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Agenda 06/27/2017 Item #11B06/27/2017 EXECUTIVE SUMMARY Recommendation to direct the County Attorney to advertise an ordinance amending County Ordinance No. 92-60, as amended, to increase the Tourist Development Tax (TDT) by 1%, and reallocate the funds generated by the TDT to increase funding for beach renourishment, repay the anticipated debt service on the proposed amateur sports complex, continue to fund County Museum operations, while limiting future Museum TDT funding growth, and minimally impacting the funds dedicated to promoting the destination.
 OBJECTIVE: To advertise an ordinance that would increase the Tourist Development Tax by 1% and reallocate all five percents to cover current needs of Collier County. CONSIDERATIONS: The Board directed staff to develop an amendment to County Ordinance 92-60, as amended, to increase the Local Option Tourist Development Tax from 4% to 5%, implement plans and the necessary funding to build an amateur sports complex and to reallocate the uses of the tourist development tax to increase the funding to beach renourishment, build the amateur sports complex, maintain the current funding for County owned and operated museum operations and to suggest ways to limit the proposed reduction to current levels of destination marketing funding. County staff has worked with the Budget Office and the County Attorney’s Office to develop a plan to accomplish the goals set by the County Commission. The plan includes a reorganization of the TDT Fund Categories as follows: Beach Renourishment/Pass & /Inlet/Beach Park Facilities - Includes funding for Beach Renourishment, Beach Maintenance, Monitoring, Inlet Management, Beach Park Facilities Capital Projects and Fishing Pier projects. Funding will come from the first three percents of TDT. (Formerly Categories A & D). Destination Promotion & Administrative - Includes all destination marketing and advertising expenditures for paid advertising, digital and social media, production of marketing materials, outsourced services for Public Relations, Research, Website Maintenance, Inquiry Fulfillment, International and Domestic Representation, Tourism Division Administrative Expenses and Emergency Recovery Advertising. Funding will come from all five percents. (Formerly Category B). Amateur Sports Complex/Debt - Includes costs for sports event venue enhancements and debt service on Amateur Sports Complex. Funding will come from the 5th percent of TDT. (New Fund #758) Museums - Includes operating expenses for County owned and operated museums, and non-county owned and operated museum marketing grants. Funding will come from the first 3 percents of TDT. (Formerly Categories C-1 & C-2). The following chart indicates the proposed new allocations to each of the major funding categories described above based on the model presented and reviewed at the June 13, 2017 joint BCC/TDC meeting. PROPOSED NEW TDT ALLOCATIONS ($) 11.B Packet Pg. 367 06/27/2017 Description Beach Renourishment, Pass & Inlet Maintenance, Beach Park Facilities Amateur Sports Complex/Debt Tourism Promotion Museums Total 1st thru 3rd Percent 11,171,320 - 2,060,990 2,517,690 15,750,000 4th Percent - - 5,250,000 - 5,250,000 5th Percent - 3,750,000 1,500,000 - 5,250,000 Total $11,171,320 $3,750,000 $8,810,990 $2,517,690 $26,250,000 Overall % 42.56% 14.29% 33.57% 9.59% 100% At the joint TDC/BCC meeting on June 13, 2017, the direction was to proceed with the increase in the TDT to 5% and to proceed with the amateur sports complex. The indication to staff from both groups was to come back with suggestions to mitigate the proposed reduction in the amount of funding allocated to destination promotion and present alternatives to the TDC, with a recommendation to the BCC. One approach discussed was to cap the current funding level for museums, with an annual adjustment as provided by future budget policy, and apply some portion of the projected incremental revenue growth in that category to destination marketing and promotion. ADVISORY BOARD RECOMMENDATIONS: The TDC will review this item on Monday, June 26, 2017. Their recommendation will be presented to the BCC on Tuesday, June 27, 2017. FISCAL IMPACT: The planning model assumes each percent of TDT will generate $5,250,000 per year. The total TDT levy of 5 percent will generate an estimated $26,250,000. Prior to the final budget hearing in September the budget for FY 18 will be adjusted to reflect the addition of the 5 th percent as well as the category allocations approved by the Board. GROWTH MANAGEMENT IMPACT: There is no impact to the Growth Management Plan