§ 102-116. Definitions.

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Act means the Local Option Tourist Development Act, codified as F.S. § 125.0104.

Council means the county tourist development council created by this article.

County means all of the geographic area within the boundaries of the county, including both incorporated and unincorporated areas.

Living quarters includes, but is not limited to, any private residence or private housing rented out for monetary or other consideration for a period of less than six months, including a vacation rental. Living quarters does not include a hotel, apartment hotel, motel, resort motel, apartment, apartment motel, roominghouse.

Person includes, but is not limited to, any corporation, partnership, joint venture, land trust, trust, firm or other legal entity.

Tax means the tourist development tax levied and imposed by this article upon obtaining requisite approval by referendum, all pursuant to the act.

Vacation rental is defined as any individually or collectively owned single-family house as well as any two-family, three-family, or four-family dwelling that is rented or leased for monetary or other consideration for periods of less than six months.

(Code 1979, § 21-35; Ord. No. 2014-12, § 1, 4-1-14)

Cross reference

Definitions generally, § 1-2.