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Backup Documents 03/07/2001 WBOARD OF COUNTY COMMISSIONERS TOURIST TAX WORKSHOP MEETING MARCH 7, 2001 COLLIER COUNTY FLORIDA REQUEST FOR LEG~ ADVERTISING OF PUBLIC HEARINGS To: Clerk to the Board: Please place the following as a: [] Normal legal Advertisement (Di~phy Adv., location, etc.) [] Other: Notice of Board of County Commissioners Workshop to be held in the Board Meeting Room on March 7, 2001 Originating Dept/Div: Housing&Urban lrr~. rovement Person: G. Mibalic Date: 2/16/01 Petition No. (If none, give brief description): Tourist Tax Workshop Petitioner: (~ame & Address): Name & Address of any person(s) to be notified by Clerk's Office: (If more space is needed, attach separate sheet) He. flag before X BCC BZA Other Requested Hearing date: 9:00 a.m., March 7, 2001 (Based on advertisement appearing 10 days before hearing. Newspaper(s) to be used: (Complete only ifimpottant): [] Naples Daily News [] Other [] Legally Required Proposed Text: (Include legal description & common location & Size: See attached Proposed Notice Compauion petition(s), if any & proposed hearing date: Does Petition Fee include advertising cost? [] Yes R ' by: ~ 2/20/01 Date X[--] No If Yes, what account should be charged for advertising costs: Approved by: County Manager Date List Atlaclmments: Proposed Notice of Board of County Commissioners Informational Workshop DISTRIBUTION INSTRUCTIONS For hearings before BCC or BZA: Initiating person to complete one coy and obtain Division Head approval before submitting to County Manager. Note: If legal document is involved, be sure that any necessary legal review, or request for same, is submitted to County Attorney before submitting to County Manager. The Manager's office will distribute eopas: [] County Manager agenda me: to Clerk's Office [] Requesting Division [] origiuai B. Other hearings: Initiating Division head to approve and submit original to Clerk's Office, retain/ng a copy for file. *********************************************************************************************************** FOR CLERK'S OFFICE USE ONLY: Date Received: o~/2~///o/ Date of Public hearing: _,~//?.//d / Date Advertised: 2~/2 ./~,~/ February 20, 2001 Ms. Pam Perrell Naples Daily News 1075 Central Avenue Naples, Florida 34102 Re: Notice of Tourist Tax Workshop Dear Pam: Please advertise the above-referenced notice one time, on Saturday, February 24, 2001 Kindly send the Affidavit of Publication, in duplicate, together with charges involved to this office. Thank you. Sincerely, Ellie Hoffman, Deputy Clerk Purchase Order #102611 NOTICE OF BOARD OF COUNTY COMMISSIONERS INFORMATIONAL WORKSHOP Wednesday, March 7, 2001 9:00 A~M. Notice is hereby given that the Collier County Board of County Commissioners will hold an informational workshop on WEDNESDAY, MARCH 7, 2001, at 9:00 A.M. in the Board Meeting Room, Third Floor, Harmon Turner Building (Administration) at the Collier County Government Complex, 3301 East Tamiami Trail, Naples, Florida. The Board's informational topic(s) will include, but may not be limited to, an overview of the following subjects: Tourist Development Council; Tourist Tax The meeting is open to the public. Any person who decides to appeal a decision of this Board will need a record of the proceedings pertaining thereto, and therefore may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is to be based. BOARD OF COUNTY COMMISSIONERS COLLIER COUNTY, FLORIDA James D. Carter, Ph.D., Chairman DWIGHT E. BROCK, CLERK By:/s/Maureen Kenyon Deputy Clerk FAX TO: PAM PERRELL LOCATION: FAX NO.: COMMENTS: FROM: NAPLES DAILY NEWS (941) 263-4703 c~,.- ~'~" Notice of Tourist Tax Workshop Ellie Hoffman LOCATION: COLLIER COUNTY COURTHOUSE FAX NO: (941) 774-8408 PHONE NO: (941) 774-8406 DATE SENT: 02/20/2001 SENT: 9:15A. M. # OF PAGES: (Including cover) 3 Naples Daily News Naples, FL 34102 Affidavit of Publication Naples Daily News BOARD OF COUNTY COMMISSIONERS MARGARET WATERS PO BOX 413016 NAPLES FL 34101-3016 REFERENCE: 001230 #102611 5B21!604 NOTICE OF BOARD OF C State of Florida County of Collier Before the undersigned authority, personally appeared B. Lamb, who on oath says that she serves as the Assistant Corporate Secretary of the Naples DaiLy News, a daily newspaper published at Naples in Collier County, Florida: that the attached copy of advertising was published in said newspaper on dates listed. Affiant further says that the said Naples Daily News is a newspaper published at Naples, in said Collier County, Florida, and that the said newspaper' has heretofore been continuously published in said Collier County, Florida, each day and has been entered as second class mail matter at the post office in Naples, in said Collier County, Florida, for a period of 1 year next preceding the first publication of the attached copy of advertisement; and affiant further says that she has neither paid nor promised any person, firm or corporation any discount, rebate, commission or refund for the purpose cf securing this advertisement for publiction in the said newspaper. PUBLISHED ON: 02/24 AD SPACE: 54.000 INCH FILED ON: 02/26/01 Sworn to and Subscribed before me this~_~day of 20 ISUSAN D. FLORA My Corem E.~p. 12/10/04 No. CC 98354~ I ) l'llal~ ~ NOTICE OF BOARD OF COUNTY CON~AISSIONERS INFORMATIONAL WORKSHOP WedneSday, Morch 7, 2(R)1 Bourd of Courffv C~m. missioners will hold un Intormoflonol worksbel~ on WEDNESDAY, MARCH 7, 2001, at 9:00 A.M. In the Boai'd Meet- lng Roorn~ Third Floor, Horrno~ Turner Bulldlng (Administration) at Collier County Govern- ment Complex, 3301 East Tamlaml Trall, N.a_P_leS, Florld~ The B~lr'd$ In- formational topic(s) will Include, but mav riot be limited to, an overview of the following subjects: Tourist Development Council; Tourist Tax r'hls meelng Is open to the ~ubllc. AnV person who .decld: cord of th~ ~ro~esdln~ ~r~inln~ thereto, und ~ura ~hof m ¥~m r~ cord of fha m~x~.eedtnus Is mede, whl~ record-In- clupes ~a tostlmon¥ end evldence u~un which the upf~e~l Is tobe bused. BOAED OF CQUNTY COMMISSIONERS COLLIER COUNTY~ FLORIDA Jumes D. Corter, Ph. D, Chuirmon DWIGHT E. BROCK, CLERK By:/s/Muureen Kenyon Board of County Commissioners Workshop On the Tourist Development Tax BCC Chambers March 7, 2001 9 a.m. - 12 noon Agenda 1. Florida State Statutes 125.0104 2. Tourist Development Tax Ordinance (this is the Plan) 3. Tourist Development Council Ordinance (#92-18 & 2000-44) 4. Statistical TDC Information $. Proforma 6. Break down on each category 1. Category "A" Beach & Park & "D" Fishing Piers ~ Public Utilities - Jim Mudd, Administrator ~ Tom Wides, Public Utilities Operations Director 2. Category "B" Advertising & Special Events/Disaster Fund ~ Advertising/promotion - Marketing Plan ~ Special Events ~ Advertising Disaster Fund ~ Future Funding Needs ~ Special Events Application - Staff Presentation 3. Category "C"- Museums ~ Public Services - Leo Ochs, Administrator ~ Ron Jamro - Museum Director ~ Current Projects ~ Future Funding Needs 7. Break down of other County's Tourist Tax~ 8. Staff Recommendation ~ Comments/QuestionsfromCommissioners Collier County Mission Statement To deliver to our residents and visitors local government services that exceed expectations statu~es->View Statutes->2000->Ch0125->Section 0104: Online Sunshine Page 1 of 10 View Statutes 000 Select Year: I Search Statutes Constitution Laws of Florida Order The 2000 Florida Statutes Title XI Chapter 125 View Entire COUNTY ORGANIZATION AND INTERGOVERNMENTAL County Chapter RELATIONS Government 125.O104 Tourist development tax; procedure for levying; authorized uses; referendum; enforcement.-- (1) SHORT TITLE.--This section shall be known and may be cited as the "Local Option Tourist Development Act." (2) APPLICATION; DEFINITIONS.-- (a) Application.--The provisions contained in chapter 212 apply to the administration of any tax levied pursuant to this section. (b) Definitions.--For purposes of this section: 1. "Promotion" means marketing or advertising designed to increase tourist-related business activities. 2. "Tourist" means a person who participates in trade or recreation activities outside the county of his or her permanent residence or who rents or leases transient accommodations as described in paragraph (3)(a). 3. "Retained spring training franchise" means a spring training franchise that had a location in this state on or before December 31, 1998, and that has continuously remained at that location for at least the :LO years preceding that date. (3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.-- (a) It is declared to be the intent of the Legislature that 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, roominghouse, mobile home park, recreational vehicle park, or condominium for a term of 6 months or less is exercising a privilege which is subject to taxation under this section, unless such person rents, leases, or lets for consideration any living quarters or accommodations which are exempt according to the provisions of chapter 212. (b) Subject to the provisions of this section, any county in this state may levy and impose a tourist development tax on the exercise within its boundaries of the taxable privilege described in paragraph (a), except that there shall be no additional levy under this section in any cities or towns presently imposing a municipal resort tax as authorized under chapter 67-930, Laws of Florida, and this section shall not in any way affect the powers and existence of any tourist development authority created pursuant to chapter 67-930, Laws of Florida. No county authorized to levy a convention development tax pursuant to s. 212.0305, or to s. 8 of chapter 84-324, Laws of Florida, shall be allowed to levy more than the 2-percent tax authorized by this section. A county may elect to levy and impose the tourist development tax in a subcounty special district of the county. However, if a county so elects to levy and impose the tax on a subcounty special district basis, the district shall embrace all or a significant contiguous portion of the county, and http://www.leg.state, fl.us/statutes/index.c fm?App_mode=Display_Statute&S earch_String=&U1/22/2001 statutes->View Statutes->2OOO->ChO 125->Section 0104: Online Sunshine Page 2 of 10 the county shall assist the Department of Revenue in identifying the rental units subject to tax in the district, (c) The tourist development tax shall be levied, imposed, and set by the governing board of the county at a rate of 1 percent or 2 percent of each dollar and major fraction of each dollar of the total consideration charged for such lease or rental. 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. (d) In addition to any 1-percent or 2-percent tax imposed under paragraph (c), the governing board of the county may levy, impose, and set an additional 1 percent of each dollar above the tax rate set under paragraph (c) by the extraordinary vote of the governing board for the purposes set forth in subsection (5) or by referendum approval by the registered electors within the county or subcounty special district. No county shall levy, impose, and set the tax authorized under this paragraph unless the county has imposed the 1-percent or 2-percent tax authorized under paragraph (c) for a minimum of 3 years prior to the effective date of the levy and imposition of the tax authorized by this paragraph. Revenues raised by the additional tax authorized under this paragraph shall not be used for debt service on or refinancing of existing facilities as specified in subparagraph (5)(a)l. unless approved by a resolution adopted by an extraordinary majority of the total membership of the governing board of the county. If the 1-percent or 2-percent tax authorized in paragraph (c) is levied within a subcounty special taxing district, the additional tax authorized in this paragraph shall only be levied therein. The provisions of paragraphs (4)(a)-(d) shall not apply to the adoption of the additional tax authorized in this paragraph. The effective date of the levy and imposition of the tax authorized under this paragraph shall be the first day of the second month following approval of the ordinance by the governing board or the first day of any subsequent month as may be specified in the ordinance. A certified copy of such ordinance shall be furnished by the county to the Department of Revenue within l0 days after approval of such ordinance. (e) The tourist development tax shall be in addition to any other tax imposed pursuant to chapter 212 and in addition to all other taxes and fees and the consideration for the rental or lease. (f) The tourist development tax shall be charged by the person receiving the consideration for the lease or rental, and it shall be collected from the lessee, tenant, or customer at the time of payment of the consideration for such lease or rental. (g) The person receiving the consideration for such rental or lease shall receive, account for, and remit the tax to the Department of Revenue at the time and in the manner provided for persons who collect and remit taxes under s. 212.03. The same duties and privileges imposed by chapter 212 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 Department of Revenue in the administration of that chapter shall apply to and be binding upon all persons who are subject to the provisions of this section. However, the Department of Revenue may authorize a quarterly return and payment when the tax remitted by the dealer for the preceding quarter did not exceed $25. (h) The Department of Revenue shall keep records showing the amount of taxes collected, which records shall also include records disclosing the amount of taxes collected for and from each county in which the tax authorized by this section is applicable. These records shall be open for inspection during the regular office hours of the Department of Revenue, subject to the provisions of s. 213.053. (i) Collections received by the Department of Revenue from the tax, less costs of administration of this section, shall be paid and returned monthly to the county which imposed the tax, for use by the county in accordance with the provisions of this section. They shall be placed in the county tourist development trust fund of the respective county, which shall be established by each county as a condition precedent to receipt of such funds. (j) The Department of Revenue is authorized to employ persons and incur other expenses for which funds are appropriated by the Legislature. h ttp : / /w~vw.~ eg.state, f~. us/ statut es/inde x.c fm ? App-m~de=D i sp ~ a y-S tatut e&S earch-S trin g=& U1/2 2/2 001 statu~es->View Statutes->2OOO->ChO 125->Section 0104: Online Sunshine Page 3 of 10 (k) The Department of Revenue shall promulgate such rules and shall prescribe and publish such forms as may be necessary to effectuate the purposes of this section. (I) In addition to any other tax which is imposed pursuant to this section, a county may impose up to an additional l-percent tax on the exercise of the privilege described in paragraph (a) by majority vote of the governing board of the county in order to: 1. Pay the debt service on bonds issued to finance the construction, reconstruction, or renovation of a professional sports franchise facility, or the acquisition, construction, reconstruction, or renovation of a retained spring training franchise facility, either publicly owned and operated, or publicly owned and operated by the owner of a professional sports franchise or other lessee with sufficient expertise or financial capability to operate such facility, and to pay the planning and design costs incurred prior to the issuance of such bonds. 2. Pay the debt service on bonds issued to finance the construction, reconstruction, or renovation of a convention center, and to pay the planning and design costs incurred prior to the issuance of such bonds. 3. Pay the operation and maintenance costs of a convention center for a period of up to 10 years. Only counties that have elected to levy the tax for the purposes authorized in subparagraph 2. may use the tax for the purposes enumerated in this subparagraph. Any county that elects to levy the tax for the purposes authorized in subparagraph 2. after July 1, 2000, may use the proceeds of the tax to pay the operation and maintenance costs of a convention center for the life of the bonds. The provision of paragraph (b) which prohibits any county authorized to levy a convention development tax pursuant to s. 212.0305 from levying more than the 2-percent tax authorized by this section, and the provisions of paragraphs (4)(a)-(d), shall not apply to the additional tax authorized in this paragraph. The effective date of the levy and imposition of the tax authorized under this paragraph shall be the first day of the second month following approval of the ordinance by the governing board or the first day of any subsequent month as may be specified in the ordinance. A certified copy of such ordinance shall be furnished by the county to the Department of Revenue within 10 days after approval of such ordinance. (m)l. In addition to any other tax which is imposed pursuant to this section, a high tourism impact county may impose an additional l-percent tax on the exercise of the privilege described in paragraph (a) by extraordinary vote of the governing board of the county. The tax revenues received pursuant to this paragraph shall be used for one or more of the authorized uses pursuant to subsection (5). 