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ORDINANCE NO. 2023- <br />(a) There are hereby created two (2) taxing districts in which the tourist <br />development tax is imposed. One taxing district encompasses the <br />geographical boundaries of the City of Vero Beach. The second taxing <br />district encompasses the remainder of geographical boundaries of Indian <br />River County. <br />(b) There is hereby adopted and imposed a two (2) percent tourist <br />development tax in accordance with F.S. § 125.0104, on the exercise <br />within each of the taxing districts herein created of the taxable privilege <br />of 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. <br />(c) There is hereby adopted and imposed an additional one (1) percent <br />tourist development tax in accordance with F.S. § 125.0104(3)(d), on the <br />exercise within each of the taxing districts of the taxable privilege of <br />renting, leasing, or letting for a 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)(4) of this <br />ordinance. <br />(d) There is hereby adopted and imposed an additional one (1) percent <br />tourist development tax in accordance with F.S. § 125.0104(3)(1), on the <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) and section <br />210.03(a)(6) of this chapter. <br />a <br />Section 210.03. - Authorized uses of revenue. <br />2 <br />183 <br />