§ 11.6-33. Collection.

(a)

The Department of Revenue shall administer, collect, and enforce the tax authorized herein pursuant to the same procedures used in the administration, collection, and enforcement of the general state sales tax imposed under the provisions of Chapter 212, Florida Statutes.

(b)

The person receiving the consideration for such sale, use or transaction shall receive, account for, and remit the tax to the Florida Department of Revenue at the time and in the manner provided for persons who collect and remit taxes pursuant to Chapter 212, Florida Statutes. The same duties and privileges imposed by Chapter 212, Florida Statutes, upon dealers in tangible property, respecting the remission of returns, the keeping of books, records and accounts and compliance with the rules of the Florida Department of Revenue in the administration of Chapter 212, Florida Statutes, shall apply to and be binding upon all persons who are subject to the provisions of this Ordinance; provided, however, the Florida Department of Revenue may authorize a quarterly return and payment.

(c)

In the case of written contracts signed prior to January 1, 2004, for the construction of improvements to real property or for remodeling of existing structures, the contractor responsible for the performance of the contract shall pay any additional tax levied herein. However, the contractor may apply for one refund of any such additional tax paid on materials necessary for the completion of such contract. Any application for refund shall be made in accordance with section 11.6-32(a)(3), above, and in the manner set out in Section 212.054(2)(b)3, Florida Statutes, and approved by the Florida Department of Revenue.

(Ord. No. 03-89, § 3, 12-3-03)