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RESOLUTION NO. 2024-032 <br />A RESOLUTION OF THE BOARD OF COUNTY <br />COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, TO <br />CALL FOR A REFERENDUM TO BE PLACED ON THE BALLOT <br />OF THE GENERAL ELECTION TO BE HELD ON NOVEMBER 5, <br />2024, TO DETERMINE IF THE ELECTORS OF INDIAN RIVER <br />COUNTY, FLORIDA AUTHORIZE AMENDING CHAPTER 210 <br />(TOURIST DEVELOPMENT TAX) OF THE CODE OF INDIAN <br />RIVER COUNTY, FLORIDA, IN ORDER TO IMPOSE AN <br />ADDITIONAL ONE PER CENT (1%) TOURIST DEVELOPMENT <br />TAX (THE 5TH CENT); PROVIDING FOR NOTICE OF THE <br />REFERENDUM ELECTION; PROVIDING FOR THE <br />REFERENDUM ELECTION PROCEDURE; AND PROVIDING <br />FOR THE SUBSTANCE OF THE MEASURE AND THE BALLOT <br />TITLE AND SUMMARY <br />WHEREAS, Indian River County currently imposes four per cent of tourist development taxes <br />on the 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, per section 125.0104, Florida Statutes; and <br />WHEREAS, pursuant to section 125.0104(3)(n), Florida Statutes, Indian River County is <br />authorized to impose an additional one per cent (1 %) of tourist development taxes; and <br />WHEREAS, pursuant to section 125.0104(6), Florida Statutes, an ordinance increasing tourist <br />development taxes may not take effect until the ordinance levying and imposing the tax has been <br />approved in a referendum held at a general election; and <br />WHEREAS, the Board of County Commissioners wishes to impose an additional one per cent <br />(1 %) of tourist development tax in order to provide additional funding for beach renourishment purposes. <br />NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS <br />OF INDIAN RIVER COUNTY, FLORIDA THAT: <br />A referendum is hereby called pursuant to section 125.0104(6), Florida Statutes, on the <br />question set forth in this Resolution. <br />2. The Indian River County Supervisor of Elections is hereby directed to place such question on <br />the ballot of the General Election on November 5, 2024, at which point electors within the County <br />may vote to authorize the Board of County Commissioners to impose an additional cent of tourist <br />development tax. <br />3. In accordance with section 100.342, Florida Statutes, the Board of County Commissioners are <br />hereby authorized and directed to place a notice of the referendum election in a newspaper of <br />general circulation published in Indian River County, or publication on the county's website as <br />provided in section 50.0311 or the supervisor's website, as applicable. The publication shall be <br />made at least 30 days prior to the referendum election and shall be made at least twice, once in <br />the fifth week and once in the third week prior to the week in which the referendum is to be held. <br />The notice of referendum shall be substantially in the form provided in the attached Exhibit "A". <br />4. Pursuant to section 125.0104, Florida Statutes, the ballots to be used in the referendum election <br />shall be substantially in the following form: <br />