§ 11.6-16.1. Local administration tax.

(a)

Notwithstanding any provisions herein to the contrary, the county intends to be exempted from those requirements of Section 125.0104 (3)(g), Florida Statutes, that the tax collected be remitted to the Department of Revenue before being returned to the county. The county intends to provide for the collection and administration of the tax on a local basis in accordance with Section 125.0104(10), Florida Statutes.

(b)

Initial collection of the tax shall be made in the same manner as the tax imposed under Part I of Chapter 212, Florida Statutes.

(c)

The Polk County Tax Collector, hereafter call "tax collector," shall be responsible for the collection and administration of the tax. The person receiving the consideration for any rental or lease within the scope of Section 125.0104(3)(a), Florida Statutes, shall receive, account for, and remit the tax to the tax collector. The tax collector shall keep records showing the amount of taxes collected as well as appropriate books and accounts associated therewith. The same duties and privileges imposed by Chapter 212, Florida Statutes, upon dealers in tangible property, respecting the collection and remission of tax, the making of returns, the keeping of books, records and accounts and the payment of a dealer's credit in compliance with the rules of the tax collector in the administration of Chapter 212 shall apply to and be binding upon all persons who are subject to the provisions of this article; provided, however, the tax collector may authorize a quarterly return of payment when the tax remitted for the preceding quarter by the person receiving the consideration for such rental or lease did not exceed thirty dollars ($30.00).

(d)

The tax collector shall perform the enforcement and audit functions associated with the collection and remission of this tax, remitted to the tax collector. In addition to the statutory criminal sanctions, the tax collector is empowered, and is obligated, 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, directed to all and singular the sheriffs of the state, and shall record the warrant in the public records of the county, and thereupon the amount of the warrant shall become a lien of any real or personal property of the taxpayer in the same manner as a recorded judgment. The tax collector may obtain 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 obtain 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 department shall satisfy the lien of record within thirty (30) days.

(1)

Tax revenues may be used only in accordance with the provision of Section 125.0104, Florida Statutes.

(2)

Three (3) per cent of the tax collected herein shall be retained by the tax collector for costs of administration. The remainder shall be submitted to the county at least twice a month, but may be remitted more often at the discretion of the tax collector.

(3)

The tax collector's books and records relating to collections under this article shall be available for inspection by the county and the clerk to the board of county commissioners at reasonable times.

(Ord. No. 93-44, § 1, 10-12-93)

Editor's note

Ord. No. 93-44, § 1, adopted Oct. 12, 1993, added § 8 to Ord. No. 86-27, but did not specify manner of codification; hence, designation as § 11.6-16.1 was at the discretion of the editor.