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Agenda 12/09/2003 WI II III IV V VII VIII IX X XI XII XIII COLLIER COUNTY BOARD OF COUNTY COMMISSIONERS & COLLIER COUNTY TOURIST DEVELOPMENT COUNCIL JOINT WORK SESSION AGENDA COLLIER COUNTY COMMISSION CHAMBERS DECEMBER 9, 2003 9 A.M.- NOON CALL TO ORDER ROLL CALL CHANGES AND APPROVAL OF AGENDA OLD BUSINESS Category "A" Beach Project Funding Policy REVIEW OF 2003- Jack Wert, Tourism Director a. What We Proposed b. What We Accomplished RESEARCH REPORT- Walter Klages, Research Data Services 2003 Third Quarter Focus Group Research PLANNING FOR 2004 -Paradise Advertising & Marketing- Cedar Hames, President a. New Branding and Positioning b. Proposed Media Plan for 2004 NEW BUSINESS Resolution Designating CVB as Official County Tourism Promotion Agency ANNOUNCEMENTS AUDIENCE INPUT & DISCUSSION BCC/TDC DISCUSSION NEXT TDC MEETING DATE/LOCATION December 22, 2003- County Commission Chambers Marc0IslandEverglades c~ss~cFlorida READ AHEAD MEMORANDUM DATE: December 4, 2003 TO: Board of County Commissioners Tourist Development Council VIA: Jim Mudd, County Manager COPY: Leo Ochs, Deputy County Manager FROM: Jack Wert, Tourism Director PURPOSE: In preparation for the Joint BCC/TDC Work Session on December 9, 2003, we have prepared this information packet for you to review. The complete meeting agenda is also included. The Board of County Commissioners (BCC) deferred action on the proposed Tourist Tax Category "A" Funding Policy until December 16, 2003. This action was to give the Tourist Development Council (TDC) an opportunity to review the policy and to make a recommendation to the BCC on that policy. The attached information will give the BCC and TDC some background information on the history of the tourist development tax and Category "A" funding. Attached please find: 1. Memorandum dated July 14, 2003 recapping the history of the tourist development tax in Collier County. 2. FS 125.0104 5 (a) indicating the Authorized uses of tourist development finds. 3. Collier County Election Results of ballot questions related to the tourist development tax 4. Copies of the actual ballots from the 1992 Referendum and the 2000 Straw Ballot. 5. Collier County Ordinance 92-60 establishing the tourist development tax. 6. Collier County Ordinance 95-56 for the additional 1% levy 7. Collier County Ordinance 2001-31 changing the percentages of each category 8. Executive Summary for May 27, 2003 BCC meeting outlining the staff proposed policy 9. Coastal Advisory Committee (CAC) Funding Policy of Sept. 11, 2003 that was recommended by the TDC to the BCC on October 14, 2003. 10. Staff compromise policy deferred to December 16 by the BCC on December 2, 2003. 11.1 O-Year Plan as of July 23, 2002 12.1 O-Year Plan from May 8, 2003 CAC meeting. FLOOIOA ASSOCIATION OF ~ CONYENTION & VISITORS BUREAUS Convention & Visitors Bureau 3050 N. Horseshoe Drive #210, Naples, FL 34104 I (239) 403-2384 · F (239) 434-5066 E jackwert@colliergov, net· W www.classicflorida.com VISIT t:LORIDA~ Memorandum To: CC: From: Date: Subject: Chairman Tom Henning James V. Mudd, County Manager Leo Ochs, Deputy County Manager Joseph K. Schmitt, Administrator, CDES Bleu Wallace, CDES Operations Director Jack Wert, Tourism Director July 14, 2003 Information Regarding Tourist Development Taxes and Ordinances The purpose of this memorandum is to provide you with statutory parameters regarding the use of Tourist Development Taxes, the history of Tourist Development Taxes in Collier County and current allocations to each of the categories based on the various County Ordinances. Current members of the TDC are as follows: Councilman Glenn Tucker, Marco Island Robert Dictor, Marco Island Marriott Joe Dinunzio, Quality Inn Gulf Coast Susan Becker, Naples Concierge Commissioner Tom Henning, BCC Vice-Mayor Gary Galleberg, Naples Kevin Durkin, Quality Inn Golf Resort David Loving, Everglades City Council Rhona Saunders, Marketing Consukant Bud Stanner- Non-Voting Legal Counsel: Assistant County Attorney Heidi Ashton Staff: Tourism Director Jack Wert Sales & Marketing Manager Debi DeBenedetto Florida Statutes. Chapter 125.0104, Florida Statutes, deals with the "Local Option Tourist Development Act", which states that persons who visit the state for six months or less are generally "exercising a privilege which is subject to taxation under this section." The statute declares that any county in the state may levy and impose a tourist development tax within its boundaries of the aforementioned taxable privilege. Tourism Development Department FS 125.0104 dictates precisely how such tourist tax revenues may be used. The following extract from Section 5 of the statute cites the allowable uses of the tax: 1. To acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate, or promote one or more publicly operated convention centers, sports stadiums... auditoriums or museums that are ...within the boundaries of the county...in which the tax is levied..." 2. To promote and advertise tourism in the State ofFlorida...iftax revenues are expended for an activity, service, venue, or event, [the same] shall have as one of its main purposes the attraction of tourists... ["Promotion" is defined in the Act as "marketing or advertising designed to increase tourist-related business activities."]..." 3. To fund convention bureaus, tourist bureaus, tourist information centers, and news bureaus..." 4. To finance beach park facilities or beach improvement, maintenance.., and erosion control, including shoreline protection.., or restoration of inland lakes and rivers to which there is public access..." History of Tourist Development Taxes in Collier County. In 1990, Ordinance No. 90-43 was adopted that imposed a 3% Tourist Development Tax throughout Collier County. The allocation was: Beach projects and pass maintenance- 44%; culture & fine arts- 11%; sports stadiums -33%; promote tourism- 6%; promote museums and nature preserves -6%. In 1992, Ordinance 92-18 established the Tourist Development Council (TDC) as follows: Chairman of the County Commission Two elected municipal officers, one from the most populous municipality. Three owners or operators of establishments that collect the tourist tax. Three people involved in the tourism industry, but do not collect the tax The nine members serve staggered four-year terms. The TDC was to adopt and recommend a plan for the uses of the tourist tax for the first 24 months following the successful referendum. In 1992, the Board adopted Ordinance 92-60, imposing a 2% Tourist Development Tax throughout Collier County pursuant to the Local Option Tourist Development Act, Chapter 125.0104, Florida Statutes. The Tax was on lodging for any visitor of six months or less. Revenue from the 2% tax along with revenues collected from November 1990 to November 1991 was to be allocated into two categories as follows: Category "A" - To finance beach improvements, maintenance, renourishment, restoration and erosion control, including pas and inlet management. 60%. Category "B" - To advertise and promote County tourism within the State of Florida, nationally and internationally, which encourages tourism, with an emphasis on off-season visitors to Collier County. 40%. (25% for advertising and direct marketing and 15% for local projects or activities that promote tourism) Tourism Development Department As stipulated in Ordinance 92-60, in 1992, the voters of Collier County passed a Referendum (47,532 for and 20,523 against) to approve the levy of the 2% Tourist Development Tax. Ordinance 93-245 established a grant review process for applications for tourism funding for Category "A" beach renourishment and pass maintenance projects. In 1995, the BCC adopted Ordinance 95-46 by extraordinary vote, amending Ordinance 92-60, providing an additional 1% Tourist Development Tax (to the 2% already being collected) beginning January 1, 1996 and terminating December 31, 1999. Upon expiration of the additional 1% Tax, the Tourist Development Council could request the Board to review funding allocations at five year intervals. The additional 1% tax revenues were to be used 100% to finance beach improvements maintenance, renourishment, restoration and erosion control. Substantial changes to the tourist development ordinance could be made by extraordinary vote of the County Commission (majority plus one). The 3% Tourist Tax adopted by Ordinance 90-43 became the subject of litigation, and was repealed by Ordinance 95-57 in 1995. In 1996, Ordinance 96-54 changed the allocation of the tax revenue and added a Category "C" for funding County owned museums. The new allocations were as follows: Category "A" Beach projects- 60% Category "B" - Promotion and advertising- 33% (25% advertising; 8% for local projects) Category "C"- County owned museums - 7% In 1997, the BCC adopted Ordinance No. 97-21, providing additional guidelines for Category "A" funds, to allow expenditures for fishing piers and to allow the County to retain funds for administrative costs. The new allocations were as follows: Category "A"- 60% reduced by the amount of the new Category "D" funding Category "B" 33-40% Category "C" 7% Category "D" publicly owned fishing piers- $200,000 maximum Costs related to the administration of the tourist tax could be deducted from the tax revenue by the County of up to 3%, less the amount charged by the County Tax Collector. That breakdown was: Tax Collector 2%; County 1%. In 