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Comprehensive Plan Capital Improvements Element <br />percent. Counties, however, may set an additional one percent above the original tax through an <br />extraordinary vote of the governing board or by referendum. Currently, Indian River County <br />imposes the original two percent tourist tax as well as an additional one percent tax. Sixty-two <br />Florida counties out of sixty-seven total counties currently levy a tourist tax. Of those sixty-two <br />counties, forty-five counties, including Indian River County, impose an additional one percent tourist <br />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%). While Indian River County and Martin County each have a tourist tax <br />rate of 4.00%, Okeechobee County has the lowest tourist tax levy. <br />Source: The Florida Legislature's Office of Economic and Demograpnic xesearcn, Locai vovernmcnL rin u t;iai in iivauv'L <br />Handbook. October 2012. <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 />Community Development Department Indian River County <br />Adopted , 2012, Ordinance 2012- 8 <br />Table <br />6.2 D <br />tional Tau>l'ist Taxes on Transient Rental Facilities <br />A,ddition01; <br />Original <br />Additional <br />Professional <br />Sports <br />Professional <br />' <br />Maximum <br />ala <br />Total ala <br />countyTourist <br />Tax <br />FranchiseFranchisei <br />P arts <br />otelntia3 <br />Levy <br />Tax ' <br />Facility Tax <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 />5.00% <br />4.00% <br />Martin <br />2.00% <br />1.00% <br />1.00% <br />5.00% <br />4.00% <br />Okeechobee <br />2.00% <br />1.00% <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: The Florida Legislature's Office of Economic and Demograpnic xesearcn, Locai vovernmcnL rin u t;iai in iivauv'L <br />Handbook. October 2012. <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 />Community Development Department Indian River County <br />Adopted , 2012, Ordinance 2012- 8 <br />