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1984-60
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1984-60
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Last modified
3/20/2019 12:01:54 PM
Creation date
10/5/2015 9:51:07 AM
Metadata
Fields
Template:
Ordinances
Ordinance Number
1984-60
Adopted Date
09/05/1984
Ordinance Type
Taxation
State Filed Date
09\17\1984
Entity Name
Additional Tax Criminal Justice
Subject
One Percent Sales Tax
Supplemental fields
SmeadsoftID
13178
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INDIAN RIVER COUNTY ORDINANCE NO. 84-60 <br />AN ORDINANCE OF THE BOARD OF COUNTY COMMISSIONERS <br />OF INDIAN RIVER COUNTY, FLORIDA, AUTHORIZING THE <br />LEVY FOR THE PERIOD OF JANUARY 1, 1985, THROUGH <br />DECEMBER 31, 1985, OF AN ADDITIONAL ONE PERCENT TAX <br />ON ALL TRANSACTIONS OCCURRING IN THE COUNTY WHICH <br />ARE SUBJECT TO THE STATE TAX IMPOSED ON THE SALES, <br />USE, RENTALS, ADMISSIONS AND OTHER TRANSACTIONS, <br />AS PROVIDED IN THIS ORDINANCE, EXCEPT AT THE SALES <br />AMOUNT ABOVE $1,000 ON ANY ONE TRANSACTION SHALL <br />NOT BE SUBJECT TO THE TAX IMPOSED BY THIS SECTION; <br />PROVIDING FOR IMPOSITION OF TAX; TRANSACTIONS <br />SUBJECT TO THE TAX AUTHORIZED IN THIS ORDINANCE; <br />USE OF PROCEEDS; REFERENDUM REQUIRED; FORM OF <br />BALLOT; ADMINISTRATION OF TAX; ESTABLISHMENT OF <br />BRACKETS APPLICABLE TO ALL TRANSACTIONS; <br />ADDITIONAL TAX; NOTIFICATION OF DEPARTMENT OF <br />REVENUE; STATE LAW SUPERSEDES; SEVERABILITY; <br />AND EFFECTIVE DATE. <br />WHEREAS, the Legislature of the State of Florida adopted <br />Chapter 83-355, Florida Statutes, during the 1983 Session, <br />providing for the discretionary imposition by each county of an <br />additional one cent sales tax for one year only to fund local <br />criminal justice facilities, and <br />WHEREAS, the Board of County Commissioners of Indian <br />River County now desires to exercise the discretion granted by the <br />Legislature in adoption of this Ordinance. <br />NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF <br />COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, <br />THAT; <br />SECTION 1 <br />ti <br />IMPOSITION OF TAX <br />There is hereby levied for the period beginning January <br />1, 1985 through December 31, 1985, an additional one percent tax <br />on all transactions occurring in the County which are subject to <br />the State tax imposed on sales, use, rentals, admissions and other <br />transactions as hereafter provided in this Ordinance, except that <br />the sales amount above $1,000 on any one transaction shall not be <br />subject to the tax imposed by this Ordinance. <br />SECTION 2 <br />TRANSACTIONS SUBJECT TO THE TAX AUTHORIZED IN <br />THIS ORDINANCE <br />For the purpose of this Ordinance, a transaction subject <br />to the tax authorized in this Ordinance shall be deemed to have <br />occurred in Indian River County when: <br />-1- <br />
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