payment of the execution warrant iudament or aamishment the Clerk shall satisfy the lien of record within thirty days G1 Tax revenues may be used only in accordance with the provisions of 4 125 0108 FS Hl _ An amount not to exceed three 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 w !ch are solely and directly attributable to auditlna assessing and enfo cing payment of delinquent taxes authorized by this ordinance The remainder of the tax collected shall be remitted to Monro rn,Y,r, on a =nthly basis I1 The County assumes responsibility for auditing the records and accounts of dealers and assessing callerting and enfarcina o ..�.�..� 4f delinaue ct taxes, untdts� e a and I powers B C and authority granted to the State of Florida in 4125 0104001. FS and chapter 212. FS. and as r inco orated therein to determine the amount t es. and Int rest to be l2aid -b_y each and o enforce avment of such penalties, and interest by, bujnnt-ffn2kd to. distress warrants, writ of aamishments and criminal Qeng1ties as 12rovided In chanter SectlonL2,, 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 pets 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,of a regular meeting of said Board held on the 18'thday of October . 1995. Mayor Freeman yes Mayor Pro Tern London yes" Commissioner Harvey E Commissioner Reich yeS Commissioner Douglass (SEAL) BOARD OF COUNTY COMMISSIONERS Attest:DANNY L.KOLHAGE,Clerk OF ROE C UNTY, RIDA pp B 11LG�/ rV Deputy Clerk May Chairman EFFECTIVE DATE ortittr APPROVED u 0L -r,. 6• Q'' • • 7