§ 29-53. Enforcement of collections.

(a)

Failure to charge and collect tax. Any person who is taxable hereunder who fails or refuses to charge and collect from the person paying any rental or lease or purchasing any food, beverage or alcoholic beverage the taxes herein provided, either by himself or through his agents or employees, shall be, in addition to being personally liable for the payment of the tax, guilty of a violation of the second degree, punishable as provided in Section 775.082, Section 775.083 or Section 775.084, Florida Statutes. Each occasion upon which such person fails to charge and collect the taxes herein provided shall constitute a separate offense.

(b)

Advertisement or holding out to public that tax not required to be paid by renter or lessee, etc. No person shall advertise or hold out to the public in any manner, directly or indirectly, that he will absorb all or any part of the taxes herein provided, or that he will relieve the person paying for a rental, lease, food, beverage or alcoholic beverage of the payment of all or any part of the tax, or that the tax will not be added to the rental or lease consideration or the consideration of food, beverage or alcoholic beverage, or when added, that it or any part thereof will be refunded or refused, either directly or indirectly, by any method whatsoever. Any person who willfully violates any provision of this subsection shall be guilty of a violation of the second degree, punishable as provided in Section 775.082, Section 775.083 or Section 775.084, Florida Statutes.

(c)

Lien status of levy. The tourist development room tax and the professional sports franchise facility 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 by Sections 713.67, 713.68 and 713.69, Florida Statutes.

(Ord. No. 78-62, § 5, 10-4-78; Ord. No. 90-33, § 7, 4-3-90; Ord. No. 90-116, § 5, 10-16-90)