2. A county is considered to be a high tourism impact county after the Department of Revenue has certified to such county that the sales subject to the tax levied pursuant to this section exceeded $600 million during the previous calendar year, or were at least 18 percent of the county's total taxable sales under chapter 212 where the sales subject to the tax levied pursuant to this section were a minimum of $200 million, except that no county authorized to levy a convention development tax pursuant to s. 212.0305 shall be considered a high tourism impact county. Once a county qualifies as a high tourism impact county, it shall retain this designation for the period the tax is levied pursuant to this paragraph. 3. The provisions of paragraphs (4)(a)-(d) shall not apply to the adoption of the additional tax authorized in this paragraph. The effective date of the levy and imposition of the tax authorized under this paragraph shall be the first day of the second month following approval of the ordinance by the governing board or the first day of any subsequent month as may be specified in the ordinance. A certified copy of such ordinance shall be furnished by the county to the Department of Revenue within 10 days after approval of such ordinance. (n) In addition to any other tax that is imposed under this section, a county that has imposed the tax under paragraph (I) may impose an additional tax that is no greater than 1 percent on the exercise of the privilege described in paragraph (a) by a majority plus one vote of the membership of the board of county commissioners in order to pay the debt service on bonds issued to finance: http://www.~eg.state.~.us/statutes/index.cfm?App-m~de=Disp~ay-Statute&Search-String=&U1/22/2001 statutes->View Statutes->2000->Ch0125->S ection 0104: Online Sunshine Page 4 of 10 1. The construction, reconstruction, or renovation of a facility either publicly owned and operated, or publicly owned and operated by the owner of a professional sports franchise or other lessee with sufficient expertise or financial capability to operate such facility, and to pay the planning and design costs incurred prior to the issuance of such bonds for a new professional sports franchise as defined in s. 288.1:[62. 2. The acquisition, construction, reconstruction, or renovation of a facility either publicly owned and operated, or publicly owned and operated by the owner of a professional sports franchise or other lessee with sufficient expertise or financial capability to operate such facility, and to pay the planning and design costs incurred prior to the issuance of such bonds for a retained spring training franchise. A county that imposes the tax authorized in this paragraph may not expend any ad valorem tax revenues for the acquisition, construction, reconstruction, or renovation of that facility. The provision of paragraph (b) which prohibits any county authorized to levy a convention development tax pursuant to s. 2:[2.0305 from levying more than the 2-percent tax authorized by this section shall not apply to the additional tax authorized by this paragraph in counties which levy convention development taxes pursuant to s. 212.0305(4)(a). Subsection (4) does not apply to the adoption of the additional tax authorized in this paragraph. The effective date of the levy and imposition of the tax authorized under this paragraph is the first day of the second month following approval of the ordinance by the board of county commissioners or the first day of any subsequent month specified in the ordinance. A certified copy of such ordinance shall be furnished by the county to the Department of Revenue within :[0 days after approval of the ordinance. (4) ORDINANCE LEVY TAX; PROCEDURE.-- (a) The tourist development tax shall be levied and imposed pursuant to an ordinance containing the county tourist development plan prescribed under paragraph (c), enacted by the governing board of the county. The ordinance levying and imposing the tourist development tax shall not be effective unless the electors of the county or the electors in the subcounty special district in which the tax is to be levied approve the ordinance authorizing the levy and imposition of the tax, in accordance with subsection (6). The effective date of the levy and imposition of the tax shall be the first day of the second month following approval of the ordinance by referendum, as prescribed in subsection (6), or the first day of any subsequent month as may be specified in the ordinance. A certified copy of the ordinance shall be furnished by the county to the Department of Revenue within 10 days after approval of such ordinance. The governing authority of any county levying such tax shall notify the department, within 10 days after approval of the ordinance by referendum, of the time period during which the tax will be levied. (b) At least 60 days prior to the enactment of the ordinance levying the tax, the governing board of the county shall adopt a resolution establishing and appointing the members of the county tourist development council, as prescribed in paragraph (e), and indicating the intention of the county to consider the enactment of an ordinance levying and imposing the tourist development tax. (c) Prior to enactment of the ordinance levying and imposing the tax, the county tourist development council shall prepare and submit to the governing board of the county for its approval a plan for tourist development. The plan shall set forth the anticipated net tourist development tax revenue to be derived by the county for the 24 months following the levy of the tax; the tax district in which the tourist development tax is proposed; and a list, in the order of priority, of the proposed uses of the tax revenue by specific project or special use as the same are authorized under subsection (5). The plan shall include the approximate cost or expense allocation for each specific project or special use. (d) The governing board of the county shall adopt the county plan for tourist development as part of the ordinance levying the tax. After enactment of the ordinance levying and imposing the tax, the plan of tourist development may not be substantially amended except by ordinance enacted by an affirmative vote of a majority plus one additional member of the governing board. (e) The governing board of each county which levies and imposes a tourist development tax http://www.leg.state.~.us/statutes/index.cfm?App-m~de=Disp~ay-Statute&Search-String=&U1/22/2001 statutes->View Statutes->2OOO->ChO 125->Section 0104: Online Sunshine Page 5 of 10 under this section shall appoint an advisory council to be known as the "3~_name of county)~ Tourist Development Council." The council shall be established by ordinance and composed of nine members who shall be appointed by the governing board. The chair of the governing board of the county or any other member of the governing board as designated by the chair shall serve on the council. Two members of the council shall be elected municipal officials, at least one of whom shall be from the most populous municipality in the county or subcounty special taxing district in which the tax is levied. Six members of the council shall be persons who are involved in the tourist industry and who have demonstrated an interest in tourist development, of which members, not less than three nor more than four shall be owners or operators of motels, hotels, recreational vehicle parks, or other tourist accommodations in the county and subject to the tax. All members of the council shall be electors of the county. The governing board of the county shall have the option of designating the chair of the council or allowing the council to elect a chair. The chair shall be appointed or elected annually and may be reelected or reappointed. The members of the council shall serve for staggered terms of 4 years. The terms of office of the original members shall be prescribed in the resolution required under paragraph (b). The council shall meet at least once each quarter and, from time to time, shall make recommendations to the county governing board for the effective operation of the special projects or for uses of the tourist development tax revenue and perform such other duties as may be prescribed by county ordinance or resolution. The council shall continuously review expenditures of revenues from the tourist development trust fund and shall receive, at least quarterly, expenditure reports from the county governing board or its designee. Expenditures which the council believes to be unauthorized shall be reported to the county governing board and the Department of Revenue. The governing board and the department shall review the findings of the council and take appropriate administrative or judicial action to ensure compliance with this section. The changes in the composition of the membership of the tourist development council mandated by chapter 86-4, Laws of Florida, and this act shall not cause the interruption of the current term of any person who is a member of a council on October 1, 1996. (5) AUTHORIZED USES OF REVENUE.-- (a) All tax revenues received pursuant to this section by a county imposing the tourist development tax shall be used by that county for the following purposes only: 1. To acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate, or promote one or more publicly owned and operated convention centers, sports stadiums, sports arenas, coliseums, or auditoriums, or museums that are publicly owned and operated or owned and operated by not-for-profit organizations and open to the public, within the boundaries of the county or subcounty special taxing district in which the tax is levied. Tax revenues received pursuant to this section may also be used for promotion of zoological parks that are publicly owned and operated or owned and operated by not-for-profit organizations and open to the public. However, these purposes may be implemented through service contracts and leases with lessees with sufficient expertise or financial capability to operate such facilities; 2. To promote and advertise tourism in the State of Florida and nationally and internationally; however, if tax revenues are expended for an activity, service, venue, or event, the activity, service, venue, or event shall have as one of its main purposes the attraction of tourists as evidenced by the promotion of the activity, service, venue, or event to tourists; 3. To fund convention bureaus, tourist bureaus, tourist information centers, and news bureaus as county agencies or by contract with the chambers of commerce or similar associations in the county, which may include any indirect administrative costs for services performed by the county on behalf of the promotion agency; or 4. To finance beach park facilities or beach improvement, maintenance, renourishment, restoration, and erosion control, including shoreline protection, enhancement, cleanup, or restoration of inland lakes and rivers to which there is public access as those uses relate to the physical preservation of the beach, shoreline, or inland lake or river. In counties of less than 100,000 population, no more than 10 percent of the revenues from the tourist development tax may be used for beach park facilities. http ://www.leg.state.fl.us/statutes/index.cfm ? App_mode=Display-Statute&Search-String:& U1/22/2001 statules->View Statutes->2000->Ch0125->Section 0104: Online Sunshine Page 6 of 10 (b) Tax revenues received pursuant to this section by a county of less than 600,000 population imposing a tourist development tax may only be used by that county for the following purposes in addition to those purposes allowed pursuant to paragraph (a): to acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate, or promote one or more zoological parks, fishing piers or nature centers which are publicly owned and operated or owned and operated by not-for-profit organizations and open to the public. All population figures relating to this subsection shall be based on the most recent population estimates prepared pursuant to the provisions of s. ~186.901. These population estimates shall be those in effect on July I of each year. (c) The revenues to be derived from the tourist development tax may be pledged to secure and liquidate revenue bonds issued by the county for the purposes set forth in subparagraphs (a)l. and 4. or for the purpose of refunding bonds previously issued for such purposes, or both; however, no more than 5;0 percent of the revenues from the tourist development tax may be pledged to secure and liquidate revenue bonds or revenue refunding bonds issued for the purposes set forth in subparagraph (a)4. Such revenue bonds and revenue refunding bonds may be authorized and issued in such principal amounts, with such interest rates and maturity dates, and subject to such other terms, conditions, and covenants as the governing board of the county shall provide. The Legislature intends that this paragraph shall be full and complete authority for accomplishing such purposes, but such authority shall be supplemental and additional to, and not in derogation of, any powers now existing or later conferred under law. (d) Any use of the local option tourist development tax revenues collected pursuant to this section for a purpose not expressly authorized by paragraph (3)(I) or paragraph (3)(n) or paragraph (a), paragraph (b), or paragraph (c) of this subsection is expressly prohibited. (6) REFERENDUM.-- (a) No ordinance enacted by any county levying the tax authorized by paragraphs (3)(b) and (c) shall take effect until the ordinance levying and imposing the tax has been approved in a referendum election by a majority of the electors voting in such election in the county or by a majority of the electors voting in the subcounty special tax district affected by the tax. (b) The governing board of the county levying the tax shall arrange to place a question on the ballot at the next regular or special election to be held within the county, substantially as follows: FOR the Tourist Development Tax AGAINST the Tourist Development Tax. (c) If a majority of the electors voting on the question approve the levy, the ordinance shall be deemed to be in effect. l(d) In any case where a referendum levying and imposing the tax has been approved pursuant to this section and 15 percent of the electors in the county or 15 percent of the electors in the subcounty special district in which the tax is levied file a petition with the board of county commissioners for a referendum to repeal the tax, the board of county commissioners shall cause an election to be held for the repeal of the tax which election shall be subject only to the outstanding bonds for which the tax has been pledged. However, the repeal of the tax shall not be effective with respect to any portion of taxes initially levied in November 1989, which has been pledged or is being used to support bonds under paragraph (3)(d) or paragraph (3)0) until the retirement of those bonds. 1(7) AUTOMATIC EXPIRATION ON RETIREMENT OF BONDS.--Anything in this section to the contrary notwithstanding, if the plan for tourist development approved by the governing board of the county, as amended from time to time pursuant to paragraph (4)(d), includes the acquisition, construction, extension, enlargement, remodeling, repair, or improvement of a publicly owned and operated convention center, sports stadium, sports arena, coliseum, or auditorium, or a museum that is publicly owned and operated or owned and operated by a not-for-profit organization, the http://www.leg.state, fl.us/statutes/index.c fm?App_mode=Display Statute&S earch_String:&Ul/22/2001 statutes->View Statutes->2000->Ch0125->Section 0104: Online Sunshine Page 7 of 10 county ordinance levying and imposing the tax shall automatically expire upon the later of: (a) Retirement of all bonds issued by the county for financing the same; or (b) The expiration of any agreement by the county for the operation or maintenance, or both, of a publicly owned and operated convention center, sports stadium, sports arena, coliseum, auditorium, or museum. However, nothing herein shall preclude that county from amending the ordinance extending the tax to the extent that the board of the county determines to be necessary to provide funds with which to operate, maintain, repair, or renew and replace a publicly owned and operated convention center, sports stadium, sports arena, coliseum, auditorium, or museum or from enacting an ordinance pursuant to the provisions of this section reimposing a tourist development tax, upon or following the expiration of the previous ordinance. (8) PROHIBITED ACTS; ENFORCEMENT; PENALTIES.-- (a) Any person who is taxable hereunder who fails or refuses to charge and collect from the person paying any rental or lease the taxes herein provided, either by himself or herself or through agents or employees, is, in addition to being personally liable for the payment of the tax, guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083. (b) No person shall advertise or hold out to the public in any manner, directly or indirectly, that he or she will absorb all or any part of the tax, that he or she 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, when added, that it 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 subsection is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. _775.083. (c) The tax authorized to be levied by this section shall constitute a lien on the property of the lessee, customer, or tenant in the same manner as, and shall be collectible as are, liens authorized and imposed in ss. 713.67, 713.68, and 713.69. (9) COUNTY TOURISM PROMOTION AGENCIES.