§ 71.241. Local administration of tax.

71.241.A.

[Collection and administration of tax.] The County intends to be exempted from those requirements of F.S. § 125.0104(3)(g), that the tax collected be remitted to the Department of Revenue before being returned to the County. The County intends to provide for the collection and administration of the tax on a local basis in accordance with F.S. § 125.0104(1).

71.241.B.

Costs of administration. A portion of the tax collected may be retained by the County for the costs of administration, but such portion shall not exceed two percent of collections. The percentage of tax revenues retained by the County for the costs of administration will be accounted for by the County in the same manner in which other fees and commissions paid to the County are accounted. Any fees paid to the County for County expenditures would be subject to approval by the council. Any County payment would be based on a cost reimbursement basis and paid upon the submittal of an acceptable statement of expenditures.

71.241.C.

Cost of collection. The Martin County Tax Collector shall be responsible for the collection of the tax. The dealer for any rental or lease within the scope of F.S. § 125.0104(3)(a), shall receive, account for, and remit the tax to the Tax Collector. The Tax Collector shall keep records showing the amount of taxes collected as well as appropriate books and accounts associated therewith.

71.241.D.

[Collections received by Tax Collector.] Collections received by the Tax Collector, less costs of collection not to exceed three percent of collections or alternatively stipulated in F.S. §§ 125.0104 and 212.03, shall be paid and returned on a monthly basis to the County for use by the County in accordance with the provisions of this article and shall be placed in the County Tourist Development Trust Fund in accordance with the tourist development plan contained in section 71.242 herein.

71.241.E.

[Records to be available for inspection.] The Tax Collector's books and records relating to collections under this section shall be available for inspection by the County and the County's auditors at reasonable times.

(Ord. No. 611, § 10, 4-23-2002)