As prescribed by the ordinance of the county imposing the tax authorized under F.S.
§ 212.057, 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' intangible property
respecting the remission and collection 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 that chapter shall apply to and be binding upon
all persons who are subject to the provisions of F.S. § 212.057; 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)
Collections received by the department of revenue from the tax, less costs of administration
of F.S. § 212.057 and paid and returned, on a monthly basis, to the clerk of the board
of county commissioners shall be available by the authority in accordance with the
provisions of F.S. § 212.057.
(Code 1964, § 41-78)
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