Miami Beach |
Code of Ordinances |
SubPart A. GENERAL ORDINANCES |
Chapter 102. TAXATION |
Article IV. RESORT TAX |
Division 4. TAX |
§ 102-306. Definitions. |
§ 102-307. Imposition of tax; rate. |
§ 102-308. Exemptions from tax. |
§ 102-309. Duty of operators to collect tax. |
§ 102-310. Resort tax registration certificate. |
§ 102-311. Reports and remittances. |
§ 102-312. Escrow of tax. |
§ 102-313. Liability of responsible officer. |
§ 102-314. Penalties and interest. |
§ 102-315. Failure to collect and report tax; determination of tax by finance director; notice and hearing. |
§ 102-316. Appeal. |
§ 102-317. Records to be kept for three years. |
§ 102-318. Refunds. |
§ 102-319. Operator's credit for collecting tax. |
§ 102-320. Actions by city to collect tax; payment of collection costs and attorney fees. |
§ 102-321. Liens for tax. |
§ 102-322. Penalties for violation of division. |
§§ 102-323—102-355. Reserved. |