with this Executive Summary LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney. For purposes of eliminating potential issues and questions that could be raised in the contemplated bond validation proceeding, the Tourist Development Ordinance was simplified by converting the Tourist Development Plan into chart form, thereby eliminating the references to the various categories, which from time -to-time raised some confusion. Other changes were the deletion of the required Ballot Question (which occurred 25 years ago) and use of previously collected tax receipts (which were presumably used 25 years ago). The proposed Ordinance uses an Effective Date of September 1, 2017. The statute also authorizes an effective date of August 1, 2017, should that be the Board’s preference. With that noted, this item is approved by the County Attorney and requires majority vote to authorize the advertisement. Enactment of the Ordinance will require supermajority vote. -JAK RECOMMENDATION: To direct the County Attorney to advertise an ordinance amending County Ordinance No. 92-60, as amended, to increase the Tourist Development Tax (TDT) by 1%, and reallocate 11.B Packet Pg. 368 06/27/2017 the funds generated by the TDT to increase funding for beach renourishment, repay the anticipated debt service on the proposed amateur sports complex, continue to fund County Museum operations, while limiting future Museum TDT funding growth, and minimally impacting the funds dedicated to promoting the destination.
 Prepared by: Jack Wert, Tourism Director ATTACHMENT(S) 1. Ordinance 5th cent and reallocate - dn - 6--20-17(2) (PDF) 2. TDC distribution Analysis Exhibit A Final Draft 2 6-21-17 (PDF) 11.B Packet Pg. 369 06/27/2017 COLLIER COUNTY Board of County Commissioners Item Number: 11.B Doc ID: 3406 Item Summary: Recommendation to direct the County Attorney to advertise an ordinance amending County Ordinance No. 92-60, as amended, to increase the Tourist Development Tax (TDT) by 1%, and reallocate the funds generated by the TDT to increase funding for beach renourishment, repay the anticipated debt service on the proposed amateur sports complex, continue to fund County Museum operations, while limiting future Museum TDT funding growth, and minimally impacting the funds dedicated to promoting the destination. (Jack Wert, Director, Tourism and Mark Isackson, Di rector, Office of Management & Budget) Meeting Date: 06/27/2017 Prepared by: Title: Executive Secretary to County Manager – County Manager's Office Name: MaryJo Brock 06/21/2017 11:09 AM Submitted by: Title: Deputy County Manager – County Manager's Office Name: Nick Casalanguida 06/21/2017 11:09 AM Approved By: Review: Office of Management and Budget Valerie Fleming Level 3 OMB Gatekeeper Review Completed 06/21/2017 8:12 AM County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Completed 06/21/2017 1:18 PM Budget and Management Office Ed Finn Additional Reviewer Completed 06/21/2017 3:23 PM County Manager's Office Leo E. Ochs Level 4 County Manager Review Completed 06/21/2017 5:15 PM Board of County Commissioners MaryJo Brock Meeting Pending 06/27/2017 9:00 AM 11.B Packet Pg. 370 [04-CMG-00002/1346815/1] Words Underlined are added; Words Struck-Through are deleted. Page 1 of 12 ORDINANCE NO. 2017 - ____ AN ORDINANCE OF THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, AMENDING ORDINANCE NO. 92-60, AS AMENDED (THE COLLIER COUNTY TOURIST DEVELOPMENT TAX ORDINANCE) BY AMENDING SECTION TWO, TOURIST DEVELOPMENT PLAN, PROVIDING FOR THE ADOPTION OF AN ADDITIONAL 1% (5th PERCENT) TOURIST DEVELOPMENT TAX TO BE USED FOR TOURISM PROMOTION, AND AMENDING SECTION 3, USES OF TAX REVENUE, TO REALLOCATE THE TOURIST DEVELOPMENT TAX AS SET FORTH IN SECTION 125.0104, FLA. STAT. AUTHORIZING THE TOURIST DEVELOPMENT TAX AND THE TOURIST DEVELOPMENT PLAN EXHIBIT “A”; DELETING IN THEIR ENTIRETY SECTION FOUR, BALLOT QUESTION, AND SECTION FIVE, USE OF PREVIOUSLY COLLECTED TAX RECEIPTS; PROVIDING FOR CONFLICT AND SEVERABILITY; PROVIDING FOR INCLUSION IN THE CODE OF LAWS AND ORDINANCES; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, Section 125.0104, Florida Statutes, provides for the levy of a local option tourist development tax by any county; and WHEREAS, on August 18, 1992, the Board of County Commissioners (Board) adopted Ordinance No. 92-60, which levied and imposed a 2% tourist development tax throughout Collier County for the purposes permitted in Section 125.0104, Florida Statutes, as amended; and WHEREAS, through adoption of Ordinance No. 95-56 and Ordinance No. 2005-43, the Board levied an additional 3rd and 4th percent tourist development tax; and