Resort Tax Statutes and Administrative Codes

Chapter 832

832.06 - Prosecution for worthless checks given tax collector for licenses or taxes; refunds.

Chapter 125

125.0104 - Tourist development tax; procedure for levying; authorized uses; referendum; enforcement.

Chapter 212

212.03 - Tourist development tax; procedure for levying; authorized uses; referendum; enforcement.

212.10 - Sale of business; liability for tax, procedure, penalty for violation.

212.11 - Tax returns and regulations.

212.12 - Dealer's credit for collections tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required.

212.13 - Records required to be kept; power to inspect; audit procedure.

212.14 - Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum.

212.15 - Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review.

212.18 - Administration of law; registration of dealers; rules.

Chapter 213

213.015 - Taxpayer rights.

213.025 - Audits, inspections, and interviews.

213.051 - Service of subpoenas.

213.053 - Confidentiality and information sharing.

213.0535 - Registration Information Sharing and Exchange Program.

213.21 - Informal conferences; compromises.

213.22 - Technical assistance advisements.

213.25 - Refunds; credits; right of setoff.

213.285 - Certified audits.

213.29 - Failure to collect and pay over tax or attempt to evade or defeat tax.

213.30 - Compensation for information relating to a violation of the tax laws.

213.34 - Authority to audit.

213.345 - Tolling of periods during an audit.

213.35 - Books and records.

213.50 - Failure to comply; revocations of corporate charter; refusal to reinstate charter.

213.67 - Garnishment.

213.68 - Garnishment; collecting entity of counties which self-administer collection of tourist development tax.

213.69 - Authority to issue warrants.

213.731 - Collection action; notice; taxpayer's protest and review rights.

213.732 - Jeopardy findings and assessments.

213.733 - Satisfaction of warrant.

213.75 - Application of payments.

213.755 - Filing of returns and payment of taxes by electronic means.

213.756 - Funds collected are state tax funds.

213.757 - Willful failure to pay over funds or destruction of records by agent.

Administrative Codes

12A-3.001 - Scope of Rules; Imposition of the Tax.

12A-3.002 - Taxable Status of Guests or Tenants on the Effective Date of the Levy of the Tax.

12A-3.006 - Rents involving fractions of a dollar; computation of tax.

12A-1.001 - Specific exemptions.

12A-1.012 - Repossessed merchandise and bad debts.

12A-1.014 - Refunds and credits for sales tax erroneously paid.

12A-1.038 - Consumer's Certificate of Exemption; exemption certificates.

12A-1.055 - Sale or discontinuation of business.

12A-1.056 - Tax due at time of sale; tax returns and regulations.

12A-1.060 - Registration.

12A-1.061 - Rentals, leases, and licenses to use transiet accommodations.

12A-1.090 - Tax liens, garnishment, and jeopardy assessments.