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-4 _ <br />ORDINANCE NO. 78-23 <br />INDIAN RIVER COUNTY, FLORIDA <br />AN ORDINANCE TO LEVY AND IMPOSE A TWO (2) PER CENT <br />TOURIST DEVELOPMENT TAX PURSUANT TO THE "LOCAL <br />OPTION TOURIST DEVELOPMENT ACT" AS RECENTLY ENACTED <br />BY THE LEGISLATURE FOR THE STATE OF FLORIDA, PRO- <br />VIDING FOR THE COLLECTION OF SAID TAX; PROVIDING <br />THAT THE REVENUE SO RAISED BE UTILIZED TO IMPLEMENT <br />THE INDIAN RIVER COUNTY TOURIST DEVELOPMENT PLAN; <br />PROVIDING FOR THE ADOPTION OF AN INDIAN RIVER COUNTY <br />TOURIST DEVELOPMENT PLAN; ESTABLISHING AN "INDIAN <br />RIVER COUNTY TOURIST DEVELOPMENT COUNCIL"; PROVIDING <br />FOR THE TERMS, QUALIFICATIONS AND POWERS OF THE <br />MEMBERS OF SAID COUNCIL; PROVIDING PENALTIES FOR <br />FAILURE TO COLLECT THE TAX LEVIED; PROVIDING FOR <br />APPROVAL OF THIS ORDINANCE BY REFERENDUM ELECTION; <br />PROVIDING A LIMITATION ON THE TAX TO FOUR (4) YEARS; <br />PROVIDING FOR REPEAL AND PROVIDING AN EFFECTIVE DATE. <br />WHEREAS, Chapter 77-209, Laws of Florida, provides for <br />the levy of a local option tourist development tax by any <br />county; and <br />WHEREAS, under the provisions of Chapter 77-209, Laws of <br />Florida, this Board did on March 23, 1978, adopt a resolution <br />establishing and appointing the members of the Indian River <br />County Tourist Development Council; and <br />WHEREAS, on June 21, 1978, said Tourist Development Council <br />presented to this Board its plan for tourist development; and <br />WHEREAS, notice of a special referendum election to vote on <br />this ordinance shall be duly published in the Vero Beach Press <br />Journal, Vero Beach, Florida, as provided by Section 100.342, <br />Florida Statutes; <br />NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY <br />COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA: <br />SECTION 1: (a) For a period of four (4) years, beginning <br />October 1st, 1978 and ending September 30th, 1982, there is <br />hereby levied and imposed a tourist development tax in Indian <br />River County, Florida, at the rate of two per cent (2%) of each <br />whole and major fraction of each dollar of the total rental <br />charged every person who rents, leases or lets for consideration <br />any living quarters or accommodations in any hotel, apartment <br />hotel, motel, resort motel, apartment, apartment motel, rooming <br />house, tourist or trailer camp, or condominium for a term of <br />