WHEREAS, the Board, by supermajority vote, desires to amend Section Two of Ordinance No. 92-60, as amended, to provide for the adoption of an additional 1% (5th percent) tourist development tax; and WHEREAS, the Board, by supermajority vote, desires to amend Section Three of Ordinance No. 92-60, as amended, to reallocate tourist development tax funds as set forth in Section 125.0104, Fla. Stat. and the Tourist Development Plan, Exhibit “A”, and WHEREAS, the Board, by supermajority vote, desires to repeal Sections Four and Five to remove outdated language regarding the original referendum and imposition of the tourist development tax; and 11.B.1 Packet Pg. 371 Attachment: Ordinance 5th cent and reallocate - dn - 6--20-17(2) (3406 : TDT Ordinance Amend) [04-CMG-00002/1346815/1] Words Underlined are added; Words Struck-Through are deleted. Page 2 of 12 WHEREAS, the Board intends to seek a bond validation proceeding regarding the development of a Amateur Sports Complex in Collier County; and WHEREAS, the proposed amendments were presented to and recommended for approval by the Collier County Tourist Development Council. NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that: SECTION ONE: THE FOLLOWING SECTIONS OF ORDINANCE NO. 92-60, AS AMENDED, KNOWN AS THE TOURIST DEVELOPMENT TAX ORDINANCE, ARE HEREBY FURTHER AMENDED AS FOLLOWS: Section One: Purpose This ordinance is adopted pursuant to the authority and requirements of Chapter 125.0104, Florida Statutes, for the purpose of levying and imposing the Tourist Development Tax, subject to approval by voters at a referendum election. It is further the intent of this Ordinance to provide for the use of the receipts of the tax imposed by Ordinance No. 90-43 as required by Laws of Florida, Chapters 92-175 and 92-204. Section Two: Tourist Development Tax A. There is hereby levied, imposed and set a tourist development tax throughout the geographic 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, apartment hotel, motel, resort motel, apartment, apartment motel, roominghouse, mobile home park, recreational vehicle park, or condominium for a term of six months or less, as provided in Section 125.0104(3)(a), Florida Statutes, as amended, unless such person rents, leases, or lets for consideration any living quarters or accommodations which are exempt according to the provisions of Chapter 212, Florida Statutes. 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. 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 Chapter 212, Florida Statutes, and in addition to all other taxes, fees and the considerations for the rental or lease. 11.B.1 Packet Pg. 372 Attachment: Ordinance 5th cent and reallocate - dn - 6--20-17(2) (3406 : TDT Ordinance Amend) [04-CMG-00002/1346815/1] Words Underlined are added; Words Struck-Through are deleted. Page 3 of 12 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 Chapter 212, Florida Statutes, the State Department of Revenue shall keep records showing the amount of taxes collected, which shall also include records disclosing the amount of taxes collected 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 Section 213.053, Florida Statutes. E. Pursuant to Section 125.0104(10), Florida Statutes, the County Tax Collector shall be responsible for the collection and administration of the tax. Collections received 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 development tax (3rd percent) to be collected in the same manner as the two percent tax collected pursuant to this article. G. Pursuant to Section 125.0104(3()(1), Florida Statutes, the Board of County Commissioners by a majority vote hereby levies, sets and imposes an additional one percent tourist development tax (4th percent) to be collected in the same manner as the two percent tax collected pursuant to this article. H. Pursuant to Section 125.0104(3)(n), Florida Statutes, the Board of County Commissioners by supermajority vote hereby levies, sets, and imposes an additional 1% tourist development tax (5th percent) to be collected in the same manner as the first 4% of the tax collected percent to this Ordinance. The effective date of this levy and imposition of the tax authorized herein shall be September 1, 2017. Section Three: Uses of Tax Revenues (a) The tax revenues received pursuant to this division shall be used to fund the County Tourist Development Plan, which is hereby amended as follows: A. The Board may utilize the tourist development tax for all expenditures authorized by law, and may specifically utilize Fund 195 (Beaches) to fund pass and inlet maintenance, and all funding allocations of the tourist development tax must be conducted