§ 27-31. Levied and imposed.

(a)

There is hereby levied and imposed and set a tourist development tax throughout Hernando County, Florida, at the rate of two (2) percent of each whole and major fraction of each dollar of the total rental and 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, rooming house, mobile home park, recreational vehicle park, or condominium for a term of six (6) months or less. 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 Chapter 212, Florida Statutes, as amended, 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 by such person from the lessee, tenant, or customer at the time of payment of the consideration for such lease or rental.

(d)

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 by future amendment to this article.

(Ord. No. 92-06, § IV, 5-26-92)