Sec. 102-186. - Levied.

(a)

There is levied and imposed throughout the incorporated and unincorporated areas of the county a tourist development tax at a rate of two percent of each whole and major fraction of each dollar of the 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 motel, roominghouse, mobile home park, recreational vehicle park or condominium for a term of six months or less. 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 considerations.

(b)

The tourist development tax shall be in addition to any other tax imposed pursuant to F.S. ch. 212 and in addition to all other taxes, fees and the considerations for the rental or lease.

(c)

The tourist development tax shall be charged by the person receiving the consideration for the lease or rental, 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 tourist development tax shall not be levied when such person rents, leases or lets for consideration any living quarters or accommodations which are exempt according to F.S. ch. 212.

(Code 1970, § 24-21; Ord. No. 90-10, § 1, 9-5-90)

Sec. 102-187. - Penalties and liens.

(a)

Any person who is taxable under this article who fails or refuses to charge and collect from the person paying any rental or lease the taxes provided in this article, either by himself or through his agents or employees, shall, in addition to being personally liable for the payment of the tax, be guilty of a misdemeanor of the second degree, punishable as provided in F.S. § 775.082, 775.083 or 775.084.

(b)

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 leased 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 subsection shall be guilty of a misdemeanor of the second degree, punishable as provided in F.S. § 775.082, 775.083 or 775.084.

(c)

The tax 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, 713.68 and 713.69.

(Code 1970, § 24-25; Ord. No. 90-10, § 5, 9-5-90)

Sec. 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)

Sec. 102-189. - Tourist development council.

(a)

Pursuant to F.S. § 125.0104(4)(e), as may be amended, there is created an advisory council to be known as the "Pasco County Tourist Development Council." The council shall be composed of nine members who shall be appointed by the board of county commissioners. The chairman of the board of county commissioners shall appoint a county commissioner to serve as the chairman to the council. Two members of the council shall be elected municipal officials, at least one of which shall be from the most populous municipality. Six members of the council shall be persons who are involved in the tourist industry and who have demonstrated an interest in tourist development, of which not less than three nor more than four shall be owners or operators of motels, hotels, recreational vehicle parks or other tourist accommodations located in the county and subject to the tax levied in this article. All members of the council shall be qualified electors of the county. The members of the council shall serve for staggered terms of four years.

(b)

The council shall meet at least quarterly, and, from time to time, make recommendations to the board of county commissioners for the effective operation of the special projects or uses of the tourist development tax revenue and perform such other duties as may be prescribed by ordinance or resolution.

(c)

The council shall continuously review expenditures of revenues from the 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 shall be reported to the board of county commissioners and the department of revenue. The board and the department shall review the council's findings and take appropriate administrative or judicial action to ensure compliance with F.S. § 125.0104, as may be amended.

(Code 1970, § 24-23; Ord. No. 90-10, § 3, 9-5-90; Ord. No. 10-07, § 2, 4-14-10)

Cross reference— Boards, committees, authorities, councils and commissions, § 2-196 et seq.; advisory board and committee membership, § 2-206 et seq.

Sec. 102-190. - Tourist development plan.

(a)

All tourist development tax revenues received pursuant to this article shall be used as authorized by F.S. § 125.0104(5), as may be amended, to fund the Pasco County 2010—2014 Tourist Development Plan which is attached hereto and incorporated herein by reference. In furtherance of implementing the tourist development plan, tourist development tax revenues shall be allocated to special uses as follows:

(1)

Capital construction. Percentage of net revenue: 12%.

(2)

Advertising and marketing of Pasco County events. Percentage of net revenue: 46%.

(3)

Tourism development administration. Percentage of net revenue: 26%.

(4)

Destination promotion. Percentage of net revenue: 15%.

(5)

Special projects and reserve. Percentage of net revenue: 1%

(b)

Annual review of plan. The tourist development council and the board of county commissioners shall annually review the plan. On or before February 1 of each year, the tourist development council shall forward to the board its recommendation for revisions, if any, to the plan. The board shall review the plan and determine the most effective use of the revenues derived from the tax and adopt amendments to the plan as necessary to implement the revisions, if any.

(c)

Amendment of plan. Except as provided in F.S. § 125.0104, to the contrary, the above tourist development plan may not be substantially amended except by ordinance enacted by an affirmative vote of a majority plus one additional member of the board of county commissioners.

(d)

The board of county commissioners may issue revenue bonds, as authorized by F.S. § 125.0104, to finance or refinance projects identified in the tourist development plan.

(Code 1970, § 24-24; Ord. No. 90-10, § 4, 9-5-90; Ord. No. 10-07, § 3, 4-14-10)

Sec. 102-191. - Repeal.

Upon petition of 15 percent or more of the electors of the county, the board of county commis-sioners shall cause an election to be held for the repeal of this article and the tourist development tax levied, subject to only any outstanding revenue bonds for which the tax has been pledged.

(Code 1970, § 24-26; Ord. No. 90-10, § 6, 9-5-90)

Secs. 102-192—102-200. - Reserved.