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,JAN 2 � d <br />1/27/87(B4)LEGAL(Bnm) <br />Boot- '6 a .121 <br />ORDINANCE NO. 87-11 <br />AN ORDINANCE OF INDIAN RIVER COUNTY, <br />FLORIDA, LEVYING AND IMPOSING A TOURIST <br />DEVELOPMENT TAX PURSUANT TO SECTION <br />125.0104, FLORIDA STATUTES; ESTABLISHING <br />THE TOURIST DEVELOPMENT COUNCIL AND <br />PROVIDING FOR MEMBERSHIP AND DUTIES <br />THEREOF; ADOPTING A COUNTY PLAN FOR <br />TOURIST DEVELOPMENT; ESTABLISHING USES <br />FOR TOURIST DEVELOPMENT TAX REVENUES; <br />PROVIDING FOR REFERENDUM APPROVAL OF <br />TOURIST DEVELOPMENT TAX IN TWO SUBCOUNTY <br />TAXING DISTRICTS, ONE TO ENCOMPASS THE <br />CITY OF VERO BEACH, AND THE OTHER TO <br />ENCOMPASS THE REMAINDER OF THE COUNTY; <br />PROVIDING FOR SEVERABILITY AND EFFECTIVE <br />DATE. <br />WHEREAS, Section 125.0104, Florida Statutes, the <br />"Local Option Tourist Development Act", authorizes any <br />County in this State to levy and impose a tourist <br />development tax on the exercise within its boundaries of the <br />taxable privilege of renting,- leasing, or letting for <br />consideration any living quarters or accommodations in any <br />hotel, apartment hotel, motel, rooming house, mobile home <br />park, recreational vehicle park or condominium for a term of <br />six months or less; and <br />WHEREAS, the Board of County Commissioners of <br />Indian River County finds and declares that it is in the <br />best interest of the health, safety and welfare of the <br />citizens and residents of Indian River County to adopt an <br />ordinance levying and imposing a two percent tourist <br />development tax in accordance with Section 125.0104, Florida <br />Statutes; and <br />WHEREAS, this ordinance shall not take effect <br />until and unless the ordinance levying and imposing the <br />tourist development tax has been approved in a referendum <br />election by a majority of the electors voting in such <br />election; <br />1 <br />