§ 40-166. Tax levied.

(a)

Every person who rents, leases or lets for consideration any living quarters or sleeping or housekeeping accommodations in any transient accommodation (as defined in subsection c. below) for a term of six months or less is engaging in an activity that is subject to taxation.

(b)

There is levied and imposed a tourist development tax throughout the county at a rate of four percent of each dollar (and major fraction of each dollar) charged for all such leases or rentals. When the consideration charged is property other than money, the tax shall be levied and imposed on the fair market value of such non-monetary consideration. The four percent tax levied is comprised of

(1)

The two percent tax authorized by F.S. § 125.0104(3)(c), originally levied pursuant to Ordinance No. 92-21 and approved by referendum;

(2)

The one percent tax authorized by F.S. § 125.0104(3)(d); and

(3)

The one percent tax authorized by F.S. § 125.0104(3)(l).

(c)

"Transient accommodation" means each living quarter or sleeping or housekeeping accommodation in any hotel, motel, resort motel, apartment, apartment house, apartment hotel, apartment motel, multiple unit structure (e.g., duplex, triplex, quadraplex or condominium), roominghouse, tourist or mobile home park or court (e.g., trailer court, motor court, recreational vehicle park/camp or fish camp), single family dwelling, garage apartment, beach house or cottage, cooperatively owned apartment, timeshare resort, mobile home or any other house; any boat that has a permanent, fixed location at a dock and is not operated on the water away from the dock by the tenant (e.g., houseboat permanently moored at a dock, but not including cruise liners used in their normal course of business); any vehicle or other structure, place, or location held out to the public to be a place where living quarters or sleeping or housekeeping accommodations are provided to transient guests for consideration. Each room or unit within a multiple unit structure is a separate accommodation.

If the definition of "transient accommodation" set forth in F.S. § 125.0104, or in Section 12A-1.061, Florida Administrative Code (or their respective successors in function) is amended after the date hereof, this section shall be deemed to have been automatically updated to reflect such amendment.

(d)

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 consideration for the rental or lease.

(e)

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.

(f)

The person receiving the consideration for such rental or lease shall receive, account for and remit the tax to the county tax collector at the time and in the manner provided for persons who collect and remit taxes under F.S. § 212.03. The same duties and privileges imposed by F.S. ch. 212, upon dealers in tangible property respecting the collection and remission of tax, the making of returns, the keeping of books, records and accounts, and compliance with the rules of the state department of revenue in the administration of F.S. ch. 212 shall apply to and be binding upon all persons who are subject to the provisions of this section.

(g)

The county, by and through the county tax collector, hereby assumes all responsibility for auditing the records and accounts of dealers, and assessing, collecting, and enforcing payments of delinquent taxes, as contemplated by F.S. § 125.0104(10)(c).

(h)

All taxes collected, less costs of administration of this section (not to exceed three percent of annual collections), shall be paid and returned on a monthly basis to the county for the use by the county in accordance with the provisions of this section, and shall be placed in the county tourist development trust fund.

(i)

The county tax collector may promulgate such rules and may prescribe and publish such forms as may be necessary to effectuate the purposes of this section.

(Ord. No. 92-21, § 1, 9-8-1992; Ord. No. 98-24, § 1, 9-22-1998; Ord. No. 2007-48, § 1, 11-27-2007; Ord. No. 2014-4, § 1, 4-22-2014 )

Editor's note

The provisions of § 40-166, as set out by Ord. No. 2014-4, § 1, adopted April 22, 2014 , shall take effect June 1, 2014.