Okaloosa County Tourist Development Council — April 25, 2013 (meeting #1135) — reading text

promulgated by the Department of Revenue pursuant to paragraph (3)(k), as well as those rules pertaining to the sales and use tax on transient rentals imposed by s. 212.03. The county may use any power granted in this section to the department to determine the amount of tax, penalties, and interest to be paid by each dealer and to enforce payment of such tax, penalties, and interest. The county may use a certified public accountant licensed in this state in the administration of its statutory duties and responsibilities. Such certified public accountants are bound by the same 13 Packet Pg. 19  2.A.1.c confidentiality requirements and subject to the same penalties as the county under s. 213.053. If the county delegates such authority to the department, the department shall distribute any collections so received, less costs of administration, to the county. The amount deducted for costs of administration by the department shall be used only for those costs which are solely and directly attributable to auditing, assessing, collecting, processing, and enforcing payments of delinquent taxes authorized in this section. If a county elects to delegate such authority to the department, the department shall audit only those businesses in the county that it audits pursuant to chapter 212. (11) INTEREST PAID ON DISTRIBUTIONS. (a) Interest shall be paid on undistributed taxes collected and remitted to the Department of Revenue under this section. Such interest shall be included along with the tax proceeds Attachment: F S 125 0104 a.3 (1640 : Cover page) distributed to the counties and shall be paid from moneys transferred from the General Revenue Fund. The department shall calculate the interest for net tax distributions using the average daily rate that was earned by the State Treasury for the preceding calendar quarter and paid to the General Revenue Fund. This rate shall be certified by the Chief Financial Officer to the department by the 20th day following the close of each quarter. (b) The interest applicable to taxes collected under this section shall be calculated by multiplying the tax amounts to be distributed times the daily rate times the number of days after the third working day following the date the tax is due and payable pursuant to s. 212.11 until the date the department issues a voucher to request the Chief Financial Officer to issue the payment warrant. The warrant shall be issued within 7 days after the request. (c) If an overdistribution of taxes is made by the department, interest shall be paid on the overpaid amount beginning on the date the warrant including the overpayment was issued until the third working day following the due date of the payment period from which the overpayment is being deducted. The interest on an overpayment shall be calculated using the average daily rate from the applicable calendar quarter and shall be deducted from moneys distributed to the county under this section. 14 Packet Pg. 20 Packet Pg. 21 2.A.1.d Attachment: Executed Copy of Ordinance 12-21 a.4 (1640 : Cover page) Packet Pg. 22 2.A.1.d Attachment: Executed Copy of Ordinance 12-21 a.4 (1640 : Cover page) Packet Pg. 23 2.A.1.d Attachment: Executed Copy of Ordinance 12-21 a.4 (1640 : Cover page) Packet Pg. 24 2.A.1.d Attachment: Executed Copy of Ordinance 12-21 a.4 (1640 : Cover page) Packet Pg. 25 2.A.1.d Attachment: Executed Copy of Ordinance 12-21 a.4 (1640 : Cover page) Packet Pg. 26 2.A.1.d Attachment: Executed Copy of Ordinance 12-21 a.4 (1640 : Cover page) Packet Pg. 27 2.A.1.d Attachment: Executed Copy of Ordinance 12-21 a.4 (1640 : Cover page) Packet Pg. 28 2.A.1.d Attachment: Executed Copy of Ordinance 12-21 a.4 (1640 : Cover page) Packet Pg. 29 2.A.1.d Attachment: Executed Copy of Ordinance 12-21 a.4 (1640 : Cover page) Packet Pg. 30 2.A.1.d Attachment: Executed Copy of Ordinance 12-21 a.4 (1640 : Cover page) Packet Pg. 31 2.A.1.d Attachment: Executed Copy of Ordinance 12-21 a.4 (1640 : Cover page) Packet Pg. 32 2.A.1.d Attachment: Executed Copy of Ordinance 12-21 a.4 (1640 : Cover page) Packet Pg. 33 2.A.1.d Attachment: Executed Copy of Ordinance 12-21 a.4 (1640 : Cover page) Packet Pg. 34 2.A.1.d Attachment: Executed Copy of Ordinance 12-21 a.4 (1640 : Cover page) Packet Pg. 35 2.A.1.e Attachment: Ord #13-19 a.5 (1640 : Cover page) Packet Pg. 36 2.A.1.e Attachment: Ord #13-19 a.5 (1640 : Cover page) Packet Pg. 37 2.A.1.e Attachment: Ord #13-19 a.5 (1640 : Cover page) Packet Pg. 38 2.A.1.e Attachment: Ord #13-19 a.5 (1640 : Cover page) Packet Pg. 39 2.A.1.e Attachment: Ord #13-19 a.5 (1640 : Cover page) Packet Pg. 40 2.A.1.e Attachment: Ord #13-19 a.5 (1640 : Cover page)  2.A.1.f Attachment: Amended OP Manual - updated 4-12-13 a.6 (1640 : Cover page) TOURIST DEVELOPMENT COUNCIL BYLAWS AND TOURIST DEVELOPMENT DEPARTMENT OPERATIONS & PROCEDURES MANUAL Revised and adopted on: March 19, 2013 UPDATED: April 12, 2013 1 Packet Pg. 41  2.A.1.f TABLE OF CONTENTS SECTION ONE: TOURIST DEVELOPMENT COUNCIL BYLAWS A.000 General ....................................................................................4 A.100 Statement of Organization ........................................................4 A.200 Location of Office ......................................................................4 A.300 Legal Authority..........................................................................4 A.400 Mission......................................................................................5 A.500 Council Composition/Vacancies ............................................5-6 A.600 Staff .......................................................................................6-7 Attachment: Amended OP Manual - updated 4-12-13 a.6 (1640 : Cover page) A.700 Amendment of the Operations and Procedures Manual.............7 B.000 Council B.100 Regular Council Meetings.........................................................7 B.200 Location and Notice.......................... ........................... .............7 B.300 Agenda............................................................................. .........7 B.400 Rules of Procedure............. ...................................... ................8 B.500 Minutes.............................. ............................................. ..........8 Appendix to Section One Voting Con 9-10 SECTION TWO: TOURIST DEVELOPMENT DEPARTMENT OPERATIONS AND PROCEDURES MANUAL C.000 Personnel and Expenses .....................................................11 C.100 Personnel Matters...................................................................11 C.200 Status of Personnel.................................................................11 C.300 Human Resources Policies............................. ........................11 C.400 Travel Procedures...................................................................11 C.410 General........................................ ...........................................11 C.420 Definitions.................................... ......................................11-12 C.430 Approval of Travel Expenses.................... ..............................12 C.440 Travel Forms...........................................................................13 C.450 Reimbursable County Travel and Expenses ......................13-14 C.500 Reimbursable Promotional Travel and Expenses ..............14-15 D.000 Tourist Development Plan and Budget ...............................15 D.100 Tourist Development Plan Adoption...................................15-16 D.200 Budget Adoption.................................................................16-17 D.300 Accounts....................................... ..........................................17 D.400 Expenditures................................... ........................................18 2 Packet Pg. 42  2.A.1.f E.000 Contracts with Third Parties ................................................18 E.100 Contract Specifications........................ ...................................18 E.200 Contract Requirements.......................... ............................18-19 E.300 Contract Compliance...............................................................19 E.400 Contract Approval.............................. .....................................19 E.500 Communications with