Ordinance 026-1990
/'
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Monroe County Commission
FILED FOR RECORD
'90 SEP 19 Pl'1 1 S9RDINANCE NO. 026 -1990
DANt'Y~K~A.NCE AMENDING ORDINANCE NO. 15-1988,
'4 I!:D, PROVIDING FOR LOCAL ADMINISTRA-
CLKT tiN D COLLECTION OF THE TOURIST DEVELOPMENT
MONROE'IJ).aijNT!lII5AIDING FOR AUDITING, RECORD KEEPING
AND COST OF ADMINISTRATION; 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:
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 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
subj ect to the provisions of this article; 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 s. 775.082, s. 775.083, or s. 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 s. 775.082, s. 775.083, or s. 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, 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
4
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."
Section 2.
T .
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 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
day of '7:NJ.~lIl:' 1990.
Yes
regular meeting held on the //~h
Mayor John Stormont
Mayor Pro Tem Wilhelmina Harvey
Commissioner Doug Jones
Commissioner Gene Lytton
Commissioner Mike Puto
Yes
Yes
Yes
Yes
(SEAL)
Attest: DANNY L. KOLHAGE, CLERK
BOARD OF COUNTY COMMISSIONERS
::~~A
Mayor/Chairman
By
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1Dannp 1L. 1Kolbage
BRANCH OFFICE
3117 OVERSEAS HIGHWAY
MARATHON. FLORIDA 33050
TEL. (305) 743.9036
CLERK OF THE CIRCUIT COURT
MONROE COUNTY
500 WHITEHEAD STREET
KEY WEST. FLORIDA 33040
TEL. (305) 294.4641
September 20, 1990
BRANCH OFFICE
P.O. BOX 379
PLANTATION KEY, FLORIDA 33070
TEL. (305) 852-9253
CERTIFIED MAIL
RETURN RECEIPT REQUESTED
Mrs. Liz Cloud, Chief
Bureau of Administrative
Department of State
The Capitol
Tallahassee, Florida 32301
;2!f1Jh ' t?L\;1 - 7~ ~
Code and LawS
Dear Mrs. Cloud:
.
Encl~sed please find a certified copy of Ordinance
No. 026-1990 amending Monroe County Ordinance No. 015-1988;
as amended, providing for local administration and collec-
tion of the Tourist Development Tax, providing for auditing,
record keeping and cost of administration; etc.
.
,
\
This Ordinance was adopted by the Monroe County
Board of County Commissioners at a Regular Meeting in formal
session on September 11, 1990. Please file for record.
Very truly yours,
Court
cc:
Muniqipal Code-~o~pora.tion
Mayor John Stormont
Mayor Pro Tern Wilhelmina Harvey
Commissioner Douglas Jones
Commissioner Eugene Lytton
Commissioner Michael Puto
Tax Collector Harry Knight
County Attorney Randy Ludacer
County Administrator Tom Brown
Finance Director Taryn Medina
TDC Administrator Sandra Higgs
File
P~fo-O()~ -7~1
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FLORIDA DEPARTMENT OF STATE
Jim Smith
Secretary of State
DIVISION OF ELECTIONS
Room 1802, The Capitol
Tallahassee, Florida 32399-0250
(904) 488-8427
September 24, 1990
Honorable Danny L. Kolhage
Clerk of Circuit Court
Monroe County Courthouse
500 Whitehead Street
Key West, Florida 33040
Attention: Rosalie L. Connolly, Deputy Clerk
Dear Mr. Kolhage:
Pursuant to the provisions of Section 125.66, Florida Statutes,
this will acknowledge your letter of September 20, 1990 and
certified copies of Monroe County Ordinance No's. 90-26 and
90-27, which were filed in this office on September 24, 1990.
Since:elY, ~
L~' Chief
Bureau of Administrative Code
LC/mb
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