§ 31½-16. Levied.
(1)
There is hereby levied and imposed a tourist development tax throughout Broward County, Florida, at a rate of two percent (2%) of each whole and major fraction of each dollar of the total rental charged every person who rents, leases, or lets for consideration any living quarters or accommodations in any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, rooming house, mobile home park, recreation vehicle park, condominium, or time share resort for a term of six (6) months or less, unless such living quarters or accommodations are exempt according to the provisions of Chapter 212, Florida Statutes. When receipt of consideration is by way of property other than money, the tax shall be levied and imposed on a fair market value of such nonmonetary considerations.
(2)
In addition to the two percent (2%) tax imposed under paragraph (1) hereof, the county hereby levies, imposes, and sets an additional one percent (1%) of each dollar above the tax rate set under paragraph (1) for the purposes set forth in section 31½-17 herein.
(3)
In addition to the two percent (2%) tax imposed under paragraph (1) and the one percent (1%) tax imposed under paragraph (2) hereof, the county hereby levies, imposes, and sets an additional one percent (1%) tax pursuant to §125.0104(3)(l), F.S. on the exercise of the privilege described in paragraph (1) in order to assist in the payment of the debt service on bonds issued to finance the construction of a professional sports franchise facility or if such proceeds of the tax imposed pursuant to this section area not needed for the debt service on the outstanding bonds issued by Broward County to finance the construction of the Broward County Civic Arena Project, as set forth in the debt service schedule attached hereto as Exhibit "A," and as provided for in the Trust Indenture for the Arena Bonds dated September 1, 1996, then the county may use the proceeds of such tax in order to assist in the payment of debt service on bonds and/or notes issued to finance the construction, reconstruction, or renovation of the Broward County Convention Center, and to pay the planning and design costs incurred prior to the issuance of such bonds and/or notes in an amount not to exceed Nine Million Dollars ($9,000,000). The one percent (1%) tax imposed pursuant to §125.0104(3)(l), F.S. shall not be subject to, and is exempt from, the requirements of Section 31 ½-17 of the Broward County Code.
(4)
In addition to the two percent (2%) tax imposed under paragraph (1), the one percent (1%) tax imposed under paragraph (2), and the one percent (1%) tax imposed under paragraph (3), the county hereby levies, imposes, and sets an additional one percent (1%) tax pursuant to § 125.0104(3)(n), F.S. on the exercise of the privilege described in paragraph (1) in order to assist in the payment of the debt service on bonds issued to finance the construction, reconstruction, or renovation of a professional sports franchise as defined in § 288.1162, F.S. The one percent (1%) tax imposed pursuant to § 125.0104(3)(n), F.S. shall not be subject to, and is exempt from, the requirements of Section 31½-17 of the Broward County Code.
(5)
In addition to the two percent (2%) tax imposed under paragraph (1), the one percent (1%) tax imposed under paragraph (2), the one percent (1%) tax imposed under paragraph (3), and the one percent (1%) tax imposed under paragraph (4), the Board hereby levies, imposes, and sets an additional one percent (1%) tax pursuant to Section 125.0104(3)(m), Florida Statutes, on the exercise of the privilege described therein. This additional one percent (1%) tax shall be used for any of the authorized uses permitted by Section 125.0104(5), Florida Statutes, and shall not be subject to, and is exempt from, the requirements of Section 31½-17 of the Broward County Code.
(6)
The tourist development tax shall be in addition to any other tax imposed pursuant to Chapter 212, F.S. and in addition to all other taxes and fees and the consideration for the rental or lease.
(7)
The tourist development tax shall be charged by the person receiving the consideration for the lease or rental, and it shall be collected from the lessee, tenant, or customer at the time of payment of the consideration for such lease or rental.
(8)
The person receiving the consideration for such rental or lease (hereinafter "dealer") shall receive, account for, and remit the tax to the director of Finance and Administrative Services Department or his/her designee, at the time and in the manner provided for persons who collect and remit taxes under § 212.03, F.S.
(9)
Initial collection of the tax shall continue to be made in the same manner as the tax imposed under Chapter 212, F.S.
(10)
The county administrator acting through the Finance and Administrative Services Department or its designee shall be responsible for the collection of the tax from the dealer and administration of the tax. The director of Finance and Administrative Services Department or his/her designee shall keep appropriate records of the remittances.
(11)
The same duties and privileges imposed by Chapter 212, Florida Statutes, upon dealers in tangible property, related to the collection and remission 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, shall apply to and be binding upon all persons who are subject to the provisions of this article; provided, however, the director of Finance and Administrative Services Department or his/her designee may authorize a monthly, quarterly, semiannual, or annual filing frequency pursuant to Section 212.11, F.S.
(12)
The director of Finance and Administrative Services Department or his/her designee shall promulgate such rules and prescribe and publish such forms as may be necessary to effectuate the purposes of this article.
(13)
The director of Finance and Administrative Services Department or his/her designee shall perform the enforcement and audit functions associated with the collection and remission of this tax, including, without limitation, the following:
(a)
For the purposes of enforcing the collection of the tax levied by this article, the director of Finance and Administrative Services Department or his/her designee is hereby specifically authorized and empowered to examine at all reasonable hours the books, records, and other documents of all dealers, or other persons charged with the duty to collect, report, or pay a tax under this article, in order to determine whether they are collecting the tax or otherwise complying with this article. In the event the dealer refuses to permit the examination of its books, records, or other documents by the director of Finance and Administrative Services Department or his/her designee, the dealer is guilty of a violation of this Ordinance, punishable as provided in § 125.69, F.S. The director of Finance and Administrative Services Department or his/her designee shall have the right to proceed in circuit court to enforce the county's rights against the offender, as granted by this section, in order to require an examination of the books and records of such dealer.
