Chapter 764 - CONVENTION DEVELOPMENT TAX

Sec. 761.108. - BJP oversight. Chapter 770 - COUNTY BUSINESS TAX Chapter 764 - CONVENTION DEVELOPMENT TAX[1]

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State Law reference— Convention development tax, F.S. § 212.0305.

State rule reference—Room taxes, F.A.C. 12A.1.061.

Sec. 764.101. - Convention development tax imposed.

There is hereby levied and imposed a tax, hereinafter known as the convention development tax, throughout the General Services District at a rate of two percent of the whole and major fraction of each dollar of the total considerations charged every person who rents, leases, or uses for a period of six months or less any living quarters or accommodations in any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, rooming house, mobile home park, recreational vehicle park, tourist or trailer camp, or condominium. 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 the nonmonetary consideration. The tax shall be in addition to any other tax imposed pursuant to F.S. § 125.0104 and F.S. Ch. 212 and in addition to all other taxes, fees and consideration for the rental or lease.

(Ord. 83-762-402, § 1; Ord. 84-868-455, § 1)

Sec. 764.102. - Collection; administration; prohibitions; recordkeeping; audit; enforcement.

(a)

The tax shall be collected and administered pursuant to the provisions of F.S. § 212.0305, as may be amended from time to time, and the prohibitions, restrictions and penalties provided therein shall apply to the tax imposed by this Chapter.

(b)

The initial collection of the tax shall be made in the same manner as the tax imposed under F.S. Ch. 212, Pt. I. The tax shall be remitted by the person receiving the tax to the Duval County Tax Collector pursuant to F.S. § 212.0305(5). Such tax shall be administered according to the provisions of F.S. Ch. 212, Pt. I. Tax revenues shall be used in accordance with F.S. § 212.0305. 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. The Tax Collector may retain a portion of the tax collected, not to exceed one percent, to pay for the actual administrative costs incurred.

(c)

The County hereby assumes all responsibility for auditing the records and accounts of dealers, and assessing, collection 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. Ch. 212, Pt. I, 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. 83-762-402, § 1; Ord. 83-913-457, § 3; Ord. 84-868-455, § 2; Ord. 90-656-410, § 5; Ord. 2016-140-E, § 16)

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

Sec. 764.103. - Remittance of tax to City.

Monthly, the Tax Collector shall remit to the City collections received by the Tax Collector from the tax, less costs of administration. Upon receipt of the funds from the Tax Collector, the Director of Finance shall credit the Sports Complex Capital Maintenance Enterprise Fund created under Section 111.136 with the total amount so received. The funds shall be expended as provided in this Chapter and Section 111.136.

(Ord. 83-762-402, § 1; Ord. 83-913-457, § 4; Ord. 84-868-455, § 3; Ord. 90-656-410, § 6; Ord. 2006-422-E, § 124; Ord. 2016-140-E, § 16; Ord. 2024-904-E, § 6)

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

Sec. 764.104. - Purpose of tax.

(a)

All tax revenues and any interest accrued thereon received pursuant to this Chapter shall be used as follows:

(1)

To extend, enlarge, and improve existing publicly-owned convention centers in the County.

(2)

To construct a multipurpose convention/coliseum/exhibition center or the maximum components thereof as funds permit in the County.

(3)

To acquire, construct, extend, enlarge, remodel, repair, improve or maintain one or more convention centers, stadiums, exhibition halls, arenas, coliseums, or auditoriums.

(b)

For the purposes of completion of any project pursuant to this Chapter, tax revenues and interest accrued may be used:

(1)

As collateral, pledged or hypothecated, for projects authorized by this Section, including bonds issued in connection therewith.

(2)

As a pledge or capital contribution in conjunction with a partnership, joint venture, or other business arrangement between the City and one or more business entities for projects authorized by this Chapter.

(Ord. 83-762-402, § 1)

Sec. 764.105. - Penalty bills less than $10.

The Tax Collector is instructed not to mail a special penalty bill for the tax hereby imposed when the penalty for late payment is less than $10.

(Ord. 91-1248-492, § 5)

Sec. 761.108. - BJP oversight. Chapter 770 - COUNTY BUSINESS TAX