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JAN "?? <br />ORDINANCE NO. 87- 11 <br />BOOK — 67 N E � � <br />a member of the Board of County Commissioners shall be the <br />Chairman of the Tourist Development Council. <br />d. The Council shall, from time to time, make <br />recommendations to the Board of County Commissioners for the <br />effective operation of the special projects or for uses of <br />the tourist development tax revenue. The Council shall <br />continuously review expenditures of revenues from the <br />tourist development trust fund and shall receive, at least <br />quarterly, expenditure reports from the Board of County <br />Commissioners or its designee. Expenditures which- the <br />Council believes to be unauthorized shall be reported to the <br />Board of County Commissioners and to the Department of <br />Revenue. The Board of County Commissioners and the <br />Department of Revenue shall review the findings of the <br />Council and take appropriate administrative or judicial <br />action to ensure compliance with this ordinance and with <br />Section 125.0104, Florida Statutes. <br />2. Taxing District and Levy. <br />a. There are hereby created two taxing <br />districts in which the tourist development tax is proposed. <br />One taxing district encompasses the geographical boundaries <br />of the City of Vero Beach. The second taxing district <br />encompasses the remainder of geographical boundaries of <br />Indian River County. <br />b. There is hereby adopted and imposed a two <br />percent tourist development tax in accordance with Section <br />125.0104, Florida Statutes, on the exercise within each of <br />the taxing districts herein created of the taxable privilege <br />of renting, leasing, or letting for consideration any living <br />quarters or accommodations in any hotel, apartment hotel, <br />motel, rooming house, mobile home park, recreational vehicle <br />park, camping space or condominium for a term of six months <br />or less. <br />3. Tourist Development Plan. There are hereby <br />adopted the plans for tourist development for each district <br />3 <br />M <br />