2. By what authority are these taxes governed?

The Florida Local Option Tourist Development Tax, Florida Statute 125.0104 permits the Board of County Commissioners of Walton County, Florida to levy a tourist development tax. Florida Statutes Chapter 212 Tax on Sales, Use, and Other Transactions authorize how the local option tax is to be administered, enforced, and audited by Walton County, Florida. Per Walton County Ordinance 91-12 & 2021-01, the Clerk of Courts & County Comptroller is required to collect & enforce the Tourist Development Tax in both Walton County tax districts.

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