§ 29-51.5. Procedures for confidentiality.  


Latest version.
  • All information contained in returns, reports, accounts, or declarations received from dealers, and from the Department of Revenue, including investigative reports and information, is confidential except for official purposes and subject to the provisions of Section 213.053, Florida Statutes. Miami-Dade County and its officers and employees having access to information regarding the tourist development room tax, the professional sports franchise facility tax, the tourist development surtax or the homeless tax shall accord such information, documents, names, and addresses, the same confidentiality as required by said statute. All Miami-Dade County officers and employees having access shall be made aware of those requirements and the penalties for their violation.

(Ord. No. 87-81, § 5, 11-17-87; Ord. No. 90-33, § 6, 4-3-90; Ord. No. 90-116, § 4, 10-16-90; Ord. No. 93-75, § 3, 7-27-93)