Collier County |
Code of Ordinances |
Chapter 126. TAXATION |
Article V. LOCAL GOVERNMENT INFRASTRUCTURE SURTAX |
§ 126-187. Administration, collection and distribution of proceeds.
Latest version.
The Surtax shall be administered, collected, and enforced in accordance with the provisions of F.S. § 212.054, and the rules promulgated by the Florida Department of Revenue. The proceeds of the Surtax shall be distributed by the Department of Revenue directly to the County and Municipalities, in accordance with F.S. § 218.62.
(Ord. No. 2018-21, § 3)