§ 666.106. Tourist development tax.

(a)

Amount; taxable privileges. There is hereby levied and imposed throughout the General Services District an "original" tourist development tax at a rate of two percent pursuant to F.S. § 125.0104(3)(c), and, commencing on the effective date as provided by law, an (i) "additional" tourist development tax at a rate of one percent pursuant to F.S. § 125.0104(3)(l), and (ii) an "additional" tourist development tax at a rate of one percent pursuant to F.S. § 125.0104(3)(n) of the 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, recreational vehicle park, condominium, or timeshare resort for a term of six months or less. When receipt of consideration is by way of property other than money, the tax shall be levied and imposed on the fair market value of such nonmonetary consideration. The tax shall be in addition to any other tax imposed pursuant to F.S. Ch. 212 and in addition to all other taxes, fees and consideration for the rental or lease.

(b)

Collection; limitations; prohibitions. The 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. The provisions contained in F.S. § 125.0104(3) shall be applicable to persons collecting the tax, except that the tax shall be remitted by the person receiving the tax to the Duval County Tax Collector pursuant to F.S. § 125.0104(10). Such tax shall be administered according to the provisions of F.S. Ch. 212, pt. I. The prohibitions and penalties contained in F.S. § 125.0104(8) shall be applicable.

(c)

Administration; recordkeeping; audit; enforcement. The initial collection of the tax shall be made in the same manner as the tax imposed under F.S. Ch. 212, pt. I. Tax revenues shall be used only in accordance with F.S. § 125.0104. The Tax Collector shall keep appropriate books, records and accounts for the purpose of the collection, administration, and remittance of this tax. The provisions for payment of a dealer's credit, as required by F.S. Ch. 212, pt. I, shall be provided for by the Tax Collector and the payment of such credit is hereby authorized. Pursuant to F.S. § 125.0104, three percent of the tax collected shall be used by the City for actual administrative costs incurred. Such three percent for administrative costs shall be allocated within the City as follows: (i) one percent shall be allocated to the Tax Collector, and (ii) two percent shall be allocated to the Tourist Council.

(d)

County and city resposibilities. The County hereby assumes all responsibility for auditing the records and accounts of dealers, and assessing, collecting and enforcing payment of delinquent taxes and penalties. The Director of Finance and Administration of the City of Jacksonville may use any power granted by F.S. § 125.0104 to the State Department of Revenue 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 Council Auditor is hereby authorized to audit all such collection and administration transactions.

(Ord. 78-788-363, § 1; Ord. 83-591-400, § 1; Ord. 90-656-410, § 2; Ord. 93-2135-1183, § 2; Ord. 94-872-503, § 2; Ord. 2016-140-E , § 16; Ord. 2016-599-E , § 6)

Editor's note— Ordinance 2007-839-E, § 18, authorized updated department/division names pursuant to reorganization.

Note— Former § 264.106.