in compliance with Section 125.0104, Florida Statutes. The tax revenues received pursuant to this ordinance shall be used to fund the Collier County Tourist Development Plan which is attached hereto as Exhibit “A” and which is hereby adopted and incorporated into this ordinance. The Tourist Development Plan may not be substantially amended except by ordinance enacted by an 11.B.1 Packet Pg. 373 Attachment: Ordinance 5th cent and reallocate - dn - 6--20-17(2) (3406 : TDT Ordinance Amend) [04-CMG-00002/1346815/1] Words Underlined are added; Words Struck-Through are deleted. Page 4 of 12 affirmative vote of a majority plus one additional member of the Board of County Commissioners. Tourist Development Plan The two percent tourist development tax was levied throughout Collier County beginning the first day of the second month following approval of this Ordinance by referendum. The tax district includes 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 was $7,000,000.00, less costs of administration. The additional one percent tourist development tax (3rd percent) was levied throughout the county beginning the first day of January, 1996. A majority of the electors of Collier County voting in a straw referendum election approved the continuation of the additional one percent tourist development tax prior to June 30, 2000, therefore the additional one percent 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. The additional tourist development tax (4th percent) shall be used to finance tourism promotion as provided herein. The tax district shall include the entire geographic area of Collier County, Florida. (1) The categories of use of the two percent, one percent (3rd percent) and additional one percent (4th 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 32.584 percent of the two percent tax and 100 percent of the one percent tax (3rd percent), 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 to Collier County and to fund convention bureaus, tourist bureaus, tourist information centers and news bureaus as county agencies. 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. 11.B.1 Packet Pg. 374 Attachment: Ordinance 5th cent and reallocate - dn - 6--20-17(2) (3406 : TDT Ordinance Amend) [04-CMG-00002/1346815/1] Words Underlined are added; Words Struck-Through are deleted. Page 5 of 12 Percentage of Net Revenue 43.438 percent of the two percent tax and 100 percent of the additional one percent tax (4th percent) CATEGORY C To acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate or promote one or more County owned or operated museums or municipal owned museums that are owned and operated by not for profit organizations and open to the public. Percentage of Net Revenue 23.978 percent of the two percent tax. Sub-categories: C(1): County owned or operated museums: 19.214 percent C(2): Municipal owned museums and museums owned and operated by not for profit organizations open to the public: 4.764 percent 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 (3rd percent) collected pursuant to Section 126-82(f) shall be used to finance beach park facilities, 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. (3) The additional one percent tax (4th percent) collected pursuant to Section 126- 82(g) shall be used entirely to finance tourism promotion including advertising, public relations, promotion, research and fulfillment. It is the intent of the Board of County Commissioners to maintain this new level of tourism promotion dollars in the future. 11.B.1 Packet Pg. 375 Attachment: Ordinance 5th cent and reallocate - dn - 6--20-17(2) (3406 : TDT Ordinance Amend) [04-CMG-00002/1346815/1] Words Underlined are added; Words Struck-Through are deleted. Page 6 of 12 (4) The Disaster Recover Advertising Fund will maintain a maximum level of $500,000.00. Should the fund fall below $500,000.00, the fund shall be replenished up to a maximum of $500,000.00 per fiscal year from the General Fund. (5) B. Administrative costs. The Board may utilize a portion of the tourist development tax to pay for authorized administrative costs. 1. Tourism promotion administrative costs (Fund 194) shall not exceed 32% of the total amount collected each fiscal year for Category "B" Destination Promotion revenue. This amount may be amended upwardly or downwardly each budget year provided that the amount of the budget does not exceed 32% of the total revenue for Destination Promotion. Category "B" revenue. 