1998, the Board adopted Ordinance 98-95, expanding the use of Category "C" funds to include museums owned and operated by not for profit organizations and open to the public. The new allocations were as follows: Category "A"- 60% Category "B"- 40% Category "C" - C-1 for County-owned and operated museums C-2 for grants to non-County owned museums. Category total: 7% Category "D" - $200,000 maximum Tourism Development Department Ordinance 98-96 added one non-voting member to the Tourist Development Council (TDC) with "professional experience in promotion and marketing of special events." The BCC has the option of leaving this position vacant if no applicant is qualified. That position is currently filled but the appointee is inactive. Ordinance 98-111 was adopted by extraordinary vote of the County Commission to expand Category "A" fimding from the additional 1% tax to include "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." Allocations for each of the categories remained unchanged from the 98-95 Ordinance. Ordinance 99-50 amended the allocations by increasing the Category "C" funding to 15% and reducing the Category "B" funding by the amount budgeted to Category "C" or 25%. The new allocations were: Category "A"- 60% Category "B" - 25% Category "C"- 15% maximum Category "D"- $200,000 maximum In December 1999, the Board approved the ballot question for the March 2000 election ballot to extend the sun setting of the additional 1% levy. Voters overwhelmingly approved the continuation of the additional penny, dedicated 100% to beach renourishment. Ordinance 2000-44 changed the composition of the TDC to alternate membership between the cities of Everglades City and Marco Island for the second municipal position. Future cities would be added to the rotation. Ordinance 2001-03 established the Coastal Advisory Committee. The committee is to advise and make recommendations to the BCC and TDC on: long term beach erosion control; prioritizing of capital projects; recommending alternative funding sources for projects; coordinating with regional and state groups; outlining coastal management policies and construction procedures. Ordinance 2001-31 further amended the allocations as follows: Category "A"- 50% of the 2% tax and 100% of the 1% tax Category "B"- 23.236% of the 2% tax Category "C" - 26.764% of the 2% tax (C-1 - 19%; C-2- 7.764%) Category "D"- $200,000 maximum Additional uses of Category "A" funds were added to include "beach park facilities and pass and inlet maintenance" to the list of allowable expenditures. June 21,2001, the County Attorney received an Attorney General Opinion # 2001-42 in response to a request to use Category "A" funds for the purchase ofbeachfront land to be used as an additional public preservation and recreation area as an addition to Barefoot Beach. The AGO indicated that for land access for preservation purposes, the use of tourist tax funds was permissible. Tourism Development Department Resolution 2002-226 permitted municipalities to recommend TDC appointees who may or may not be elected officials as long as the appointment conforms to 125.0104 (c). Resolution 2002-501 was passed by the BCC on December 17, 2002, establishing the Greater Naples, Marco Island and the Everglades Convention & Visitors Bureau as the official Convention & Visitors Bureau for Collier County fro Collier County tourism and convention promotion. Ordinance 2003-10 expanded Category "B" funding uses to allow the funding of Convention Bureaus, Tourist Bureaus and Tourist Information Centers and News Bureaus as County Agencies. The allocations remained unchanged as follows: Category A: 50% of the 2% tax and 100% of the 1% tax Category B: 23.23% of the 2% tax Category C: 26.764% of the 2% tax (C-1 19%; c-2 7.764%) Category D: $200,000 maximum For clarification purposes: Special Event Grants and Sponsorships are funded from Category "B" Reserves. FS 125.0104 provides for a maximum of 3% of the total tax revenue to fund administrative costs. The Tourist Development Tax is paid to the Collier County Tax Collector on a monthly basis. The Tax Collector retains 2% of collections to cover his administrative costs in administering the program. The remaining 1% of collections funds staff support for the TDC, Convention & Visitors Bureau (CVB) and other County provided support services. Please direct any questions regarding the Tourist Development Tax to Jack Wert at 403-2384. Tourism Development Department 125.0104 Tourist development tax; procedure for levying; authorized uses; referendum; enforcement.-- 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-/bt-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. (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 acqmre, 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 ors. 186.901. ~ll~ese population esthnates shall be those in effect on July 1 of each year. (c) The revenues to be derived fi.om 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)1. and 4. or for the purpose of refunding bonds previously issued for such purposes, or both; however, no more than 50 percent of the revenues fi.om the tourist development tax may be pledged to secure and liquidate revenue bonds or revenue refi}nding bonds issued for the pxmposes 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 covexmnts 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 author/ty 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)(1) or paragraph (3)(n) or paragraph (a), paragraph (b), or paragraph (c) of this subsection is expressly prohibited. I.IJ ~ro r-...ir., ro ~iro co~' ,.- o~o o'c= o .~i~1,--I¢,;~ ,'",i,'-, o-, ";.:--i ¢'/C' FRCM: ELECTIONS OFFICE FA× ND. : 941-?74-9468 Jun. 09 2E103 08:52AM P3 I' P12 Officiat Ballot GENERAL ELECT[ON Collier County, Florida - November 3, 1992 REFERENDUM ELECTION TO APPROVE THE LEVY OF 2% TOURIST DEVELOPMENT TAX SHALL COLLIER COUNTY ORDINANCE NO. 9240 BE APPROVED TO LEVY, IMPOSE ANO SET A TWO PEROENT TOURIST DE-~q~LOPMENT TAX ON EACH DOLLAR OF THE TOTAL ,RENT ~;HARGED ON ANY LIVING QUARTERS OR ACCOMMODATIONS IN ANY HOTEL, MCTEL, RESORT, APARTMENT, ROOMING HOUSE, MOBILE HOME PARK, RECREATIONAL VEHICLE PARK, 'OR CONDOMINIUM FOR A TERM OF SIX MONTHS OR LESS FOR FINANCING BEACH RSNOUR[SHMENT AND MA[NTENAN CE, AND TO PROMOTE AND ADVERTISE TO URISM? Y~-S FCR THE TOUR[ST DEVELOPMENT TAX NO A -G,ArNST THE TOURIST DEVELOPMENT TAX 219--~ 220-~ STRAW BALLOT SHALL THE BOARD OF COUNTY COMMISSIONERS VOTE TO LEVY AN ADDITIONAL CENT TO THE OR!GINAL TWO PERCENT TOURIST DEVELOPMENTTAX ON EACH DOLLAR OF TH~ RENT CHARGED ON ANY LIVING QUARTERS OR ACCOMMODATIONS IN ANY HOTEL, MOTEL., RESORT, APARq'MENT, ROOMiNGHOUSE, MOBILE HOME PARK, RECREATIONAL VEHICLE PARK, OR CONDOMINIUM FOR A TERM OF SIX MONTHS OR LESS IN ORDER TO PAY DEBT SERVICE ON BONDS I~.~UED TO FINAN CE THE CONS~,UCTION OF A PROFESSZONAL BASE~LL FRANCHISE FAC!LITY? YES 226 -=~ NO 227 -,~ OOU NT"Y'WtDE FFOM : ELECT~SP~S OFFiL_-~ FA~< ~xO. : 741-77q-_C46~ 2un. 18 2~03 '-':ISPM ~ OFFICIAL BALLOT, PRESIDENTIAL PREFERENCE PRIMARY DEMOCRATIC PARTY COLLIER COUNTY, FLORIDA ~arch 14, STRAW BALLOT REFERENDUM ELECTION ON CONTINUATION OF THE ADDITIONAL ONE PERCENT TOURIST DEVELOPMENT TAX Sha]i ~he e~sting additional one ~rcent tourist development tax continue to be le~:l upon sh~rt-ten'n rentats in Collier County to fund beach renourJshmen[ and pass and lake maintenance pursuant b3 Coiiier County ~dinance No. 92-~0, as amended, and autAorizcd by Secti<~ 125.0104, Flerida Statutes. FOR the continuation of the additional One Cent Teudst Development Tax AGAINST tile continuatlen ofthe addi'dona[ One Carrt Tourist Develol3ment Tax ORDINANCE NO. 92-__~_. AN ORDINANCE TO LEVY, IMPOSE AND SET"A TWO PERCENT (2%) TOURIST DEVELOPMENT TAX THROUGHOUT COLLIER COUNTY PURSUANT TO THE "LOCAL OPTION TOURIST DEVELOPMENT AC~", CHAPTER %2~,0%O4, FLORIDA STATUTES; PROVIDING FOR THE COLLECTION. OF SAID TAX; PROVIDING FOR A TAX ON EACH WHOLE AND MAJOR FRACTION OF DOLLAR OF THE TOTAL RENTAL CHARGED EVERY PERSON WHO PENTS, LEASES OR LETS FOR CON SIDERATION ANY LIVING QUARTERS OR ACCOM){OOATIONS IN ANY MOTEL, APARTMENT HOTEL, MOTEL, RESORT MOTEL, APARTMENT, APARTMENT MOTEL, ROOMING HOUSE, MOBILE HOME PARK, RECREATIONAL VEHICLE PARK, OR CONDOMINIUM ,~,OR A TERM OF SIX (6) MONTHS OR LESS; PROVIDIN~ THAT THE REVENUES SO RAISED ~E UTILIZED TO~ IMPLEMENT THE COLLIER COUNTY TOURIST DE- VELOPMENT PLAN; SETTING FORT}[ AND PROVXDIN~ FOR THE ADOPTION OF THE COLLIER COUN'i'Y TOU~$T DEVELOPMENT PLAN; PROVIDING FOR A REFEREND~ ON THE TOURIST DEVELOPMENT TAX; PROVIDING THE USE OF PREVIOUSLY COLLECTED TAX RECEIPT~ SETTING FORTH THE ESTABLISHMENT OF THE DEVELOPMENT COUNCIL BY PREVIOUS ORDINANCE; PROVIDING PENALTIES FOR FAILURE TO COLLECT THE TAX LEVIED; PROVIDIN, G PENALTIES FOR MIS- REPRESENTATION REGARDIN(~ COLLECTION OF THE TAX LEVIED; PROVIDING FOR COLLECTION BY LIEN; PROVIDING FOR REPEAL OF THE TAX BY REFERENDUM ELECTION; PROVIDING FOR LOCAL CCLLECTION AND ADMINISTRATION OF THE TAX; PROVIDING FOR SEVERABILITY OF ORDINANCE PROVISIONS; SETTING FORTH AN EFFECTIVE DATE FOR THIS ORDINANCE; SETTING FORTH REQUIREMENTS FOR COPIES TO THE DEPARTMENT OF REVENUE; AND SETTING FORTH AN EFFECTIVE DATE FOR THE LEVY OF THE TAX. WHEREAS, Chapter 125.0104, Florida Statutes, provides for thm levy of a local option tourist development tax by any county; and WI~EREAS, pursuant to the provisions of said statute, the Board of County Commissioners of Collier CoUnty, Florida on March 24, 1992 adopted an ordinance establishing a Collier County Tourist Development Council and stating the Board of County Com~issioners' intention to consider the enactment of an ordinance ~{'~i~mvying and imposing a tourist development tax; and WHEREAS, said Collier County Tourist Development Council has presented to the Board of County Commissioners~ its plan regarding tourist development; and WHEREAS, it is the intent of the 8oard of County Commissioners of Collier County, Florida ~o enact an ordinance levying and imposing a tourist development tax ~hroughout Collier County, said ta~ to be used for the purposes permitted by Chapter 1~5..Di04. Florid. tatutes, as amended, and o utilize previously collected tourist development taxes as authorized by Chapters 92-175 a.