--In addition to any other powers and duties provided for agencies created for the purpose of tourism promotion by a county levying the tourist development tax, such agencies are authorized and empowered to: (a) Provide, arrange, and make expenditures for transportation, lodging, meals, and other reasonable and necessary items and services for such persons, as determined by the head of the agency, in connection with the performance of promotional and other duties of the agency. However, entertainment expenses shall be authorized only when meeting with travel writers, tour brokers, or other persons connected with the tourist industry. All travel and entertainment-related expenditures in excess of $10 made pursuant to this subsection shall be substantiated by paid bills therefor. Complete and detailed justification for all travel and entertainment-related expenditures made pursuant to this subsection shall be shown on the travel expense voucher or attached thereto. Transportation and other incidental expenses, other than those provided in s. 112.061, shall only be authorized for officers and employees of the agency, other authorized persons, travel writers, tour brokers, or other persons connected with the tourist industry when traveling pursuant to paragraph (c). All other transportation and incidental expenses pursuant to this subsection shall be as provided in s. 112.061. Operational or promotional advancements, as defined in s. 288.35 (4), obtained pursua-nt to this subsection, shall not be commingled with any other funds. (b) Pay by advancement or reimbursement, or a combination thereof, the costs of per diem and incidental expenses of officers and employees of the agency and other authorized persons, for foreign travel at the current rates as specified in the federal publication "Standardized Regulations (Government Civilians, Foreign Areas)." The provisions of this paragraph shall apply for any officer or employee of the agency traveling in foreign countries for the purposes of promoting tourism and travel to the county, if such travel expenses are approved and certified by the agency head from whose funds the traveler is paid. As used in this paragraph, the term "authorized person" shall have the same meaning as provided in s. 112.061(2)(e). With the exception of provisions h ttp : / /www.l eg.state.fl, us/ statut es/inde x.c fm ? App_mode=D i sp l a y-S tatute& S earch-S trin g=& U1/2 2/ 2 001 statutes->View Statutes->2000->Ch0125->S ection 0104: Online Sunshine Page 8 of 10 concerning rates of payment for per diem, the provisions of s. ;[12.061 are applicable to the travel described in this paragraph. As used in this paragraph, "foreign travel" means all travel outside the United States. Persons traveling in foreign countries pursuant to this subsection shall not be entitled to reimbursements or advancements pursuant to s. 112.061(6)(a)2. (c) Pay by advancement or reimbursement, or by a combination thereof, the actual reasonable and necessary costs of travel, meals, lodging, and incidental expenses of officers and employees of the agency and other authorized persons when meeting with travel writers, tour brokers, or other persons connected with the tourist industry, and while attending or traveling in connection with travel or trade shows. With the exception of provisions concerning rates of payment, the provisions of s. ~12.061 are applicable to the travel described in this paragraph. (d) Undertake marketing research and advertising research studies and provide reservations services and convention and meetings booking services consistent with the authorized uses of revenue as set forth in subsection (5). 1. Information given to a county tourism promotion agency which, if released, would reveal the identity of persons or entities who provide data or other information as a response to a sales promotion effort, an advertisement, or a research project or whose names, addresses, meeting or convention plan information or accommodations or other visitation needs become booking or reservation list data, is exempt from s. 119.07(1) and from s. 24(a), Art. I of the State Constitution. 2. The following information, when held by a county tourism promotion agency, is exempt from s. 119.07(1) and from s. 24(a), Art. I of the State Constitution: a. A trade secret, as defined in s. 812.081. b. Booking business records, as defined in s. 255.047. c. Trade secrets and commercial or financial information gathered from a person and privileged or confidential, as defined and interpreted under 5 U.S.C.s. 552(b)(4), or any amendments thereto. (10) LOCAL ADMINISTRATION OF TAX.-- (a) A county levying a tax under this section or s. 125.0108 may be exempted from the requirements of the respective section that: 1. The tax collected be remitted to the Department of Revenue before being returned to the county; and 2. The tax be administered according to chapter 212, if the county adopts an ordinance providing for the local collection and administration of the tax. (b) The ordinance shall include provision for, but need not be limited to: 1. Initial collection of the tax to be made in the same manner as the tax imposed under chapter 212. 2. Designation of the local official to whom the tax shall be remitted, and that official's powers and duties with respect thereto. Tax revenues may be used only in accordance with the provisions of this section. 3. Requirements respecting the keeping of appropriate books, records, and accounts by those responsible for collecting and administering the tax. http ://www.leg. state, fl.us/statutes/index.c fm?App_mode=Display_Statute&S earch_String=&U1/22/2001 statutes->View Statutes->2000->Ch0125->Section 0104: Online Sunshine Page 9 of 10 4. Provision for payment of a dealer's credit as required under chapter 212. 5. A portion of the tax collected may be retained by the county for costs of administration, but such portion shall not exceed 3 percent of collections. Z(c) A county adopting an ordinance providing for the collection and administration of the tax on a local basis shall also adopt an ordinance electing either to assume all responsibility for auditing the records and accounts of dealers, and assessing, collecting, and enforcing payments of delinquent taxes, or to delegate such authority to the Department of Revenue. If the county elects to assume such responsibility, it shall be bound by all rules promulgated by the Department of Revenue pursuant to paragraph (3)(k), as well as those rules pertaining to the sales and use tax on transient rentals imposed by s. 212.03. The county may use any power granted in this section to the department to determine the amount of tax, penalties, and interest to be paid by each dealer and to enforce payment of such tax, penalties, and interest. The county may use a certified public accountant licensed in this state in the administration of its statutory duties and responsibilities. Such certified public accountants are bound by the same confidentiality requirements and subject to the same penalties as the county under s. 213.053. If the county delegates such authority to the department, the department shall distribute any collections so received, less costs of administration, to the county. The amount deducted for costs of administration by the department shall be used only for those costs which are solely and directly attributable to auditing, assessing, collecting, processing, and enforcing payments of delinquent taxes authorized in this section. If a county elects to delegate such authority to the department, the department shall audit only those businesses in the county that it audits pursuant to chapter 212. (11) INTEREST PAID ON DISTRIBUTIONS.-- (a) Interest shall be paid on undistributed taxes collected and remitted to the Department of Revenue under this section. Such interest shall be included along with the tax proceeds distributed to the counties and shall be paid from moneys transferred from the General Revenue Fund. The department shall calculate the interest for net tax distributions using the average daily rate that was earned by the State Treasury for the preceding calendar quarter and paid to the General Revenue Fund. This rate shall be certified by the Treasurer to the department by the 20th day following the close of each quarter. (b) The interest applicable to taxes collected under this section shall be calculated by multiplying the tax amounts to be distributed times the daily rate times the number of days after the third working day following the date the tax is due and payable pursuant to s. 212.11 until the date the department issues a voucher to request the Comptroller to issue the payment warrant. The warrant shall be issued within 7 days after the request. (c) If an overdistribution of taxes is made by the department, interest shall be paid on the overpaid amount beginning on the date the warrant including the overpayment was issued until the third working day following the due date of the payment period from which the overpayment is being deducted. The interest on an overpayment shall be calculated using the average daily rate from the applicable calendar quarter and shall be deducted from moneys distributed to the county under this section. History.--ss. 1, 2, 3, 4, 5, 6, 7, 8, ch. 77-209; s. 3, ch. 79-359; s. 72, ch. 79-400; s. 4, ch. 80- 209; s. 2, ch. 80-222; s. 5, ch. 83-297; s. 1, ch. 83-321; s. 40, ch. 85-55; s. 1, ch. 86-4; s. 76, ch. 86-163; s. 61, ch. 87-6; s. 1, ch. 87-99; s. 35, ch. 87-101; s. 1, ch. 87-175; s. 5, ch. 87-280; s. 4, ch. 88-226; s. 6, ch. 88-243; s. 2, ch. 89-217; ss. 31, 66, ch. 89-356; s. 2, ch. 89-362; s. 1, ch. 90-107; s. 1, ch. 90-349; s. 81, ch. 91-45; s. 230, ch. 91-224; s. 3, ch. 92-175; s. 1, ch. 92- 204; s. 32, ch. 92-320; s. 4, ch. 93-233; s. 1, ch. 94-275; s. 3, ch. 94-314; s. 37, ch. 94-338; s. 3, ch. 94-353; s. 1, ch. 95-133; s. 1434, ch. 95-147; s. 3, ch. 95~304; s. 1, ch. 95-360; s. 1, ch. 95-416; ss. 44, 46, ch. 96-397; s. 43, ch. 96-406; s. 15, ch. 97-99; s. 1, ch. 98-106; s. 58, ch. 99-2; s. 1, ch. 99-287; ss. 6, 11, 14, ch. 2000-312; s. 11, ch. 2000-351. 1Note.--Section 11, ch. 2000-312, provides that "[t]he provisions of this act shall be reviewed by http ://www. leg. state, fl. us/statutes/index, c fm?App_mode=D i sp lay_Statute& S earch_String=&U1/22/2001 statutes->View Statutes->2000->Ch0125->Section 0104: Online Sunshine Page 10 of 10 the Legislature prior to October 1, 2005, and shall be repealed on that date unless otherwise reenacted by the Legislature." If the provisions of ch. 2000-312 are repealed, effective October 1, 2005, paragraph (6)(d), subsection (7), and paragraph (lO)(c) will read: (d) In any case where a referendum levying and imposing the tax has been approved pursuant to this section and 1_5 percent of the electors in the county or 15 percent of the electors in the subcounty special district in which the tax is levied file a petition with the board of county commissioners for a referendum to repeal the tax, the board of county commissioners shall cause an election to be held for the repeal of the tax which election shall be subject only to the outstanding bonds for which the tax has been pledged. (7) AUTOMATIC EXPIRATION ON RETIREMENT OF BONDS.--Anything in this section to the contrary notwithstanding, if the plan for tourist development approved by the governing board of the county, as amended from time to time pursuant to paragraph (4)(d), includes the acquisition, construction, extension, enlargement, remodeling, repair, or improvement of a publicly owned and operated convention center, sports stadium, sports arena, coliseum, or auditorium, or a museum that is publicly owned and operated or owned and operated by a not-for-profit organization, the county ordinance levying and imposing the tax shall automatically expire upon the retirement of all bonds issued by the county for financing the same; however, nothing herein shall preclude that county from enacting an ordinance pursuant to the provisions of this section reimposing a tourist development tax, upon or following the expiration of the previous ordinance. (c) A county adopting an ordinance providing for the collection and administration of the tax on a local basis shall also adopt an ordinance electing either to assume all responsibility for auditing the records and accounts of dealers, and assessing, collecting, and enforcing payments of delinquent taxes, or to delegate such authority to the Department of Revenue. If the county elects to assume such responsibility, it shall be bound by all rules promulgated by the Department of Revenue pursuant to paragraph (3)(k), as well as those rules pertaining to the sales and use tax on transient rentals imposed by s. 212.03. The county may use any power granted in this section to the department to determine th~ amount of tax, penalties, and interest to be paid by each dealer and to enforce payment of such tax, penalties, and interest. If the county delegates such authority to the department, the department shall distribute any collections so received, less costs of administration, to the county. The amount deducted for costs of administration by the department shall be used only for those costs which are solely and directly attributable to auditing, assessing, collecting, processing, and enforcing payments of delinquent taxes authorized in this section. If a county elects to delegate such authority to the department, the department shall audit only those businesses in the county that it audits pursuant to chapter 21`2. Welcome · Session. · Committees · Legislators_ · Information Center · Statutes and Constitution ° Lobbyist Information Disclaimer: The information on this system is unverified. The journals or printed bills of the respective chambers should be consulted for official purposes. Copyright © 2000 State of FLorida. Contact us. http://www.leg.state.f~~us/statutes/index.cfm?App-m~de=Disp~ay-Statute&Search-String®/22/2001 ORDINANCE NO. 99-66 AN ORDINANCE AMENDING ORDINANCE NO. 92-60, AS AMENDED, RELATING TO THE LEVY OF A 2% TOURIST DEVELOPMENT TAX AND AN ADDITIONAL 1% TAX THROUGHOUT COLLIER COUNTY PURSUANT TO THE LOCAL OPTION TOURIST DEVELOPMENT ACT, SECTION 125. 0104, FLORIDA STATUTES, PROVIDING FOR AMENDMENT TO SECTION THREE CONCERNING THE USE OF TAX REVENUES TO EXTEND THE DURATION OF THE 1% TAX AND TO CHANGE THE PERCENTAGES ALLOCATED TO BEACHES AND ADVERTISING AND PROMOTION; PROVIDING FOR CONFLICT AND SEVERABILITY; PROVIDING FOR INCLUSION IN CODE OF LAWS AND ORDINANCES; AND PROVIDING FOR AN EFFECTIVE DATE. RECEIVED WHEREAS, Section 125.0104, Florida Statutes provides for the levy of a local option tourist development tax by any county; WHEREAS, the Board of County Commissioners enacted Ordinance No. 92-60, which levied and imposed a tourist and development tax throughout Collier County for the purposes permitted in Section 125.0104, Florida Statutes, as amended, and to utilize previously collected tourist development taxes as authorized by Chapters 92-175 and 92-204, Laws of Florida, enacted by the Legislature at its regular session of 1992; WHEREAS, the Board of County Commissioners of Collier County, by an extraordinary vote, desires to amend 'the uses of tax revenue and tourist development plan; and WHEREAS, the proposed amendments were presented to the Collier County Tourist Development Council. NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA that: SECTION ONE: Amendment to Section Three of Collier County Ordinance No. 92-60. Section Three is hereby amended to read as follows: .'.:.~. SECTION THREE: USE OF TAX REVENUES. :-'~;::":' _;:~,"',~i ~ ~,~ A. The tax revenues received pursuant to this Ordir%~nce-~an~ the tourist tax revenues previously collected from Nove~b'er to November 1991 pursuant to Ordinance No. 90-43 shall ~-~us~ to fund the Collier County Tourist Development Plan, which is hereby adopted as follows: 1- Words underJined arc added; words ~mck ~,:'c~ugh are deleted. TOURIST DEVELOPMENT PLAN The two percent (2%) tourist development tax shall be levied throughout Collier County beginning the first day of the second month following approval of this Ordinance by referendum. The tax district shall include the entire geographic area of Collier County, Florida. The anticipated revenue for a two percent (2%) tourist development tax for all of Collier County over a twenty-four (24) month period is Seven Million Dollars ($7,000,000.00), less costs of administration. The additional one percent (1%) tourist development tax shall be levied throughout Collier County beginning the first day of January, 1996 and terminating on Dcccmbcr 31, 1999 June 30, 2000. If a majority of the electors of Collier County voting in a referendum election approve the continuation of the additional one (1) percent tourist development tax prior to June 30, 2000, then the additional (1%) tourist development tax shall continue until terminated by an amendment to this ordinance. The tax district shall include the entire geographic area of Collier County, Florida. 