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1/22/2021 <br />CHAPTER 210. - TOURIST DEVELOPMENT TAX <br />Indian River County, FL Code of Ordinances <br />Sec. <br />210.01. <br />Taxing district and <br />levy. <br />Sec. <br />210.02. <br />Tourist <br />development plan. <br />Sec. <br />210.03. <br />Authorized uses of <br />revenue. <br />Sec. <br />210.04. <br />Local <br />administration of <br />tourist <br />development tax. <br />Section 210.01. - Taxing district and levy. <br />(a) There are hereby created two (2) taxing districts in which the tourist development tax is imposed. One <br />taxing district encompasses the geographical boundaries of the City of Vero Beach. The second taxing <br />district encompasses the remainder of geographical boundaries of Indian River County. <br />(b) There is hereby adopted and imposed a two (2) percent tourist development tax in accordance with F.S. § <br />125.0104, on the exercise within each of the taxing districts herein created of the taxable privilege of <br />renting, leasing or letting, for consideration any living quarters or accommodations in any hotel, <br />apartment hotel, motel, rooming house, mobile home park, recreational vehicle park, camping space or <br />condominium for a term of six (6) months or less. <br />(c) There is hereby adopted and imposed an additional one (1) percent tourist development tax in <br />accordance with F.S. § 125.0104(3)(d), on the exercise within each of the taxing districts of the taxable <br />privilege of renting, leasing, or letting for a consideration any living quarters or accommodations in any <br />hotel, apartment hotel, motel, rooming house, mobile home park, recreational vehicle park, camping <br />space or condominium for a term of six (6) months or less. Said additional tax shall be for the purpose of <br />funding those authorized uses of tourist development tax revenue as set out in section 210.03(a)(4) of <br />this ordinance. <br />(d) There is hereby adopted and imposed an additional one (1) percent tourist development tax in <br />accordance with F.S. § 125.0104(3)(1), on the exercise within each of the taxing districts of the taxable <br />privilege of renting, leasing, or letting for consideration any living quarters or accommodations in any <br />hotel, apartment hotel, motel, rooming house, mobile home park, recreational vehicle park, caf"ng <br />1/6 <br />