AA 07-02 Settlement or Compromise

Margarita Alfaro Local Business Activities

Tourist Development Tax
Administrative Advisory Number 07-02

SUBJECT: Tourist Development Tax Settlement or Compromise

ISSUE: Identifying Who Makes Decision on Settlement or Compromise

DATE: May 10, 2007

Settlement or Compromise on Tourist Development Taxes, Penalty and Interest

The Tax Collector or his/her designee may enter into a settlement or compromising agreement concerning the liability of tourist development taxes, penalties and interest.
When considering a settlement or compromising, the Tax Collector or his/her designee will consider the following Florida Administrative Codes for guidance:

12-13-003 Request for Settlement or Compromise
12-13-005 Grounds for Finding Doubt as to Liability
12-13-006 Grounds for Finding Doubt as to Collectability
12-13-007 Grounds for Reasonable Cause for Compromise of Penalties

 

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Re: Florida Statutes 213.21 (2) (a) and (3)