§ 19-31. Duties and responsibilities of city clerk.

(a) The city clerk shall perform the duties of tax collector in respect to collection of the public service tax.

(b) The city clerk shall maintain records of all known sellers of items taxable hereunder which records shall include the reports required to be filed by the sellers with the remittance of taxes due the city.

(c) The city clerk shall maintain, provide, update and make available to sellers an alphabetical listing of all street names within the city. Said listing shall meet all criteria established in F.S. § 166.231(9)(d).

(d) The city clerk shall notify in writing by certified mail any known seller of items taxable hereunder of any change in the city boundaries or in the rate of taxation. Said notification shall occur within seven (7) days of the adoption of an ordinance authorizing such change.

(e) The city clerk shall develop and implement procedures for the collection of public service taxes due the city which shall include notification of delinquent status and billing for interest due on late payments. A billing for interest due shall not be required when said interest is less than ten dollars ($10.00).

(f) The city clerk is authorized to refuse issuance or renewal of a local business tax receipt if the public service tax of the applicable business has become delinquent or remains unpaid.

(Ord. No. 96-20, § 1, 11-20-96; Ord. No. 2001-19, § 1, 11-20-01; Ord. No. 2006-47, § 3, 12-5-06)