1. The categories of use of the two percent (2%) tax revenues by specific project or special use are hereby listed in the order of priority: · CATEGORY A - To finance beach park facilities or beach improvement, maintenance, renourishment, restoration and erosion control, including pass and inlet maintenance shoreline protection, enhancement, cleanup or restoration of inland lakes and rivers to which there is public access as these uses relate to the physical preservation of the beach, shoreline or inland lake or river. Percentage of Net revenue 70% ~0%, reduced by the amount required for Category D. CATEGORY B - To promote and advertise county tourism within the State of Florida, nationally and internationally, which encourages tourism with an emphasis on off-season visitors to Collier County. The guidelines for Category B funding are attached as 2- Words underlined are ~ded; wo~s g!vgck ~:cugh are deleted. Exhibit "A" and incorporated herein, however, if tax revenues are expended for an activity, service, venue or event, the activity, service, venue or event shall have as one of its main purposes the attraction of tourists as evidenced by the promotion of the activity, service, venue or event to tourists. Percentage of Net revenue 40% 30%, reduced by the amount budgeted for Category C. CATEGORY C - To acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate or promote one or more County owned museums or museums that are owned and operated by not for profit organizations and open to the public. Percentage of Net revenue Amount budgeted for this Category by the Board of County Commissioners each fiscal year, but not to exceed 15%. This amount may be amended upwardly or downwardly prospectively from the date of the budget amendment approval, provided that the amount of the aggregate allocation per fiscal year budget amendment does not exceed 15% of the net revenue. CATEGORY D - To acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate or promote one or more fishing piers which are publicly owned and operated. Percentage of Net revenue Amount budgeted for this Category by the Board of County Commissioners each fiscal year, but not to exceed $200,000. This amount may be amended upwardly or downwardly prospectively from the date of the budget amendment approval, provided that the amount of the aggregate allocation per fiscal year does not exceed $200,000. 3 o _ Words 9nderl~ are added; words sm:ck ,'hrz~a~ are deleted. It is the intent of this Ordinance that the above uses shall be funded separately, but simultaneously in the above percentages regardless of the actual amount of net revenues collected. 2. The additional one percent (1%) tax revenues collected pursuant to Section Two (F) shall be used to finance beach improvement, maintenance, renourishment, restoration and erosion control. 3. The revenues to be derived from the tourist development tax may be pledged to secure and liquidate revenue bonds in accordance with the provisions of Section 125.0104, Florida Statutes. Such revenue bonds and revenue refunding bonds may be authorized and issued in such principal amounts, with such interest rates and maturity dates, and subject to such other terms, conditions and covenants as the governing board of Collier County shall provide. This paragraph shall be full and complete authority for accomplishing such purposes, but such authority shall be supplemental and additional to, and not in derogation of, any powers now existing or later conferred under law. 4. The event bonds are issued by Collier County for any of the purposes enumerated by the Tourist Development Plan, the amount of tourist development tax receipts used to pay debt service on such bonds may exceed the percentages provided for the purpose for which such bonds were issued; provided, however, the maximum annual debt service on such bonds, together with any other obligations of Collier County which were issued to finance improvements for the same purpose and which are secured by the tourist development tax, must not exceed the stated percentage of tourist development tax receipts provided in the Touris~ Development Plan for such purposes, as calculated as of the date of sale of such bonds. For purposes of performing the calculations described in this paragraph, the amount of tourist development tax receipts shall be assumed to be the. amount provided as such in Collier County's immediately preceding annual 4- Words underlined are added; words :t~a~k ~h~o,agh are deleted. audit, plus, if the levy of such tax was imposed or increased subsequent to the beginning of the period which was audited, an amount equal to the estimate by the County Manager of the moneys the County would have received if the tax imposition or increase had been in effect during the entire audit period. At or prior to the issuance of bonds the County Manager shall provide a certificate as to the findings required in this paragraph, which certificate shall be conclusive as to all matters provided therein. B. The above and foregoing Tourist Development Plan may not be substantially amended except by ordinance enacted by an affirmative vote of a majority plus one additional member of the Board of County Commissioners. SECTION THREE: CONFLICT AND SEVERABILITY. In the event this ordinance conflicts with any other ordinance of Collier County or other applicable law, the more restrictive shall apply. If any phrase or portion of this ordinance is held invalid or unconstitutional by any court of competent jurisdiction, such portion shall be deemed a separate, distinct, and independent provision and such holding shall not affect the validity of the remaining portion. SECTION FOUR: INCLUSION IN THE CODE OF LAWS AND ORDINANCES The provisions of this Ordinance shall become and be made a part of the Code of Laws and Ordinances of Collier County, Florida. The sections of the Ordinances may be renumbered or relettered to accomplish such, and the word "ordinance" may be changed to "section", "article", or any other appropriate word. SECTION FIVE: EFFECTIVE DATE. This Ordinance shall become effective upon filing with the Secretary of State and a certified copy of this Ordinance shall be filed with the Florida Department of Revenue within 10 days after the adoption of this ordinance. Words underlined are added; words ....... ~reugh are deleted. PASSED AND DULY ADOPTED by a vote of a majority plus one of t~ne Board of County Commissioners of Collier County, Florida, this /~[! ',d.ay of ~,~ , 1999. 'ATTEST: ~.. BOARD OF COUNTY COMMISSIONER'S ~-- ~ DWIGHT E. ~.'BRQCK, CLERK OF COLLIER CO[INT¥. WT.~Tn~ /~ Approved as to ~orm- and legal sufficiency: Hezdl F. A~ton Assistant County Attorney This ordinance flied with the. Secretary of ~tote's Office th~. .'i~. day o f -'~-~'~. , and acknowledgement of that fili~ received this~ day ~ C~ HFA/hg/£:\Ordinancc\- TD Tsx to Inct-casc thc Pcrccnt Alloc~stcd lo Muscurna-reviscd Words underlined are added; wards :t:".:'ck L~.rc. ugh are deleted, ~2ATE OF FLORIDA) c~UNTY OF COLLIER I, DWIGHT E. BROCK, Clerk of Courts in and for the Twentieth ldicial Circuit, Collier County, Florida, do hereby certify that the foregoing is a true copy of: ORDINANCE NO. 99-66 Which was adopted by the Board of County Commissioners on the ~th day of September, 1999, during Regular Session. WITNESS my hand and the official seal of the Board of County _3mmissioners of Collier County, Florida, this 16th day of September, DWIGHT E. BROCK Clerk of Courts and CI~ Ex-officio to Board of~ County Commissioners.~! By: Ellie Hoffman, .~ Deputy Clerk § 126-51 COLLIER COUNTY CODE ARTICLE III. TOURIST DEVELOPMENT TAX (LODGING TAX)* DMSION 1. GENERALLY Secs. 126-51--126-60. Reserved. DMSION 2. RESERVEDt Secs. 126.61--126-80. Reserved. DMSION 3. 1992 TAX ORDINANCE Sec. 126-81. Purpose. This division is adopted pursuant to the author- ity and requirements of F.S. § 125.0104 for the purpose of levying and imposing the tourist de- velopment tax, subject to approval by voters at a referendum election. It is further the intent of this division to provide for the use of the receipts of the tax imposed by division 2 of this article as required by Laws of Fla. cbs. 92-175 and 92-204. (Ord. No. 92-60, § 1) Sec. 126-82. Tourist development tax. -- (a) There is hereby levied, imposed and set a tourist development tax throughout the gem graphic area of the county at a rate of two percent of each whole 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, apart- - ment hotel, motel, resort motel, apartment, apart- ment motel, roominghouse, mobile home park, recreational vehicle park, or condominium for a _ term of six months or less, as provided in F.S. § 125.0104(3)(a), as amended, unless such person rents, leases, or lets for consideration any living quarters or accommodations which are exempt according to the provisions of F.S. ch. 212. When *Cross reference--Tourist development council, § 2-986 ~ et seq. State law reference-Tourist development tax, F.S. § 125.0125. tEditor's note--Ord. No. 95-57, § 1, adopted Oct. 24, _,. 1995, repealed Div. 2, §§ 126-61--126-69, which pertained to the 1990 tax ordinance. See the Code Comparative Table. 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. (b) The tourist development tax shall be in effect until repealed by the board or repealed by referendum pursuant to section 126-90 herein and shall be in addition to any other tax imposed pursuant to F.S. ch. 212 and in addition to all other taxes, fees and the considerations for the rental or lease. (c) The tourist development tax shall be charged by the person receiving the consideration for the lease or rental, and it shall be collected from the lessee, tenant, or customer at the time of payment for the consideration for such lease or rental. (d) Pursuant to F.S. ch. 212, the state depart- ment of revenue shall keep records showing the amount of taxes collected, which shall also in- clude records disclosing the amount of taxes col- lected for and from each county in which the tax authorized by this act is applicable. These records shall be open for inspection during the regular office hours of the said department of revenue subject to the provisions of F.S. § 213.053. (e) Pursuant to F.S. § 125.0104(10), the county tax collector shall be responsible for the collection and administration of the tax. Collections re- ceived by the tax collector shall be placed in the county tourist development trust fund, which shall be .established by resolution of the board of county commissioners prior to receipt of any tax revenues collected pursuant to this division. (f) Pursuant to Section 125.0104(3)(d), Florida Statutes, the board of county commissioners by an extraordinary vote hereby levies, sets and imposes an additional one percent tourist devel- opment tax to be collected in the same manner as the two percent tax collected pursuant to this article. (Ord. No. 92-60, § 2; Ord. No. 95-46, § 1, 9-5-95; Ord. No. 95-56, § 1, 10-24-95) Sec. 126-83. Uses of tax revenues. (a) The tax revenues received pursuant to this division and the tourist tax revenues previously collected from November, 1990, to November, 1991, Supp. No. 10 CD126:6 TAXATION § 126-83 pursuant to division 2 of this article, shall be used to fund the county tourist development plan, which is hereby adopted as follows: Tourist Development Plan The two percent tourist development tax shall be levied throughout Collier County beginning the first day of the second month following ap- proval of this division by referendum. The tax district shall include the entire geographic area of Collier County, Florida. The anticipated revenue for a two percent tourist development tax for all of Collier County over a 24-month period is $7,000,000.00, less costs of administration. The additional one percent tourist develop- ment tax shall be levied throughout Collier County beginning the first day of January, 1996 and terminating on June 30, 2000. If a majority of the electors of Collier County voting in a referendum election approve the continuation of the addi- tional one percent tourist development tax prior to June 30, 2000, then the additional oen percent tourist development tax shall continue until ter- minated by an amendment to this ordinance. The tax district shall include the entire geographic area of Collier County, Florida. (1) The categories of use of the two percent tax revenues by specific project or special use are hereby listed in the order of priority: CATEGORY A. To finance beach park facilities or beach improvement, maintenance, renourishment, restoration and erosion control, including pass and inlet maintenance shoreline protection, enhancement, cleanup or restoration of inland lakes and rivers to which there is public access as these uses relate to the physical preservation of the beach, shoreline or inland lake or river. Percentage of Net Revenue 70%, reduced by the amount required for Category D. CATEGORY B. To promote and advertise county tourism within the State of Florida, nationally and internationally, which encourages tourism with an emphasis on off-season visitors to Collier County. The guidelines for Category B funding are attached as Exhibit "A" and incorporated herein. Howe. ver, if tax revenues are expended for an activity, service, venue or event, the activity, service, venue or event shall have as one of its main purposes the attraction of tourists as evidenced by the promotion of the activity, service, venue or event to tourists. Percentage of Net Revenue 30%, reduced by the amount budgeted for Category C. CATEGORY C. To acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate or promote one or more county owned museums or museums that are owned and operated by not for profit organizations and open to the public. Supp. No. 10 CD126:7 § 126-83 COLLIER COUNTY CODE Percentage of Net Revenue Amount budgeted for this category by the board of county commissioners each fiscal year, but not to exceed 15 percent. This amount may be amended upwardly or downwardly prospectively from the date of the budget amendment approval, provided that the amount of the aggregate allocation per fiscal year budget amendment does not exceed 15 percent of the net revenue. do CATEGORY D. To acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate or promote one or more fishing piers which are publicly owned and operated. Percentage of Net Revenue Amount budgeted for this category by the board of county commissioners each fiscal year, but not to exceed $200,000.00. This amount may be amended upwardly or downwardly prospectively from the date of the budget amendment approval, provided that the amount of the aggregate allocation per fiscal year does not exceed $200,000.00. It is the intent of this division that the above uses shall be funded separately, but simultaneously in the above percentages regardless of the actual amount of net revenues collected. (2) The additional one percent tax revenues collected pursuant to section 126-82(fl s~all be used to finance beach improvement, maintenance, renourishment, restoration and erosion control. (3) The revenues to be derived from the tour- ist development tax may be pledged to secure and liquidate revenue bonds in accordance with the provisions of Section 125.0104, Florida Statutes. Such revenue bonds and revenue refunding bonds may be authorized and issued in such princi- pal amounts, with such interest rates and maturity dates, and subject to such other terms, conditions and covenants as the governing board of Collier County shall provide. This paragraph shall be full and complete authority for accomplishing such purposes, but such authority shall be sup- plemental and additional to, and not in derogation of, any powers now existing or later conferred under law. (4) The event bonds are issued-by Collier County for any of the purposes enumer- ated by the tourist development plan, the amount of tourist development tax re- ceipts used to pay debt service on such bonds may exceed the percentages pro- vided for the purpose for which such bonds were issued; provided, however, the max- imum annual debt service on such bonds, together with any other obligations of Collier County which were issued to fi- nance improvements for the same pur- pose and which are secured by the tourist development tax, must not exceed the stated percentage of tourist development tax receipts provided in the tourist devel- opment plan for such purposes, as calcu- lated as of the date of sale of such bonds. For purposes of performing the calcula- tions described in this paragraph, the amount of tourist development tax re- ceipts shall be assumed to be the amount provided as such in'Collier County's im-. mediately preceding annual audit, plus, if the levy of such tax was imposed or in- creased subsequent to the be~nning of the period which was audited, an amount equal to the estimate by the c_ounty man- ager of the moneys the county would have received if the tax imposition or increase had been in effect during the entire audit period. At or prior to the issuance of bonds the county manager shall provide a certif- icate as to the findings required in this paragraph, which certificate shall be con- clusive as to all matters provided therein. -- Supp. No. 10 CD126:8 TAXATION § 126-85 (b) The above and foregoing tourist develop- ment plan may not be substantially amended except by ordinance enacted by an affirmative vote of a majority plus one additional member of the board