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ORDINANCE NO. 2023- 018 <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 TO REALLOCATE THE <br />AUTHORIZED USES OF THE TOURIST DEVELOPMENT TAX REVENUE; <br />AND PROVIDING FOR CODIFICATION, SEVERABILITY, REPEAL OF <br />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, the Board of County Commissioners wishes to reallocate the existing uses <br />of tourist development taxes in order to provide additional funding for beach renourishment <br />purposes; <br />NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY <br />COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA THAT: <br />Section 1. Enactment Authority. <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 StFikethrou <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 />CHAPTER <br />ollows: <br />CHAPTER 210. TOURIST DEVELOPMENT TAX. <br />Section 210.01. Taxing district and levy. <br />1 <br />