§ 5. Taxation; districts; special assessments.

(a)

The village shall have the right to levy, assess and collect such general and special taxes on all real and personal property within said municipality and such special assessments for special or local improvements, and such excise or privilege taxes as shall be lawful for carrying out the purposes of said village. It shall have the right and power to create taxing districts within the municipal limits and to divide the municipality into such taxing districts suitably designated and within said districts to conduct works of a local nature and to impose the costs thereof upon the property which the council shall have determined to be specially benefitted by such work. The village shall also have the right pursuant to the provisions of Chapter 67-930, Laws of Florida, 1967, as amended, and is hereby authorized by ordinance to impose, levy and collect a municipal resort tax, not to exceed four (4) per cent upon the rent of every occupancy of a room or rooms in any hotel, motel or apartment house, when the renting is for a period of six consecutive months or less, as defined in Part I, Chapter 212, Florida Statutes, and not to exceed two percent upon the retail sale price of all items of food or beverages sold at retail, and of alcoholic beverages sold at retail for consumption upon the premises, at any place of business required by law to be licensed by the State Hotel and Restaurant Commission or by the State Beverage Department, provided that the tax shall not exceed four per cent of such rent and shall not exceed two percent of any such retail sale price and shall not apply to sales which are in the amount of less than fifty cents, nor to sales of food or beverages delivered to a person's home under a contract providing for deliveries on a regular schedule when the price of each meal is less than ten dollars ($10.00). It is hereby provided that the three percent rate of municipal resort tax levied, imposed and collected upon such room rentals from the period of January 1, 1985 to the effective date of the up to four percent municipal resort tax upon such room rentals provided by the amendment of this section (November 1, 1996) is hereby confirmed, ratified and validated as if such three percent rate were set forth in this section from and after January 1, 1985 to November 1, 1996.

(b)

In addition to all other special or local improvements, the village shall have the right and authority to do such acts as may be deemed necessary to prevent the erosion of beaches within the limits of the village and to assess the costs thereof against the property deemed specially benefitted thereby and lying within such of said districts as the council may have previously created for such purpose.

(Res. No. 49, 7-22-57, election 11-5-57; Res. No. 50, 7-22-57, election 11-5-57; Res. No. 159, 10-2-67, election 12-5-67; Ord. No. 411, § 1, 7-30-96, election 10-1-96)