§ 29-60. Levy and imposition of convention development tax.

(a)

There shall be levied and imposed throughout Miami-Dade County, except within any municipality which adopts a resolution prohibiting the levy of this tax pursuant to clause (d) of this section, a convention development tax at a rate of three (3) percent on the amount of any payment made by any person or entity for the rental, lease, or use for a period of six (6) months or less of any living quarters or accommodations in a hotel, apartment hotel, motel, resort motels, apartment, apartment motel, rooming house, tourist or trailer camp, mobile home park, recreational vehicle park, 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 such nonmonetary consideration. Payments under an oral lease due weekly, monthly, or otherwise, shall not be subject to the tax where the tenant occupies a residential unit located in a facility in which residential units are leased primarily as permanent residences. Any payment made by a person to rent, lease or use any living quarters or accommodations which are exempt from the tax imposed under Section 212.03, Florida Statutes, shall likewise be exempt from any tax imposed under this section.

(b)

This convention development tax shall be in addition to any other tax imposed pursuant to Chapter 212 and Section 125.0104, Florida Statutes, and in addition to all other taxes, fees and the consideration for the rental or lease.

(c)

The convention development tax shall be charged by the person or entity receiving the consideration for the lease or rental and it shall be collected by the lessor from the lessee, tenant or customer at the time of payment of the consideration for such lease or rental.

(d)

The governing body of each municipality in Miami-Dade County in which a municipal tourist tax is levied pursuant to Chapter 67-930, Laws of Florida, may adopt a resolution prohibiting the levy of the convention development tax within such municipality. No funds collected pursuant to this article may be expended in a municipality which has adopted such a resolution.

(e)

Where rentals are received by way of property, goods, wares, merchandise, services or other things of value, the tax shall be at the rate of three (3) percent of the value of said property, services or other things of value.

(f)

Any person taxable under this section who, either by himself or through his agents or employees, fails or refuses to charge and collect the taxes herein provided from the person paying any rental or lease is, in addition to being personally liable for the payment of the tax, guilty of a misdemeanor of the second degree, punishable as provided in Section 775.082, Section 775.083, or Section 775.084, Florida Statutes.

(g)

No person shall advertise or hold out to the public in any manner, directly or indirectly, that he will absorb all or any part of the tax; that he will relieve the person paying the rental of the payment of all or any part of the tax; or that the tax will not be added to the rental or lease consideration or, if added, that the tax or any part thereof will be refunded or refused, either directly or indirectly, by any method whatsoever. Any person who willfully violates any provision of this paragraph is guilty of a misdemeanor of the second degree, punishable as provided in Section 775.082, Section 775.083, or Section 775.084, Florida Statutes.

(h)

The rental of living accommodations in migrant labor camps is not taxable under this section. "Migrant labor camps" are defined as one or more buildings or structures, tents, trailers, or vehicles, or any portion thereof, together with the land appertaining thereto, established, operated, or used as living quarters for seasonal, temporary, or migrant workers.

(i)

Full-time students enrolled in an institution offering postsecondary education and military personnel currently on active duty who reside in the facilities described in subsection (a) shall be exempt from the tax imposed by this article. The County shall be empowered to determine what shall be deemed acceptable proof of full-time enrollment.

(Ord. No. 83-91, § 2, 10-4-83; Ord. No. 84-43, §§ 1, 2, 6-5-84; Ord. No. 87-80, §§ 6—8, 11-17-87)