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2010-252A (07)
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2010-252A (07)
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Last modified
7/9/2020 4:36:01 PM
Creation date
10/5/2015 10:01:36 AM
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Template:
Official Documents
Official Document Type
Report
Approved Date
10/12/2010
Control Number
2010-252A (7)
Agenda Item Number
10.A.3
Entity Name
Comprehensive Plan
Subject
EAR based Amendments 2030Comprehensive Plan
Chapter 6 Capital Improvements Element
Supplemental fields
SmeadsoftID
13459
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Comprehensive Plan Capital Improvements Element <br />tax. Sixty Florida counties out of sixty-seven total counties currently levy a tourist tax. Of those <br />sixty counties, forty-three counties, including Indian River County, impose an additional one percent <br />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, Palm Beach, and St. Lucie Counties have the highest tourist tax levy of the <br />six counties listed (5.0%). Indian River County and Martin County each have a tourist tax rate of <br />4.00%. Okeechobee County has the lowest tourist tax levy. <br />Table 6.2: Optional Tourist Taxes on Transient Rental Facilities <br />Additional <br />Professional <br />Original <br />Additional <br />Sports <br />Professional <br />Maximum <br />° <br />Total /° <br />County <br />Tourist <br />Sports <br />Potential <br />Tax <br />Franchise <br />Levy <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 />1.00% <br />1.00% <br />---------- <br />5.00% <br />4.00% <br />Okeechobee <br />2.00% <br />1.00% <br />---------- <br />---------- <br />5.00% <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 />Shading indicates those counties eligible to impose a particular tax <br />Source: Florida Legislative Committee on Intergovernmental Relations, Local Government Financial Information <br />Handbook. October 2010. <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 />Community Development Department Indian River County <br />Adopted November 2, 2010, Ordinance 2010-024 <br />8 <br />
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