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Source: The Florida Legislature's Office of Economic and Demographic Research website: October 2013. <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 />(4) Finance beach development and restoration as well as shoreline protection and <br />restoration of inland lakes and rivers to which there is public access; <br />(5) Construct, improve, maintain, and promote museums, zoos, fishing piers, or nature centers <br />which are publicly owned and operated either by the county or a not-for-profit organization <br />which opens the facilities to the public (applicable to those counties with a population less <br />than 500,000); <br />(6) Pledge the revenues to secure and liquidate revenue bonds issued by the county, <br />subject to certain limitations. <br />Community Development Department Indian River County <br />Adopted , 2013, Ordinance 2013- 8 <br />