§ 29-51.1. Remittance and administration.  


Latest version.
  • The person receiving the consideration for rentals, leases, food, beverages or alcoholic beverages taxable under this article shall receive, account for, and remit the tax to the Miami-Dade County Tax Collector in accordance with the following procedure:

    (a)

    The taxes levied hereunder shall be due and payable monthly on the first day of each month, and for the purpose of ascertaining the amount of tax payable under this article, it shall be the duty of all lessors to make a return, on or before the twentieth day of the month, to the County Tax Collector, upon forms prepared and furnished by the County, showing all rentals during the preceding calendar month; however, the County may authorize a quarterly return and payment when the tax remitted by the lessor for the preceding quarter did not exceed twenty-five dollars ($25.00). The County or its designated agent shall accept returns if postmarked on or before the twentieth day of the month; if the twentieth day falls on a Saturday, Sunday, or federal or State legal holiday, returns shall be accepted if postmarked on the next succeeding work day. Each lessor shall file a return for each tax period even though no tax is due for such period.

    (b)

    The same duties, privileges, enforcement procedures and penalties imposed by Chapter 212, Florida Statutes, 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 Florida Department of Revenue in the administration of said chapter, to the extent that such provisions of said Florida Statutes 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 article.

    (c)

    (1)  ;hg;Every lessor upon whose premises the tourist development room tax and the professional sports franchise facility tax are levied and every person selling food, beverages or alcoholic beverages taxable under this article shall have the duty to maintain adequate records to show gross collections from all such taxable transactions and the amount of tax due and paid hereunder. It shall be their duty, moreover, to keep and preserve, for a period of three (3) years, all invoices and other records of leases, rentals and sales of food, beverages and alcoholic beverages under this article, and all such books, invoices, and other records shall be open to examination at all reasonable hours to the County or its designated agent.

    (2)

    For the purpose of this subsection, if a lessor or other person collecting the taxes under this article does not have adequate records of his rentals or sales of food, beverages and alcoholic beverages, the County or its designated agent, may, upon the basis of test or sampling of the lessor's or person's available records or other information relating to the rentals or sales made by such lessor or person, for a representative period, determine the proportion that taxable transactions bear to total transactions. This subsection does not affect the duty of any lessor or person to collect, or the liability of any tenant or purchaser to pay, any tax imposed by or pursuant to this article.

    (3)

    If the records of a lessor or other person collecting the taxes under this article are adequate but voluminous in nature and substance, the County 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 transaction amounts bear to total transaction amounts, provided, the lessor or other person and the County have entered into an agreement which provided for the use of statistical sampling and projections and the means and methods to be used. The agreement shall be binding on the lessor or person and the County.

    (d)

    (1)  ;hg;The County is authorized to audit or inspect the records and accounts of such lessors and persons 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.

    (2)

    In the event any lessor or person charged herein 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 lessor or person, fails or refuses to register as a lessor or other person collecting the taxes under this article, or fails to make a report and pay the taxes as provided by this article, or makes a grossly incorrect report, or makes a report that is false or fraudulent, then, in such event, it shall be the duty of the County to make an assessment from an estimate based upon the best information then available to it for the taxable period of retail sales of such lessor or other person collecting the taxes, the gross proceeds from rentals or sales of food, beverages and alcoholic beverages, together with interest plus penalty, if such have accrued, as the case may be. Then the County 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 upon the lessor or other person collecting the taxes.

(Ord. No. 78-62, § 2, 10-4-78; Ord. No. 87-81, § 1, 11-17-87; Ord. No. 90-33, § 2, 4-3-90; Ord. No. 90-116, § 2, 10-16-90)