2. Project Management (Fund 185), Indirect Overhead, and Program Administration in support of Fund 195 (Beaches) and Fund 183 (Beach Park Facilities) shall not exceed 15% of revenue for Beaches. Category "A" revenues. This amount may be amended upwardly or downwardly each budget year provided that the amount of the budget does not exceed 15% of the total revenue for Beaches Category "A" revenues. (6) C. 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 F.S. § 125.0104. 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. (7) D. The In 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 Tourist 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 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 11.B.1 Packet Pg. 376 Attachment: Ordinance 5th cent and reallocate - dn - 6--20-17(2) (3406 : TDT Ordinance Amend) [04-CMG-00002/1346815/1] Words Underlined are added; Words Struck-Through are deleted. Page 7 of 12 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 herein. (8) Notwithstanding anything to contrary herein, the Board of County Commissioners may reallocate funds between the above-defined Categories (A—D) with an affirmative vote of a majority plus one additional member of the Board of County Commissioners. (9) 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 Four: 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 substantially as follows: ____________ FOR THE TOURIST DEVELOPMENT TAX ____________ AGAINST THE TOURIST DEVELOPMENT TAX Section Five: 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 revenue previously received shall be expended to finance beach improvement, maintenance, renourishment, restoration and erosion control, including pass and inlet maintenance; and 40 percent shall be expended to promote and advertise the county tourism within the state, nationally and internationally, which encourages tourism with an emphasis on off-season visitors to the county. (2) If the voters disapprove the imposition of the tourist tax at the referenda provided in section 126-84, the revenue shall be expended for the uses provided in section 126-62. 11.B.1 Packet Pg. 377 Attachment: Ordinance 5th cent and reallocate - dn - 6--20-17(2) (3406 : TDT Ordinance Amend) [04-CMG-00002/1346815/1] Words Underlined are added; Words Struck-Through are deleted. Page 8 of 12 Section Six Four: Tourist Development Council. Pursuant to the provisions of Section 125.0104, Florida Statutes, 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 membership 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. Section Seven Five: Penalties for 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 provided, 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 Section 775.082 or Section 775.083, Florida Statutes. Section Eight Six: 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 directly, 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 Section 775.082 or 775.083, Florida Statutes. Section Nine Seven: 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 Sections 713.67, 713.68 and 713.69, Florida Statutes. Section Ten Eight: Repeal by Referendum 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. 11.B.1 Packet Pg. 378 Attachment: Ordinance 5th cent and reallocate - dn - 6--20-17(2) (3406 : TDT Ordinance Amend) [04-CMG-00002/1346815/1] Words Underlined are added; Words Struck-Through are deleted. Page 9 of 12 Section Eleven Nine: 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 Section 125.0104(10), Florida Statutes, 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 Section 125.0104, Florida Statutes, that the tax collected be remitted to the department of revenue before being returned to the County. B. The County assumes responsibility for auditing 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 Section 125.0104 and Chapter 212, Florida Statutes, 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 Chapter 212, Florida Statutes. C. Initial collection of the tax shall continue to be made in the same manner as the tax imposed under Chapter 212, Florida Statutes, Part I (Section 212.01 et seq.). D. The County Tax Collector shall be responsible 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 Collector shall keep appropriate records of said funds. The same duties and privileges imposed by Chapter 212, Florida Statutes, 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. Remittances 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 development 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 ending September 30th of each year. 2. The Tourist Development Tax may be remitted seasonally for facilities that are rented or leased only for a total period of three months or less annually. 