§ 13-61. Levy; collection.

(a)

There is hereby levied and imposed a tourist development tax in the county at the rate of six (6) percent of each whole and major fraction of each dollar of the total rental 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, rooming-house, 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 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 non-monetary consideration. The six (6) percent tourist development tax is comprised of the following components authorized by the provisions of Florida Statutes (2003) identified below:

(1)

The two (2) percent levy authorized by § 125.0104(3)(c);

(2)

The one (1) percent levy authorized by § 125.0104(3)(d);

(3)

The one (1) percent levy authorized by § 125.0104(3)(m);

(4)

The one (1) percent levy authorized by §125.0104(3)(l); and

(5)

The one (1) percent levy authorized by § 125.0104(3)(n).

(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, 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 of the consideration for such lease or rental.

(d)

The taxes imposed by this section shall become county funds at the moment of collection.

(e)

The tax shall not apply to any person who has entered into a bona fide written lease for longer than six (6) months in duration for continuous residence at any one (1) hotel, motel, apartment house, multiple unit structure (e.g., duplex, triplex, quadraplex, condominium), rooming house, tourist, or mobile home court, single-family dwelling, garage apartment, beach house or cottage, cooperatively owned apartment, condominium unit parcel, or mobile home. In determining whether a lease agreement is bona fide, the county will examine pertinent factors, including, but not limited to, the following: whether the amount of rent provided for the lease is comparable to prevailing market rental rates, and whether the tenant occupied the premises for the entire term of the lease.

(f)

The listed definitions are for purposes of this article. Other definitions not defined herein will be given the meaning as found in the applicable Florida Statutes and Florida Administrative Code.

(1)

Dealer means a merchant or individual who is charged with collecting the tax on behalf of the county.

(2)

Property management company means an individual or entity who manages short-term rental property on behalf of the property owner.

(3)

Tax actions means an audit assessment, delinquency assessment or shortage assessment, which is issued for tax, penalties, or interest due.

(4)

Tourist development tax appeal committee means a committee to hear level 2 tourist development tax appeals. The committee is composed of the county manager, county attorney and commission auditor, or their designees.

(Ord. No. 77-7, § 1; Ord. No. 86-9, § 1; Ord. No. 90-29, § 1, 8-27-90; Ord. No. 92-5, § 1; Ord. No. 96-2, § 1, 1-22-96; Ord. No. 97-12, § 1, 6-30-97; Ord. No. 01-42, § 1, 1-14-02; Ord. No. 03-43, § 2, 12-15-03)

State law reference

Authority to levy tourist development tax, F.S. § 125.0104(3).