§ 126-82. Tourist Development Tax.

A.

There is hereby levied, imposed and set a tourist development tax throughout the geographic area of the county at a rate of two percent of each whole and major fraction of each dollar of the total consideration charged every person who rents, leases or lets for consideration any living quarters or accommodations in any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, roominghouse, mobile home park, recreational vehicle park, or condominium for a term of six months or less, as provided in F.S. § 125.0104(3)(a), as amended, unless such person rents, leases, or lets for consideration any living quarters or accommodations which are exempt according to the provisions of F.S. Ch. 212. When receipt of consideration is by way of property other than money, the tax shall be levied and imposed on the fair market value of such nonmonetary consideration.

B.

The tourist development tax shall be in effect until repealed by the Board or repealed by referendum pursuant to Section 126-90 herein and shall be in addition to any other tax imposed pursuant to F.S. Ch. 212, and in addition to all other taxes, fees and the considerations for the rental or lease.

C.

The tourist development tax shall be charged by the person receiving the consideration for the lease or rental, and it shall be collected from the lessee, tenant, or customer at the time of payment for the consideration for such lease or rental.

D.

Pursuant to F.S. Ch. 212, the State Department of Revenue shall keep records showing the amount of taxes collected, which shall also include records disclosing the amount of taxes collected for and from each county in which the tax authorized by this act is applicable. These records shall be open for inspection during the regular office hours of the said department of revenue subject to the provisions of F.S. § 213.053.

E.

Pursuant to F.S. § 125.0104(10), the County Tax Collector shall be responsible for the collection and administration of the tax. Collections received by the Tax Collector shall be placed in the County Tourist Development Trust Fund, which shall be established by resolution of the Board of County Commissioners prior to receipt of any tax revenues collected pursuant to this division.

F.

Pursuant to F.S. § 125.0104(3)(d), the Board of County Commissioners by an extraordinary vote hereby levies, sets and imposes an additional one percent tourist development tax (3rd percent) to be collected in the same manner as the two percent tax collected pursuant to this article.

G.

Pursuant to F.S. § 125.0104(3)(l), the Board of County Commissioners by a majority vote hereby levies, sets and imposes an additional one percent tourist development tax (4th percent) to be collected in the same manner as the two percent tax collected pursuant to this article.

H.

Pursuant to F.S. § 125.0104(3)(n), the Board of County Commissioners by supermajority vote hereby levies, sets, and imposes an additional 1% tourist development tax (5th percent) to be collected in the same manner as the first 4% of the tax collected percent to this Ordinance. The effective date of this levy and imposition of the tax authorized herein shall be September 1, 2017.

(Ord. No. 2017-35, § 1)