§ 11.6-32. Levy and imposition of voter-approved indigent care surtax on sales, uses, and other transactions.

(a)

Levy. There shall be levied and imposed throughout the incorporated and unincorporated areas of Polk County, Florida, during the period January 1, 2005 through December 31, 2019, or as otherwise authorized by the Polk County board of county commissioners, a discretionary additional tax on all taxable transactions occurring in Polk County, Florida, which are subject to the state tax imposed on transactions by Chapter 212, Florida Statutes. This tax shall be at the rate of ½ cent for each one dollar ($1.00) of the sales price or actual value received and for each fractional part of one dollar ($1.00) of the sales price or actual value received. This tax shall be levied and imposed in accordance with Section 212.054, Florida Statutes, and the rules promulgated by the Department of Revenue. However:

(1)

The sales amount above five thousand dollars ($5,000.00) on any item of tangible personal property shall not be subject to the surtax. However, charges for prepaid calling arrangements, as defined in Section 212.05(1)(e)1.a., [Florida Statutes,] shall be subject to the surtax. For purposes of administering the five thousand dollar ($5,000.00) limitation on an item of tangible personal property, if two (2) or more taxable items of tangible personal property are sold to the same purchaser at the same time and, under generally accepted business practice or industry standards or usage, are normally sold in bulk or are items that, when assembled, comprise a working unit or part of a working unit, such items must be considered a single item for purposes of the five thousand dollar ($5,000.00) limitation when supported by a charge ticket, sales slip, invoice, or other tangible evidence of a single sale or rental.

(2)

In the case of utility services billed on or after the effective date of any such surtax, the entire amount of the charge for utility services shall be subject to the surtax. In the case of utility services billed after the last day the surtax is in effect, the entire amount of the charge on said items shall not be subject to the surtax. "Utility service", as used in this section, does not include any communications services as defined in Chapter 202[, Florida Statutes].

(3)

In the case of written contracts which are signed prior to the effective date of any such surtax for the construction of improvements to real property or for remodeling of existing structures, the surtax shall be paid by the contractor responsible for the performance of the contract. However, the contractor may apply for one refund of any such surtax paid on materials necessary for the completion of the contract. Any application for refund shall be made no later than fifteen (15) months following initial imposition of the surtax in that county. The application for refund shall be in the manner prescribed by the department by rule. A complete application shall include proof of the written contract and of payment of the surtax. The application shall contain a sworn statement, signed by the applicant or its representative, attesting to the validity of the application. The Florida Department of Revenue shall, within thirty (30) days after approval of a complete application, certify to the county information necessary for issuance of a refund to the applicant. Counties are hereby authorized to issue refunds for this purpose and shall set aside from the proceeds of the surtax a sum sufficient to pay any refund lawfully due. Any person who fraudulently obtains or attempts to obtain a refund pursuant to this subparagraph, in addition to being liable for repayment of any refund fraudulently obtained plus a mandatory penalty of one hundred (100) per cent of the refund, is guilty of a felony of the third degree, punishable as provided in Section 775.082, 775.083, or 775.084[, Florida Statutes].

(4)

In the case of any vessel, railroad, or motor vehicle common carrier entitled to partial exemption from tax imposed under this chapter pursuant to Section 212.08(4), (8), or (9), [Florida Statutes,] the basis for imposition of surtax shall be the same as provided in Section 212.08[, Florida Statutes,] and the ratio shall be applied each month to total purchases in this state of property qualified for proration which is delivered or sold in the taxing county to establish the portion used and consumed in intracounty movement and subject to surtax.

(b)

Tax additional. The sales, use and transaction tax imposed herein shall be in addition to any other tax imposed pursuant to Chapter 212, Florida Statutes, and in addition to all other taxes, fees and considerations for sales, uses or transactions.

(c)

Place of sale, use or transaction. A sale, use or transaction subject to the tax imposed herein shall be deemed to have occurred in Polk County, Florida, when, as set out in Section 212.054(3), Florida Statutes, the following occur:

(1)

The sale includes an item of tangible personal property, a service, or tangible personal property representing a service, and the item of tangible personal property, the service or the tangible personal property representing a service is delivered within the county. If there is no reasonable evidence of delivery of a service, the sale of a service is deemed to occur in the county in which the purchaser accepts the bill of sale. The sale of any motor vehicle or mobile home of a class or type which is required to be registered in this state or in any other state shall be deemed to have occurred only in the county identified as the residence address of the purchaser on the registration or title document for such property.

(2)

The event for which an admission is charged is located in the county.

(3)

The consumer of utility services is located in the county.

(4)

The user of any aircraft or boat of a class or type which is required to be registered, licensed, titled, or documented in this state or by the United States Government imported into the country for use, consumption, distribution, or storage to be used or consumed in the county is located in the county. However, it shall be presumed that such items used outside the county for six (6) months or longer before being imported into the county were not purchased for use in the county, except as provided in Section 212.06(8)(b)[, Florida Statutes]. This paragraph does not apply to the use or consumption of items upon which a like tax of equal or greater amount has been lawfully imposed and paid outside the county.

(5)

The purchaser of any motor vehicle or mobile home of a class or type which is required to be registered in this state is a resident of the taxing county as determined by the address appearing on or to be reflected on the registration document for such property.

(6)

Any motor vehicle or mobile home of a class or type which is required to be registered in this state is imported from another state into the taxing county by a user residing therein for the purpose of use, consumption, distribution, or storage in the taxing county. However, it shall be presumed that such items used outside the taxing county for six (6) months or longer before being imported into the county were not purchased in the county.

(7)

The real property which is leased or rented is located in the county.

(8)

The transient rental transaction occurs in the county.

(9)

The delivery of any aircraft or boat of a class or type which is required to be registered, licensed, titled or documented in this state or by the United States Government is to a location in the county. However, this paragraph does not apply to the use or consumption of items upon which a like tax of equal or greater amount has been lawfully imposed and paid outside the county.

(10)

The dealer owing a use tax on purchases or leases is located in the county.

(11)

The delivery of tangible personal property other than that described in paragraph (4), (5) or (6) is made to a location outside the county, but the property is brought into the county within six (6) months after deliver, in which event, the owner must pay the surtax as a use tax.

(12)

The coin-operated amusement or vending machine is located in the county.

(13)

The florist taking the original order to sell tangible personal property is located in the county, notwithstanding any other provision of this section.

(Ord. No. 03-89, § 2, 12-3-03)