§ 71.240. Enforcement and audit functions.

The Tax Collector shall perform the enforcement and audit functions associated with the collection and remission of the tax, including, without limitation, the following:

71.240.A.

Examination of books and records. For the purpose of enforcing the collection of the tax levied by this section, the Tax Collector 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 section, in order to determine whether they are collecting the tax or otherwise complying with this section. In the event said dealer or person refuses to permit such examination of its books, records, or other documents by the Tax Collector as aforesaid, such dealer or person is guilty of a violation of this section and shall be subject to the penalties provided for in F.S. § 125.69. The Tax Collector shall have the right to proceed in Circuit Court to seek a mandatory injunction or other appropriate remedy to enforce its rights against the offender, as granted by this section, to require an examination of the books and records of such dealer.

71.240.B.

Dealer to maintain books and records. Each dealer shall secure, maintain, and keep for a period of three years a complete record of rooms or other lodging, leased or rented by said dealer, together with gross receipts from such sales, and other pertinent records and papers as may be required by the Tax Collector for the reasonable administration of this section; and all such records which are located or maintained in the county shall be open for inspection by the Tax Collector at all reasonable hours at such dealer's place of business located in the County. 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 Tax Collector in the County. Any dealer subject to the provisions of this section who violates these provisions is guilty of a violation of this section, punishable as provided in F.S. § 125.69.

71.240.C.

Notification of audit. The Tax Collector shall send written notification, at least 60 days prior to the date an auditor is scheduled to begin an audit, informing the taxpayer of the audit. The Tax Collector is not required to give 60 days prior notification of a forthcoming audit in any instance in which the taxpayer requests an emergency audit.

71.240.D.

[Contents of written notification.] Such written notification shall contain:

1.

The approximate date on which the auditor is scheduled to begin the audit.

2.

A reminder that all of the records, receipts, invoices, exemption certificates, and related documentation of the taxpayer must be made available to the auditor.

3.

Any other request or suggestions the Tax Collector may deem necessary.

71.240.E.

[Acceptable documentation.] Only records, receipts, invoices, exemption certificates, and related documentation which are available to the auditor when such audit begins shall be deemed acceptable for the purposes of conducting such audit.

71.240.F.

Responsibility for auditing, assessing, collecting, and enforcing payment. The County, through the Tax Collector, assumes all responsibility for auditing the records and accounts of dealers and assessing, collecting, and enforcing payment of delinquent taxes. The County adopts and delegates to the Tax Collector any and all powers and authority granted to the State of Florida Department of Revenue in F.S. § 125.0104 and ch. 212, Part I, and as further incorporated therein, to determine the amount of the tax, penalties, and interest to be paid by each dealer and to enforce payment of such tax, penalties, and interest.

71.240.G.

Failure to charge and collect tax. Any dealer, either by himself or through his or her agents or employees, who fails or refuses to charge and collect the taxes herein provided is personally liable for the payment of the tax and is punishable as provided by law.

71.240.H.

Absorption and relief of tax prohibited. No person shall advertise or hold out to the public in any manner, directly or indirectly, that he or she will absorb all or any part of the tax; that he or she will relieve the person paying the rental of the payment of all or any part of the tax; or that the tax will not be added to the rental or lease consideration or, when added, that it or any part thereof will be refunded or refused, either directly or indirectly, by any method whatsoever. Any person who willfully violates this provision is punishable as provided by law.

71.240.I.

Tax constitutes lien on property. The tax levied pursuant to this article shall constitute a lien on the property of the dealer in the same manner as, and shall be collectible as, liens authorized and imposed in F.S. §§ 713.67, 713.68, and 713.69.

71.240.J.

Use of tax revenues. Tax revenues collected hereunder may be used only in accordance with the provisions of F.S. § 125.0104.

71.240.K.

Taxes are County funds. All taxes imposed by this section shall become County funds at the moment of collection and shall for each month be due to the Tax Collector on the first day of the succeeding month and be delinquent on the twenty-first day of such month. All returns postmarked after the twentieth day of such month are delinquent.

71.240.L.

Remittance of taxes collected and interest thereon to clerk. All taxes collected hereunder, less the costs of administration on the collections received, shall be remitted monthly to the clerk of the Board [of County Commissioners] and placed in the Martin County Tourist Development Trust Fund. Interest on the collections received by the Tax Collector shall be remitted to the Clerk of the Board quarterly and placed in the Martin County Tourist Development Trust Fund.

(Ord. No. 611, § 9, 4-23-2002)