§ 18-29. Imposition; amount.

(a)

There is hereby levied and there shall be paid a tax of three percent on the Rent of every Occupancy of a Room in any Hotel, Motel or Apartment House in the Village, and also upon the total Sales Price of all items of food or beverages sold at retail and of alcoholic beverages sold at retail for consumption on the premises of any Restaurant.

(b)

Subject to referendum approval of the amendment of Village Charter Section 5(a), as provided by Ordinance No. 411, enacted on July 30, 1996, in lieu of the tax imposed and levied pursuant to section 18-29(a) above, commencing from and after November 1, 1996, there is hereby imposed and levied a municipal resort tax:

(1)

Upon the Rent of every Occupancy of a Room or Rooms in any Hotel, Motel, Apartment House, as the same are defined in Part I, Chapter 212, Florida Statutes, in the Village, at the rate of four percent of the Rent received by the Person renting such Room or Rooms from the person paying such Rent; and

(2)

Upon the retail sale price of all items of food or beverages sold at retail, and of alcoholic beverages sold at retail for consumption on the premises, at any place of business in the Village required by law to be licensed by the State Hotel and Restaurant Commission or by the State Beverage Department, at the rate of two percent of such retail sales price.

(c)

The tax shall constitute a debt owed by the Occupant or Guest to the Village which shall be extinguished only by payment to the Operator or to the Village. The Occupant or Guest shall pay the tax to the Operator of the Hotel, Motel, Apartment House or Restaurant at the time the Rent or the Sales Price is paid. If the Rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the Occupant's ceasing to occupy space in the Hotel, Motel or Apartment House.

(Code 1974, § 17-18; Ord. No. 411, § 2, 7-30-96)

In the event that the Charter amendment authorizing the resort tax in section 18-29(b) is not approved by voters, section 18-29(b) may be editorially deleted without further Village Council action.