§ 102-188. Collection.

(a)

Under this article, the person receiving the consideration for such rental or lease shall receive, account for and remit the tax to the state department of revenue at the time and in the manner provided for persons who collect and remit taxes under F.S. § 212.03. The same duties and privileges imposed by F.S. ch. 212 upon dealers in tangible property, respecting the collection and remission of tax, the making of returns, the keeping of books, records and accounts and compliance with the rules of the state department of revenue in the administration of F.S. ch. 212, shall apply to and be binding upon all persons who are subject to this article; provided, however, the department of revenue may authorize a quarterly return and payment when the tax remitted by the person receiving the consideration for such rental or lease for the preceding quarter did not exceed $25.00.

(b)

The department of revenue shall keep records showing the amount of tax collected, which shall also include records disclosing the amount of taxes collected for and from each county in which the tax authorized by this article is applicable. These records shall be open to the public during the regular office hours of the department of revenue, as provided in F.S. § 213.053.

(c)

Collections received by the department of revenue from the tax, less costs of administration of this article, shall be paid and returned on a monthly basis to the county for use by the county in accordance with this article and shall be placed in the county tourist development trust fund.

(d)

The department of revenue, under the applicable rules of the career service commission, is authorized to employ persons and incur other expenses as appropriate by the legislature of the state to administer this article.

(e)

The department of revenue may promulgate such rules and may prescribe and publish such forms as may be necessary to effectuate the purpose of this article.

(Code 1970, § 24-22; Ord. No. 90-10, § 2, 9-5-90)