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 Miami - Dade County
 Code of Ordinances
 Chapter 29. TAXATION
 Article IV. UTILITY TAX

  § 29-38. Remittance of tax to County by seller.  

Latest version.

  • (a)

    Every seller is hereby required to execute and file not later than the twentieth day of each month at the office of the Finance Department a certified statement on a form prescribed by such Department, setting forth the amount of such excise tax to which the County became entitled under the provisions hereof on account of bills paid by purchasers during the preceding fiscal month, and contemporaneously with the filing of such statements, shall pay the amount of such excise tax to the Finance Department. All collected tax, interest and penalties shall be deposited to the credit of the general fund of the County to be expended for governmental purposes solely within the unincorporated area or for Countywide projects or purposes that will benefit the residents of the unincorporated area.

    (b)

    Interest is assessed at the rate of 1 percent per month of the delinquent tax from the date that the tax was originally due until paid. In the event of an administrative or judicial determination that additional taxes are due, interest shall run from the date that the taxes were originally due, not from the date of the administrative or judicial determination.

    (c)

    Penalties. Failure to file a return shall be subject to a penalty of no less than fifteen dollars ($15.00). Upon a finding that the failure [to remit] any tax or file a return was due to willful neglect or willful negligence a penalty of 5 percent per month of the delinquent tax, not to exceed a total penalty of 25 percent shall be imposed. Furthermore, in the event a finding is made that the taxpayer submitted a fraudulent return or willfully intended to evade payment of the tax, a specific penalty of 100 percent of the tax. Any penalty imposed shall be in addition to interest due pursuant to subsection (b).

    (d)

    The Board of County Commissioners has the authority to settle or compromise a seller's liability for any such tax, interest, or penalty as provided in Section 166.234, Florida Statutes.

    (Ord. No. 70-72, § 3, 9-21-70; Ord. No. 71-36, § 1, 5-4-71; Ord. No. 83-86, § 1, 9-20-83; Ord. No. 84-26, § 1, 4-3-84; Ord. No. 11-48, § 2, 7-7-11)

    Annotation— CAO 84-3.