Sec. 764.101. - Convention development tax imposed.

There is hereby levied and imposed a tax, hereinafter known as the convention development tax, throughout the General Services District at a rate of two percent of the whole and major fraction of each dollar of the total considerations charged every person who rents, leases, or uses for a period of six months or less any living quarters or accommodations in any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, rooming house, mobile home park, recreational vehicle park, tourist or trailer camp, or condominium. 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 the nonmonetary consideration. The tax shall be in addition to any other tax imposed pursuant to F.S. § 125.0104 and F.S. Ch. 212 and in addition to all other taxes, fees and consideration for the rental or lease. (Ord. 83-762-402, § 1; Ord. 84-868-455, § 1)