of county commissioners. (Ord. No. 92-60, § 3; Ord. No. 95-46, § 2, 9-5-95; Ord. No. 95-56, § 2, 10-24-95; Ord. No. 96-54, § 1, 9-10-96; Ord. No. 97-21, § 1, 5-20-97; Ord. No.98- 95, § 1; Ord. No. 98-111, § 1; Ord. No. 99-28, § 1, 4-27-99; Ord. No. 99-50, § 1, 6-22-99; Ord. No. 99-66, § 1, 9-14-99) Editor's note--Exhibit "A" is not set out herein, but is on file and available for inspection in the offices of the county. Sec. 126-84. Ballot question. Pursuant to F.S. § 125.0104, the board of county commissioners, by resolution, shall cause to be placed on the ballot at the next regular or special election to be held in the county, the question of the approval or disapproval of this ordinance, such question to be preceded by an explanatory statement or title as set forth in such resolution, with such question to appear on the ballot sub- stantially as follows: FOR THE TOURIST DEVELOP- MENT TAX AGAINST THE TOURIST DEVEL- OPMENT TAX (Ord. No. 92-60, § 4) Sec. 126-85. Use of previously collected tax receipts. In accordance with Laws of Fla. chs. 92-175 and 92-204, the tourist tax revenues previously received by the county pursuant to division 2 of this article shall be expended as follows: (1) If the voters approve the imposition of the tourist tax at the referenda provided in section 126-84, 60 percent of the tax rev- enue previously received shall be ex- pended to finance beach improvement, maintenance, renourishment, restoration and erosion control, including pass and inlet maintenance; and 40 percent shall (2) be expended to promote and advertise the county tourism within the state, nation- ally and internationally, which encour- ages tourism with an emphasis on off- season visitors to the county. If the voters disapprove the imposition of the tourist tax at the referenda provided Supp. No. 10 CD126:8.1 TAXATION § 126-91 in section 126-84, the revenue shall be expended for the uses provided in section 126-62. (Ord. No. 92-60, § 5) Sec. 126-86. Tourist development council. Pursuant to the provisions of F.S. § 125.0104, the board of county commissioners established by chapter 2, article VIII, division 10 of this Code an advisory council which is known as the Collier County Tourist Development Council. The council is composed of nine members, the original mem- bership of which have been appointed by the board of county commissioners by Resolution No. 92-238. Chapter 2, article VIII, division 10 of this Code also sets forth the terms and composition of membership and the responsibilities and duties of the council. (Ord. No. 92-60, § 6) Cross reference--Tourist development council, § 2-986 et seq. Sec. 126-87. Penalties foi- failure to collect. Any person who is a dealer hereunder who fails or refuses to charge and collect from the person paying any rental or lease the taxes herein pro- vided, either by himself or through his agents or employees, is, in addition to being personally liable for the payment of the tax, guilty of a misdemeanor of the first degree, punishable as provided in F.S. § 775.082 or F.S. § 775.083. (Ord. No. 92-60, § 7) Sec. 126-88. Penalties for misrepresentation. 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, or 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 when added, that it or any part thereof will be refunded or refused, either dj- rectly, or indirectly, by any method whatsoever. Any person who willfully violates any provision of this section shall be guilty of a misdemeanor of the first degree, punishable as provided in F.S. § 775.082 or F.S. § 775.083. (Ord. No. 92-60, § 8) Sec. 126-89. Liens authorized. The tax hereby levied shall constitute a lien on the property of the lessee, customer or tenant in the same manner as, and shall be collectible as are, liens authorized and imposed in F.S. §9 713.67, 713.68 and 713.69. (Ord. No. 92-60, § 9) Sec. 126-90. Repeal by referendnm. Upon the filing of a petition signed by 15 percent, or more, of the electors of the county, the board of county commissioners shall cause an election to be held for the repeal of the tax, which election shall be subject only to any outstanding revenue bonds for which the tax has been pledged. (Ord. No. 92-60, § 10) See. 126-91. Local administration of the tax. (a) It is the intent of the county to provide for the collection and administration of the tax on a local basis pursuant to F.S. § 125.0104(10) which provides for such election of local administration of the tax. It is further the intent of the county to be exempted from those requirements of F.S. § 125.0104 that the tax collected be remitted to the department of revenue before being returned to the county. (b) The county assumes responsibility for au- diting the records and accounts of dealers, and assessing, collecting, and enforcing payment of delinquent tourist development taxes. The county adopts any and all powers and authority granted to the state in F.S. § 125.0104 and F.S. ch. 212 to determine the amount of the tax, penalties and interest to be paid by each dealer and to enforce payment of such tax, penalties, and interests by, but not limited to, distress warrants, writ of garnishments and criminal penalties as provided in F.S. ch. 212. (c) Initial collection of the tax shall continue to be made in the same manner as the tax imposed under F.S. ch. 212, part I (F.S. § 212.01 et seq.). (d) The county tax collector shall be responsi- ble for the collection and administration of the tax. The person receiving the consideration for such rental or lease shall receive, account for, and remit the tax to the county tax collector. The tax Supp. No. 6 CD126:9 § 126-91 COLLIER COUNTY CODE collector shall keep appropriate records of said funds. The same duties and privileges imposed by F.S. ch. 212 upon dealers in tangible property, respecting the collection and remission of tax, the making of returns, the keeping of books, records and accounts, the payment of a dealer's credit in compliance with the rules of the 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 division; provided, however, the said county tax collector may authorize a quarterly return and payment when the tax remitted by the person receiving the consideration for such rental or lease for the preceding quarter did not exceed $100.00. Remit- tances of the tax and filing of the appropriate return may be done semiannually or seasonally as follows: (1) Facilities rented or leased which generate a total of $300.00 or less of tourist devel- opment tax revenue during a six-month period may remit the tax semiannually. The remittance and return filing date shall be between April 1st and April 20th for the six-month rental or lease period ending the preceding March 31st and the remittance and return filing date shall be between October 1st and October 20th for the six-month rental or lease period end- ing September 30th of each year. (2) The tourist development tax may be re- mitted seasonally for facilities that are rented or leased only for a total period of three months or less annually. The remit- tance and return filing date shall be be- tween April 1st and April 20th for the preceding rental or lease period ending March 31st and the remittance and re- turn filing date shall be between October 1st and October 20th for the preceding rental period ending September 30th of each year. (e) The county tax collector may promulgate rules, prescribe and publish the forms necessary to effectuate this division. (f) The county tax collector is hereby desig- nated as the local official for the county who shall perform the enforcement and audit functions ref- erenced in subsection (b) of this section which are associated with the collection and remission of this tax, including, without limitation, the follow- ing: (1) For the purpose of enforcing the collection of the tax levied by this division, the tax collector is hereby specifically authorized and empowered to examine at all reason- able hours the books, records, and other documents of all dealers, or other persons charged with the duty to report or pay a tax under this division, in order to deter- mine whether they are collecting the tax or otherwise complying with this division. In the event said dealer refuses to permit such examination of its books, records or other documents by the tax collector as aforesaid, it is guilty of a misdemeanor of the second degree, punishable as provided in F.S. § 775.083. The tax collector shall have the right to proceed in circuit court to seek a mandatory injunction or other appropriate remedy to enforce its right against the offender, as granted by this section, to require an examination of the books and records of such dealer. (2) Each dealer, as defined by statute, shall secure, maintain, and keep for a period of three years a complete record of rooms or other lodging, leased or rented by said dealer, together with gross receipts from such sales, and other pertinent records and papers as may be required by the tax collector for the reasonable administra- tion of this division; and all such records which are located or maintained in this state shall be open for inspection by the tax collector at all reasonable hours at such dealer's place of business located in the county. Any dealer who maintains such books and records at a l~oint outside this county must make such books and records available for inspection by the tax collector in the county. Any dealer subject to these provisions of this division who violates these provisions is guilty of a misdemeanor of the second degree, pun- ishable as provided in F.S. § 775.082 or F.S. § 775.083. ~_ Supp. No. 6 CD126:10 TAXATION § 126-111 (3) (4) The tax collector shall send written noti- fication, at least 30 days prior to the date an auditor is scheduled to begin an audit, informing the taxpayer of the audit. The tax collector is not required to give 30 days prior notification of a forthcoming audit in any instance in which the tax- payer requests an emergency audit. Such written notification shall contain: a. The approximate date on which the auditor is scheduled to begin the audit. b. A reminder that all of the records, receipts, invoices, and related docu- mentation of the taxpayer must be made available to the auditor. c. Any other requests or suggestions the tax collector may deem neces- sary. In addition to criminal sanctions, the tax collector is empowered and it shall be his duty, when any tax becomes delinquent or is otherveise in jeopardy under this divi- sion, to issue a warrant for the full amount of the tax due or estimated to be due, with the interest, penalties, and cost of collec- tion, directed to all and singular the sher- iffs of the state, and shall record the warrant in the public records of the county, and thereupon the amount of the warrant shall become a lien on any real or per- sonal property of the taxpayer in the same manner as a recorded judgment. The tax collector may issue a tax execution to enforce the collection of taxes imposed by this division and deliver it to the sheriff. The sheriffshall thereupon proceed in the same manner as prescribed by law for executions and shall be entitled to the same fees for his services in executing the warrant to be collected. The tax collector may also have a writ of garnishment issued regarding any goods, money, chat~ tels, or effects of the delinquent dealer which are in the hands, possession, or control of a third person based on an indebtedness owed to the delinquent dealer by the third person, to enforce collection of the taxes in the manner provided by law. Upon payment of the execution, war- rant, judgment, or garnishment, the tax collector shall satisfy the lien of record within 30 days. (g) The amount of administrative costs re- tained by the tax collector shall be negotiated annually, but shall not exceed three percent of the tax collected herein. The remainder of the tax collected shall be submitted to the county on a monthly basis. If the tax collector retains less than three percent of the tax collected for admin- istrative costs, the county may retain an amount up to three percent for administrative costs pro- vided the aggregate amount retained by the county and the tax collector does not exceed three per- cent of the tax collected. (Ord. No. 92-60, § 11; Ord. No. 97-21, § 2, 5-20-97) Secs. 126-92---126-110. Reserved. ARTICLE IV. OCCLrPATIONAL LICENSE TAX* DMSION 1. GENERALLY Sec. 126-111. Definitions. The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: Business, profession and occupation do not in- clude the customary religious, charitable or edu- cational activities of nonprofit religious, nonprofit charitable and nonprofit educational institutions in this state; which institutions are more par~ic- ularly defined and limited as follows: (1) Religious institutions means churches ecclesiastical or denominational organiza- tions, or established physical places for worship in this state at which nonprofit religious services and activities are regu- larly conducted and carried on, and shall also mean church cemeteries. *State law reference--Local Occupational License Tax Act, F.S. ch. 205. Supp. No. 6 CD126:11 TDC TAX REVENUES FLOW CHART YTD of Fiscal Year 2000-2001 (Month of January) Collier County I I I ! $ 978,060 i i $ 524,336 ! I $ 493,613 ! !$ 16,153 I I 5 __ 5,495 C°llier c°uTnty Th:x C°llect°r Total Collected: Year to Date HOW THE REVENUES ARE SPENT , 9.95 % To~T°~ 193 I 194 &193 I Museum Advertising/Promotion I & Special Events I 202,529.20 176,422.72 I~ % To I 12% Tol Administration Receives $ 20,396 ~~ 1.32% i 195 Beach Renourishment 1,633,694.77 Tax Collector Receives $ 40,791 196 Disaster Fund 26,922.31 G:/TDC - Tourist Development Council/Tourist taxes.xls HUI Revised: 03/12/2001 ORDINANCE NO. 2000- AN ORDINANCE AMENDING ORDINANCE NO. 92-18, AS AMENDED, THE COLLIER COUNTY TOURIST DEVELOPMENT COUNCIL; BY AMENDING SECTION THREE, COMPOSITION OF MEMBERSHIP, PROVIDING FOR ALTERNATING MEMBERSHIP BETWEEN THE CITY OF EVERGLADES AND THE CITY OF MARCO ISLAND, AND TO INCLUDE FUTURE CITIES IN THE ROTATION OF ITS MEMBERSHIP; PROVIDING FOR CONFLICT AND SEVERABILITY; PROVIDING FOR INCLUSION IN CODE OF LAWS AND ORDINANCES; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, on March 24, 1992, the Board of County Commissioners adopted Ordinance No. 92-18, which created the Collier County Tourist Development Council; and WHEREAS, the Board of County Commissioners desires to amend Section Three of the Ordinance, to alternate the second municipal official membership between the City of Everglades and the City of Marco Island, and to include future cities in the second municipal member rotation process. NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that: SECTION ONE: AMENDMENT TO SECTION THREE OF COLLIER COUNTY ORDINANCE NO. 92-18, AS AMENDED Section Three, Composition of Membership, of Collier County Ordinance No. 92-18, as amended, is hereby amended as follows: SECTION THREE: COMPOSITION OF MEMBERSHIP. The membership of the Collier County Tourist Development Council shall be composed as follows: (a) The Chairman of the Board of County Commissioners of Collier County or any other members of the Board of County Commissioners as designated by the Chairman to serve on the Council. (b) Two (2) members of the Council shall be elected municipal officials, at least one (1) of whom shall be from the most populous municipality in the County or Sub- County Special Taxing District in which the tax is to be levied. The City of Everglades and the City of Marco Island shall alternate as the second municipal member. In the event that other municipalities are legally created in Collier County, then those municipalities shall be included in the rotation process for the second municipal seat. (c) Three (3) members shall be owners or operators of motels, hotels, recreational vehicle p~ks, or other tourist accommodations in Col!:~er County subjcct to any tourist development tax levied pursuant to Section 125.0104, Florida Statutes. (d) Three (3) members of the Council shall be persons who are involved in the tourist industry and who have demonstrated an interest in tourist development, but who are not owners or operators of motels, hotels, recreational vehicle parks or other tourist accommodations in Collier County which would be subject to any tourist development tax. Words Underlined are Added; Words Struck Tk, rc, ugh are Deleted. All members of the Collier County Tourist Development Council shall be electors of Collier County and the members shall serve at the pleasure of the Board of County Commissioners for staggered terms of four (years). The terms of office of the original members shall be prescribed in the resolution appointing the original members. SECTION TWO. Conflict and Severability. In the event this Ordinance conflicts with any other ordinance of Collier County or other applicable law', the more restrictive shall apply. If any phrase or portion of this Ordinance is held invalid or unconstitutional by any court of competent jurisdiction, such portion shall be deemed a separate, distinct and independent provision and such holding shall not affect the validity of the remaining portion. SECTION THREE: Inclusion In The Code Of Laws And Ordinances. The provisions of this Ordinance shall become and be made a part of the Code of Laws and Ordinances of Collier County, Florida. The sections of the Ordinances may be renumbered or relettered to accomplish such, and the word "ordinance" may be changed to "section," "article," or any other appropriate word. SECTION FOUR: Effective Date. This Ordinance shall become effective upon filing with the Department of State. PASSED AND DULY ADOPTED by the Board of County Commissioners of Collier County, Florida this ____ day of ,2000. ATTEST: DWIGHT E. BROCK, Clerk BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA By:. TIMOTHY J. CONSTANTINE, Chairman Approved as to form and legal sufficiency: Ramiro Mafialich Chief Assistant County Attorney RM/kn/ordinance 2 Words Underlined are Added; Words Struck T,~,rough are Deleted. ORDINANCE NO. 92- 18 AN ORDINANCE ESTABLISHING THE COLLIER COUNTY TOURIST DEVELOPMENT COUNCIL; PROVIDING FOR COMPOSITION OF MEMBERSHIP; REQUIRING A RESOLUTION TO DESIGNATE THE MEMBERS, TERMS AND CHAIRMAN OF THE COUNCIL; PROVIDING FOR RESPONSIBILITIES AND DUTIES; PROVIDING FOR MEETINGS; PROVIDING FOR )FFICERS, QUORUM AND RULES OF PROCEDURE; FOR REIMBURSEMENT OF MEMBER ' S UPON PRIOR APPROVAL OF THE BOARD; FOR SUPERCESSION OF ORDINANCE NO. 0-43; PROVIDING FOR CONFLICT AND ~AWERABILITY; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the Board of County Commissioners of Collier · Florida, has determined that it is in the best of the citizens of Collier County to consider the of an ordinance levying and imposing a tourist ~loPmsnt tax pursuant to the statutory authority set forth section 125.0104, Florida Statutes; and WHEREAS, Section 125.0104(4) (e), Florida S~atutes,. that an advisory council be established pursuant to of said section; and jWHER/~AS, Section 125.0104(4)(b), Florida $'~atutes,. 