§ 20-71. Tax levied; collection; remittance.

(a)

There is hereby levied and imposed a tourist development tax in the hereinafter described sub-district of Okaloosa County, Florida, at the rate of five percent of each whole and major fraction of each dollar of the total rental charged every person who rents, leases or lets for consideration any living quarters or accommodations in any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, rooming house, mobile home park, recreational vehicle park, condominium, condominium hotel or campground for a term of six months or less (the "dealer"). When receipt of consideration is by way of property other than money, the tax shall be levied and imposed on the fair market value of the non-monetary consideration.

(b)

The tourist development tax shall be in addition to any other tax imposed pursuant to Chapter 212, Florida Statutes, and in addition to all other taxes, fees, and the considerations for the rental or lease.

(c)

The tourist development tax shall be charged by the person receiving the consideration for the lease or rental, and it shall be collected from the lessee, tenant or customer at the time of payment of the consideration for such lease or rental.

(d)

The person receiving the consideration for such rental or lease shall receive, account for, and remit the tax to the board of county commissioners (the "board") at the same 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 collection and remission of tax, the making of returns, the keeping of books, records and accounts, the payment of a dealer's credit, and compliance with the rules of the Florida Department of Revenue in the administration of said chapter shall apply to and be binding on all persons who are subject to the provisions of this article; provided, however, the Florida Department of Revenue may authorize a quarterly payment when the tax remitted by the dealer for the preceding quarter did not exceed $25.00.

(e)

The Florida Department of Revenue shall keep records showing the amount of taxes collected, which records shall be open to the public during the regular office hours of the Florida Department of Revenue, subject to the provisions of Section 213.053, Florida Statutes.

(f)

Collections received by the Florida Department of Revenue, less costs of administration of this article, shall be paid on a monthly basis, to the board for use by the county in accordance with the provisions of this article and shall be placed in the county tourist development trust fund.

(g)

The Florida Department of Revenue shall perform the enforcement and audit functions associated with the collection and remission of this tax, in accordance with the Laws of the State of Florida. The Florida Department of Revenue shall have such powers and authority, including enforcement authority, as provided by Florida Law.

(1)

a.

For the purpose of enforcing the collection of the tax levied by this article, the Florida Department of Revenue 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.

b.

In the event such dealer refuses to permit such examination of its books, records, or other documents by the Florida Department of Revenue as aforesaid, such dealer is guilty of a misdemeanor of the first degree, punishable as provided in Section 775.082, 775.083, or 775.084, Florida Statutes. The Florida Department of Revenue shall have all rights and authority to enforce its responsibilities under Florida Law and to seek such appropriate remedies or relief against the offender, as granted by Florida Law, to require an examination of the books and records of such dealer.

(2)

a.

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 the dealer, together with gross receipts from such sales, and other pertinent records and papers as may be required by the Florida Department of Revenue for the reasonable administration of this article; and all such records which are maintained in this state shall be open for inspection by the Florida Department of Revenue at all reasonable hours at such dealer's place of business located in the county.

b.

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 Florida Department of Revenue. Any dealer subject to the provisions of this article who violates these provisions is guilty of a misdemeanor of the first degree, punishable as provided in Section 775.082, 775.083, or 775.084, Florida Statutes.

(3)

The Florida Department of Revenue shall be authorized to perform audits in accordance with the requirements and procedures as set forth in Florida Law.

(4)

All taxes collected under this article shall be remitted to the board of county commissioners, attention: Finance officer.

(5)

The Florida Department of Revenue shall have all enforcement authority as provided for by Florida Law.

(h)

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

(i)

The Florida Department of Revenue is authorized to retain the costs of administration from the proceeds collected. However, as of the effective date of this amendment, the department does not charge for cost of administration. In the event the department implements a charge, they shall withhold the cost of administration from the amount collected and the remainder of the tax shall be deposited in the county tourist development trust fund on a monthly basis. The cost of administration shall be determined as set forth in Section 125.0104(10)(c), Florida Statutes.

(Ord. No. 86-06, § 1, 3-4-86; Ord. No. 92-08, §§ I, II, 4-28-92; Ord. No. 99-08, § 1, 5-11-99; Ord. No. 07-58, § 1, 11-13-07; Ord. No. 12-21, § 1, 9-18-12; Ord. No. 13-19, § 1, 4-16-13; Ord. No. 14-08, § 1, 7-15-14; Ord. No. 16-13 , § 1, 8-2-16; Ord. No. 16-20 , § 1, 11-1-16; Ord. No. 18-18 , § 1, 7-17-18)