-x~ 92-20¢, Laws of Florida, enacted by the legislature at i~s rec;ular session o~ 1992. NOW, THEREFORE BE ZT ORDAZNED BY THE BOARD OF COUNTY C~M~i~SSIONERS OF COLLIER COUNTY, FLORIDA that: SE~ZON ONE: PURPOSE ~is ordinance is adopted pursuant to the authority and r~~ts of Chapter 12S,0104, Florida Statutes, fo~ the p~ o~ l~ing and imposing ~he ~ou~ist · ~)ect ~ ~pp~oval by voters at a ~e~e~ndum election. ~e~ ~e intent o~ thi~ ordinance to p~ovide ~o~ the use o~ the r~ipt~ of th~ tax imposed by Ordinance gO-4~ as required by ~a~ter$ 92-17~ and 92-204, Laws of Florida. SE~ION TWO: TOURIST DEVELOPMENT A. There is hereby levied, imposed ~nd set a tourist deveio~:~n= tax throughout the geographic area of Collier County, F!:=ida a= a rate of two pe=cent (]%) of each whole and major fraction of each dollar o~ the total consideration charged every ~n v~o rents, leases or lets for consideration any living ~ers or acco~odations in any hotel, apartment hotel, mot~l, .re~r= ~=el, apartment, apartment motel, rooming house, mobile hc~ ~k, recreational vehicle park, or condominium for a term · iz (6) ::nths or less, as provided in Section 125.0104())(a), Fi:rlda ~=atutes, as amended, unless such person rents, leases, le~ fcr consideration any living quarters or acco~odations which ~e e~= according to the provisions of Chapter ~1~, Florida. S~tute~. ~en receipt of consideration is by way of property o~er ~n money, the tax shall be levied and imposed on the ~air ~rket value of such non-monetary consideration. S. The tourist development tax shall be in effect until regaled by the Board or repealed by referendum pursuant to Se~lon Ten herein and shall be in addition to any other tax i~sed pursuant to Chapter ~12, Florida Statutes, and in addition to ail' other taxes, ..ees and the ¢onsideratiol 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 time of payment for the consideration fo= such lease or rental. O. Pursuant to Chapter 212, Florida Statutes, the State of Florida, Department of Revenue shall keep records showing the amount of taxes collected, which shall also include records disoloming ~he amount o£ taxes collected for and from each county in which the tax authorized by this act is applicable. These r~ ..~11, shall be open for inspection du~£n~ ~ne regula~ hours of the said Department of Revenue subject to the provision of Chapter 213.053, Florida Statutes. E. Pursuant to Section 125.0104(10), Florida Statutes, the Collier County Tax Collector shall be responsible for the collection and administration of the tax. Collections. received 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 ordinance. ~£CTION THREE: USES OF TAX REVENUES A. The tax revenues received pursuant to this ordinance and the tourist tax revenues previously collected from November, 1990, to November, 1991, pursuant to Ordinance 90-43, shall be used to fund the Collier county Tourist 0evelopment Plan, which is hereby adopted as follows: 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 cf this ordinance by referendum. The 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 per£od Ls $7,000,000 [ess costs of administration.. 1. The categor£es of use of the two percent (2%) tax revenues by specific project or special use are hereby l£sted in the order of priority and include the approximate cost or expense allocation for a twenty-four (24) month period for each project or use as follows: CATEGORY A - TO finance beach improvement, maintenance, renourishment, restoration and erosion control, ApProximate cost or expense allocat£on ~4,200,000 60% CATEGORY B - TO promote and advertise county tourism within the State of Florida, nationally and internat£onally, which encourages tourism with an emp~ae£s on off-season vis£~o=s to Collier County. Approximate cost Percentage of or expense allocation Net revenue $2,800,000 40% The percentage of net revenue within Category B shall be further specifically allocated as follows: a) For tourism advertising and direct marketing - $1,750,000 25% b) For local projects and/or activities which promote tourism - $1,050,000 15% 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 revenues to be derived from the tourist development tax may be pledged to-lecure and liquidate revenue bo~s 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 aN<[ complete authority for accom~.ishing such purposes, but uch authority shall be supplementaX and additional to, and not in derogation of, any powers now existing or later conferred under law. ). In the event bonds are issued by Collier County for any of the purposes enumera=ed by the Tourist Development Plan, the amount of tourist development tax receipts used to pay deb= 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 o~ Co~lier County which were ~ssued to finance improvements for the same purpose and which are secured by the tourist development tax, must not exceed the stated pe~C.,~&gl of tourist development tax receipts provided in the Tourist Development Plan for such purpose, as calculated am 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 amoun= equal to thm 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 Hanager shall provide a certificate as to the findings required in tais 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. $£CTION FOURL BALLOT OUESTIQ~ Pursuant to Chapter 125.0104, Florida Statutes, the Board cf County Commissioners, by resolution, shall cause to be placed on the ballot at the next regular or special election to be held in em!lief Court:y, :ce question of the approval ur disapproval of this ordinance, su:m question t~ 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 S£CTrON FZVEI ~S£ ~F PREVIOUSLY COLLECTED TAX RECEIPT~. Xn &oooFd&nce wl~h Ch&p~ers 93-17S and 93-304, L&wI o£ · lorida, the to~is= tax revenues previously received by the County pursuant =~ 2rdinance 90-43 shall be expended as follows: A. Zf the v=:ers approve the imposition of the tourist at the re[erend& ~rcvided in Section Four, $0% of 'he tax revenue previously receive2 shall be expended to finance beach improvemen~, maintenance, renourishment, restoration and erosion control, inciudln; ~ass and inlet maintenance~ and 40% shall be expended to prc==:e and advertise Collier County tourism Within the State of Fl~r:~a, nationally and internationally, which encourages tourist with an emphasis on off-season visitors to the County. B. If the v:~ers disapprove the imposition of the tourist tax at the refere..-~_s provided in Section Four, the revenue shall be. expended ~or '--re uses provided in Section Two of Ordinance 90-43. SECTION SZ~L TT:7'ST DEVELOPH£NT COUNCI~ Pursuant Jo ~ne provisions of Chapter 125.0104, Florida Statutes, the Bcarl o~ County Commissioners established by Ordinance 92-18 an advisory council which is known as the "Collier County Tourist Develc~nent Council',. The council is composed of nine members, '.-he =riginal membership of which have been appointed by the Board of Co~ty Commissioners by Resolution No. 9'2-238. Ordinance 92-18 a'so sets forth the terms and composition of membership and the responsibilities and duties of the council. SECTION SEVE~i ~--~NALTIE$ FOR FAILURE TO COLLEC-Ac Any person ~no is a dealer hereunder who fails or refuses to ch~ge and collec~ .... 'om ~e ~e~srn paying any ntal or lease the taxes herein provided, eisner ~¥ hi=sel~ or through his agents o~ employees, is, in addition ~3 ~eing personally liable for =he payment of the tax, guilty of a =isdemeanor of the first degree, punishable as provided in Se:rich 775.082 or Section 775.083, Florida Statutes. SECTION EIGHT: PENALTIES FTR MISREPRESENTATION No person shall advertise or hold out to the public in any manner, directly or indirec%ly, that he will absorb all or any par= of =he tax, or that he will relieve the person'paying the tax ~l~not be added =o the rea=al or lease consideration, or when'a~ed, that it or any ~ar= =hereof will be refunded or refuse4, either directly, :r indirectly, by any method whatsoever. Any person who willfully vlola%es any provision of this subsection shall be guilty of a misde=ean:r of =he first degree, punishable as provided in SectiOn 775.:B2 :r Sec=ion 775.083, Florida Statutes. SECTION NINE: EIENS AU~.CRiI-_-~- The tax hereby levie~ shall constitute a lien on the property of the lessee, customer or =chant in the same manner as, and shall be collectible as are, lier~ au:~orized and imposed in Chapters 713.67, 713.68 and 713.69, Fl:ride Statutes. Upon =he filing of a ~e=i=ion signed by fifteen percent (15%), or more, of the electors of Collier 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. SECTION ELEVEN: LOCAL ADMiNi~-.