'ss that the members of such advisory council be appointed sixty (60) days prior to the enactment of an ordinance the tourist development tax; THEREFORE BE IT ORDAINED BY THE BOARD OF COUNTY OF COLLIER COUNTY, FLORIDA that: PURPOSE. iTM Ordinance is adopted pursuant to the authority and of Section 125.0104, Florida Statutes, for the Of establishing the Collier County Tourist Development It is the intention of the Board o5 County to consider the enactment of an ordinance levying iimp'~sing the Tourist Development Tax. TWO: ESTABLISHMENT OF THE COLLIER COUNTY TOURIST ~i::~i: DEVELOPMENT COUNCIL. .There is hereby established the Collier County Tourist Council which shall be composed of nine (9) members ~Shall be appointed by the Collier County Board of County as sst forth in this Ordinance. ~.THREE: COMPOSITION OF MEMBERSHIP. ? .The m~mbership of the Collier County Tourist Development shall be composed as follows: .(a) The Chairman of the Board'of County Commissioners ii. of Collier County or any other member of the :~. Board of County Commissioners as desiguated by !i~'i!" the Chairman to serve on the Council. ~::'~/'~. (b) Two (2) members of the Council shal~ b~ 'elected ... ., municipal officials, at least one (1) of whom :i~'~. shall be from the most populous municipality in the County or Sub-County Special Taxing District in which the tax is to be levied. (c) Three (3) members shall be owners or operators of .~. motels, hotels, recreational vehicle parks, or. i~' other tourist accommodations in Collier County ~...: subject to any tourist development tax levied ~:',~ pursuant to Section 125.0104, Florida Statutes. ~.~.~ (d) Three (3) members of the Council shall be persons who ara involved in the tourist industry and who have demonstrated an interest in tourist !i:.. development, but who are not owners or operators of motels, hotels, recreational vehicle parks or i~..i.' other tourist accommodations in Collier County which would bm subject to any tourist development tax. ii":II. All members of the Collier County Tourist Development shall be electors of Collier County and the members serve at the pleasure of the Board of County for staggered terms of four (4) years. The terms office of the original members shall be prescribed in the !/resolution appointing the original members. i~i SECTION FOUR: RESOLUTION REQUIRED TO DESIGNATE THE ME~!BERS, TERMS AND CHAIRMAN OF THE COUNCIL. The members of the Collier County Tourist Development PS1 3'16 shall be designated and approved pursuant to a adopted by the Board of County Commissioners. The shall set forth the names of the members of the ,pment Council and the term of each member. In the Board of County Commissioners shall designate the of the Council in said resolution or shall provide the for the Council to elect a Chairman from its A," .... It shall be the duty and responsiblity oolely of the ;ard of County Commissioners as the taxing authority of ~er County to consider and determine if an ordinance shall enacted levying and imposing a tourist development tax eot to referendum election. Prior to enactment of an 'inance levying end imposing a tourist development tax, the [st Development Council shall prepare and submit to the' of County Commissioners for its approval a plan for the · of tourist development tax revenues. It shall be the duty of the Tourist Development Council as an council to advise the Board of County Commissioners the elements of a plan. and recommend to the Board of Commisisoners a plan for the uses of tourist d,.~velopment revenues, which plan the Board of County Commissioners thereafter consider, modify, and/or adopt for submittal · the voters by referendum. The plan shall set forth the Dated net tourist development tax revenue to be derived the County for the twenty-four (24) months following the · of the tax; the tax district in which the tourist tax is proposed; and a list, in the' order of of the proposed uses of the tax revenue by specific oJect or special uss as the same are authorized under Section 0104 (5), Florida Statutes. The plan shall include the ~te cost or expense allocation for each specific ect or special use. The plan shall be submitted on or July 1, 1992, by the Tourist Development Council to the 30&rd of County Commissioners for its modification or approval. B. In the event the Tourist Development Council as an body is unable to fulfill its responsibility and duty and submit in a timely fashion a tourist development ~lan~which includes all statutorily required elements, the County Commissioners may at its option dissolve the Tourist Development Council and re-appoint a new · Development Council by resolution. Additionally, the of .County Commissioners may, at its option, pursue any iegal remedies available to ensure performance by the .st Development Council of its duties and responsibilities. ,C,i ' Upon adoption of an ordinance levying and imposing a st development tax, the Tourist Development Council shal.1 recommendations to the Board of County Commissioners for effective operation of the special projects or for uses of . tourist development tax revenue. The Tourist Development shall continuously review expenditures of revenues from' TOurist Development Trust Fund and shall receive, at least expenditure reports from the Board of County ~o~um~ssioners or its designee. Expenditures which the Council' ~isves to be unauthorized shall be reported to the Board of Commissioners and the Department of Revenue for review to Section 125.0104(4)(e), Florida Statutes. SIX: MEETINGS. The Collier County Tourist Development Council shall meet time to time as determined necessary by the Council in to meet the time deadlines and response requirements by the Board of County Commissioners herein; however, that the Tourist Development Council shall at least once each quarter. SEVEN: OFFICERS; QUORUM; RULES OF PROCEDURE. "~.i'.:~. A. The Chairman of the Tourist Development Council shall designated by the Board of'. County Commissioners or, if by the Board of County Commissioners, the membership Of the 'Committee shall elect a Chairman from among the members. ¢51 - 4 - the membership of the Tourist Development Council elect a Vice-Chairman from among the membership. The and Vice-Chairman shall be appointed or elected, as , annually.and may be re-elected or re-appointed. The presence of five (5)' or more members shall a quorum of the Tourist Development Council to take action and transact business. The Council shall, by majority vote of the entire .p, adopt rules of procedure for tho transaction of and shall keep a written record of meetings~ findings and determinations. Copies of all Development council minutes, resolutions, reports, and shall be submitted to the Board of County %ers, £GHT= COMPENSATION. of the Tourist Development Council shall serve. compensation, but may be entitled to receive lement for expenses reasonably incurred in the of their duties upon prior approval of the Board of 'Commissioners. NINE: THE SUPERSEDES ORDINANCE. This Ordinance supersedes Ordinance No. 90-43, the Tourist Tax Ordinance for all purposes relating to the [shment of a Collier County Tourist Development Council .!,i.~to its powers, duties and functions and other matters thereto. TEN~ CONFLICT AND SEVERABILITY. In the event this Ordinance conflicts with any other of Collier County or other applicable law, the more .ctive shall apply. If any phrase or portion of this is held invalid or unconstitutional by any court of Jurisdiction, such portion shall be deemed a distinct and independent provision and such holding ihall not affect the validity of the remaining portion. - 5 - ~E~TION ELEVEN: EFFECTIVE DATE. l~nis ].:~iOrdinance shall become effective upon receipt of from the Secretary of State that this Ordinance has been ~h the Secretary of State. PASSED AND DULY ADOPTED by the Board of County )nets of Collier County, Florida, this 24th day of ~m ~h ~ , 1992. Clerk to form and BOARD OF COUNTY COMMISSIONERS OF qOLLIER% COUNTY, FLORI DA ~son Attorney - 6 - IJ.I 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o~ o~ .... ,o 0 0 0 0 0 0 0 0 0 0 0 O0 0 0 0 0 0 0 0 0 0 % % % O 0 0 0 0 0 0 0 0 0 0 0 0 o Itl mo ' o TDC Application Proforma 2000-200 (A) Beach Renourishment Revenues Not app'd by Beach Committee or TDC Taxes FY 2000 Interest Carry Forward as of 10/01/99 To~l Revenue FY00 $ $ $ 6,735,400 366,700 10,090,500 17,192,600 $ $ $ TDC Administration Beach Cleaning Equipment Beach Cleaning Operation Beach Maintenance Activities Bluebill Park (Parks) Capri/Big Marco Pass Inlet Mgmt Clam Pass Boardwalk (Parks) Clam Pass Hydrographic Monitoring Collier Bay Channel Dredging Debt Services 99/00 Doctor's Pass Dredging Doctor's Pass Monitoring Gordon Pass Emergency Dredging Gordon Pass Inlet Mgmt Plan Const. Gordon Pass Inlet Mgmt Plan Impl. Hideaway Bch T-Groin Repair & Modifications Hideaway T-Groin Beach Const. Hideaway T-Groin Monit. Lake Trafford Restoration Marco Island Beach Maintenance MI Beach Renourishment Monit. (Complete) MI Segmented Breakwater Monit. Naples Rock Removal 99-2995 Parker Sand Web System Post Const. Monitoring CCBR Project Management Fees Sea Turtle Monitoring Stockpiling of Beach Fill Material Tax Collector Tigertail Concession Rehab (Parks) Transfer Out Naples Pier Transport & Placement of Beach Fill Wiggins Pass Dredging (Complete) $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Forcast FYO0 8,000 135,800 213,700 136,300 500,000 7,700 534,000 10,000 106,800 1,356,300 468,800 8,600 250,000 703,800 129,400 352,900 140,200 2,000,000 5,200 110,900 26,300 184,600 1,131,700 311,300 641,800 129,700 71,300 134,700 425,000 525,000 223,100 2,010,000 Other BCC Approved Projects - - - - - - - - - - - - - - Total Expenditures 12,992,900 $ To~I Revenue FY00 17,192,600 $ Carry Forward to FY2001 4,199,700 $ 03/09/2001 Beach Renourishment Revenues Budget will remove TDC deferred for 6 mos. TDC did not recommend approval Submitted 118101 TDC Mtg. Carry Forward FY00 $ 4,199,700 $ Taxes FY 2001 (70% of 2 cents) $ 4,090,900 $ 100% of additional 1 cent $ 2,981,300 $ Interest $ 602,000 $ Revenue Reserves (5% of Collections) $ (383,700) $ $ $ - Total Available Revenue $ 11,490,200 $ - Projects Other BCC Included in the Approved FY01 Budget Projects Beach Cleaning Operations $ 182,600 $ - Beach Maintenance Activities $ 145,000 $ - Collier Bay Channel Dredging $ - $ 209,000 Debt Services 00/01 $ 3,500 $ Doctor's Pass Monitoring $ 9,000 $ Gordon Pass T-Groin Monitoring $ 80,924 $ Hideaway Beach T-Groin Monitoring $ 148,148 $ Hydrographic Monitoring at Clam Pass $ 10,000 $ Project Management Fees $ 193,500 $ Sand Tighten the Gordon Pass Jetty $ 325,000 $ SeaTurtle Monitoring $ 119,100 $ Segmented Breakwater Monitoring $ 26,950 $ TDC Administration $ $ Tax Collector $ 141,400 $ Tigertail Beach Area Improvement $ 524,500 $ - Transfer to (194) $ 70,700 $ - Transfer to General Fund $ 63,000 $ - Vanderbiit Beach Parking Garage $ $ 3,800,000 Renovate & Upgrade Beach Accesses - City $ 50,000 $ - Improvements to Lowdermilk Park Pavilion- City $ 250,000 $ - Collier Bay Entrance Dredging $ 25,000 $ - Pendinq Proiects .Additional T-Groins at Hideaway Beach $ 256,583 Annual Monitoring (MIBR) $ - $ 97,900 Post Construction Monitoring $ - $ 244,200 Production & Stockpiling of Beach Fill Material $ - $ 1,680,000 Transport & Placement of Beach Fill Material $ - $ 420,000 Wiggins Pass Maintenance Dredging (Complete) $ - $ - Additional T-Groins at Hideaway Beach $ $ 258,345 Total Requested Expenditures $ 2,368,322 $ 6,966,028 Total Available Revenue Reserves Remaining Category "A" $ 11,490,200 $ 9,121,878 $ 9,121,878 $ 2,155,850 Agenda Items for 1108101 TDC Meetinq Feasibility Study for Hideaway Bch Renish. Production, Transport & Placement of Bch Sand Collier Bay Entrance Contract - Increase $ 22,000 $ 910,500 $ 27,921 $ $ $ Total Requested Expenditures Total Available Revenue Reserves Remaining Category "A" $ 960,421 $ 2,155,850 $ 1,195,429 03/09/2001 TDC Application Proforma 2000-200 (B) Advertising/Promotion & Special Events Revenues Taxes FY 2000 I $ Transfer of residual cash from (193) $ Reimbursements $ Interest $ Carry Forward $ Total Revenue FY00 $ 834,900 1,404,500 1,000 72,500 1,927,600 4,240,500 Expenditures/Encumbrances FY2000 Expenditures BCC Increased Request by $45,000 Revenues Has not been before the TDC To be submitted '118101 TDC Mtg. Tourism Alliance of Collier County Naples Area Chamber of Commerce Collier County Airport Naples TDC Committee Collier County Film Office Tax Collector Gulf Coast Runners Marco Island Film Festival $ 1,836,000 $ 29,900 $ 77,9OO $ 10,400 $ 28,500 $ 16,700 $ 3,400 $ 87,000 Total Expenditures $ 2,089,8OO Total Revenue FYO0 $ 4,240,500 Carry Forward to FY2001 Carry Forward FY00 Taxes FY 2001 Transfer (193) Transfer of residual cash from (195) Transfer of residual cash from (196) Interest Revenue Reserves (5% of Collections) Total Available Revenue $ 2,150,700 $ 2,150,700 $ 876,6O0 $ 8,8O0 $ 70,700 $ 1,200 $ 112,100 $ (49,400) $ 3,170,700 TDC Administration Tax Collector Tourism Alliance Maggie McCarty - Film Office Disaster Funds Champion Sports Production July 4th Parade - City of Naples Total Requested Expenditures Total Available Revenue Reserves Remaining Category "B" $ 65,200 $ 17,500 $ 1,418,000 $ 68,OOO $ - $ 6,000 $ 25,000 $ 1,599,700 $ 3,170,700 $ 1,571,000 03/09/2001 (C) Museums TDC Application Proforma 2000-200 Projects Included in the FY01 Budget Revenues Taxes FY 2001 (15%) Revenue Reserves (5% of Collections) $ $ Total 876,600 (46,700) 829,900 Expenditures/Encumbrances *See Prior TDC Recommendation (D) Fishing Piers Collier Co. Museum Operations and Roberts Ranch (financing-property purchase) *Collier County Historical Society, Inc. Marco Island Historical Society, Inc. Tax Collector Transfer (194) Admin. Total $ $ $ $ $ $ $ 746,200 13,900 17,500 8,800 786,400 Reserves Remaining 43,500 A.qenda Item for 01/08/01 TDC Meeting COllier COunty Museum. Naples Airport Army Co~p Bid~1 Rec0nstru~ion~!J,veterians Mem. I $ Total Requested Expenditures $ Total Available Revenue $ Reserves Remaining Category "C" $ 260,60oI 260,600 43,500 (217,100) Revenues Taxes FY 2000 Transfer from 195 FY00 Transfer from 195 FY01 $ $ Total Expend itu res/Encu m brances Naples Pier I$ $ 450,000] 75,000 525,000 (45o,ooo)I (75,ooo)1 Increased for FY01 Total Reserves Remaining (525,000) 0.00 03/09/2001 TDC Application Proforma 2000-200~ Projects Included in the FY01 Budget Disaster Funds Revenues Taxes FY 2001 (2%) Interest Revenue Reserve Carry Forward Private Organizations From Fund 193 Total Expenditures/Encumbrances Operating Expenses Transfer (194) Tax Collector Private Organizations Total Reserves Remaining 119,300 18,300 (6,900) 932,900 1,063,600 12,700 1,200 2,400 1,047,300 1,063,600 03/09/2001 Collier County Tourist Development Council Grant Guidelines & Application 2001-2002 Revised: February 2001 PLEASE INCLUDE THIS CHECKLIST WITH YOUR FINAL SUBMISSION TO INSURE THAT ALL REQUESTED DOCUMENTS ARE INCLUDED. PLEASE ATTACH ONE COPY OF EACH OF THE FOLLOWING ITEMS TO YOUR ORIGINAL APPLICATION FOR OUR FILES: {It is not necessary to prov/de a copy of these items with the 25 copies.) D (1) Charter, Articles of Incorporation, By-Laws, Proof of Current Status, i.e. Annual Report on file with the Secretary of State - Except Government entities. D (2) IRS Determination Letter - Except Government entities. O O O O (3) List of current officers and board members, indicating terms, or mayor, City Council, etc. (4) Copy of financial statement for the most recently completed fiscal year - Except Government entities. (5) Letters of commitment from co-sponsors; (6) Budget narrative (detailed Exhibit "A'} Name of Preparer: (PRINT} Signature of Preparer: History/BackEround Tourist Development Council The Collier County Board of County Commissioners (hereafter referred to as B.O.C.C.) established the Tourist Development Council (hereafter called the TDC) by resolution in March 1992. The TDC serves in an advisory capacity and makes recommendations to the Board of County Commissioners. The B.O.C.C. has the final determination of the allocation of the Tourist Development Tax, as long as it stays within the confines of the Florida State Statute 125.0104. Tourist Development Tax A two-percent (2%)Tourist Development Tax was approved by the voters of Collier County in 1990 and an additional one-percent (1%) was approved by a straw ballot in 2000. The tax currently adds 3% to the level of state sales tax paid by tourists for overnight accommodations at hotels, motels, RV parks and condominiums in Collier County. Tourists who rent overnight accommodations in Collier County for any period of six months or less pay the tax. The two-percent (2%) Tourist Development Tax revenue is allocated by the Tourist Development Plan approved by the Board of County Commissioners as follows: 70% for beach park facilities or beach improvement, maintenance, renourishment, restoration and erosion control, including pass and inlet maintenance shoreline protection, enhancement, cleanup or restoration of inland lakes and rivers to which there is public access as these uses relate to the physical preservation of the beach, shoreline or inland lake or river. 