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THE PROVISIONS IN THE ORDINANCE TRACK THE STATUTE. <br />ALDIS BUTLER SPOKE ON BEHALF OF THE TOURIST DEVELOPMENT <br />COUNCIL AND COMMENTED ON THE PROVISION FOR TAXING A FACILITY OTHER <br />THAN A HOTEL ROOM, SUCH AS A CONDOMINIUM, WHICH HE FELT IS A <br />CONTROVERSIAL QUESTION. MR. BUTLER THEN QUOTED TO THE BOARD FROM <br />A LETTER RECEIVED FROM THE STATE OF FLORIDA, DEPARTMENT OF REVENUE, <br />AS FOLLOWS: <br />"WHEN THE AWNER.OF A SINGLE FAMILY DWELLING IN A CONDOMINIUM <br />APARTMENT HOUSE, OR THE PRIME LEASEHOLDER (OWNER) OF A SINGLE <br />FAMILY DWELLING IN A COOPERATIVELY OWNED APARTMENT HOUSE RENTS <br />HIS APARTMENT, THE RENTAL CHARGE IS NOT SUBJECT TO TAX, AS <br />SUCH RENTALS ARE REGARDED AS RENTALS OF SINGLE FAMILY DWELLINGS. <br />HOWEVER, WHEN ANY OWNER OFFERS MORE THAN ONE SINGLE FAMILY <br />DWELLING FOR RENT IN ANY ONE CONDOMINIUM OR COOPERATIVE APART- <br />MENT HOUSE, ALL SUCH RENTAL CHARGES MADE BY SUCH OWNER ARE <br />TAXABLE.a <br />MR. BUTLER FELT THIS SHOULD ALLEVIATE THE CONCERN <br />THAT IS PREVALENT IN THE COMMUNITY. <br />SAID LETTER FROM THE DEPARTMENT OF REVENUE, DATED <br />.JANUARY 20, 1978, IS HEREBY MADE A PART OF THE MINUTES. <br />41 <br />JL 19 1978 <br />�- 1. _ _35 PA -1 -IF 343 <br />