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.