§ 42-147. Levy.

(a)

Subject to the provisions of this article and F.S. § 125.0104, there is hereby levied and imposed a tourist development tax at a rate of five percent of each dollar and major fraction of each dollar of the total consideration charged for each lease or dollar and major fraction of each dollar of the total consideration charged for each lease or rental within St. Lucie County by 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, roominghouse, mobile home park, recreational vehicle park, or condominium for a term of six months or less, unless such persons rents, leases, or lets for consideration of any living quarters or accommodations that are exempt according to the provisions of F.S. ch. 212.

(b)

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 and fees and the consideration 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 from the lessee, tenant, or customer at the time of payment for the consideration for such lease or rental.

(Code 1982, § 1-19.3-30; Ord. No. 84-11, pt. A, 7-3-1984; Ord. No. 86-09, pt. A, 3-18-1986; Ord. No. 87-82, pt. A, 11-17-1987; Ord. No. 91-02, pt. A, 1-15-1991; Ord. No. 97-14, pt. A, 6-17-1997; Ord. No. 02-36, pt. A, 12-17-2002; Ord. No. 03-12, pt. A, 1-28-2003; Ord. No. 11-028, pt. A, 9-27-2011; Ord. No. 16-018 , pt. A, 11-15-2016; Ord. No. 17-001 , pt. A, 1-24-2017)