§ 27-31.1. Additional one percent tourist development tax—1998.

(a)

The Board of County Commissioners of Hernando County, Florida, hereby levies and imposes, until hereafter amended or repealed, an additional tourist development tax within the county at the rate of one percent for each whole and major fraction of each dollar of total consideration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, rooming house, bed and breakfast, 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 chapter 212, Florida Statutes. It is the purpose and intent of the board to levy and impose a tourist development tax at such rate on the taxable privilege described in of section 125.0104(3)(a), Florida Statutes. 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 described herein shall be in addition to any other tax imposed pursuant to chapter 212, Florida Statutes, and Ordinance No. 92-06 [sections 27-31—27-37 herein], and in addition to all other taxes and fees and the consideration for the rental or lease.

(c)

This additional 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 consideration for such lease or rental.

(d)

Hernando County pursuant to section 125.0104(10), Florida Statutes, and Ordinance No. 92-23 collects and administers the tourist development tax locally and the county will do the same for the additional one percent tax approved by this section.

(e)

The clerk of court shall remit directly to the county all of the proceeds collected from the imposition of the additional one percent tax. These funds shall be placed in a separate account and used by the county to finance beach/park facilities or beach improvements, maintenance, or renourishment restoration and erosion control or for other purposes that may be allowed by law.

(Ord. No. 98-06, §§ 1—5, 5-19-98)