(b)
Each dealer shall secure, maintain, and keep for a period of five (5) years a complete record of rooms or other lodging, leased or rented by the dealer, together with gross receipts from the sales, leases, and other pertinent records and papers as may be required by the director of Finance and Administrative Services Department or his/her designee for the reasonable administration of this article, and all such records which are located or maintained in this county shall be open for examination by the director of Finance and Administrative Services Department or his/her designee at all reasonable hours at the county. Any dealer which maintains its books and records at a point outside this county must make such books and records available upon reasonable notice for examination by the director of Finance and Administrative Services Department or his/her designee at a place of business within the county, and if the director of Finance and Administrative Services Department or his/her designee determines that examination of the records is necessary or appropriate to the performance of the director of Finance and Administrative Services Department's duties hereunder, then all travel and maintenance expenses necessarily incurred in making such examination shall be paid by the dealer. The director of Finance and Administrative Services Department or his/her designee or authorized representative shall have the right, power, and authority to make such transcripts or copies of such records and papers thereof during such times as he/she may desire. Any dealer subject to the provisions of this article who violates these provisions is guilty of a violation of this Ordinance, punishable as provided in § 125.69, F.S.
(c)
In addition to any other powers hereunder, the director of Finance and Administrative Services Department or his/her designee is empowered, when any tax becomes delinquent or is otherwise in jeopardy under this article, to issue a warrant for the full amount of the tax due or estimated to be due, with the interest, penalties, and cost of collection, directed to all and singular sheriffs of the state, and shall record the warrant in the public records of the county, and thereupon the amount of the warrant shall become a lien on any real or personal property of the dealer in the same manner as a recorded judgment. The director of Finance and Administrative Services Department or his/her designee may issue a tax execution to enforce the collection of taxes imposed by this article and deliver it to the sheriff. The sheriff shall thereupon proceed in the same manner as prescribed by law for executions and shall be entitled to the same fees for sheriff's services in executing the warrant to be collected. The director of Finance and Administrative Services Department or his/her designee may also have a writ of garnishment issued to subject any indebtedness due to the delinquent dealer by a third person in any goods, money, chattels, or effects of the delinquent dealer in the hands, possession, or control of the third person in the manner provided by law for the payment of the tax due. Upon payment of the execution, warrant, judgment of garnishment, the director of Finance and Administrative Services Department or his/her designee shall satisfy the lien of record within thirty (30) days.
(14)
Tax revenues collected hereunder may be used only in accordance with the provision of § 125.0104, F.S. All taxes collected under this article shall be deposited by the director of Finance and Administrative Services Department or his/her designee in the Broward County Tourist Development Trust Fund.
(15)
A portion of the tax collected shall be paid to the director of Finance and Administrative Services Department or his/her designee for costs of administration, but such portion shall not exceed three percent (3%) of collections. Such amount shall be set in the budget of the county each year.
(16)
The taxes imposed by this article shall become county funds at the moment of collection. Returns and payments for each collection period shall be due to the director of Finance and Administrative Services Department or his/her designee on the 1st day of the succeeding month following the final day of the filing period and be delinquent if postmarked after the 20th day of the month following the final day of the filing period; however, if the 20th day falls on a Saturday, Sunday, or federal or state holiday, returns are timely if postmarked on the first working day following the 20th.
(17)
The director of Finance and Administrative Services Department or his/her designee assumes all responsibility for auditing the records and accounts of dealers and assessing, collecting, and enforcing payment of delinquent tourist development taxes. The county administrator adopts any and all powers and authority granted to the State of Florida in § 125.0104, F.S. and Chapter 212, F.S. and as further incorporated therein to determine the amount of the tax, penalties, and interest to be paid by each dealer and to enforce payment of such tax, penalties, and interest by, but not limited to, distress warrants, writ of garnishments, and criminal penalties as provided in Chapter 212, F.S.
(18)
Any dealer who fails or refuses to charge and collect the tax from the person paying any rental or lease, either by himself/herself or through his/her agents, employees, or others, is, in addition to being personally liable for the payment of the tax, guilty of a misdemeanor of the first degree, punishable as provided in § 775.082, F.S. and § 775.083, F.S.
(19)
No person shall advertise or hold out to the public in any manner, directly or indirectly, that he/she will absorb all or any part of the tax, that he/she will relieve the person paying the rental 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, when added, that it or any part thereof will be refunded or refused, whether directly or indirectly, by any method whatsoever. Any person who violates any provision of this subsection is guilty of a misdemeanor of the first degree, punishable as provided in § 775.082, F.S. and § 775.083, F.S.
(20)
As compensation for the keeping of prescribed records and the proper accounting and remitting of taxes, a dealer shall be allowed a dealer's credit in accordance with the provisions of § 212.12(1), F.S.
(21)
It is hereby declared to be the legislative intent of the board of county commissioners to review the procedure of local collection every year through the budget process. At that time, the board of county commissioners may choose to return the responsibility for administration to the Department of Revenue.
(Ord. No. 80-70, § 1, 9-9-80; Ord. No. 87-30, § 1, 6-30-87; Ord. No. 94-6, § 1, 2-11-94; Ord. No. 96-9, § 1, 4-23-96; Ord. No. 96-10, § 1, 4-23-96; Ord. No. 1998-34, § 1, 10-13-98; Ord. No. 2000-20, § 1, 5-9-00; Ord. No. 2004-08, § 1, 6-8-04; Ord. No. 2006-18, §§ 1, 2, 6-27-06; Ord. No. 2017-33 , § 1, 11-7-17)