§ 71.239. Levy of tourist development tax.

71.239.A.

Levy and imposition of tax established. The levy and imposition of the tourist development tax (hereinafter the "tax") throughout Martin County, Florida, is hereby established and enacted herein at a rate of two percent of each dollar and major fraction of each dollar of the total consideration charged for leases and rentals subject to the tax. The tax shall commence on the first day of the second month following approval of the ordinance by referendum, held on September 10, 2002. The tax is hereby increased by an additional one percent in accordance with F.S. § 125.0104(3)(d), and a second additional one percent in accordance with F.S. § 125.0104(3)(1) for a total tax of four percent, beginning on March 1, 2008. The tax is hereby increased by an additional one percent in accordance with F.S. § 125.0104(3)(n) for a total tax of five percent, beginning on July 1, 2015. The tax shall be applicable to 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 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 consideration.

71.239.B.

Boundaries for tax district. The district in which the tourist development tax is levied shall include the entirety of Martin County.

71.239.C.

Tax as additional tax. The 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.

71.239.D.

Tax charged by and collection from. The 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.

71.239.E.

Initial collection. The initial collection of the tax shall continue to be made in the same manner as the tax imposed under F.S. ch. 212, pt. I.

71.239.F.

Collection and administration of tax. The person receiving the lease or rental consideration (also referred to herein as the "dealer") for any period subsequent to the effective date of the levy and imposition of the tax, shall receive, account for, and remit the tax to the Martin County Tax Collector (hereinafter the "Tax Collector"), who shall be responsible for the collection of the tax from the dealer and the administration of the tax. The Tax Collector shall keep appropriate records, books, and accounts of said remittances. The term "Tax Collector", for the purposes of this section, shall include any person in the office of the Tax Collector designated to carry out the duties and responsibilities prescribed herein.

71.239.G.

Duties and privileges of dealers. The same duties and privileges imposed by F.S. ch. 212 upon dealers in tangible property, respecting the collection and remission of the tax, the making of returns, the keeping of books, records, and accounts, and the payment of a dealer's credit as required under F.S. ch. 212, pt. I, shall apply to and be binding upon all persons who are subject to the provisions of this section; however, the Tax Collector may authorize a quarterly return and payment when the tax remitted by the dealer for the preceding quarter did not exceed $25.00.

71.239.H.

Remittance of tax. All taxes collected under this section shall be remitted to the Tax Collector, who shall collect and administer the tax according to the provisions of F.S. ch. 212, pt. I, and shall have the same powers, duties, and responsibilities as the Florida Department of Revenue under F.S. ch. 212, pt. I.

71.239.I.

Promulgation of rules and forms. The Tax Collector shall promulgate such rules, and prescribe and publish such forms as may be necessary to effectuate the purposes of this section.

(Ord. No. 611, § 8, 4-23-2002; Ord. No. 785, pt. 1, 1-8-2008; Ord. No. 967, pt. 2, 1-20-2015)