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mobile home or RV park, or condominiumL for -a where the rental term of is 6 months or�less. The county may elect to impose the tax on subcounty special districts but is responsible for aiding the Department of Revenue in identifying these rental units subject to tax in each district. The tax levied is generally one or two percent. Counties may set an additional one percent above the 2% rate through an extraordinary vote of the governing board or by referendum, provided that the original tax has been in place at least 3 years prior to the date of levy of the new tax. The person receiving consideration for the rental or lease remits the tax to the Department of Revenue. These collections, less costs of administration, are returned monthly to the county which imposed the tax, to be used for the following purposes. • Acquire, construct, operate and promote one or more publicly owned and operated convention centers, such as sports stadiums, coliseums or auditoriums within the district that the tax is is • Promote and advertise tourism in the State of Florida and nationally and internationally, • To fund convention bureaus, and other tourist information bureaus as county agencies or by contract with the Chamber of Commerce and similar associations in the county; • To finance beach development,and restoration as well as shoreline protection and restoration of inland lakes and rivers to which there is no public access; • Those counties with less than 500,000 population may also use the funds to construct, improve, maintain and promote museums, zoos, fishing piers or nativenature centers which are publicly owned and operated either by the county or not for profit organizations which open the facilities to the public, • The revenues may also be pledged to secure and liquidate revenue bonds issued by the county subject to certain limitations. The county has adopted a tourist tax rate of 2%, which went into effect in April 1987. This tax was raised to 3% in September 1993.