§ 102-117. Levy.

(a)

The board of county commissioners hereby levies and imposes, until hereafter amended or repealed, a tourist development tax within the county at the rate of two percent for each whole and major fraction of each dollar of the total consideration charged every person who rents, leases, or lets 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, 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. It is the purpose and intent of the board to levy and impose a tourist development tax at such rate on the taxable privilege described in F.S. § 125.0104(3)(a). 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)

In addition to the two-percent tourist development tax levied and imposed in subsection (a), the board of county commissioners hereby levies and imposes, until hereafter amended and repealed, an additional tourist development tax within the county at the rate of one percent for each whole and major fraction of each dollar of the total consideration charged every person who rents, leases, or lets 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, 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. It is the purpose and intent of the board to levy and impose a tourist development tax at such rate on the taxable privilege described in F.S. § 125.0104(3)(a). 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.

(c)

In addition to the tourist development tax levied and imposed in subsections (a) and (b), the board of county commissioners, pursuant to F.S. § 125.0104(3) (l), hereby levies, imposes and sets, until hereafter amended or repealed, an additional tourist development tax within the county at the rate of one percent for each whole and major fraction of each dollar on the exercise of the privilege described in F.S. § 125.0104(3)(a). The tax revenues received pursuant to this one-percent levy shall be used to pay the debt service on bonds issued to finance the construction, reconstruction or renovation of a professional sports franchise facility; and for all other purposes now or hereafter permitted by the Act.

(d)

In addition to the tourist development tax levied and imposed in subsections (a), (b) and (c), the board of county commissioners, pursuant to F.S. § 125.0104(3)(n), hereby levies, imposes and sets, until hereafter amended or repealed, an additional tourist development tax within the county at the rate of one percent for each whole and major fraction of each dollar on the exercise of the privilege described in F.S. § 125.0104(3)(a). The tax revenues received pursuant to this one-percent levy shall be used exclusively to promote and advertise tourism in the state, nationally and internationally; however if the tax revenues are expended for an activity, service, venue, or event, the activity, service, venue, or event shall 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.

(e)

The tourist development tax shall be in addition to any other tax imposed pursuant F.S. ch. 212, and in addition to all other taxes and fees and the consideration for the rental or lease.

(Code 1979, § 21-36; Ord. No. 2005-21, § 1, 5-10-05)