§ 2-211. Purchasing Card Program.

The Procurement Services Director shall be responsible for the overall management and operation of the County's purchasing card program in conformance with the Collier County Administrative Practices and Procedures Manual. For the purpose of this Procurement Ordinance, a purchasing card is a credit card officially assigned to specific employees under the purview of the Board of County Commissioners' agency for the purpose of transacting small and/or strategic purchases. The Procurement Services Director shall be authorized to assign cards to employees for these purchases. The Procurement Services Director shall be responsible for establishing the following dollar limits for each assigned card:

1.

Single Transaction Limit: Not to exceed $1,000.00 per card unless otherwise authorized by the Procurement Services Director.

2.

Monthly Spending Limit: Not to exceed $10,000.00 per card unless otherwise authorized by the Procurement Services Director.

3.

Strategic Purchases: The Procurement Services Director may utilize (or delegate the authority to other Agency staff to utilize) a purchasing card to place orders that exceed the limits set forth under this section in instances where one or more of the following is true:

a.

Where the purchase is to address a valid public emergency; or

b.

Where the County will earn revenue through card program rebates; or

c.

Where a vendor is requiring the County to order by purchasing card.

4.

Sales Tax Compliance: Pursuant to F.S. § 212.08(6), County purchases transacted with vendors within the State of Florida are exempt from the State sales and use tax. In such instances, it is the responsibility of the cardholder to provide the vendor with the appropriate tax exemption information when the card is presented to the vendor. In the event that the cardholder fails to provide the vendor with the appropriate tax exemption information when the card is presented the cardholder may be responsible for payment of the tax.

It is the position of the Board that it is not cost effective or in the public interest to require a cardholder to seek a credit for sales tax collected when the total sale does not exceed $300. In the event that the total sale exceeds $300, the cardholder's Director is responsible to ensure the tax is returned to the County for the purchase.

In all such instances, the Procurement Services Director shall ensure that the purchase has been approved subject to all other provisions of this policy. All fixed assets purchased using a purchasing card shall be properly reported to the Fixed Assets Section of the Clerk of Courts Finance Division so that it can be properly recorded.

(Ord. No. 2017-08, § 26)