§ 102-311. Reports and remittances.

(a)

The person or entity receiving the consideration for sales, rental or lease specified in section 102-310 shall receive, account for, and remit the tax to the city chief financial officer in accordance with the following procedures:

(1)

Each operator shall, before the 20th day of the month following the close of each calendar month or at the close of any longer reporting period, which may be established by the chief financial officer with the approval of the city manager, make a return to the chief financial officer using an online program whereby operators may complete their tax return and authorize payment online. Effective April 1, 2008, for operators remitting more than $10,000.00 per year in resort tax collections, and effective July 1, 2008, for operators remitting less than $10,000.00 per year in resort tax collections, the city will assess a $25.00 processing fee, per return, to operators filing manually (i.e. by submitting a paper report of the total rents or sales prices charged and received and the amount of tax collected) and/or paying by checks. The chief financial officer may also require statistical information on the activities of the operator over the course of the reporting period. At the time the return is filed the full amount of the tax collected shall be remitted to the chief financial officer. The chief financial officer may authorize a quarterly return and payment when the tax remitted by the operator for the preceding quarter did not exceed $100.00. The chief financial officer may with the approval of the city manager establish shorter reporting periods for any certificate holder if he deems it necessary in order to ensure collection of the tax and he may require further information on the return. The city or its designated agent shall accept manual returns or payments if received no later than the 20th day of the month along with the additional $25.00 processing fee per return and/or payment. Each operator shall file a return for each tax period even though no tax is due for such period. In complete or unsigned tax returns will be returned to the operator and considered delinquent if not properly completed and resubmitted timely. Returns and payments are due immediately upon cessation of business for any reason. All taxes collected by operators pursuant to this division shall be held in trust for the account of the city until payment thereof is made to the chief financial officer.

(2)

The same duties, privileges, enforcement procedures and penalties imposed by F.S. ch. 212 upon dealers in tangible 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 F.S. ch. 212, to the extent that such provisions of F.S. ch. 212 and department of revenue regulations are not in conflict with the provisions of this article, shall apply to and be binding upon all persons and entities who are subject to the provisions of this section.

(3)

For the purpose of this section, if an operator does not have adequate records of his sales or rentals, the city or its designated agent may, upon the basis of a test or sampling of the operator's available records or other information relating to the sales or rentals made by such operator, for a representative period, determine the proportion that taxable sales and rentals bear to total sales or total rentals. This section does not affect the duty of the operator to collect, or the liability of any guest, lessee or individual occupant to pay, any tax imposed by or pursuant to this division.

(4)

If the records of the operator are adequate but voluminous in nature and substance, the city or its designated agent may statistically sample such records and project the audit findings derived therefrom over the entire audit period to determine the proportion that taxable sales amounts bear to total sales amounts provided the operator and the city have entered into an agreement that provides for the use of statistical sampling and projections and the means and methods to be used. The agreement shall be binding on the operator and the city.

(5)

The city is authorized to audit or inspect the records and accounts of such operators and correct by credit any overpayment of tax; and, in the event of a deficiency, an assessment shall be made and collected. No administrative finding of fact is necessary prior to the assessment of any tax deficiency.

(6)

If any operator charged in this section fails or refuses to make his records available for inspection so that no audit or examination has been made of the books and records of such operator or person, fails or refuses to register as an operator, or fails to make a report and pay the tax as provided by this division, or makes a grossly incorrect report, or makes a report that is false or fraudulent, it shall be the duty of the city to make an assessment from an estimate based upon the best information then available to it for the taxable period of sales or rentals, together with interest, plus penalty, if such have accrued, as the case may be. Then the city shall proceed to collect such taxes, interest and penalty on the basis of such assessment, which shall be considered prima facie correct; and the burden to show the contrary shall rest with the operator.

(7)

In order to effectively provide for the collection of the tax by operators and for payment to the city, a person seeking to renew his annual business license pursuant to the provisions of chapter 18 of this Code and in addition to the requirements contained in chapter 18, shall provide to the finance director evidence of payment of all outstanding resort tax, penalties, interest and other charges as a condition to reissuance or renewal of the business license.

(b)

Dishonored checks will be charged a fee in the amount of either:

(1)

The charge paid by the city to the bank returning the check plus an additional percentage of the bank charge as specified in appendix A, for the city's administrative expenses, provided that the administrative fee shall not be less than as specified in appendix A; or

(2)

A percentage, as specified in appendix A, of the amount of the check, whichever is greater.

(Code 1964, § 41-50; Ord. No. 93-2847, § 3, 5-5-93; Ord. No. 2008-3595, § 1, 2-13-08)