~. T!ON O~ THE TA~ A. I= is the intent :f ~he County to provide for the collection and administration o= ~he =ax on a local.basis pursuant to Section 125.0104(10) which provides for such election of local administration of the tax. i= is further the intent of the County to' ~e exempted ~rom ~&~ose cequ£cements o~ Chap~ ~2§.0~04, 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 enEoroin~ p&¥men~ o~ deiInquen~ tourist development taxel. The County adopts any and all powers and authority granted to the State of Florida in Chapter 125.0104, Florida Statutes, 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 g&~lshments~ 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 Part I of Chapter 212. D. The Collier 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 Collier 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 Departzent of Revenue in the administration of said chapter shall apply to and be binding upon all persons who are subject to:the provisions of thie ordinance; provided, however, the said Collier County Tax Collector may authorize a quarterly return and payment when the tax remitted Dy 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 Oeuelopment Tax revenue during a six-month period may remit the tax . . sem:annu ,y. The remittance and r urn filing date shall be between April'lst - April 20th for the six-month rental or lease period ending the preceding March 3l~t and the remittance and return filing date shall be between October let - Octobe~ 20th fo~ the six-month rental o~ lease period ending September 30th of each year. 2. The Tourist Development Tax may be remitted seasonally for facilities that are ~ented or leased only for a total period o~ three months or leas annually. The remittance and return ~iling date shall be between April 1st - April 20th for the preceding rental or lease period ending March 31st and the remittance filing date shall be between October 1st - October 20th ~or the preceding rental period ending September 30th of each year. E. The Collier County Tax Collector may promulgate rules, prescribe and publish the forms necessary to effectuate this ordinance. F. The Collier County Tax Collector is hereby designated as the local o~icial ~or the County who shall perform the ~nforcement and audit functions referenced in Section Ten. herein which are associated with the collection and remission this tax, including, without limitation, the following: 1. For the purpose of enforcing the collection oE the tax levied by this ordinance, the Tax Collector is hereby epeci~ic~lly authorized and empowered to examine at all reasonable hours the books, records, and other documents o~ all dealers, or other persons charged with the'duty to report or pay a tax under this ordinance, in order to determine whether they are collecting the tax or otherwise complying with this ordinance. In the event said dealer refuses to permit such examination o~ its books, records or other documents by the Tax Collector as aforesaid, it is guilty a misdemeano~ o~ the second degree, punishable as provided in Chapter 775.083, Florid~ Statutes. The Tax Collector shall have the right to proceed in Circuit Court to see~ a mandatory injunction or other apgrcpriate remedy to en[orce its right agaznst the o~ dec, as granted ~y thzs ~C[on, to require an examination of She 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, records and papers as may be required by the Tax Collector £or the reasonable administration of this ordinance; 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 o£ business located in ~he county, Any dealer who maintains such books and records at a point outside this county must make such books and records avsi!abls for lnspect£on b~ Tax Collector in Collier County, Florida. Any dealer subject to these provisions of this ordinance, who violates these provisions is guilty of a misdemeanor of the second degree, punishable as provided in Chapter 775.082 or Chad:er 775.083, Florida Statutes. 3. (a) 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 taxpa}'er 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 taxpayer requests an emergency audit. (b) Such written notifi:ati:n shall contain: (i) The approxima:e da:e on which the auditor is scheduled to begin the audit. (ii) A reminder the= a'l of the records, receipts, invoices, and related documentati:n of the taxpayer must be made available to the auditor. (iii) 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 ordinance, to issue a warrant for the full amoun: of the tax due or estimated to be due, with the interest, penal=les, and cost of collection.. directed ~ a~l and singular t'~ ..- = ...... s of the state, and record the warrai, in ~he public records of .,%e county, and thereupon the amount of the warrant shall become a lien on any . real or personal property of the taxpayer .in the same manmer as a recorded Judgment. The Tax Collector may issue a tax execution to enforce the collection of taxes imposed by this ordinance and deliver At to =he 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, ~h&~tels, or effects of the delinquent dealer which are in the hands, Possession, or con~=ol of a third ~erson based On an indebtedness collec~ion 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 (3%) percent of the tax collected herein. The remainder of the tax collected shall be submitted to the County on a monthly basis. SECT/ON TWELVe: ~0N~LICT AND SEVERABILIT~ 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 SECTIQN THIRT£EN£ This Ordinance shall be filed With the Office of the Secretary of State in Tallahassee, Florida Within 10 days of the date of enactment pursuant to Section 125.66(2) (a), FlOrida Statutes. Section Four of this Ordinance entitled "Ballot ~-Question,, and Section Five entitled "Use of the previously ~ollected Tax'Receipts. shall be'effective immediately upon receipt by the County of notice from the Secretary of State this Crdinance has ~een filed With the Secretary of State. All ~ther provisions of this Ordinance shall take effect upon approval by referendum election, held for the purpose of approving or rejecting this Ordinance, by a majority of the electors voting in such referendum election as provided in Chapter 125.0104, Florida Statutes. SECTION FOURTEEN: COPY TO DEPARTMENT OF REVENU~ A certified copy of this Ordinance shall be furnished by the Clerk to the 8oard to the Department of Revenue, State of Florida, within ten (10) days after the ena=tmen= of the Ordinance by the Board o~ County Commissioners. Upon approval by referendum, a second certified copy of this Ordinance shall be furnished by the Clerk to the Board to the Department of Revenue, State of Florida notifying the Department of the approval of the tax by referendum and that the tax shall be levied until repealed by the Board or repealed by referendum pursuant to Section Ten herein. SECTION FIFT£~N: EFFECTIVE DATE OF LEVY AND IMPOSITION OF TAX The effective date of the levy and imposition of the tax shall be the first day of the second month following approval of this Ordinance by the 'referendum election as set forth in Sections Four and Thirteen. PASSED AND DuLy ADOPTED by the 8oardm of County Commissioners · . - ~ ., 0 4 . ".% · I \" ,<'. ' .'V: ) ' ..'-,. · · ° % :~.'~2 '' '-~. ~ · '~1 ......... ' .~ .... Appk~ved.,~'to form and l~qal"~fficien~y ~ ends C. Wilson Assistant County Attorney 80ARD OF COUNTY COMMISSIONERS OP~LI~ COt'~y,FLORIOA MICHAEL .i~LPE', Chairman. This o~dlmomce filed with the Se.c,eto,y of Sfate'l Offlc~ O~ ock~ e~nl Of that fil;n~ ,ecei~ tbi~~y ORDIN;~NCE NO. 95- 56 I A/q ORDINAi~CE ;tMENDING ORDINA/qCE NO. 92-6~o RELATING TO THE LEVy OF A 2% TOURIS~ DEVELOPMENT TAX THROUGHOUT COLLIER COUNTX~, PURSUART TO THE LOCAL OPTION TOURIST]~ -- DEVELOPMENT ACT, SECTION 125.0104,~ FLORIDA?~ ' STATUTES, PROVIDING FOR AN ADDITIONA~ 1% LEVY~ OF A TOURIST DEVELOPMENT TAX THROUGHOUT~] COLLIER COUNTY BEGINNING JANUARy 1, 1996 AND~ ~.~ TE~INATING DECEMBER 31, 1999; PROVIDIN~ FOR~ A~ENDMENT TO SECTION THREE CONCERNING T}{E USE OF TAX REVENUEs AND THE TOURIST DEVELOPMENT PLAN TO SET FORTH THE USES oF THE ADDITIONAL 1% LEVy; PROVIDING FOR THE REPEAL OF ORDIN~.NCE NO. 95-46; PROVIDING FOR CONFLICT AND SEVERABILITY; PROVIDIN~ FOR INCLUSION IN THE CODE OF LAWS A-ND ORDINANCES; A/~D 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; WHEREAS, the Board of County Commissioners enacted Ordinance N©. 