§ 102-201. Imposition.
There is hereby levied and imposed throughout the incorporated and unincorporated areas of the county an additional tax on all transactions occurring in the county, which are subject to the state tax imposed on sales, use, services, rentals, admissions, and other transactions by F.S. ch. 212. The tax shall be at a rate of one cent for each one dollar of the sales price or actual value received and for each fractional part of one dollar of the sales price or actual value received. This tax shall be levied and imposed pursuant to F.S. §§ 212.054 and 212.055(2), and the rules promulgated by the state department of revenue.
(Ord. No. 03-39, § 2, 12-16-03)