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ORDINANCE 2007-038 <br />Comprehensive Plan Capital Improvements Element <br />tourist taxes. Brevard, Indian <br />Rive., Palm Beach, -St. Lucie, and Indian River -Counties have the <br />highest tourist tax levy of the six counties listed. Martin County has the lowest tourist tax levy. <br />Table 6.2: Optional Tourist Taxes on Transient Rental Facilities <br />Professional <br />Additional <br />Original <br />Additional <br />Sports <br />Professional <br />Maximum <br />Total <br />County <br />Tourist <br />Tax <br />Franchise <br />Sports <br />Potential % <br />Le vy <br />Tax <br />Facility Tax <br />Franchise <br />Levy <br />Tax <br />Brevard <br />2.00% <br />1.00% <br />1.00% <br />1.00% <br />5.00% <br />5.00% <br />Indian River <br />2.00% <br />1.00% <br />1.00% <br />---------- <br />5.00% <br />4.00% <br />Martin <br />2.00% <br />-------- <br />---------- ` <br />......... <br />4.00% <br />2.00% <br />Okeechobee <br />2.00% <br />1.00% <br />... <br />__________ <br />4.00% <br />3.00% <br />Palm Beach <br />2.00% <br />1.00% <br />1.00% <br />1.00% <br />5.00% <br />5.00% <br />St. Lucie <br />2.00% <br />1.00% <br />1.00% <br />1.00% <br />5.00% <br />5.00% <br />lrxg indicates those counties eligible to impose a particular tax <br />source: Florida legislative Committee on <br />Intergovernmental Relations. June 14 2007. <br />The Local Option Tourist Tax can be used for the following purposes: <br />(1) Acquire, construct, operate, and promote one or more publicly owned and operated <br />convention centers, such as sports stadiums, coliseums, or auditoriums within the <br />district that the tax is imposed; <br />(2) Promote and advertise tourism nationally, internationally, and in the State of Florida; <br />(3) Fund convention bureaus and other tourist information bureaus as county agencies or by <br />contract with the Chamber of Commerce or similar associations in the county; <br />(4) Finance beach development and restoration as well as shoreline protection and <br />restoration of inland lakes and rivers to which there is public access; <br />(5) Construct, improve, maintain, and promote museums, zoos, fishing piers, or nature centers <br />which are publicly owned and operated either by the county or a not-for-profit organization <br />which opens the facilities to the public (applicable to those counties with a population less <br />than 500,000); <br />Community Development Department Indian River County <br />8 <br />