11.B.1 Packet Pg. 379 Attachment: Ordinance 5th cent and reallocate - dn - 6--20-17(2) (3406 : TDT Ordinance Amend) [04-CMG-00002/1346815/1] Words Underlined are added; Words Struck-Through are deleted. Page 10 of 12 The remittance and return filing date shall be between April 1st and April 20th for the preceding rental or lease period ending March 31st and the remittance and return 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 designated as the local official for the County who shall perform the enforcement and audit functions referenced in subsection (b) Section Nine B of this section which are associated with the collection and remission of this tax, including, without limitation, the following: 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 reasonable 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 determine 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 Section 775.083, Florida Statutes. 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 administration 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 point 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, punishable as provided in Section 775.082 or 775.083, Florida Statutes. 3. The Tax Collector shall send written notification, 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 11.B.1 Packet Pg. 380 Attachment: Ordinance 5th cent and reallocate - dn - 6--20-17(2) (3406 : TDT Ordinance Amend) [04-CMG-00002/1346815/1] Words Underlined are added; Words Struck-Through are deleted. Page 11 of 12 forthcoming audit in any instance in which the taxpayer 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 documentation of the taxpayer must be made available to the auditor. (c) Any other requests or suggestions the tax collector may deem necessary. 4. In addition to criminal sanctions, the Tax Collector is empowered and it shall be his duty, when any tax becomes delinquent or is otherwise in jeopardy under this division, to issue a warrant for the full amount of the tax due or estimated to be due, with the interest, penalties, and cost of collection, directed to all and singular the sheriffs 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 personal 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 sheriff shall 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, chattels, 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, warrant, judgment, or garnishment, the tax collector shall satisfy the lien of record within 30 days. G. The amount of administrative costs retained 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 administrative costs, the County may retain an amount up to three percent for administrative costs provided the aggregate amount retained by the County and the tax collector does not exceed three percent of the tax collected. 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 the Ordinance is held invalid or unconstitutional by any court of competent jurisdiction, such portion shall be deemed a 11.B.1 Packet Pg. 381 Attachment: Ordinance 5th cent and reallocate - dn - 6--20-17(2) (3406 : TDT Ordinance Amend) [04-CMG-00002/1346815/1] Words Underlined are added; Words Struck-Through are deleted. Page 12 of 12 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 be effective September 1, 2017. PASSED AND DULY ADOPTED by a vote of a majority plus one of the Board of County Commissioners of Collier County, Florida, this ____ day of July, 2017. ATTEST: BOARD OF COUNTY COMMISSIONERS DWIGHT E. BROCK, CLERK COLLIER COUNTY, FLORIDA By: By: , Deputy Clerk PENNY TAYLOR, CHAIRMAN Approved as to form and legality: __________________________ Colleen M. Greene Assistant County Attorney 11.B.1 Packet Pg. 382 Attachment: Ordinance 5th cent and reallocate - dn - 6--20-17(2) (3406 : TDT Ordinance Amend) Exhibit ACollier County Tourist Development Plan Distribution of 1st thru 3rd percent (60% of TDT Levy)  Distribution of 4th percent (20% of TDT Levy)  Distribution of 5th percent (20% of TDT Levy)  Overall Distribution (1) Category Description FundBeaches Beach Park Facilities 1835.968% 0.0% 0.0% 3.58%BeachesBeach Renourishment, Pass & Inlet Maintenance19564.961% 0.0% 0.0% 38.98%BeachesTotal Beaches (includes Administrative Costs)70.929% 0.0% 0.0% 42.56%PromotionDestination Promotion & Administration18413.086% 100% 28.571% 33.57%PromotionAmateur Sports Complex/Debt 7580.0% 0.0% 71.429% 14.29%Promotion Total Promotion 13.086% 100% 100% 47.85%Museums County Museum 19812.809% 0.0% 0.0% 7.69%Museums Non‐County Museums 1933.176% 0.0% 0.0% 1.91%Museums Total Museums 15.985% 0.0% 0.0% 9.59%Total 100% 100% 100% 100%(1) The overall distribution is provided for illustrative purposes only.6/21/20172:21 PM11.B.2 Packet Pg. 383 Attachment: TDC distribution Analysis Exhibit A Final Draft 2 6-21-17 (3406 : TDT Ordinance Amend)