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 to levy an additional 1% tourist development tax to fund beach renourishment; and WHEREAS, the proposed amendments were presented to the Collier County Tourist Development Council. ~OW, THEREFORE, 'BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA that: ~' SECTION ONE: Amendment to Section Two of Collier County Ordinance No. 92-60. Section Two is hereby amended to read as follows: SECTION TWO: TOURIST DEVELOPMENT TAX - 1 - Words ~ are added; words ~truek t~gh are deleted. A. There is hereby levied, imposed and set a tourist development tax throughout the geographic area of Collier County, Florida at a rate of two percent (2%) 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, ~partment motel, rooming house, mobile home park, recreational vehiCle park, or condominium for a term of six (6) 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 non-monetary consideration. B. The tourist development tax shall be in effect until repealed by the Board or repealed by referendum pursuant to Section Ten 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. c. The tourist development tax shall be charged by the person receiving the consideration for the lease ~r 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 of Florida, 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. Words underliDe~ are added; words ~truck tkrcu~L are deleted. -These records shall ~e open for-inspection during the reqular office hours of the said Department of Revenue subject to the provision of Section 213.053, Florida Statutes. E. Pursuant to Section 125.0104(10), Florida Statutes, the Collier County Tax Collector shall be responsible for the' collection and administration of the tax. Col:~ections 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 ordinance. F. Pursuant to Section 125.0104 (3) rd) , Florida Statutes, the Board of County Commissioners by an extraordinary vot,-~ hereby levies, sets and imposes an additional 1% tourist. development tax to be collected in the same manner as the 2~ tax collected pursuant to this Ordinance. SECTION TWO: Annendment to Section Three of Collier County Ordinance No. 92-60. Section Three fs hereby amended to read as follows: SECTION THREE: USE OF TAX REVENUES. A. The tax revenues received pursuant to this Ordinance and the tourist tax revenues previously collected from November 1990 to November 1991 pursuant to Ordinance No. 90-43 shall be u~ed to fund the Collier County Tourist Development Plan, which is ~ereby adopted as follows: 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 approva~ 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 - 3 - Words ~ are added; words ~truck=th~-~gh are deleted. / of Collier County o~er a twentyrfour (24) month period is Seven Million Dollars ($7,000,000.00), less costs of administration. i The additional one percent (1%) tourist development tan shall be levied throuqhout Collier County beqinning the first day of January, 1996 and terminatinq on December 31, 1999. The .tax district shall include the entire qed~raDhic 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 and include the approximate cost or expense allocation for a twenty-four (24) month period for each project or use as follows: CATEGORY A - To finance beach improvement, main- tenance, renourishment, restoration and erosion control, including pass and inlet maintenance. Approximate cost Percentage of .. ~ or expense allocation. Net revenue $4,200,000 60% 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. Approximate cost Percentage. of or expense allocation Net revenue $2,800,000 40% The percentage of net revenue within Category B shall be further specifically allocated as follows: a) For tourism advertising and direct marketing - $1,750,000 25% b) For local projects and/or activities which promote tourism - $1,050,000 15% 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. - 4 - Words ~nderlined are added; words -~ .... "th~e~gh are deleted. ,Upon expiration of the additional 1% tour[st development tax as described in this plan, the Tourist Development Council quest the BoaKd of county Commi.~s_i. oners to review the fundinq allocations at five year intervals. 2. The additional one percent _(!%) tax revenues collected Rursuant to Section Two (F) shall be used.to finance beach improvement, maintenance, renourishment, restoration and erosion control. ~ ~. The revenues to be derived from the tourist developmen~ 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 s.hall be supplemental and additional to, and not in derogation of, any powers now existing or later conferred under law. a-r ~. In the event bonds are issued by Collier County for any of the purposes enumerated by the Tourist Development Plan, t~e amount of tourist development tax receipts used to pay debt serwice 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 Sssued to finance improvements for the same purpose and which are secured by the touris~' 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. Words Dnderlined are added; words s3a-ruck %h~-~h are deleted. For purposes of-per'forming the 'calculations described iii this paragraph, the amount of tourist development tax receipts shall bT 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, aR 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 membe~ of the Board of County Commissioners. SECTION THREE: REPEAL OF ORDINANCE NO. 95-46. Collier County Ordinance No. 95-46 is hereby repealed in its entirety. SECTION FOUR: CONFLICT AND SEVE~BILITY. In the event this ordinance conflicts with any other o~dinance 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 FIVE: INCLUSION IN THR 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 Words underlined are added; words s~~h are deleted. '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 SIX: EFFECTIVE DATE. This Ordinance shall become effective uu.n filing with the. Department of State and a certified copy shall be filed with the Department of Revenue within 10 days after the adoption of this Ordinance. PASSED AND DULY ADOPTED by a vote of no less than a majority .plus one of the Board of County Commissioners of Collier county, Florida, this 2~th day of October. , 1995. ATTEST: oved as"to' :~orm and legal suffidiency: Davld C. Weigel County Attorney BOARD OF COUNTY COPLMISSIQNERS OF COLLIER COUNTY, ~_LOR~A--- IlFA~ks/9544 This ordlnonce flied with tho Secretary of Slate' ff ..3/.--rxj . .. ~ ,?..s 0 ice the anti acknowledgement ~o~ that - 7 - / Words underlined are added; words utruek~-th~h are deleted. STATE OF FLORIDA) COUNTY OF COLLIER) I, DWIGHT E. BROCK, Clerk of Courts in and for the Twentieth Judicial Circuit, Collier County, Florida, do hereby certify that the foregoing is a true copy of: ORDINANCE NO. 95-56. Which was adopted by the Board of County Commissioners on the 24th day of October, 1995, during Regular Session. WITNESS my hand and the official seal of the Board of County Commissioners of Collier County, Florida, this 25th day of October, 1995. - DWIGHT E. BROCK ./'"' ...... .i ........... Clerk of Courts and/Clerk Ex-officio to Board o'f.' County Commissioner~: · Deputy Clerk'.. ORDINANCE NO. 2001- 31 AN ORDINANCE AMENDING SECTION 126-83 OF COLLIER COUNTY CODE OF LAWS AND ORDINANCES, ALSO CITED AS ORDINANCE NO. 92-60, AS AMENDED, RELATIN~ 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 125.010&, FLORIDA STATUTES, AS AMENDED, PROVIDINQ FOR AMENDMENT CONCERNING THE USE OF TAX REVENUES TO 'EXPAND 'THE USE ~OF THE 1% TAX ENCOMPASSINQ., BUT' NOT LIMITIN~ IT TO THE SAME USES AS THE 2~ TAX;' CHANGING THE ALLOCATIONS OF THE 2~ TAX. PROVIDING FOR CONFLICT AND SEVERABILITY; PROVIDIN~ FOR INCLUSION IN 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; 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; and WHEREAS, the Board of County Commissioners of Collier County, by an extraordinary vote, desires to amend the uses of tax revenue and the tourist development plan to provide for coextensive use of Category A of the two percent (2%) ta~n the one percent (1%) tax and to change the allocations of and WHEREAS, the pro osed ' ~ -~ a~ P amendments were present~ approved by the Collier County Tourist Development Coun~'. NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY COM~ISSIONERS OF COLLIER COUNTY, FLORIDA that Section 126-83 is her.eby amended to read as follows: SECTION ONE: AMENDMENTS Sec. 126-83. Uses of tax revenues Words underlin~d are added; words ~:hr.su~h are deleted. (a). The tax revenues received pursuant to this division ~ ............... rcvcnucs prcvlcusly ccllcctcd ~ .......... ~_ 1990, ~ Ncvcmbcr, 19~1 pursuant ~ ~--~ ~ ~ ~ articlu, shall be used to fund the county tourist development plan, which is hereby .~mended e~ as follows: Tourist Development Plan The two percent tourist development tax ~ be wa__~s 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 tourist development tax for all of Collier County over a 24- month period ~-~ was Seven Million Dollars ($7,000,000.00), less costs of administration. The additional one percent tourist development tax ~ ~as levied throughout Collier County beginning the first day of January, 1996 =~ ~ ~ .... t ......... t~n~ o~ ~%e--~q~. ~-~ ~ ~ majority of the electors of Collier County voting in a straw referendum election approve~ the continuation of the additignal one percent tourist development tax prior to June 30, 2000, ~ therefore the additional one Percent tourist developmen't 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 and one percent tax revenues by specific project or special use are hereby listed in the order of priority: CATEGORY A - To finance beac}l.park facilities or beach improvementi maintenance, renourishment, restoration and erosion control, including pa.ss 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 m~9% 5--~ Df the 2% tax and 100% of the 1% tax, - 2- WordsunderliO~arcaddcd;wordssm~,~aredelelcd. CATEGORY B - CATEGORY C - reduced by the amount required for C~tegory D. 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. 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 ...... 23.236% of the 2% tax~cdu~ by ~ amount bud~ctcd for 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 P~cunt budgeted for thi~ C~,~ thc ~card ~ounty ~ ...... uu~oncr~ fiuoal }'car, but cxcued 15 pcrccnt~ 26.764% of the 2% tax. 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 ~ 26.764% of the 2% tax. Sub-cateqoriest ~(1): ~ount¥ owned and operated Museums. 19.0_____~% ~(2)~: ~useums owned and oPerate~d organizations open to public: 7.764% 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 3- Wordsunderlin~areadded;wordsstmek_~n~gharedelcted. 