Laserfiche WebLink
r <br />8/28/93(C31Xn/tou1r1at)LECiALEWGa/1.113m) <br />ORDINANCE NO. 93- 27 <br />AN ORDINANCE OF INDIAN RIVER COUNTY, FLORIDA, <br />AMENDING CHAPTER 210 OF THE INDIAN RIVER <br />COUNTY CODE, TOURIST DEVELOPMENT TAX, TO <br />AUTHORIZE AN ADDITIONAL ONE PERCENT LEVY <br />PURSUANT TO F.S. 125.0104(3)(d), AND TO AMEND <br />AUTHORIZED USES OF REVENUE, AND PROVIDING FOR <br />CODIFICATION, SEVERABILITY AND EFFECTIVE DATE. <br />WHEREAS, Indian River County, by ordinance and referendum of <br />the voters in 1987•, levied a two percent tourist development tax on each <br />dollar and major fraction of each dollar of total consideration charged for <br />leases and rentals for a term of six months or less; and <br />WHEREAS, the two percent tax has been imposed for the statutory <br />minimum of three years required prior to the effective date of this additional <br />levy; afid <br />WHEREAS, the Board of County Commissioners is desirous of <br />having a dedicated . source of revenue to finance beach improvement, <br />maintenance, renourishment, restoration and erosion control; <br />NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY <br />COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, that: <br />SECTION 1. Amendment to Section 210.01, Taxing District and <br />Lev <br />Section 210.01 of the Indian River County Code is hereby amended <br />by adding subsection (c), to -wit: <br />"(c) There is hereby adopted and imposed an additional one <br />percent (1%) tourist development tax in accordance with Section <br />125.0104 (3) (d) , Florida Statutes, on the exercise within each of <br />the taxing districts of the taxable privilege of renting, leasing, or <br />letting for a consideration any living quarters or accommodations in <br />any hotel, apartment hotel, motel, rooming house, mobile home <br />park, recreational vehicle park, camping space or condominium for <br />a term of six (6) months or less. Said additional tax shall be for <br />the purpose of funding those authorized uses of tourist <br />development tax revenue as set out in Section 210.03(a) (4) of this <br />ordinance." <br />9 <br />JUC 20 1993 <br />BOOK 90 PAGE 12 <br />