§ 62-73. Incorporation of general law.

To the extent inconsistent with, or not addressed by, the provisions of this article, the provisions of F.S. §§ 166.231—166.235, shall govern the following with respect to the tax levied under this article and the revenues derived therefrom:

(1)

Initiation and processing of claims of exemption;

(2)

Recordkeeping by sellers;

(3)

Overpayments, refunds and credits;

(4)

Deficiencies, interest and penalties;

(5)

Inspection and audit of seller records by the city;

(6)

Protest, contest and appeals by sellers;

(7)

Exemption of sellers' records from public disclosure and public records law;

(8)

Fees to be deducted and retained by sellers;

(9)

Provision of list of street addresses and other data pertinent to collection and remittance of the tax;

(10)

Enforcement and time limits imposed upon enforcement of the tax;

(11)

All other matters of collection, remittance, administration and enforcement of the tax not otherwise specified under this chapter.

(Ord. No. 05-00, § 1, 5-15-2000)