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 $2OO,00O. 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. 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(f) shall be used to finance ~ facilities, beach improvement, maintenance, renourishment, restoration and erosion control includinq pass and inlet maintenance shoreline rotection enhancement cleanu or restoration of inland lakes and rivers to which.there is ublic access as these uses relate to the h sical reservation 6f the ~each, shoreline or inland lake or river. (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 Words ~ are added; words str-'.'~k :hrou~% are deleted. 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 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 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 5- Words~nderline~areadded;wordssm~q~q~.ou~ared¢leted. accomplish such, and the word "ordin'ance" may be changed to "section", "article", or any other appropriate word. SECTION FOUR: 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. PASSED AND DULY ADOPTED by a vote of a majority plus one of the Board of County Commissioners of Collier County, Florida, this day , 200 . By: BOARD OF COUNTY COMMISSIONERS 3s" to form and ciency: I~cq~line Hubbard Robinson ~sigtant County Attorney H/Jacki~Ordinanc~Amcnd. Ord. 92-6~Maslcr 05116/01 Thil. o~d!nage flied with the ..~:emdayrY of $~ate's Off_Ice ~3nd acknoW~dgement of that ~ilirjg recelYed this ~ Words underlined_ are added; words =truzk :.L, rc, ugh arc deleted. STATE OF FLORIDA) COUNTY OF COLLIER) I, DWIGHT E. BROCK, Clerk of Courts in and for the Twentieth Judicial Circuit, Collier County, Florida, do hereby certify that the foregoing is a true copy of: ORDINANCE NO. 2001_31 Which was adopted by the Board of County Co.m...missioners the 12th day of June, during Regular Session. WITNESS my hand and the official seal of the Board County Co~missioners of Collier County, Florida, this ~St~%~y~ DWIGHT E. B~o~w .,.~ ~$~,~:'?,~{.' ~-:.~,~.,,'~,~.;.~'" Deputy Clerk , ', ~" ~'~,.~,~:~-~:~:~' -- EXECUTIVE SUMMARY, ADOPT A POLICY ESTABLISHING A RATIONAL FUNDING NEXUS BETWEEN PUBLIC BEACH USE AND RENOURISHMENT FOR TOURIST DEVELOPMENT FUNDS. OBJECTIVE: To protect the viability of the beaches while providing the community with public access. CONSIDERATION: State Statute allows for the use of tourist development funds to support the rcnourishment and maintenance of beaches and the acquisition of beach access. Historically, Collier County has utilized this fund to renourish beaches throughout the County with limited funding dedicated towards acquisition. Recently, however, this fund has become more competitive as funding requests have begun to exceed the available funding resource. Presently, the Coastal Advisory Committee prioritizes recommendations regarding rcnourishment projects, the Parks and Recreation Advisory Board prioritizes recommendations on Park projects, and the Tourist Development Council prioritizes the two sets of recommendations and makes a final recommendation to the Board based upon the level of available funding. However, there is no policy guiding the priorities between the various interests. The attached policy addresses this issue. Recognizing that renourishment and maintenance of the beach is predicated on the notion that the public should be able to enjoy it, this policy dictates that the amount of available funding for renourishment is directly correlated to the amount of public access to that stretch of beach. In instances where there is limited access, the policy recommends that funding should be dedicated toward the acquisition of additional access consistent with the County Beach Access and Boat Launch Master Plan. Specifically, the proposed policy provides percentages of funding based upon access. Use is defined as access - the ability to park at the location and the amount of available amenities on site. For instance, an area of beach where there is only a beach walkover, but no parking or restroom may only constitute a 25% contribution, with the area property owners paying for the remaining 75% of the renourishment. Conversely, a hotel or public beach access such as Vandcrbilt Beach would receive 100% funding. This plan is consistent with State and Federal guidelines in that it encourages access within every ½ mile of beach. This plan is also consistent with the Tourist Development Council's recent recommendation to identify alternative funding sources to leverage against TDC revenues. The County is not presently participating in the Federal funding program and is limited at the State level because of the lack of public beach access. Ifthis policy is passed, however, and additional access is purchased in key locations as outlined A~jend~ I~.~ m so MAY 2 in the Master Plan, the County will become more eligible for these grants and will therefore be able to fund additional rcnourishment projects in the long run. Beach access is a finite resource and the opportunities will diminish the longer the County waits to acquire needed property. At the same time, the~e is no dedicated funding source for this acquisition, lfthe need is not addressed in the near future, the County will be significantly hampered in leveraging Federal grants. FISCAL IMPACT: Funds are available in the Tourist Development fund, Category "A" funding and will not change as a result of this policy. GROWTH MANAGEMENT: This is consistent with the Growth Management Plan Conservation and Coastal Management Element, Section 10.2 which states "The County s hall continue t o ensure t hat access t o beaches, s bores, a nd waterways r emain available to the public and continue with its program to expand the availability of such access and a method to fund its acquisition." And "Evaluate appropriate public access intervals for renourished beaches considering the demand for recreation and the ability of the natural system to support the demand. If existing access is not sufficient, then the County shall acquire additional access points as a part of the renourishment project." RECOMMENDATION: policy. That the Board of County Commissioners approve this PREPARED BY: REVIEWED AND APPROVED BY: Ron Hovell, Coastal Projects Manager Division of Public Utilities DATE APPROVED BY: James Delony, Administrator Division of Public Utilities DATE Agenda ~...ern. No. /O HAY 2 7 2Q03 COLLIER COUNTY TOURIST DEVELOPMENT TAX FUNDING POLICY FOR CATEGORY 'A' PROJECTS Authority: Florida Statute FL Statute 125.0104(5)(a)4: "To finance beach park facilities or beach improvement, maintenance, renourishment, restoration, and erosion control, including shoreline protection, enhancement, cleanup, or restoration o f 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 dyer." Purpose: Beaches and passes are primary resources for attraction of tourists. Therefore, the care and maintenance of these resoumes is a primary goal of tourist tax expenditure. Eligible Activities: - Beach access acquisition Beach park facilities improvement Maintenance of public bridges and public walkovers Beach restoration and renourishment, including design, permitting, etc. - Beach erosion control structure construction - Beach cleaning, raking and grooming - Beach access acquisition and improvement - Beach park improvements Pass management, dredging and maintenance (sand placed on the beach) Design and engineering for beach renoufishment and pass dredging projects including all permitting functions incidental to those projects - Cost of follow-up management and monitoring studies Priorities and Fundine Philosophy: Public use is paramount. Acquiring, developing, and improving beach access and parks is the highest priority. Beach maintenance is the second priority and though storm and erosion protection for properties adjacent to beaches are important, they are not the focus of tourist tax funds. The various calculations and percentages that follow are to determine the tourist tax funding amount only and are not meant to impose any particular cost-sharing formula on property owners. I. BEACH ACCESS ACQUISTION The priority of beach access acquisition and access improvement will be determined by the policies, goals, and objectives established in the Beach Access and Boat Launch Master Plan as adopted by the Board of County Commissioners, effective per Resolution. II. EXISTING BEACH ACCESS ! BEACH PARK FACILITIES Public access is the focal point of the state and federal cost-sharing programs. The Collier County Growth Management Plan, Section 10.2 states "If existing access is not sufficient, then the County shall acquire additional access points as a part of thei "Agenda ~em No. /<~ _ MAY 2 7 2003 Pg,~ renourishment project." In order to leverage non-local funding, it is critical that public access development take precedent over all other eligible categories. BEACHES The beaches adjacent to the following categories of upland properties (including adjacent properties within distances addressed below) are considered the primary goal of tourist tax funding: Public beach parks and lands Hotels The more use (setting up with chairs or blankets, etc.) a particular stretch of beach receives, the more likely people will walk to find an open area. While walking along the shoreline is common, this is not the primary definition of beach use. Beach use is driven by the availability of access whether