3/26/2019 10:50:27 AM
9/30/2015 3:49:18 PM
Tourist Development Tax
State Filed Date
Clerk of the Circuit Court Collecting Funds
Adopting S. 210.04 IRC Code
Tourist Tax 3%
Codified or Exempt
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6/9/000 R D (L E GAL) W G C/n h m <br />ORDINANCE NO. 2000= 019 <br />AN ORDINANCE OF INDIAN RIVER COUNTY, <br />FLORIDA, ADOPTING SECTION 210.04, INDIAN <br />RIVER COUNTY CODE, TO PROVIDE FOR LOCAL <br />COLLECTION, ADMINISTRATION, AND AUDIT OF <br />THE TOURIST DEVELOPMENT TAX; PROVIDING <br />FOR REMITTANCE OF THE TAX TO THE INDIAN <br />RIVER COUNTY CLERK OF THE CIRCUIT COURT, <br />PROVIDING FOR COLLECTION AND <br />ENFORCEMENT BY THE INDIAN RIVER COUNTY <br />CLERK OF THE CIRCUIT COURT; PROVIDING FOR <br />AUDITING BY THE INDIAN RIVER COUNTY CLERK <br />OF THE CIRCUIT COURT; PROVIDING <br />ENFORCEMENT POWERS; PROVIDING FOR <br />PENALTIES; PROVIDING FOR CODIFICATION; <br />PROVIDING FOR SEVERABILITY; AND PROVIDING <br />FOR AN EFFECTIVE DATE. <br />WHEREAS, the Board of County Commissioners of Indian River County, <br />Florida, has levied and imposed a Tourist Development Tax at the rate of three <br />percent (3%) of each dollar and major fraction of each dollar of the total <br />consideration charged for lease or rental of living accommodations for a term of six <br />(6) months or less pursuant to Section 125.0104, Florida Statutes; and <br />WHEREAS, the Tourist Development Tax levied in Indian River County is <br />currently being collected and administered .by the State of Florida Department of <br />Revenue pursuant to Section 125.0104(3), Florida Statutes; and <br />WHEREAS, Section 125.0104(10), Florida Statutes allows for the collection <br />and administration of the tourist development tax on a local basis; and <br />WHEREAS, the Board of County Commissioners of Indian River County <br />determined that it is in its best interest to locally collect and administer the tourist <br />development tax as well as assume the responsibility for auditing the records and <br />accounts of dealers, and collecting and enforcing payments of current and <br />delinquent taxes with functions being accomplished through the Office of the Indian <br />River County Clerk of the Circuit Court; and <br />WHEREAS, the Board of County Commissioners of Indian River County now <br />desires to amend its Tourist Development Tax ordinance, as codified in Chapter 210, <br />Indian River County Code, to provide for the local collection and administration of the <br />tourist development tax as well as the assumption of all responsibility for auditing <br />the records and accounts of dealers and assessing, <br />
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