15% for Museums to acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate or promote one or more county owned museums or that are owned and operated by not for profit organizations and open to the public. 15% for Advertising/Promoting and Special Events to bring tourism to Collier County. The additional one-percent (1%) of the tax is allocated as follows: 100% for beach improvement, maintenance, renourishment, restoration and erosion control. Further regulation s concerning the use of the Tourist Development Tax proceeds are outlined in the Florida State Statute 125.0104, and the Collier County Ordinance. The Special Event Application must be submitted to the Tourist Development Council Coordinator no later than March 12th at 5:00 p.m. The address to mail the Special Event application is: HUI Department 3050 N. Horseshoe Drive, Suite 135, Naples, Florida 34109 Attention: Jane E. Eichhorn, TDC Coordinator Collier County's Special Events Collier County Tourist Development Council Special Events Program Funding for Special Events CONSIDERATION: Programs, festivals, or special events should have a history of, or the potential for attracting out-of-county visitors, either as participants or spectators, generating hotel/motel/campground room nights. Consideration will also be given to events that can generate national, state, or regional media exposure for Collier County and its tourist offerings. ELIGIBLE ORGANIZATIONS: Non-For-Profit Organizations under section 501 of the Internal Revenue Code {a copy of the IRS determination letter provided by the applicant confirms federal tax-exempt status or a For-Profit Organization}. Organizations must have significant county tie, established primarily to produce cultural programs, festivals, or special events, utilizing private sector community financial support and volunteers as well as paid staff to carry out the objectives of the organization. Project must take place within the Collier County May-November (off season). Applicant must make project accessible to the public and to disabled persons. Applicant must submit a list of the Board of Directors, with addresses occupation or affiliation. Applicant must submit most recent preliminary and final reports if you have received a grant in the past from Collier County. Applicant must match the amount requested on a dollar-for-dollar basis, showing revenue specifically contributed for program (50% of this match may be in-kind contributions, accompanied by a list of fair and reasonable market value). Applicant must submit completed original applicant form marked "original" and (25) copies. Application must be delivered by March 12, at 5 p.m. Applications failing to meet deadline will not be considered. Application form must be typed. Multiple events must be separate applications and distinct, have a separate summary and budget. Advertising and promotion must take place in areas outside of Collier County. This is to ensure that funds will be used to attract visitors outside of Collier County who may stay at least one night. Advertising and promotion must take place in areas outside of Collier County. This is to ensure that funds will be used to attract visitors outside of Collier County who may stay at least one night. Must provide most recent IRS Form 990 and the following information: Grant Request $1,000-24,999 requires a Financial Statement in accordance with GAAP $25,000 - $49,999 requires a review by a CPA $50,000 and up requires an audit by a CPA Complete detailed project budget to include all expenses (Exhibit "A'). Complete detailed project budget to include all revenues. All information should be submitted on 8 1/2 x 11' paper. When submitting a request for reimbursement, a verification letter indicating the vendors that have been paid to date, must accompany your request with complete original back up before any reimbursements can be released. A certificate of liability insurance is required before any reimbursements can be released. Application and Review Process Applications and information for funding can be obtained from: Collier County HUI Department Jane E. Eichhorn, TDC Coordinator 3050 N. Horseshoe Drive Suite 135 Naples, Florida 34104 Phone: 941-403-2332 Fax: 941-403-2331 The TDC Coordinator will review the application for completeness. Incomplete or insufficient applications will be returned with a letter indicating what is missing. Corrected applications must be returned by March 12. Call the TDC Coordinator, 941-403-2332, for assistance. Applications will be submitted to the Tourist Development Council at the April TDC meeting. Attendance at the TDC meeting is strongly recommended. The Tourist Development Council will make its funding recommendations to the Board of County Commissioners. Once the funding application has been processed and approved by the TDC and BOCC, the TDC Coordinator will notify all applicants by letter of the Board decision. NOTE: In the event that any funding request is turned down, the organization will not be permitted to come back to the Board of County Commissioners until the next fiscal year. Public Record: All materials submitted with funding applications will be a matter of public record open to inspection by any citizen of the State of Florida, subject to Chapter 1 19 Laws of Florida. Funding Administration: No funding may be reimbursed until the Collier County Clerk of Courts Finance Department approves the funding. Funding Manaffer: Organizations receiving funding shall designate a funding manager. That individual shall be responsible for maintaining the official file with application, correspondence, funding, narrative progress reports, request for funds/reimbursements, invoices and sample of promotional materials used. The organizations funding manager will insure that all elements of the funding application are followed, that narrative progress reports are submitted in a timely manner, that requests for funds are accurate and appropriate attachments are included, and that the event funding is closed out efficiently with the necessary reports and audit submitted. It is the funding manager's responsibility to see that any applicable Federal, State or County laws and policies are followed. Scope of Work On a separate sheet of paper (attached) list and describe each event for which you are applying for. State the goals and objectives for each event for which you are applying for. Describe what benefits will be received from each event or promotion for which you are applying. Describe how the event increases awareness of the County as a visitor, increases the number of visitors, their length of stay, and promotes inter-county travel by visitors. Describe how the effectiveness of each event will be evaluated. Describe how financial resources will be monitored. Describe, in detail, how the event will be implemented? Attach copies of letters of commitment to substantiate matching funds. Preliminary Status Report A preliminary status report indicating an overall status of the event and revenue generated to Collier County. Form Attached Final Status Report A detailed final status report is due within sixty (60) days of the close of the event. This report will consist of the information on the attached Final Status Report. Procedures for Draw of Funds Request for draw of project funds must be completed and submitted to the TDC Coordinator. Payment is on a reimbursement basis only and made only a. fter proof of paid invoices are presented. Reimbursement of funds must stay within the confines of the Exhibit "A' outlining your project budget attached to the application. Organizations receiving funding should take into consideration that it will take a minimum of 30 days for the County to process a check. Paid invoices, original tear sheets, or backup information to substantiate payment must accompany request for funds. Use of Funds All expenditures must be in agreement with the rules of this funding application and all statements and canceled checks and other records must be made available to county staff, including narrative progress reports and request for funds. 7 Funding can be used for To promote and advertise tourism in the State of Florida and nationally and internationally; however, if tax revenues are expended for an activity, service, venue, or event, the activity, service, venue, or event shall have as one of its main purposes the attraction of tourists as evidenced by the promotion of the activity, service, venue, or event to tourists. Florida State Statutes 125.0104 section 5(A) 2. Note: All collateral material and advertisements must list Collier County as one of the event sponsors. All printed material must contain the verbiage ~A cooperative effort funded by the Collier County Tourist Development Tax". Audits and Records The organization receiving funds shall maintain such records and accounts, including property, pers9nnel, and financial records as are deemed necessary by the County to ensure a proper accounting for all TDC funds. The aforesaid records will be made available for audit or inspection purposed at any time during normal business hours and as often as the TDC deems necessary. They shall be made available to the TDC for examination, all such records with respect to any matters covered by this funding application. The organization receiving funding will permit the same to be examined and excerpts or transcriptions made from such records and audits of all contracts, invoices, materials, records of personnel and of employment, and data relating to all matters covered by this application. The TDC's right of inspection and audit shall also apply to any audits made by any other agency whether local, state, or federal. A budget control log must accompany each invoice submitted for reimbursement. The budget control log will identify each category approved by the Board of County Commissioners and under each category will be the appropriate invoiced amount. Example P.O. # Invoice No: Categories Budget Invoices Y-T-D Balance Invoices Remaining Advertising Equipment Administration Travel Expenses What is identified on your Exhibit ~A' will reflect on the Budget Control Log. Scope of Work ORGANIZATION: EVENT NAME: Follow the instructions on the top of page 7. 9 Collier County Tourist Development Council Preliminary Status Report EVENT NAME: REPORT DATE: ORGANIZATION: CONTACT PERSON: TITLE: ADDRESS: PHONE: FAX: On an attached sheet, answer the following questions for each element in your scope of work. PRELIMINARY - These questions should be answered for each report excludin§ the final status report. ~ Is this a first time event? If not, how many times has this event taken place? ~ What hotels have committed to special rates or packages for the event to date? ~ What is the estimated hotel ni§hts generated by this event? ~* What is the estimated revenue for this event? ~ What is the estimated number of participants to come to this event? ~ If event is in progress, what has been done, what remains to be done, and are there any problems? ~ If the event hasn't been started, why? ~ List the out-of-county advertising, marketing, and/or public relations that have been contracted or placed to date? - l0 Collier County Tourist Development Council Preliminary Status Report Collier County Tourist Development Council Final Status Report EVENT NAME: REPORT DATE: ORGANIZATION: CONTACT PERSON: TITLE: ADDRESS: PHONE: FAX: On an attached sheet, answer the following questions for each element in your scope of work. Final - These questions should be answered for your final status report. ~ Is this a first time event? If not, how many times has this event taken place? ~ What hotels have committed to special rates or packages for the event to date? ~ What is the number of hotel nights generated by this event? } What is the name and address of Hotels/Motels? ~ What is the total revenue generated for this event? ~ Total expenses. (Have all vendors been paid} ~ List the vendors that have been paid, if not, what invoices are still outstanding and why? ~ What is the number of participants that came to this event? ~ What is the percentage of the total participants from out of Collier County. } If event is in progress, what has been done, what remains to be done, and are there any problems? Funding requests will be reviewed at the April TDC meeting for the next fiscal year event. ~ If the event has been started, why? ~ List the out-of-county- advertising, marketing, and/or public relations that have been contracted or placed to date? ~ How can the event be improved or expanded? Collier County Tourist Development Council Grant Application Organization Information Review the guidelines prior to completing this application. Submit an original and twenty-five (25) copies of the application with attachments to Jane E. Eichhorn, TDC Coordinator, 3050 N. Horseshoe Drive, Suite 135, Naples, Florida 34104. Application Information Applicant (legal name of organization) Address (street or box, city, state and zip code) Telephone # E-Mail Address Federal ID # Fax # Contact Person Organizations Chief Official Title Title Name of Even and Brief Description Collier County Tourist Development Council Grant Application Organization Information Page 2 Area of Event Impact (Location in Collier County) Event Date Total Number of projects contained in this application Tourist Tax Dollar Requested Total Amount of match Certification of Authorizing Officials I certify that the facts contained in this application are true and complete to the best of my knowledge and understand that, if employed, falsified statements on this application shall be grounds for refusal. I authorize investigation of all statements contained herein and the references and employers listed. I authorize Collier County to make any investigation of my credit or employment status. Organization's Chief Official Typed Name Social Security Number Signature -- 14 Collier County Mission Statement To deliver to our residents and visitors local government services that exceeds expectations. -- PROJECTED BUDGET FY02 1 l l MUSEUM OF THE ROBERTS' RANCH TOTAL BY MUSEUM EVERGLADES MUSEUM SUMMARY CODE PERSONAL 269,800 67,400 37,900 (a) 375,100 SERVICES OPERATING 179,700 80,600 85,000 345,300 EXPENDITURES CAPITAL OUTLAY 13,000 (b) 5,000 (c) 130,000 (d) 148,000 TOTAL 868,400 DEBT SERVICE 59,800 (ROBERTS' RANCH ACQUISITION) ESTIMATED 47,000 RESERVES GRAND TOTAL 975,200 FY02 CAPITAL PROJECT: ROBERTS' RANCH VISITOR 265,000 CENTER (e) FY 02 TOTAL REQUEST 1,240,200 NOTES [ [ ao Add full-time Assistant Site Manager to open Roberts' Ranch grounds and restored structures to the public and visiting school groups (Thursday - Saturday), beginning November 2001. Position supervises ongoing restoration work and archaeological study by contract and volunteer labor, develops sources of community support, assists with grant writing, provides site security and maintains contact with civic groups and organizations to further promote and publicize the project. Suggested pay grade 110 ($29,644 to $47,431). b. Includes $8,000 to extend asphalt walkWays on grounds for improved visitor and handicapped access. eo Complete gallery lighting system. Establish secondary fence line to divide theme areas, continue restoration of outbuildings, provide temporary visitor parking. Includes $5,000 for purchase of maintenance vehicle and cart. Design and build a 2,300 square foot visitor center at Roberts' Ranch. Provides museum office, collections storage, exhibit gallery, public restrooms and guest services. PROJECTED BUDGET FY03 MUSEUM OF THE ROBERTS' RANCH TOTAL BY MUSEUM EVERGLADES MUSEUM SUMMARY CODE PERSONAL 318,500 (a) 70,000 40,000 428,500 SERVICES OPERATING 182,700 87,100 62,500 332,300 EXPENDITURES CAPITAL OUTLAY 5,000 . -0- 151,000 156,000 TOTAL 916,800 DEBT SERVICE 59,800 (ROBERTS' RANCH ACQUISITION) ESTIMATED 49,000 RESERVES GRAND TOTAL 1,025,600 FY03 CAPITAL PROJECT: ARMY AIR CORPS BLDG./WWlI MEMORIAL (b) 205,000 FY03 TOTAL 1,230,600 m~QUEST L L L L L t L t NOTES ao Add full-time Assistant Curator position to assist with collection records, artifact conservation, photo archive, cataloging and processing requests for information. Suggested pay grade 12 ($23,563 to $37,701). .' L L bo Design and build a 1,850 square foot replica of the WWII Army Air Corps building that originally stood at the Naples Airport. Utilize materials salvaged from original structure in FY01. Interior exhibits to focus on WWII activities in Collier County and serve as a memorial to the war's veterans. PROJECTED BUDGET FY04 MUSEUM OF THE ROBERTS' RANCH TOTAL BY MUSEUM EVERGLADES MUSEUM SUMMARY CODl~ PERSONAL 333,500 72,000 42,000 447,500 SERVICES OPERATING 186,600 86,900 62,300 335,800 EXPENDITURES CAPITAL OUTLAY 5,000 -0- 102,000 107,000 TOTAL 890,300 DEBT SERVICE 59,800 (ROBERTS' RANCH ACQUISITION) ESTIMATED 48,000 RESERVES GRAND TOTAL 998,100 FY04 CAPITAL PROJECT MUSEUM 290,000 EXPANSION (a) FY04 TOTAL 1,288,100 REQUEST NOTES Design and build a 1,800 square foot addition to the main Museum facility to provide additional exhibition, collections storage and exhibit preparation space. Exhibition fabrication and lighting are included as well as all interior finishes. GreaterNaplesMarc0Is and.