by parking, access points near residences, hotel guests, Or beach residences. Accordingly, the following shoreline distances will be considered the highest priority for funding (reference to public land does not include state-owned land seaward of the Erosion Control Line but rather to property adjacent to the beach): For public beach access points with at least 100 public parking spaces as well as restroom facilities, one half mile along the shoreline in each direction from the property lines of the beach access point, including the length of public land along the shoreline. For public beach access points with less than 100 public parking spaces or without restroom facilities, 1,000 feet in each direction from the property lines of the beach access point, including the length of public land along the shoreline. - For public lands without adjacent parking, the length of public land along the shoreline. - For hotels, the length ofthe hotel property along the shoreline. Beaches are typically maintained in segments rather than property-by-property (a segment is defined as one continuous length of beach planned for maintenance, not inlet to inlet). Beach projects will be funded using the percentages below to calculate the tourist tax share ofthe project costs. The remaining project costs are to be cost-shared as determined by the beach segment adjacent property owners and the Board of County Commissioners. Agende ~_~m No. /a ,, MAY 2 2003 Tourist taxes will fund all project costs for public and hotel properties. 1. Properties within the distances above (1/2 mile or 1,000 feet): Up to* 100% ofthe project costs 2. Properties in a beach segment with the highest priority properties and in between two of the highest priority public properties but outside the distances above: - For multi-family residences, up to* 90% of the related project costs - For single-family residences, up to* 75% of the related project costs - For other properties, up to* 50% of the related project costs 3. Properties in a beach segment with the highest priority public properties but outside the distances above: - For multi-family residences, up to* 75% of the related project costs - For single-family residences, up to* 60% ofthe related project costs - For other properties, up to* 50% ofthe related project costs 4. Properties in a beach segment without any of the highest priority public properties: For multi-family residences, up to* 30% of the related project costs For single-family residences, up to* 25% of the related project costs For other properties, up to* 20% of the related project costs * based on funding availability, percentages may be lowered proportionally (any state or federal funding participation will be treated as reimbursement to the Tourist Tax funds) PASS MANAGEMENT~ DREDGING AND MAINTENANCE Dredging will only be considered for placing sand on a beach. The percentage of Tourist Tax funds will follow the same funding calculations as beaches based on where the sand will be placed. Dredging will be accomplished efficiently and Tourist Tax funds will not be used strictly for navigation dredging. Sand by-passing, as recommended in the inlet management plan, will be funded with Tourist Tax funds. If"out of cycle" dredging becomes necessary to support navigation, either: 1) requirements for sand by-passing, typically an available quantity to be dredged, will be reviewed for potentially shortening the cycle; or 2) Tourist Tax funds may be used based on the unit prices of the last previous dredging event and any excess costs will be absorbed by other funding. Agenda Item ~o.~Zo ~ HAY 2 7 20D3 [PROPOSED] BEACH FUNDING POLICY AS RECOMMENDED BY CAC SEPTEMBER 11, 2003 Reference is made to the Report on Funding Policy for Beaches of Collier County prepared by the Collier County Coastal Advisory Committee on August 12, 2003 and the TDC Sub- committee on August 21, 2003. 1. Use of funds. The use of Category 'A' Tourist Development Tax Funds for beach renourishment, to the extent described below, shall precede the acquisition of additional beach access, based on the voters' intent in establishing the category 'A' funding and the need for beach access being dependent on an acceptable standard of shoreline beach. 2. Source of funds. Federal or State funds are desirable and should be diligently pursued but are a supplement to, not a basis for, category 'A' funding, due to the unpredictable availability, amount and timing of such funding. 3. EligibilitF. Eligible beach areas qualify for category 'A' funding. An "eligible beach area" has: a. At least one public access point from a public street; and b. Is no more than one-half mile from a beach park facility, public access point, hotel, motel or is a vital area subject to abnormal erosion as recognized by the Coastal Advisory Committee, provided that if at least 80% of a beach area is classified as eligible, otherwise ineligible gaps will be deemed eligible. 4. Level of use. Eligible beach areas are classified according to use. a. "High use" is an eligible beach area within one-half mile of a hotel, motel, designated public parking or public shuttle drop-off point. b. "Low use" is an eligible beach area outside the limits for high use, provided that if at least 80% of a beach area is classified as high use, low use gaps will be deemed high use. 5. Level of service. Eligible beach areas qualify for category 'A' funding based on use. a. An eligible Iow use beach area qualifies for "minimum maintenance," meaning renourishment sufficient to provide minimum shoreline protection for a projected period of five years, including maintenance, monitoring and testing on a periodic basis as needed. b. An eligible high use beach area qualifies for full renourishment, meaning additional renourishment intended to enhance beach width for recreational or other public purpose. c. Additional Category 'A' funding may be provided for eligible iow use beach areas for renourishment in addition to minimum maintenance, provided that at least 60% of the incremental cost is funded by private or other non-County sources. 6. Additional uses. The use of category 'A' funding for the acquisition and development of additional beach access with category 'A' funding is encouraged provided category '~~'-'~adT£n remain after implementation of this policy. .,[.. ~0../'o I-p- ... Exhi itC iii:.C 0 2 7. Gra, t.4pplication Review. The Coastal Advisory Committee, in interpreting Ordinance 2001-03, will prepare and maintain a proposed annual spending plan for the use of Tourist Development Tax Category "A" funds, with a ten year projection. The proposed plan will be submitted to the BCC for their consideration and approval, via the TDC. This submission will coincide with the annual Collier County budget cycle. The Coastal Advisory Committee will review all requests for Tourist Development Tax Category "A" funds and make recommendations for approval, denial or modification to the BCC, via the TDC, consistent with the BCC established policy for use of these funds. :xh %C 0 2 2003 EXECUTIVE SUMMARY APPROVE A TOURIST DEVELOPMENT TAX CATEGORY "A" FUNDING POLICY FOR BEACH RENOURISHMENT AND BEACH PARK FACILITIES OBJECTIVE: To preserve, protect and enhance the coastal beaches and associated beach park facilities throughout Collier County. CONSIDERATIONS: At the October 14, 2003 County Commission meeting, the Board directed staff to propose a policy that governs the expenditure of Tourist Development Tax revenues for Category "A" beach renourishment and beach park facilities projects. The goal of this proposed policy, attached as Exhibit A., is to maintain and enhance the shoreline beaches and provide visitors and residents convenient public beach access and quality beach amenities. In order to achieve this goal, the proposed policy dedicates portions of Category "A" TDC funds to the specific program areas outlined below: a. Reserves for Maior Beach Renourishment Proiects Beginning in fiscal year 2006, (after the completion of the major renourishment project currently in planning and permitting) one million dollars each fiscal year shall be appropriated to a reserve for the next major beach renourishment project. b. Monitoring and Permit Compliance Beginning in fiscal year 2005, the costs of annual monitoring and other permit compliance requirements associated with approved beach renourishment and shoreline protection projects shall be cost-shared (if applicable) with TDC Category "A" funds comprising the same percentage appropriation as in the original project. c. Beach Renourishment Catastrophe Reserves Reserves for emergency beach renourishment in the event of a catastrophe shall be appropriated annually and accumulated in an amount not to exceed 10 million dollars. Two million dollars will be appropriated in fiscal year 2004 and five hundred thousand dollars each fiscal year thereafter, until a maximum of 10 million dollars is established. In the event of a catastrophe requiring the expenditure of all or part of these reserves, five hundred thousand dollars will continue to be set aside each fiscal year until the reserve is replenished. d. Beach Park Facilities Two million dollars each fiscal year shall be appropriated from Category "A" TDC funds for beach park facilities (including beach access property acquisition). This funding allocation shall be adjusted annually in an' amount equal to the percentage change in TDC Category "A" revenues. no._ /o /"V_ DEE ~ 2 