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„�. .�� ' 6/28/93(OR17/tou.rist)LEGAL<WGC/nhm�
<br />ORDINANCE NO. 93- 27
<br />AN ORDINANCE OF INDIAN RIVER COUNTY, FLORIDA,
<br />AMENDING CHAPTER 210 OF THE INDIAN RIVER
<br />COUNTY CODE, TOURIST DEVELOPMENT TAX, TO
<br />AUTHORIZE AN ADDITIONAL ONE PERCENT LEVY
<br />PURSUANT TO F.S. 125.0104(3)(d), AND TO AMEND
<br />AUTHORIZED USES OF REVENUE, AND PROVIDING FOR
<br />CODIFICATION, SEVERABILITY AND EFFECTIVE DATE.
<br />WHEREAS, -,Indian River County, by ordinance and referendum of
<br />the voters in 1987, levied a two percent tourist development tax on each
<br />dollar and major fraction of each dollar of total consideration charged for
<br />leases and rentals for a term of six months or less; and
<br />WHEREAS, the two percent tax has been imposed for the statutory
<br />levy; and
<br />WHEREAS, the Board of County Commissioners is desirous of
<br />having a dedicated source of revenue to finance beach improvement,
<br />maintenance, renou-rishment, restoration and erosion control;
<br />1061 •' ! I 1 1 11 ilillillilillill i I Ii•'i • •
<br />COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, that:
<br />SECTION 1. Amendment to Section 210.01, Taxing District and
<br />Section 210.01 of the Indian River County Code is hereby amended
<br />by adding subsection (c), to -wit:
<br />"(c) There is hereby adopted and imposed an additional one
<br />percent (10) tourist development tax in accordance with Section
<br />125.0104 (3) (d) , Florida Statutes, on the exercise within each of
<br />the taxing districts of the taxable privilege of renting, leasing, or
<br />letting for a consideration any living quarters or accommodations in
<br />any hotel, apartment hotel, motel, rooming house, mobile home
<br />park, recreational vehicle park, camping space or condominium for
<br />a term of six (6) months or less. Said additional tax shall be for
<br />the purpose of funding those authorized uses of tourist
<br />development tax revenue as set out in Section 210.03(a) (4) of this
<br />ordinance. ”
<br />SECTION 2. Amendment to Section 210.03(.), Authorized Uses of
<br />Section 210.03(b) is hereby amended to read
<br />"(b) Thi / N16040 /N/160/40
<br />*0016 040/t :/1n */lbs/ihYo
<br />W041ho / 160444 / y41hod /fY�0 /
<br />hof/ fotft/M/ Up to fifty (50) percent of
<br />the revenues to be derived from the tourist development
<br />tax ph f shall be pledged` to secure and liquidate
<br />revenue bonds issued by the county for the purposes
<br />CODING: Words in sirrot/fArovigA type are deletions from existing law,
<br />words underlined are additions.
<br />minimum
<br />of three years required
<br />prior to the
<br />effective date of this additional
<br />levy; and
<br />WHEREAS, the Board of County Commissioners is desirous of
<br />having a dedicated source of revenue to finance beach improvement,
<br />maintenance, renou-rishment, restoration and erosion control;
<br />1061 •' ! I 1 1 11 ilillillilillill i I Ii•'i • •
<br />COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, that:
<br />SECTION 1. Amendment to Section 210.01, Taxing District and
<br />Section 210.01 of the Indian River County Code is hereby amended
<br />by adding subsection (c), to -wit:
<br />"(c) There is hereby adopted and imposed an additional one
<br />percent (10) tourist development tax in accordance with Section
<br />125.0104 (3) (d) , Florida Statutes, on the exercise within each of
<br />the taxing districts of the taxable privilege of renting, leasing, or
<br />letting for a consideration any living quarters or accommodations in
<br />any hotel, apartment hotel, motel, rooming house, mobile home
<br />park, recreational vehicle park, camping space or condominium for
<br />a term of six (6) months or less. Said additional tax shall be for
<br />the purpose of funding those authorized uses of tourist
<br />development tax revenue as set out in Section 210.03(a) (4) of this
<br />ordinance. ”
<br />SECTION 2. Amendment to Section 210.03(.), Authorized Uses of
<br />Section 210.03(b) is hereby amended to read
<br />"(b) Thi / N16040 /N/160/40
<br />*0016 040/t :/1n */lbs/ihYo
<br />W041ho / 160444 / y41hod /fY�0 /
<br />hof/ fotft/M/ Up to fifty (50) percent of
<br />the revenues to be derived from the tourist development
<br />tax ph f shall be pledged` to secure and liquidate
<br />revenue bonds issued by the county for the purposes
<br />CODING: Words in sirrot/fArovigA type are deletions from existing law,
<br />words underlined are additions.
<br />
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