§ 2-29-21. Levy and collection of tax.

(a)

Pursuant to Section 125.0104(3)(b), Florida Statutes, there is hereby levied and imposed and set a tourist development tax at a rate of two (2) per cent of each dollar and major fraction of each dollar of the total consideration 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, recreation vehicle park, condominium or timeshare resort 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, as amended. 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. The proceeds of the tax levied pursuant to this paragraph shall be used as provided in Section 125.0104, Florida Statutes (hereinafter referred to as the "Act"), and as may be further limited pursuant to the tourist development plan set forth in section 2-29-27 of this article.

(b)

The tax district in which the above-identified tourist development tax is levied and imposed is county-wide and said tax shall be levied, imposed, set and collected throughout the geographical boundary of the county.

(c)

The said tourist development tax shall be in addition to any other tax imposed pursuant to Chapter 212, Florida Statutes, as amended, and in addition to all other taxes and fees and the consideration for the rental or lease of the above-identified and specified living quarters or accommodations.

(d)

The said tourist development tax shall be charged by the person receiving the consideration for the lease or rental and shall be collected from the lessee, tenant or customer at the time of payment of the consideration for such lease or rental of the above-identified and specified living quarters or accommodations.

(e)

The person receiving the consideration for such rental or lease shall receive, account for and remit said tax to the Manatee County Tax Collector (hereinafter referred to as the "tax collector"), at the time and in the manner provided in section 2-29-24 hereof. The same duties and privileges imposed by Chapter 212, Florida Statutes, as amended, upon dealers in tangible property; respecting the collection and remission of tax; the making of returns; the keeping of books, records and accounts; and compliance with the rules of the said department of revenue in the administration of said chapter shall apply to, and be binding upon, all persons who are subject to the provisions of this article.

(f)

Pursuant to Section 125.0104(3)(b) of the Act, in addition to the two (2) per cent imposed pursuant to paragraph (a), there is hereby levied, imposed and set, an additional one per cent of each dollar above the tax rate set under paragraph (a). The proceeds of the additional tax levied pursuant to this paragraph (f) shall not be subject to the requirements of the tourist development plan set forth in section 2-29-27 of this article, and shall be used as follows:

(1)

All proceeds of the additional tax levied pursuant to this paragraph (f) shall be used in accordance with the requirements of the Act.

(2)

Except as provided in [paragraph] (3) below, all revenues accrued as of October 1, 1990, and all future proceeds of the additional tax levied pursuant to this subsection (f) shall be held in a separate subaccount in the trust fund established pursuant to section 2-29-26, such subaccount to be designated as the "Beach Renourishment Fund," and shall be used only to finance beach restoration and erosion management projects, beach maintenance, and other beach improvements as defined in Section 125.0104(5)(a)4. of the Act, either directly or through the pledging or use of such proceeds to pay bonded indebtedness pursuant to sections 2-29-30 and 2-29-30.1 of this article and applicable law.

(3)

Notwithstanding any provision of this paragraph (f) to the contrary, the board of county commissioners may appropriate unpledged or unencumbered funds held in the Beach Renourishment Fund in such amounts as may be determined to be necessary to fund or reimburse such other accounts or funds for all costs associated with marketing or advertising plans for the promotion of tourism within the meaning of the Act, undertaken in the wake of an actual or perceived emergency or disaster affecting the beaches or other tourism assets within the county.

(g)

Pursuant to Section 125.0104(3)(l) of the Act, in addition to the three (3) per cent imposed pursuant to subsections (a) and (f), there is hereby levied, imposed and set, an additional one per cent of each dollar above the tax rate set under subsection (a). The proceeds of the additional tax levied pursuant to this paragraph shall be used as provided in the Act, and as may be further limited pursuant to the tourist development plan set forth in section 2-29-27 of this article.

(h)

Pursuant to Section 125.0104(3)(n) of the Act, in addition to the four (4) per cent imposed pursuant to subsections (a), (f) and (g), there is hereby levied, imposed and set, an additional one per cent of each dollar above the tax rate set under subsection (a). The proceeds of the additional tax levied pursuant to this paragraph shall be used as provided in the Act, and as may be further limited pursuant to the tourist development plan set forth in section 2-29-27 of this article.

(Ord. No. 11-050, § 3, 11-21-11; Ord. No. 12-35, § 4(Exh. B), 9-25-12)