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Last modified
2/18/2025 3:45:33 PM
Creation date
12/6/2017 11:45:27 AM
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Ordinances
Ordinance Number
2017-015
Adopted Date
12/05/2017
Agenda Item Number
10.A.2.
Ordinance Type
Amendment
State Filed Date
12\08\2017
Entity Name
Capital Improvements Program
Attached Update to 2030 Comprehensive Plan
Subject
updating schedule and related data and analysis sections
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Table 6.2: Optional Tourist Taxes on Transient Rental Facilities <br />Professional Additional <br />County <br />Original <br />Additional <br />Sports Professional <br />Maximum <br />Potential <br />Tourist Tax <br />Tax <br />Franchise Sports <br />% <br />Total % Levy <br />Facility Tax Franchise Tax <br />Levy <br />Brevard <br />2.00% <br />1.00% <br />1.00% 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% 1.00% <br />5.00% <br />5.00% <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% 1.00% <br />6.00%* <br />j 6.00%* <br />St. Lucie <br />2.00% <br />1.00% <br />1.00% 1.00% <br />5.00% <br />5.00% <br />Note: Shading indicates those counties eligible to impose a particular tax <br />*Pahn Beach County is 1 out of 8 counties in the state that can also impose a 1 % High Tourism Impact Tax, which it currently does levee. <br />Source: The Florida Legislature's Office of Economic and Demographic Research website: November 2017. <br />The Local Option Tourist Tax can be used for the following purposes: <br />(1) Acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate, and <br />promote one or more publicly owned and operated convention centers, such as sports <br />stadiums, coliseums, or auditoriums within the district that the tax is imposed; <br />(2) Acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate, and <br />promote aquariums, or museums that are publicly owned and operated or owned and <br />operated by a not-for-profit organization and open to the public, within the <br />boundaries of the county or subcounty special taxing district in which the tax is <br />levied; <br />(3) Promote zoological parks that are publicly owned and operated or owned and <br />operated by not-for-profit organizations and open to the public; <br />(4) Promote and advertise tourism nationally, internationally, and in the State of Florida; <br />(5) 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 />(6) 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 />Community Development Department Indian River County <br />Adopted December 5, 2017, Ordinance 2017-015 8 <br />
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