& FheEverglades CLiSsicFlorida "Tourism" Collier County's Biggest Business March 7, 2001 Good Morning Commissioners. I certainly want to thank you, the TDC and the County staff for giving the Tourism Alliance of Collier County an opportunity to talk about our favorite topic, tourism. Tourism, as you well know is big business here in the State of Florida. In 1999 over 59 million visitors came to the State of Florida and 12.7 million Floridians made pleasure trips within the State. Taxable spending in the tourism and recreation category totaled $46.5 billion. Sales taxes generated by tourism statewide amounted to $2.8 billion. In addition to sales tax collections from tourism, $306 million in local option tourist development taxes were also collected. In fact, tourism is not just big business, but the main industry in Florida. Tourism also fuels the economy here in Collier County. In 2000 we hosted approximately 1,360,000 visitors and collected $8.7 million in bed tax, with an estimate of $9 million in 2001. This represents nearly 3% of the total tourist development taxes collected throughout the state. Not bad, considering our resident population is only 1.4% of the state's total population. A few more statistics point up the vital role tourism plays in our Collier economy. This data is based on economic models developed by Dr. Walter Klages of Research Data Services who not only does these estimates for Collier, but also for many other tourism focused counties throughout Florida. In 2000, direct expenditures from tourism in Collier County were $578.4 million. These expenditures in turn have a multiplier effect on other non-tourism related businesses throughout our county. This adds another $237.8 million in indirect benefit to our economy for a total of $862.4 million. Overall, then, tourism has nearly one billion dollar impact on the Collier economy. 2 Permit me to share some comments from leading businesspeople here in our community. One of the leading retailers in the county, Mark Gianquitti of the Coastland Center points out that, "the retail variety and selection Collier residents enjoy from banking, to dry cleaning to restaurants and shopping is primarily attributed to tourism. He goes on to say that, "Tourism touches our neighbors, our friends and us directly and indirectly numerous times each day. Matter of fact, if we explore the origins of why we are here or why we take for granted certain products or services, we can trace it back to tourism." Mary Brown of Cuisine Management, owner of Terra, Bayside and Gordon's restaurants, who employs over 200 residents in her establishments, remarks "Tourism adds to the quality of life for the residents of Collier County. Tourism drives our economy." Joyce Ford, marketing director for Prime Outlets, attributes much of the success of her shopping center to the tourism industry. "Over 41% of the business in the mall is directly related to the tourist," she notes. Her stores employ over 250 residents of our county. Finally, Joy Lelonek, Executive Director of the United Arts Council says, "Naples is a cultural mecca due to the impact of tourism. Local residents benefit from the ambiance of the arts throughout the county. Much of the culture, including art galleries and theatre is the direct result of tourism, and residents benefit all year long." But, if I am preaching the virtues of tourism, I suspect I am preaching to the already converted. In 1998 the Collier County Commission created the Tourism Alliance of Collier County to bring the promotion of tourism in Collier County under one organization with goals and plans to market the entire County as a premier vacation destination, both domestically and internationally. Under the leadership of our first Chairman, Joe Dinunzio and our new Chairman, George Percel, The Tourism Alliance is fully committed to promoting the uniqueness, diversity and synergy that our geographically large county offers visitors from Florida, other states and the world. The Tourism Alliance is led by a 25-member volunteer board of directors representing hotels, restaurants, shopping, attractions and other businesses throughout Naples, Marco Island, Everglades City, Golden Gate and Immokalee. Your Commission has charged this broad based board of citizens from across Collier County with promoting all the facets of Collier tourism to fellow Floridians, Americans, Canadians, Europeans, Central and South Americans. On January 1st of this year, I was recruited to replace Tourism Alliance's first president, Tammie Matthews, who had the opportunity to join the International Operators Council of Choice Hotels International as their Executive Director. Fortunately Tammie will continue to be involved in tourism here in Collier County as Executive Director of the Naples Area Hotel / Motel Association. 5 Following the Tourism Alliance's organization, in mid 2000 we distributed requests for proposals for marketing support in the areas of marketing strategy, advertising, public relations, research, website support and fulfillment. We had an excellent response to our requests with more than 20 firms sending in proposals. It became clear that several of these firms offered the synergy of providing us with multiple marketing services under the same roof. Following presentations and interviews with the leading firms, on October 1,2000 we finalized agreements with two firms, Kelley Swofford Roy, Inc. for marketing strategy, advertising, public relations and website development; and Phase V for fulfillment. As part of Kelley Swofford Roy's agreement, they have opened an office here in Collier County with fulltime staff to service our needs. The Tourism Alliance Board recognizes how important it is to have a broad base of community support for our activities. As a result they have established a number of advisory committees to assist the Board in carrying on our efforts. In addition to the Executive Committee, there are two marketing committees, one for Marco Island and the Everglades and another for Naples, Golden Gate and Immokalee. Reporting to the Marketing Committees are two subcommittees, one on public relations and the other focused on upgrading our Internet website. The Board of Commissioners has funded Tourism Alliance, on a grant basis with moneys from bed tax collections and the TDC Reserves for Category B. In early 2000 the Commissioners gave the Tourism Alliance a renewable grant, enabling us to create a marketing program and engage marketing vendors for year-to-year continuity. This year the Tourism Alliance's operating budget is $1,41 8,000. This is the lowest budget for any major tourism destination here in Florida. The budget covers Tourism Alliance advertising, public relations, website development & maintenance, research and administration, toll free visitor information services and brochure fulfillment. Of this $1.4 million, just over $750,000 comes directly out of bed tax revenues while an additional $667,849 comes from the TDC Reserves for Category B. The $750,000 coming directly from the bed tax represents about 8.62% of the nearly $8.7 million bed tax collection. Commissioners, I do need to point out that while Tourism Alliance is most grateful for your ongoing financial support, the Tourism Alliance budget to promote Collier tourism is considerably less than that of our neighbors Lee County tourism has a budget of $6.6 million representing 54% of the bed taxes collected in Lee County. Sarasota County tourism receives a budget of $1.6 million representing 26.6% of the bed taxes collected in Sarasota County. Over on Florida's East coast, Palm Beach tourism receives a budget of $9.7 million representing 53.6% of the bed taxes collected. However, given our current resources, we have gone through several prioritization exercises and are totally committed to spending our moneys wisely and efficiently. This means focusing our media expenditures into activities that generate visitors in our off-peak or as we like to call it the "vacation season". Our goal is to level out Collier's visitor seasonality so our hotels, restaurants, shopping areas, other businesses and their employees enjoy year round activity and prosperity. At the same time year round marketing through our website and year round public relations efforts will continue to tell our story in those months when we don't have the resources for a paid media campaign. 9 In my remaining time, I would like to share with you how the Tourism Alliance and its market support organizations are gearing up to achieve our goals. In fall last year, we began with two marketing workshops to update opinions on how Collier tourism should be marketed. The Tourism Alliance invited representatives from the hospitality and attractions industries, other business groups and community leaders to participate. Based on their comments, Kelley Swofford Roy produced a white paper on Collier Tourism - Image and Positioning Analysis and Recommendations. This document, which was reviewed and approved by the Tourism Alliance Board, contained 23 tourism-marketing recommendations. will quickly cover some of the most important items that are already being implemented. 10 1. Move toward adoption of a single tourism signature. Collier County is not a particularly graphic descriptor for tourism. Most people outside Florida have no idea where it is. In fact, many Floridians don't associate Naples, Marco Island and the Everglades with Collier County. For tourism marketing purposes, Lee County has renamed itself as the "Lee Island Coast." Miami-Dade markets itself as "Greater Miami and the Beaches." As a result the Tourism Alliance Board has approved a newly designed logo to incorporate the best-known elements of Collier County, Naples, Marco Island, Everglades, Golden Gate and Immokalee, "Greater Naples Marco Island and the Everglades" We have also adopted a new graphic descriptor for the area, "CLASSIC FLORIDA". 11 Our new tag line "classic Florida" embodies what visitors will find here from sunset on the Naples Pier, dinner, dancing and shopping on 5th Avenue, golf, airboat rides in the Everglades, relaxing on the beach, to golf or para-sailing on Marco Island. Our area is indeed "classic Florida." 2. Construct a Leading Edge Internet Marketing Powerhouse for Collier Tourism. There is little doubt that Internet marketing is no longer the wave of the future. It is here and now! To be adequately positioned for the future, The Tourism Alliance has begun the development of a state of the art site that will take Collier County well into the future. The newly designed website www.classicflorida.com will also focus on the uniqueness, diversity and synergy that we offer for visitors to this geographically vast county. 12 3. Paid Media Will Be Used to Generate "Vacation Season." Visitors The majority of paid advertising will be targeted to stimulate off peak visitors. Starting in April, it will include a summer newspaper advertising campaign, targeting the Florida in-state drive market. And a very important part of this campaign will be the hospitality industry support it receives for our newspaper co-op program. This strategy makes it affordable for smaller properties to participate. As Tourism Alliance representatives have told this Commission before, our goal is to stretch our County support funds through industry support, shrewd media buying and heavy participation in FLAUSA matching media programs that target our key visitor audiences. 4. Tell the Classic Florida Story Year Round Through Public Relations Public Relations is one of the most efficient ways to stretch our promotional budget and build visibility at a modest cost. 13 Now that we have combined our public relations and advertising efforts within one agency we can get considerable synergy for the combined effort. While it is impossible to project the "stretch value" of a aggressive public relations campaign, we feel we have great public relations hooks in our new name, our Classic Florida signature, and our cohesive Tourism Alliance thrust. I would expect, using the Public Relations Society of America guidelines for auditing press material, that we will add between $500,000 and $1,000,000 in public relations value to our efforts for this year. Beginning with an all-new Tourism Alliance's "Classic Florida" Press Media Kit we will relaunch press stories and features about the cultural, eco-tourism and leisure time attractions as well as shopping and superlative dining opportunities throughout Collier County. The Tourism Alliance will continue to sponsor press familiarization trips to build national and international visibility featuring specific themes like spas, eco-tourism, world class shopping and the arts. 14 5. Educate the Community on the Importance of Tourism A critical element in any successful marketing campaign is grass roots support. This means educating all our constituents on the importance and benefits of tourism, such as beach re-nourishment. In addition, special events are now under the Tourism Alliance umbrella. We have established criteria to ensure accountability to the county ordinance and state statute. We are currently awaiting guidelines from county staff to finalize the application. As I mentioned earlier, the Tourism Alliance's goal is to build up the vacation season, especially in the softest periods when our seasonal residents have left and local businesses have a difficult time being profitable in serving our year round resident base. The Tourism Alliance wants everyone living here in Collier County to feel good about tourism and what it means for our sustainable quality of life. 15 6. Maintain an Aggressive Disaster Recovery Marketing Capability This is a topic that none of us really like to think about. The reality is, however, that it only makes good sense to protect Collier's biggest business with an aggressive disaster recovery marketing capability that parallels the county's outstanding Disaster Recovery Program. Disaster comes in many shapes. We all think immediately of hurricanes and fires. But red tide, serious storms, drought or man- made disasters could also impact Collier's tourism. That's why the County has wisely reserved a Disaster Marketing Fund, now in excess of $1 million, to reinforce or rebuild tourism in the face of potential or actual disaster. Our planning not only covers to whom, how and what we tell potential tourists in the face of a Collier disaster, it is geared to offer Collier shelter options to other Florida areas facing serious threat. Everything is in place and ready to go on a moment's notice. Let's hope we never have to implement it. 16 (Pause, prior to summation) The Tourism Alliance has been both a good custodian and wise and efficient investor of the marketing dollars this Commission has given us. The beneficiary is not just countywide tourism, but the entire economy and quality of life for all of us who live and work here year round. But there is a lot to be done. We have a big story to tell the world about Collier tourism. And, unfortunately, we don't live in a vacuum. Tourism is big business, not just in Collier, and in Florida; but in California, Cancun and the Caribbean. In meetings just like this, all over the world, our competition is looking for strategies to increase their tourism market share. And marketing does cost money. Since many of our competitors have discovered the successful budget stretching techniques we are using, Collier tourism still ends up with less financial resources than our primary competitors. 17 Therefore, in good conscience, the Tourism Alliance will be coming back to the TDC and this Commission asking you to reconsider, and to substantially increase the percent share of financial support Collier tourism receives from the tourism bed tax. We are in the process of preparing a grant application to cover our increased needs. Commissioners, the Tourism Alliance is committed to keeping Collier tourism ahead of the competition! All of us who are part of the Tourism Alliance of Collier County as well as your constituents who benefit from the good things tourism brings to our quality of life, thank you for your continued support. Prepared by Kelley Swofford Roy, Inc. 022701, Draft 4. 18