§ 114-133. Levy; collection and administration.

Pursuant to Laws of Fla. ch. 87-258, creating F.S. § 212.0305(4)(d)1, there is hereby imposed within the boundaries of the Southeast Volusia Convention Development Tax District as described in section 144-132, effective April 1, 1992, a special convention development tax on the leasing or letting of transient rental accommodations subject to taxation as described in F.S. § 212.0305(3)(a), at a rate of three percent of each dollar and major fraction of each dollar of the total consideration charged for such lease or rental. Such tax shall be in addition to all other taxes, fees and charges, including the consideration paid for the rental or lease. It shall be collected and administered as provided by F.S. § 212.0305(3).

(Ord. No. 87-23, § II, 7-23-87; Ord. No. 89-56, § II, 12-7-89; Ord. No. 91-41, § I, 12-5-91; Ord. No. 00-22, § 1, 6-15-00)

Editor's note

It should be noted that Ord. No. 00-22, § 2, adopted on June 15, 2000 notes "The levy in Section I above shall be imposed on all leasing, renting and letting payments be made on or after October 1, 2000."