Sec. 10-381. - Tax levied.

(a)

There is hereby levied, imposed, and set a tourist development tax throughout Marion County at a rate of two (2) 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 hotel, rooming house, mobile home park, recreational vehicle park, or condominium for a term of six (6) months or less, unless such person rents, leases or lets for consideration any living quarters or accommodations which are exempt according to the provisions of chapter 212 of the Florida Statutes. 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 such nonmonetary 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 consideration for the rental or lease.

(c)

The tourist development tax shall be charged by the person receiving the consideration for the lease or rental, hereinafter referred to as "dealer", 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 county tax collector shall be responsible for the collection of the tax from the dealer and for the administration of the tax. The county tax collector shall keep appropriate records of said remittances.

(e)

The dealer for any period subsequent to April 1, 2008, shall receive, account for, and remit the tax to the county tax collector at the time and in the manner provided for persons who collect and remit taxes under F.S. section 212.03. 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, and compliance with the rules and regulations of the Florida Department of Revenue in the administration of such chapter shall apply to and be binding upon all persons who are subject to the provisions of this chapter, provided, however, the county tax collector may authorize a quarterly return and payment when the tax remitted by the dealer for the preceding quarter did not exceed twenty-five dollars ($25.00).

(f)

The county tax collector shall keep records showing the amount of taxes collected.

(g)

Tax revenues collected hereunder may be used only in accordance with the provisions of section 125.0104. Florida Statutes. Taxes collected by the county tax collector, less costs of administration not to exceed three (3) percent, shall be remitted to the Marion County Board of County Commissioners on a monthly basis.

(h)

The Marion County Tax Collector shall be bound by all rules promulgated by the Department of Revenue pursuant to section 125.0104(3)(k), Florida Statutes, as well as those rules pertaining to the sales and use tax on transient rentals imposed by section 212.03, Florida Statutes. The county tax collector may promulgate such rules and may prescribe and publish such forms as may be necessary to effectuate the purposes of this section.

(i)

A portion of the tax collected may be retained by the Marion County Tax Collector on behalf of the county, for costs of administration but such portion shall not exceed three (3) percent of collections.

(j)

The taxes imposed by this section shall become county funds at the moment of collection and shall for each month be due to the county tax collector on the first day and is delinquent on the twenty-first day of the month following, unless otherwise provided for by subsection (e).

(k)

The county tax collector assumes all responsibility for auditing the records and accounts of dealers and assessing collecting and enforcing payment of current and delinquent tourist development taxes. The Board of county commissioners adopts any and all powers and authority granted to the State of Florida in section 125.0104 and chapter 212, Florida Statutes, and as further incorporated therein to determine the amount of the tax penalties, and interest by but not limited to distress warrants, writ of garnishments, and criminal penalties as provided in chapter 212, Florida Statutes.

(l)

As specifically provided by section 212.12, Florida Statutes, when any person, firm, or corporation required hereunder to make any return or to pay any tax or fee imposed by this section, fails to timely file such return or fails to pay the tax or fee due within the time required hereunder, in addition to all other penalties provided herein and by the laws of this state in respect to such taxes or fees, a specific penalty shall be added to the tax or fee in the amount of ten (10) percent of any unpaid tax or fee, if the failure is for not more than thirty (30) days, with an additional ten percent of any unpaid tax or fee for each additional thirty (30) days, or fraction thereof during the time which the failure continues not to exceed a total penalty of fifty (50) percent in the aggregate, of any unpaid tax or fee. In no event may the penalty be less than ten dollars ($10.00) for failure to timely file a tax return required by section 212.11(1)(b) or five dollars ($5.00) for failure to timely file a tax return authorized by section 212.11(1)(c) or (d), Florida Statutes.

(m)

Interest earned on the tax collections received by the county tax collector shall be remitted to the board of county commissioners on a quarterly basis.

(n)

The county tax collector its designee shall perform the audit functions associated with this tax, including, without limitation, the following:

(1)

For the purpose of enforcing this section, the county tax collector is hereby specifically authorized and empowered to examine at all reasonable hours the books, records, and other documents of all persons taxable hereunder, 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 person refuses to permit such examination of its books records, or other documents by the county tax collector as aforesaid, such person is guilty of violating the provisions of this part and shall be subject to the penalties provided for in section 125.69, Florida Statutes. The county 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.

(2)

Each person taxable hereunder, shall secure, maintain, and keep for a period of three (3) years a complete record of rooms or other lodging, leased or rented by said persons, together with gross receipts from such sales, and other pertinent records and papers as may be required by the county tax collector for the reasonable administration of this part, and all such records which are located or maintained in this state shall be open for inspection by the county tax collector at all reasonable hours at such person's place of business located in Marion County. Any person who maintains such books and records at a point outside this county must make such books and records available for inspections by the county tax collector in Marion County. Any person subject to the provisions of this part who violates these provisions is guilty of violating the provisions of this part and shall be subject to the penalties provided for the section 125.69, Florida Statutes.

(3)

The county tax collector or its designee shall send written notification, at least thirty (30) days prior to the date an auditor is scheduled to begin an audit, informing the taxpayer of the audit. The county tax collector is not required to give thirty (30) days prior notification of a forthcoming audit in any instance in which the taxpayer requests an emergency audit:

a.

Such written notification shall contain:

1.

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

2.

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

3.

Any other request or suggestions the county tax collector may deem necessary.

b.

