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Last modified
12/12/2024 11:19:12 AM
Creation date
12/12/2024 11:03:38 AM
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Ordinances
Ordinance Number
2024-011
Adopted Date
12/03/2024
Agenda Item Number
11.A.3.
Ordinance Type
Amending Zection 210.01
State Filed Date
12\12\2024
Entity Name
Board of County Commissioner of IRC
Subject
Amending Section 210.01 (Taxing District and Levy) and Section 210.03
(Authorized Uses of Revenue) of Chapter 210 (Tourist Development Tax)
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ORDINANCE NO. 2024- 011 <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 />e) There is herebv adopted and imposed an additional one (1) percent <br />tourist development tax in accordance with F.S. § 125.0104(3)(n), 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) 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 service.,,-, contracts and leases with <br />lessees that have sufficient expertise or financial capacity to <br />operate such 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 <br />
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