§ 25-136. Levy; exemptions; additional to other taxes, fees, etc.

(a)

There is hereby levied and imposed and set a tourist development tax throughout the county at a rate of two (2) percent of each dollar 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 (6) 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. 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 considerations.

(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)

Pursuant to F.S. § 125.0104(3)(d), there is hereby levied, imposed and set an additional one (1) percent of each dollar above the tax rate set under subsection (a) of this section.

(d)

Pursuant to F.S. § 125.0104(3)(n), there is hereby levied, imposed and set an additional one (1) percent of each dollar above the tax rate set under subsections (a), (b) and (c) of this section.

(Code 1965, § 33-101; Ord. No. 78-7, § 1(a), (b), 3-16-78; Ord. No. 85-30, § 2(a), (b), 11-11-85; Ord. No. 86-13, § 1, 5-27-86; Ord. No. 89-14, § 1, 8-21-89)