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ORDINANCE NO. 2024- ni 1 <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 TO <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, on November 5, 2024, Indian River County voters approved authorizing the <br />Board of County Commissioners to impose the additional cent allowed in section <br />125.0104(3)(n); <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 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 />1 <br />