§ 13-46. Imposed; collection, etc.

(a)

There is hereby levied and imposed a tourist development tax in the county, at the rate of four (4) percent of each whole and major fraction or 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 motel, rooming house, tourist or trailer camp, or condominium for a term of six (6) 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)

Notwithstanding any provisions hereof to the contrary, it is the intent of Lake County to be exempted from those requirements as set out in F.S. § 125.0104, establishing that the revenues collected be remitted to the department of revenue before being returned to the county. The county intends to provide for the collection and administration of the tax on a local basis in accordance with F.S. § 125.0104(10), and the Lake County Tax Collector shall keep appropriate records of said remittances.

(d)

The tourist development tax shall be charged by the person receiving the consideration for the lease or rental (hereinafter the "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.

(e)

For any taxing period subsequent to October 31, 1998, the dealer shall receive, account for, and remit the tax to the Lake County Tax Collector, at the time and in the manner provided for persons who collect 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, an 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 the provisions of this article; provided, however, the Lake County Tax Collector may authorize a quarterly return and payment when the tax remitted by the dealer for the preceding quarter did not exceed one hundred dollars ($100.00).

(f)

Collection of the tax by the Lake County Tax Collector shall begin November 1, 1998, and shall continue to be made in the same manner as the tax imposed under F.S. Ch 212, Pt. I.

(g)

The Lake County Tax Collector, Clerk of the Circuit Court and Lake County may promulgate such rules and may prescribe and publish such forms as may be necessary to effectuate the purposes of this section.

(h)

The Lake County Tax Collector shall retain a total of three (3) percent of the total tourist development tax collected to cover the costs of administration pursuant to F.S. § 125.0104(10)(b)(5).

(i)

The taxes imposed by this section shall become county funds at the moment of collection. Collections received by the Lake County Tax Collector from the tax, less costs of administration of this article, shall be paid and returned, on a monthly basis, to Lake County, Florida, for use by the county in accordance with the provision of this article and shall be placed in the "Lake County Tourist Development Trust Fund."

(j)

Pursuant to the provisions of F.S. § 125.0104(10)(c), all responsibility for auditing the records and accounts of dealers, and for assessing, collecting and enforcing payment of delinquent taxes levied hereunder is hereby delegated to the department of revenue. However, nothing herein shall prohibit the Lake County Tax Collector from conducting any audits or from collecting and enforcing payment of delinquent taxes.

(Ord. No. 1984-7, § I, 9-18-84; Ord. No. 1996-1, § 1, 1-9-96; Ord. No. 1996-34, § 1, 5-6-97; Ord. No. 1998-73, § 1, 9-1-98; Ord. No. 2003-03, § 2, 1-21-03)

Editor's note

It should be noted that the provisions of Ord. No. 2003-3, § 2, adopted Jan. 21, 2003, shall become effective April 1, 2003.