Collier County |
Code of Ordinances |
Chapter 126. TAXATION |
Article III. TOURIST DEVELOPMENT TAX (LODGING TAX) |
Division 3. 1992 TAX ORDINANCE |
§ 126-85. Penalties for Failure to Collect.
Latest version.
Any person who is a dealer hereunder who fails or refuses to charge and collect from the person paying any rental or lease the taxes herein provided, either by himself or through his agents or employees, is, in addition to being personally liable for the payment of the tax, guilty of a misdemeanor of the first degree, punishable as provided in F.S. § 775.082 or F.S. § 775.083.
(Ord. No. 2017-35, § 1)