Okaloosa County BOCC — November 1, 2016 — 2016 Tourist Development Plan - transfer of administration from Tax Collector to DOR Final

ORDINANCE NO. 16-__ AN ORDINANCE OF THE BOARD OF COUNTY COMMISSIONERS OF OKALOOSA COUNTY, FLORIDA, AMENDING SECTIONS 20-71 AND 20-72 OF THE OKALOOSA COUNTY CODE OF ORDINANCES AND ORDINANCE 89-23 AS SUBSEQUENTLY AMENDED, RELATING TO THE COLLECTION OF TOURIST DEVELOPMENT TAX REVENUES; PROVIDING FOR CODIFICATION, SEVERABILITY AND AN EFFECTIVE DATE. WHEREAS, pursuant to section 125.0104, Florida Statutes, known as the “Local Option Tourist Development Act”, the Board of County Commissioners (“Board”) adopted Ordinance 89-23 (the “Tourist Development Ordinance”) in 1989 which authorized the collection of two cents of tourism development tax per dollar exchanged on certain short term lodging rental transactions within an described sub-county tourism development district, authorized a referendum for approval of imposition of the tax, created the County’s initial Tourist Development Plan (the “Plan”), and established the Okaloosa Tourist Development Council (the “Council”); and WHEREAS, the Board desires to transfer the duties and responsibilities related to collection of the Tourist Development Tax from the Tax Collector to the Florida Department of Revenue; and WHEREAS, at its October 13, 2016 meeting, the Council recommended transferring the duties and responsibilities of Tourist Development Tax collections from the Tax Collector to the Florida Department of Revenue; and WHEREAS, the Department of Revenue shall assume the responsibility for the collection of tourist development tax revenues under the provisions of section 125.0104, Florida Statues effective March 1, 2017; and WHEREAS, the Board hereby finds that it is necessary to amend Ordinance 89-23, as subsequently amended, and Sections 20-71 and 20-72 of the Okaloosa County Code of Ordinances in order to effectuate the change in collection authority. NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF OKALOOSA COUNTY, FLORIDA: 1 SECTION 1. Ordinance 89-23, as subsequently amended, and Sections 20-71 and 20-72 of the Okaloosa County Code of Ordinances are hereby amended as follows: (stricken words indicate deletions, underlined words indicate additions) Sec. 20-71. Tax levied; collection; remittance. * * * (d) The person receiving the consideration for such rental or lease shall receive, account for, and remit the tax to the board of county commissioners (the "board") at the same time and in the manner provided for persons who collect and remit taxes under Section 212.03, Florida Statutes. The same duties and privileges imposed by Chapter 212, Florida Statutes, upon dealers in tangible property, respecting the collection and remission of tax, the making of returns, the keeping of books, records and accounts, the payment of a dealer's credit, and compliance with the rules of the Okaloosa County Tax Collector (the "tax collector") Florida Department of Revenue in the administration of said chapter shall apply to and be binding on all persons who are subject to the provisions of this article; provided, however, the tax collector Florida Department of Revenue may authorize a quarterly payment when the tax remitted by the dealer for the preceding quarter did not exceed $25.00. (e) The tax collector Florida Department of Revenue shall keep records showing the amount of taxes collected, which records shall be open to the public during the regular office hours of the tax collector Florida Department of Revenue, subject to the provisions of Section 213.053, Florida Statutes. (f) Collections received by the tax collector Florida Department of