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Comprehensive Plan Capital Improvements Element <br />by 30.47% over that period. <br />Distribution of surtax proceeds is based on the specifics of an interlocal agreement or through a <br />formula based on population. Local Infrastructure Surtax revenue from Indian River County is <br />distributed to county government and municipal governments through a formula based on <br />population. <br />Twenty-four of the sixty-seven Florida counties levy a Local Government Infrastructure Surtax. <br />Within Indian River County's region, Brevard, Palm Beach, and St. Lucie counties do not levy the <br />surtax, while Martin County has levied the infrastructure surtax. Okeechobee County is eligible to <br />levy the infrastructure surtax, but instead levies a Small County Surtax of 10/0, which is another local <br />discretionary sales surtax. <br />• Tourist Development Tax <br />Any county in the state may, subject to a <br />vote of the citizenry, impose a Tourist <br />Development Tax. The transient rental <br />trade is the primary base for the levy of <br />the tourist tax. Any lodging agreement for <br />six months or less is subject to the tax. <br />The tourist tax levy is generally one or <br />two percent. Counties may set an <br />additional one percent above the original <br />tax through an extraordinary vote of the <br />governing board or by referendum. <br />Currently, Indian River County imposes <br />the original two percent tourist tax as well <br />as an additional one percent tax. Fifty- <br />three Florida counties out of sixty-seven <br />total counties currently levy a tourist tax. <br />Of those fifty-three counties, thirty-three <br />counties, including Indian River County, impose an <br />$1,600 <br />$1,400 <br />$1,200 <br />$1,000 <br />$800 <br />$600 <br />$400 <br />$200 <br />$- <br />Figure 6.7: Tourist Development Tax <br />Revenue <br />1999 2000 2001 2002 2003 2004 <br />Revenue (in thousands) <br />Source: Indian River County Finance Department <br />additional one percent tourist tax. <br />Table 6.2 displays the tourist taxes imposed in counties that are geographically proximate to Indian <br />River County. Compared to neighboring counties, Indian River County imposes a similar level of <br />tourist taxes. Brevard, Indian River, Palm Beach, and St. Lucie Counties have the highest tourist tax <br />levy of the six counties listed. Martin County has the lowest tourist tax levy. <br />Community Development Department Indian River County <br />Supplement #_; Ordinance 2005- <br />7 <br />