HomeMy WebLinkAbout2023-012ORDINANCE NO. 2023-012
AN ORDINANCE OF THE BOARD OF COUNTY COMMISSIONERS OF
INDIAN RIVER COUNTY, FLORIDA, AMENDING SECTION 210.01 (TAXING
DISTRICT AND LEVY) AND SECTION 210.03 (AUTHORIZED USES OF
REVENUE) OF CHAPTER 210 (TOURIST DEVELOPMENT TAX) OF THE
CODE OF INDIAN RIVER COUNTY, FLORIDA IN ORDER TO IMPOSE AN
ADDITIONAL CENT OF TOURIST DEVELOPMENT TAXES AND
REALLOCATE THE AUTHORIZED USES OF THE TOURIST DEVELOPMENT
TAX REVENUE; AND PROVIDING FOR CODIFICATION, SEVERABILITY,
REPEAL OF CONFLICTING PROVISIONS, AND AN EFFECTIVE DATE.
WHEREAS, Indian River County currently imposes four cents of tourist development
taxes on the renting, leasing or letting, for consideration any living quarters or accommodations
in any hotel, apartment hotel, motel, rooming house, mobile home park, recreational vehicle
park, camping space or condominium for a term of six (6) months or less, per section 125.0104,
Florida Statutes; and
WHEREAS, pursuant to section 125.0104(3)(n), Florida Statutes, Indian River County
is authorized to impose an additional cent of tourist development taxes; and
WHEREAS, the Board of County Commissioners wishes to impose an additional cent
of tourist development tax and reallocate the existing uses of tourist development taxes in order
to provide additional funding for beach renourishment purposes;
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY
COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA THAT:
Section 1. Enactment Authorit
Article VIII, section 1 of the Florida Constitution and chapter 125, Florida Statutes vest broad
home rule powers in counties to enact ordinances, not inconsistent with general or special law,
for the purpose of protecting the public health, safety and welfare of the residents of the county.
The Indian River County Board of County Commissioners specifically determines that the
enactment of this ordinance is necessary to protect the health, safety and welfare of the
residents of Indian River County.
Section 2. Amendment of Section 210.01 (Taxing district and levy) and Section 210.03
(Authorized uses of revenue) of Chapter 210 (Tourist Development Tax).
New language indicated by underline, and deleted language indicated by strikethreu
Section 210.01 (Taxing district and levy) and Section 210.03 (Authorized uses of revenue) of
Chapter 210 (Tourist Development Tax) of the Code of Indian River County, Florida is hereby
amended to read as follows:
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ORDINANCE NO. 2023-012
CHAPTER 210. TOURIST DEVELOPMENT TAX.
Section 210.01. Taxing district and levy.
(a) There are hereby created two (2) taxing districts in which the tourist
development tax is imposed. One taxing district encompasses the
geographical boundaries of the City of Vero Beach. The second taxing
district encompasses the remainder of geographical boundaries of Indian
River County.
(b) There is hereby adopted and imposed a two (2) percent tourist
development tax in accordance with F.S. § 125.0104, on the exercise
within each of the taxing districts herein created of the taxable privilege
of renting, leasing or letting, for consideration any living quarters or
accommodations in any hotel, apartment hotel, motel, rooming house,
mobile home park, recreational vehicle park, camping space or
condominium for a term of six (6) months or less.
(c) There is hereby adopted and imposed an additional one (1) percent
tourist development tax in accordance with F.S. § 125.0104(3)(d), on the
exercise within each of the taxing districts of the taxable privilege of
renting, leasing, or letting for a consideration any living quarters or
accommodations in any hotel, apartment hotel, motel, rooming house,
mobile home park, recreational vehicle park, camping space or
condominium for a term of six (6) months or less. Said additional tax
shall be for the purpose of funding those authorized uses of tourist
development tax revenue as set out in section 210.03(a)(4) of this
ordinance.
(d) There is hereby adopted and imposed an additional one (1) percent
tourist development tax in accordance with F.S. § 125.0104(3)(1), on the
exercise within each of the taxing districts of the taxable privilege of
renting, leasing, or letting for consideration any living quarters or
accommodations in any hotel, apartment hotel, motel, rooming house,
mobile home park, recreational vehicle park, camping space or
condominium for a term of six (6) months or less. Said additional tax
shall be for the purpose of funding those authorized uses of tourist
development tax revenue as set out in section 210.03(a)(2) and section
210.03(a)(6) of this chapter.
(e) There is hereby adopted and imposed an additional one (1) percent
tourist development tax in accordance with F.S. $ 125.0104(3)(n), on the
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ORDINANCE NO. 2023- 012
exercise within each of the taxing districts of the taxable privilege of
renting, leasing, or letting for consideration any living quarters or
accommodations in any hotel, apartment hotel, motel, rooming house,
mobile home park, recreational vehicle park, camping space or
condominium for a term of six (6) months or less. Said additional tax
shall be for the purpose of funding those authorized uses of tourist
development tax revenue as set out in section 210.03(a)(2) of this
chapter.
