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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 />exercise within each of the taxing districts of the taxable privilege of <br />renting, leasing, or letting for consideration any living quarters or <br />accommodations in any hotel, apartment hotel, motel, rooming house, <br />mobile home park, recreational vehicle park, camping space or <br />condominium for a term of six (6) months or less. Said additional tax <br />shall be for the purpose of funding those authorized uses of tourist <br />development tax revenue as set out in section 210.03(a)(2) of this <br />chapter. <br />Section 210.03. - Authorized uses of revenue. <br />(a) All revenues received pursuant to this article shall be used for the <br />following purposes only: <br />(1) To acquire, construct, extend, enlarge, remodel, repair, improve, <br />maintain, operate or promote one or more publicly owned and <br />operated convention centers, sport stadiums, sports arenas, <br />coliseums or auditoriums within the boundaries of the county or <br />subcounty special taxing distinct. However, these purposes may <br />be implemented through serviced contracts and leases with <br />lessees that <br />have sufficient expertise or financial capacity to operate such <br />facilities; <br />(2) To promote and advertise tourism in the State of Florida and <br />nationally and internationally; however, if tax revenues are <br />expended for an activity, service, venue, or event, the activity, <br />service, venue, or event must have as one of its main purposes <br />the attraction of tourists as evidenced by the promotion of the <br />activity, service, venue, or event to tourists; <br />(3) To fund convention bureaus, tourist bureau, tourist information <br />centers and news bureaus as county agencies or by contract with <br />the chambers of commerce or similar associations in the county; <br />(4) To finance beach improvement, maintenance, renourishment <br />restoration and erosion control, including shoreline protection, <br />enhancement, cleanup, restoration of inland lakes and rivers to <br />which there is public access; <br />3 <br />
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