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

(o)

As compensation for the keeping of prescribed records and the proper accounting and remitting of taxes, a dealer shall be allowed a dealer's credit in accordance with the provisions of chapter 212, Florida Statutes.

(Ord. No. 04-17, § 1, 7-6-2004; Ord. No. 08-01, § 1, 1-22-2008)

Sec. 10-382. - Tourist development plan.

(a)

The tax revenues received pursuant to this section shall be used to fund the county tourist development plan which is hereby adopted as follows:

Tourist Development Plan

In accordance with F.S. § 125.0104(4)(c), the tourist development plan shall set forth the anticipated net tourist development tax revenue to be derived by the county for the twenty-four (24) months following the levy of the tax. At the time of the adoption of ordinance 04-17 (July 6, 2004), the anticipated annual revenue for a two (2) percent tourist development tax for all of the county over the twenty four-month period following the levy of the tax was $510,000.00, less costs of administration as retained by the state department of revenue. The tourist development tax for the county is to promote the county as a destination, to promote and advertise the county and its tourism industry, nationally and internationally, to strengthen our local economy and to increase employment by investing the total receipts of the tourist development tax into a trust fund to be used for those purposes authorized by F.S. § 125.0104, as the same may be amended from time to time, or as may be otherwise authorized by general law.

(b)

Requests for funding shall be submitted to the county tourist development council on a date to be determined by the council. The council shall review all requests and shall make a recommendation to the county board of county commissioners for funding. The board shall annually determine funding from the tourist development trust fund with consideration given to the recommendations from the council.

(c)

The tourist development plan may not be amended except by ordinance enacted by an affirmative vote of a majority plus one additional member of the board of county commissioners.

(Ord. No. 04-17, § 2, 7-6-2004; Ord. No. 07-17, § 1, 7-3-2007; Ord. No. 09-07, § 1, 3-17-2009)

Sec. 10-383. - Reestablishment of Marion County Tourist Development Council.

(a)

Creation. There is hereby reestablished, pursuant to the provisions of section 125.0104, Florida Statutes, an advisory council to be known as the "Marion County Tourist Development Council." The council shall be composed of nine (9) members. One member of the council shall be the chairman of the board of the county commissioners, or any other member of the board of county commissioners as designated by the chairman. The council shall elect its chairman. The remaining eight (8) members of the council shall be appointed by the board of county commissioners and shall have the following representative classifications:

(1)

Two (2) members who are elected municipal officials, one of whom shall be from the most populous municipality in the county.

(2)

Three (3) members who are owners or operators of motels, hotels, or other tourist accommodations in the county and subject to the tourist development tax.

(3)

Three (3) members who are involved in the tourist industry and who have demonstrated an interest in tourist development, but who are not owners or operators of motels, hotels, or other tourist accommodations in the county and subject to the tax.

All members of the council shall be electors of the county. The members of the council shall serve staggered terms of four (4) years. Members of the council may be reappointed, provided they continue to meet the qualifications of membership. A vacancy on the council not occurring by expiration of term shall be filled by the board of county commissioners by appointment to fill the unexpired term. The current members of the council are as appointed and confirmed by the board of county commissioners on February 17, 2004.

(b)

Powers and duties.

(1)

The council as established shall meet at least once each quarter and, from time-to-time, shall make recommendations to the board of county commissioners for the effective operation of the special projects or uses of the tourist development tax revenues and perform such other duties as may be prescribed by ordinance or resolution of the board of county commissioners. Prior to making recommendations to the board of county commissioners as indicated above, the council shall review each proposal for expenditure of funds and determine that such expenditures comply with the tourist development plan of section 10-382 of this article.

(2)

The council shall continuously review all expenditures or revenue from the county tourist development trust fund and shall receive, at least quarterly, expenditure reports from the board of county commissioners, or its designee. Expenditures which the council believes to be unauthorized by the provisions of this article shall be reported to the board of county commissioners and the state department of revenue. The board of county commissioners, upon receiving notification of expenditures believed to be unauthorized by the council shall review the council's findings and take such administrative or judicial action as it sees fit to ensure compliance with this ordinance and the provisions of section F.S. 125.0104.

(Ord. No. 04-17, § 3, 7-6-2004)

Sec. 10-384. - Failure to comply, penalty.

Any person who is taxable hereunder who fails or refuses to charge and collect from the person paying any rental or lease the tax herein provided, either by himself or through his agents or employees, shall be, in addition to being personally liable for the payment of the tax, guilty of a misdemeanor of the first degree, punishable as provided in F.S. §§ 775.082 or 775.083.

(Ord. No. 04-17, § 4, 7-6-2004)

Sec. 10-385. - Relief from tax, penalty.

No person shall advertise or hold out to the public in any manner, directly or indirectly, that he will absorb all or any part of the tax, or that he 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 any provision of this section shall be guilty of a misdemeanor of the first degree, punishable as provided in F.S. §§ 775.082 or 775.083.

(Ord. No. 04-17, § 5, 7-6-2004)

Sec. 10-386. - Tax constitutes lien.

The tax authorized to be levied shall constitute a lien on the property of the lessee, customer, or tenant in the same manner as, and shall be collectible as are, liens authorized and imposed in F.S. §§ 713.67 through 713.69.

(Ord. No. 04-17, § 6, 7-6-2004)

Secs. 10-387—10-400. - Reserved.