Senate Bill 1078

CODING: Words stricken are deletions; words underlined are additions.



    Florida Senate - 2000                                  SB 1078

    By Senator Carlton





    24-388A-00                                          See HB 509

  1                      A bill to be entitled

  2         An act relating to local option tourist taxes;

  3         amending ss. 125.0104, 212.0305, F.S.;

  4         providing that a county that elects to assume

  5         responsibility for audit and enforcement with

  6         respect to the local option tourist development

  7         tax, area of critical state concern tourist

  8         impact tax, or convention development taxes may

  9         use independent contract agents in

10         administering its duties; providing for

11         application of confidentiality and penalty

12         provisions to such agents; providing an

13         effective date.

14

15  Be It Enacted by the Legislature of the State of Florida:

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17         Section 1.  Subsection (10) of section 125.0104,

18  Florida Statutes, is amended to read:

19         125.0104  Tourist development tax; procedure for

20  levying; authorized uses; referendum; enforcement.--

21         (10)  LOCAL ADMINISTRATION OF TAX.--

22         (a)  A county levying a tax under this section or s.

23  125.0108 may be exempted from the requirements of the

24  respective section that:

25         1.  The tax collected be remitted to the Department of

26  Revenue before being returned to the county; and

27         2.  The tax be administered according to chapter 212,

28

29  if the county adopts an ordinance providing for the local

30  collection and administration of the tax.

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CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2000                                  SB 1078
    24-388A-00                                          See HB 509




  1         (b)  The ordinance shall include provision for, but

  2  need not be limited to:

  3         1.  Initial collection of the tax to be made in the

  4  same manner as the tax imposed under chapter 212.

  5         2.  Designation of the local official to whom the tax

  6  shall be remitted, and that official's powers and duties with

  7  respect thereto.  Tax revenues may be used only in accordance

  8  with the provisions of this section.

  9         3.  Requirements respecting the keeping of appropriate

10  books, records, and accounts by those responsible for

11  collecting and administering the tax.

12         4.  Provision for payment of a dealer's credit as

13  required under chapter 212.

14         5.  A portion of the tax collected may be retained by

15  the county for costs of administration, but such portion shall

16  not exceed 3 percent of collections.

17         (c)  A county adopting an ordinance providing for the

18  collection and administration of the tax on a local basis

19  shall also adopt an ordinance electing either to assume all

20  responsibility for auditing the records and accounts of

21  dealers, and assessing, collecting, and enforcing payments of

22  delinquent taxes, or to delegate such authority to the

23  Department of Revenue. If the county elects to assume such

24  responsibility, it shall be bound by all rules promulgated by

25  the Department of Revenue pursuant to paragraph (3)(k), as

26  well as those rules pertaining to the sales and use tax on

27  transient rentals imposed by s. 212.03.  The county may use

28  any power granted in this section to the department to

29  determine the amount of tax, penalties, and interest to be

30  paid by each dealer and to enforce payment of such tax,

31  penalties, and interest. The county may use independent

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CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2000                                  SB 1078
    24-388A-00                                          See HB 509




  1  contract agents in the administration of its statutory duties

  2  and responsibilities. Such independent contract agents are

  3  bound by the same confidentiality requirements and subject to

  4  the same penalties as the county under s. 213.053.  If the

  5  county delegates such authority to the department, the

  6  department shall distribute any collections so received, less

  7  costs of administration, to the county.  The amount deducted

  8  for costs of administration by the department shall be used

  9  only for those costs which are solely and directly

10  attributable to auditing, assessing, collecting, processing,

11  and enforcing payments of delinquent taxes authorized in this

12  section.  If a county elects to delegate such authority to the

13  department, the department shall audit only those businesses

14  in the county that it audits pursuant to chapter 212.

15         Section 2.  Paragraph (c) of subsection (5) of section

16  212.0305, Florida Statutes, is amended to read:

17         212.0305  Convention development taxes; intent;

18  administration; authorization; use of proceeds.--

19         (5)  LOCAL ADMINISTRATION OF TAX.--

20         (c)  A county adopting an ordinance providing for the

21  collection and administration of the tax on a local basis

22  shall also adopt an ordinance electing either to assume all

23  responsibility for auditing the records and accounts of

24  dealers, and assessing, collecting, and enforcing payments of

25  delinquent taxes, or to delegate such authority to the

26  Department of Revenue. If the county elects to assume such

27  responsibility, it shall be bound by the rules promulgated by

28  the Department of Revenue pursuant to paragraph (3)(f), as

29  well as those rules pertaining to the sales and use tax on

30  transient rentals imposed by s. 212.03.  The county may use

31  any power granted in this chapter to the department to

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CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2000                                  SB 1078
    24-388A-00                                          See HB 509




  1  determine the amount of tax, penalties, and interest to be

  2  paid by each dealer and to enforce payment of such tax,

  3  penalties, and interest. The county may use independent

  4  contract agents in the administration of its statutory duties

  5  and responsibilities. Such independent contract agents are

  6  bound by the same confidentiality requirements and subject to

  7  the same penalties as the county under s. 213.053.  If the

  8  county delegates such authority to the department, the

  9  department shall distribute any collections so received, less

10  costs of administration, to the county.  The amount deducted

11  for costs of administration by the department shall be used

12  only for those costs which are solely and directly

13  attributable to auditing, assessing, collecting, processing,

14  and enforcing payments of delinquent taxes authorized in this

15  section.  If a county elects to delegate such authority to the

16  department, the department shall audit only those businesses

17  in the county that it audits pursuant to this chapter.

18         Section 3.  This act shall take effect upon becoming a

19  law.

20

21            *****************************************

22                       LEGISLATIVE SUMMARY

23
      Provides that a county that elects to assume
24    responsibility for audit and enforcement with respect to
      the local option tourist development tax, area of
25    critical state concern tourist impact tax, or convention
      development taxes may use independent contract agents in
26    administering its duties. Provides for application of
      confidentiality and penalty provisions to such agents.
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