§ 62-128. Levy and imposition of tourist development tax.

(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The board of county commissioners hereby levies and imposes, until hereafter amended or repealed, a tourist development tax within the county at the rate of two percent for each whole and major fraction of each dollar of the total consideration charged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 of county commissioners 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)

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

(Ord. No. 92-14A, § 4, 9-10-92)