Section 210.03. - Authorized uses of revenue.
(a) All revenues received pursuant to this article shall be used for the
following purposes only:
(1) To acquire, construct, extend, enlarge, remodel, repair, improve,
maintain, operate or promote one or more publicly owned and
operated convention centers, sport stadiums, sports arenas,
coliseums or auditoriums within the boundaries of the county or
subcounty special taxing distinct. However, these purposes may
be implemented through serviced contracts and leases with
lessees that
have sufficient expertise or financial capacity to operate such
facilities;
(2) To promote and advertise tourism in the State of Florida and
nationally and internationally; however, if tax revenues are
expended for an activity, service, venue, or event, the activity,
service, venue, or event must have as one of its main purposes
the attraction of tourists as evidenced by the promotion of the
activity, service, venue, or event to tourists;
(3) To fund convention bureaus, tourist bureau, tourist information
centers and news bureaus as county agencies or by contract with
the chambers of commerce or similar associations in the county;
(4) To finance beach improvement, maintenance, renourishment
restoration and erosion control, including shoreline protection,
enhancement, cleanup, restoration of inland lakes and rivers to
which there is public access;
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ORDINANCE NO. 2023- 012
(5) Until such time as Indian River County reaches a population of
five hundred thousand (500,000) based on the most recent
population estimated prepared pursuant to the provisions of F.S. §
186.901, as in effect on July 1st of each year, tax revenues
received pursuant to this article may also be used to acquire,
construct, extend, enlarge, remodel, repair, improve, maintain,
operate or promote one or more museums, zoological parks,
fishing piers or nature centers which are publicly owned and
operated or owned by not-for-profit organizations are open to the
public.
(6) Pay the debt service on bonds issued to finance the construction,
reconstruction, or renovation of a professional sports franchise
facility, or the acquisition, construction, reconstruction, or
renovation of a retained spring training franchise facility, either
publicly owned and operated, or publicly owned and operated by
the owner of a professional sports franchise or other lessee with
sufficient expertise or financial capability to operate such facility,
and to pay the planning and design costs incurred prior to the
issuance of such bonds.
(b) A minimum of Up-te fifty (50) percent of the revenues to be derived from
the tourist development tax levied pursuant to sections 210.01(b) and (c)
of this chapter shall be used pledged to seGUFe and liquidate FeveR e
bGRd6 issued by the GGu4* for the purposes set forth in section (a)(4) of
this section. ' The remaining revenue derived
from the tourist development tax levied pursuant to sections 210.01(b)
and (c) of this chapter may be used pledged to seGUFe and liquidate
for the purposes set forth in section
(a)(1).
Section 3. Codification. It is the intention of the Board of County Commissioners that the
provision of this ordinance shall become and be made part of the Indian River County Code,
and that the sections of this ordinance may be renumbered or re -lettered and the word
ordinance may be changed to section, article or such other appropriate word or phrase in order
to accomplish such intention.
Section 4. Severability. If any part of this ordinance is held to be invalid or unconstitutional
by a court of competent jurisdiction, the remainder of this ordinance shall not be affected by
such holding and shall remain in full force and effect.
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ORDINANCE NO. 2023- 012
Section 5. Conflict. All ordinances or parts of ordinances in conflict herewith are hereby
repealed.
Section 6. Effective Date. This ordinance shall become effective upon adoption by the Board
of County Commissioners and filing with the Department of State.
This ordinance was advertised in the Indian River Press Journal on the 18 day of August,
2023, for a public hearing to be held on the 29th day of August, 2023, at which time it was
moved for adoption by Commissioner Loar seconded by Commissioner
Flescher , and adopted by the following vote:
Chairman Joseph H. Earman
AYE
Vice Chairman Susan Adams
AYE
Commissioner Joseph E. Flescher
AYE
Commissioner Deryl Loar
AYE
Commissioner Laura Moss
AYE
The Chairman thereupon declared the ordinance duly passed and adopted this 29th day of
August, 2023.
BOARD OF COUNTY COMMISSIONERS OF
INDIAN RIVER COUNTY, FLORIDA
By:
Jose'ptrIT. Earmakthairman
ATTEST: Ryan L. Butler, Clerk
and Comptroller
By: lkaw� OAIY"�
Deputy elerk
Approved as to form and
legal sufficiency:
By a�, - -4 - "�-c
William K. bebraal, County Attorney
EFFECTIVE DATE: This Ordinance was filed with the Department of State on the J15t day of
August, 2023.
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