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2023-012
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Last modified
9/5/2023 9:29:36 AM
Creation date
9/5/2023 9:29:12 AM
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Ordinances
Ordinance Number
2023-012
Adopted Date
08/29/2023
Agenda Item Number
10.A.1.
Ordinance Type
Amending Section 210.01
State Filed Date
08\31\2023
Entity Name
Tourist Deverlopment Tax
Subject
Amending Section 210.01 (taxing district and levy) and Section 210.03 (authorized uses of revenue)
of Chapter 210 (Tourist Development Tax) of the Code of Indian River County, Florida.
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ORDINANCE NO. 2023-012 <br />AN ORDINANCE OF THE BOARD OF COUNTY COMMISSIONERS OF <br />INDIAN RIVER COUNTY, FLORIDA, AMENDING SECTION 210.01 (TAXING <br />DISTRICT AND LEVY) AND SECTION 210.03 (AUTHORIZED USES OF <br />REVENUE) OF CHAPTER 210 (TOURIST DEVELOPMENT TAX) OF THE <br />CODE OF INDIAN RIVER COUNTY, FLORIDA IN ORDER TO IMPOSE AN <br />ADDITIONAL CENT OF TOURIST DEVELOPMENT TAXES AND <br />REALLOCATE THE AUTHORIZED USES OF THE TOURIST DEVELOPMENT <br />TAX REVENUE; AND PROVIDING FOR CODIFICATION, SEVERABILITY, <br />REPEAL OF CONFLICTING PROVISIONS, AND AN EFFECTIVE DATE. <br />WHEREAS, Indian River County currently imposes four cents of tourist development <br />taxes on the renting, leasing or letting, for consideration any living quarters or accommodations <br />in any hotel, apartment hotel, motel, rooming house, mobile home park, recreational vehicle <br />park, camping space or condominium for a term of six (6) months or less, per section 125.0104, <br />Florida Statutes; and <br />WHEREAS, pursuant to section 125.0104(3)(n), Florida Statutes, Indian River County <br />is authorized to impose an additional cent of tourist development taxes; and <br />WHEREAS, the Board of County Commissioners wishes to impose an additional cent <br />of tourist development tax and reallocate the existing uses of tourist development taxes in order <br />to provide additional funding for beach renourishment purposes; <br />NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY <br />COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA THAT: <br />Section 1. Enactment Authorit <br />Article VIII, section 1 of the Florida Constitution and chapter 125, Florida Statutes vest broad <br />home rule powers in counties to enact ordinances, not inconsistent with general or special law, <br />for the purpose of protecting the public health, safety and welfare of the residents of the county. <br />The Indian River County Board of County Commissioners specifically determines that the <br />enactment of this ordinance is necessary to protect the health, safety and welfare of the <br />residents of Indian River County. <br />Section 2. Amendment of Section 210.01 (Taxing district and levy) and Section 210.03 <br />(Authorized uses of revenue) of Chapter 210 (Tourist Development Tax). <br />New language indicated by underline, and deleted language indicated by strikethreu <br />Section 210.01 (Taxing district and levy) and Section 210.03 (Authorized uses of revenue) of <br />Chapter 210 (Tourist Development Tax) of the Code of Indian River County, Florida is hereby <br />amended to read as follows: <br />1 <br />
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