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Table 6.2: Optional Tourist Taxes on Transient Rental Facilities <br /> Professional Additional Maximum <br /> County Original Additional Sports Professional Potential% Total%Levy <br /> Tourist Tax Tax Franchise Sports Levy <br /> Facility Tax Franchise Tax <br /> Brevard 2.00% 1.00% 1.00% 1.00% 5.00% 5.00% <br /> Indian River 2.00% 1.00% 1.00% 5.00% 4.00% <br /> Martin 2.00% 1.00% 1.00% 1.00% 5.00% 5.00% <br /> Okeechobee 2.00% 1.00% 5.00% 3.00% <br /> Palm Beach 2.00% 1.00% 1.00% 1.00% 6.00%* 6.00%* <br /> St.Lucie 2.00% 1.00% 1.00% 1.00% 5.00% 5.00% <br /> Note:Shading indicates those counties eligible to impose a particular tax <br /> *Palm 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 />