§ 86-3. Tourist development tax.

(a)

There is levied and imposed a tourist development tax throughout Levy County, Florida, at the rate of two percent of each whole and major fraction of each dollar of the total rental and consideration 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, 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 non-monetary considerations.

(b)

The tourist development tax shall be in addition to any other tax imposed pursuant to F.S. ch. 212, as amended, 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 rental or lease, and it shall be collected by such person from the lessee, tenant, or customer at the time of payment of the consideration for such rental or lease.

(d)

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, as amended. The same duties and privileges imposed by F.S. ch. 212, as amended, upon dealers in tangible property respecting the collection and remission for tax, the market of returns, the keeping of books, records, and accounts, and compliance with rules of the state department of revenue in the administration of said chapter shall apply to and be binding upon all persons who are subject to the provisions of this section; provided, however, the said 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 for such amount as set by law.

(e)

Collections received by the said department of revenue from the tax, less costs of administration as allowed by the law shall be paid and returned on a monthly basis to county tourist for use by the county in accordance with the provisions of this section and shall be placed in the tourist development trust fund established by the county.

(f)

The tax revenues received pursuant to this section shall be used to fund the county tourist development plan, which is hereby adopted as follows:

TOURIST DEVELOPMENT PLAN

The two percent (2%) tourist development tax will be levied throughout Levy County. The tourist development tax for Levy County is to strengthen the local economy, and to increase employment by investing the total receipts of the tourist development tax to be used to enhance, promote, or advertise Levy County or its tourism industry locally, nationally, and internationally, or for any purposes authorized by Section 125.0104, Florida Statutes as the same may be amended from time to time, or as may be otherwise authorized by general law.

(g)

The establishment of the county tourist development council, hereinafter referred to as "council", by resolution of the said board of county commissioners adopted April 16, 2002, is hereby ratified and confirmed. In addition to the powers and duties described in F.S. § 125.0104, and in said ordinance and resolution, the council shall continuously review all expenditures of revenue raised by the tax hereby levied and shall receive, at least quarterly, expenditure reports from the board of county commissioners or its designee. The council shall report to the board of county commissioners and to the department of revenue all expenditures of said revenue believed to be unauthorized by the provisions of this section. The board of county commissioners upon receiving notification of expenditures believed to be unauthorized by the council, shall review the council's finding's and take such administrative or judicial action as it sees fit to insure compliance with this section and the provision of F.S. § 125.0104, and amended.

(h)

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

(i)

No person shall advertise or hold out to the public in any manner, directly or indirectly, that he or she will absorb all or any part of the tax, or that he or she will relieve the person paying the rental of the payment of all of any part of the tax, or that the tax will not be added to the rental or lease consideration, or when added, that it or any part therefore will be refunded or refused, either directly or indirectly, by any method, whatsoever. Any person who willfully violates any provisions of this section shall be guilty of a misdemeanor of the first degree, punishable as provided in F.S. § 775.082, 775.083, or 775.084, as amended.

(j)

The tax hereby 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, as amended.

(Ord. No. 02-05, §§ 1—4, 7—9, 8-6-2002; Ord. No. 2004-06, §§ 1, 2, 12-7-2004)