§ 29-61.1. Collection and disbursement.  

Latest version.
  • (a)

    The person or entity receiving the consideration for such rental or lease shall receive, account for, and remit the tax to the Miami-Dade County Tax Collector in accordance with the following procedures:


    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.


    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 Ordinance Number 87-80.


    The tax imposed by this article shall constitute a lien on the property of the lessee or rentee of any sleeping accommodations 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.


    Every lessor upon whose premises the tax is levied hereunder shall have the duty to maintain adequate records to show gross collections from all rentals and the amount of tax due and paid hereunder. It shall be the duty of every such person so charged with such duty, moreover, to keep and preserve, for a period of three (3) years, all invoices and other records of leases and rentals 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.


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


    If the records of a lessor are adequate but voluminous in nature and substance, the County or its designated agent may statistically sample such records and project the audit finding derived therefrom over the entire audit period to determine the proportion that taxable rental amounts be to total rental amounts, provided, the lessor and the County have entered into an agreement which provides for the use of statistical sampling and projections and the means and methods to be used. The agreement shall be binding on the lessor and the County.


    The County is authorized to audit or inspect the records and accounts of such lessors 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.


    In the event any lessor 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 dealer or person, fails or refuses to register as a lessor, or fails to make a report and pay the tax 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, the gross proceeds from rentals, 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.


    Collections received by the Tax Collector from the convention development tax, less costs of administration, are to be deposited into the Miami-Dade County Convention Development Tax Trust Fund hereby established.


    Moneys in the Miami-Dade County Convention Development Tax Trust Fund shall be divided and paid on a monthly basis to the County for distribution pursuant to Section 212.0305, Florida Statutes, as amended from time to time.

    (Ord. No. Ord. No. 83-91, § 2, 10-4-83; Ord. No. 84-43, § 3, 6-5-84; Ord. No. 87-80, § 1, 11-17-87; Ord. No. 96-91, § 1, 6-18-96)

    Note— See the editor's note to § 29-61.