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A. Preamble: The provisions of this chapter shall apply to the administration, enforcement and collection of sales and lodging taxes by the town of Winter Park, including taxes levied and imposed by this title and any tax provided by ordinance to be administered, enforced or collected pursuant to the provisions of this chapter.
B. Uniformity: The provisions of this chapter shall be construed to effect uniformity of administration, enforcement and collection of taxes, and to establish uniform procedures, but shall not be construed to extend or increase the application, rate or amount of any tax levied or imposed by ordinance; provided, however, that the imposition of a penalty, interest, or both penalty and interest shall be lawful and shall not be construed as an extension or increase of the application, rate or amount of tax.
C. Home Rule: The purpose of this chapter is to provide the power necessary to exercise effectively the right to raise revenue that is essential to home rule and self-government. Any similarities to state law herein are adopted for the purpose of promoting efficiency in the collection of revenue. Regardless of any such similarities, the provisions contained herein are matter of solely local concern. (Ord. 225, Series of 1994)