2003 ~. [ The proposed policy, attached as Exhibit A, incorporates elements from individual beach renourishment policy proposals previously prepared and submitted to the Board by County staff and the Coastal Advisory Committee. The original staffpolicy proposal,' attached as Exhibit B, was developed to address the funding shortfall both for beach renourishment and public beach access acquisition. StaWs policy proposal essentially linked the expenditure of TDC Category "A" dollars for beach renoufishment to the availability of pubtie beach access. The staff funding proposal was based primarily on federal and State beach renoufishment funding standards that outlined a public/private cost share arrangement for certain projects based on the frequency and quality of public access provided along a given section of beach. Conversely, the Coastal Advisory Committee proposal, attached as Exhibit C, placed a premium on beach renoufishrnent over access. Eligibility for Category "A" beach renourishment funding was defined in a way that included virtually all shoreline beaches with full renoufishment reserved for "high use" beaches and a lesser level of renoufishment earmarked for "low use" beaches. The proposed staff policy, Exhibit A, attempts to strike an appropriate balance between the vital need to maintain and enhance the beaches with the equally vital need to provide convenient, useable public access to these same beaches. Clearly, the TDC dollars available to fund these initiatives are insufficient to fully accomplish both goals. For example, the dedicated annual appropriation proposed for beach park facilities will not provide sufficient funds to both build and improve parking facilities, restrooms, boardwalks, concession facilities, ere and also purchase enough property for additional access. In this respect, the Revenue Commission, as previously directed by the Board of County Commissioners, is in the process of reviewing potential alternative revenue sources for beach access. Conversely, the proposed funding allocations recommended in this policy will encourage additional public beach access or require project sponsorship for certain renoufishment projects either by private or public interests along some segments of the shoreline beach. FISCAL IMPACT: The anticipated revenue for Tourist Development Tax Category "A" in fiscal year 2004 is $5.6 Million. The fiscal year 2004 budget, including reserves, is $19.1 Million. GROWTH MANAGEMENT IMPACT: The Growth Management Plan Conservation and Coastal Management Element, Section 10.2 states "The County shall continue to ensure that access to beaches, shores, and waterways remain available to the public and continue with its program to expand the availability of such access and a method to fund its acquisition." That section further states, "Evaluate appropriate public access intervals for renourished beaches considering the demand for recreation and the ability .of the natural system to support the demand. If existing access is not sufficient, then the County shall acquire additional access points as a part of the renourishment project." RECOMMENDATION: Approve the proposed Tourist Development Tax Category "A" Funding Policy attached as Exhibit A. Jac-'k We'fi, Tourism Director REVIEWED BY: Date: ~n ~to(~ff.E., Special P. roj ects Manager /-- J~ Dunnuck, Publz ~m~dministrator ~~es W. DeLony, P.E., Pub~ Utilities Administrator C 0 2 20~3 TOURIST DEVELOPMENT CATEGORY "A" FUNDING POLICY 1. Use qf TDC Catego~_ "A "funds. Category "A" Tourist Development Tax Funds shall be used for beach renourishment, beach maintenance, and beach park facilities including beach access acquisition. 2. Source of other funds. Federal or State funds are desirable and should be diligently pursued. 3. Mandatory annual budget allocation of funds and maintenance of reserves. Catastrophe reserves shall be accumulated in the budget with SIM ($gM) in 2004 plus $0.5M per year thereafter re, cxa :, '~nn¢ ~'~s~ :,, ,nn4 ~,~ up to a maximum of $10M). In the event of a catastrophe requiring the expenditure of all or part of these reserves, $0.5M will continue to be set aside. Annual monitoring and other permit compliance requirements. Beginning with FY 2005, these costs shall be cost-shared (if applicable) with TDC Category "A" funds at the same percentage as the project. Major renourishment reserves shall be accumulated in the budget with $2M per year after the completion of the major renourishment project currently in planning and permitting (as of November 2003; projected to start setting aside funds in FY 2006). Beach park facilities (including beach access property acquisition) shall be funded at an average of $2M per year. This funding allocation shall be adjusted annually in an amount equal to the percentage change in TDC Category "A" revenues. e. Remaining funds may be used for eligible grant applications as outlined in the policy below. 4. Eligibili~. Eligible beach areas qualify for Category "A" funding. An "eligible beach area" has: a. At least one public access point from a public street; and b. Is no more than one-half mile from a beach park facility, public access point, hotel, motel or is a vital tourism area subject to abnormal erosion, provided that if at least 80% of a beach area is classified as eligible, otherwise ineligible gaps will be deemed eligible. 5. Level of use. Eligible beach areas are classified according to use. a. "High use" is an eligible beach area within one-half mile of a hotel, motel, designated public parking or public shuttle drop-off point. b. "Low use" is an eligible beach area outside the limits for high use, provided that if at least 80% of a beach area is classified as high use, low use gaps will be deemed high use. Exhibit A 6. Level of service. Eligible beach areas qualify for Category "A" funding based on use. a. An eligible low use beach area qualifies for "minimum maintenance," meaning renourishment sufficient to provide minimum shoreline protection for a projected period of five years, including maintenance, monitoring and testing on a periodic basis as needed. b. An eligible high use beach area qualifies for full renourishment, meaning additional renourishment intended to enhance beach width for recreational or other public purpose. c. Additional Category "A" funding may be provided for eligible low use beach areas for renourishment in addition to minimum maintenance, provided that at least 60% of the incremental cost is funded by private or other non-County sources. 7. Inlet Sand Bypassing. The bypassing of sand across inlets may be funded by Tourist Development Tax Category "A" funding provided the Inlet Management Plan recommends the bypassing and the sand will be placed on an eligible beach. No TDC Category "A" funding will be approved for dredging non-beach compatible material. Permit requirements, such as profile monitoring and beach tilling, will be funded the same way as the bypassing. 8. Shore protection structures and project sponsorship. Projects, including construction and maintenance of shore protection structures (groins, jetties, breakwaters, etc.), may be funded by Category "A" funding for eligible beaches. However, 'ownership' responsibilities must rest with an entity other than "Tourist Development Taxes" - i.e. there must be a project sponsor (private interests, taxing districts, municipalities or County Departments other than those funded with Tourist Development Taxes). 9. Grant Application Review. The Coastal Advisory Committee and the Parks and Recreation Advisory Board will prepare and maintain a proposed prioritized annual spending plan for the use of Tourist Development Tax Category "A" funds, with a ten year projection. The proposed plans will be submitted to the Board of County Commissioners (BCC) for their consideration and approval, via the TDC. These submissions will coincide with the annual Collier County budget cycle. The Coastal Advisory Committee will review all requests for Tourist Development Tax Category "A" funds, with the exception of County maintained beach park facilities that will be handled by the Parks and Recreation Advisory Board. Both advisory boards will make recommendations for approval, denial or modification to the BCC, via the TDC, consistent with the BCC established policy for use of these funds. -~-03 03:15P ~&~o~ Bonnie R. HacKanz4e g4! 213-1010 P.O~ MAYOR BONNIE R. MACKENZIE ¥1CE MAYOR GARY GALLE~ERO Chairman Hcnning: CITY COUNCIL R. JOSEPH HERM$ WILLIAM R. MA¢ILVAINE CLARK RUSSELL PENNY TAYLOR TAMELA WISEMAN November 7, 2003 On October I4*, three members of the Collier County Board of Commissioners voted to reject a policy proposed by the Coastal Advisory Committee regarding the use of Category "A" Tourist Development tax funds. A second motion directed the County Manager to disregard the recommendations of the Coastal Advisory Committee and to resubmit the county staff proposal which ranked beach maintenance secondary to beach access acquisition and limited the availability of tourist development taxes for beach maintenance projects, During our meeting of November 7th, the members of the Naples City Council voted to notify you officially of our unanimous opposition to the actions of the Board of County Commissioners and to r~affirm our support for the policy proposed by the Coastal Advisory Committee. The Naples City:Charter mandates the condition of the beach within the jurisdictional boundaries of the City of Naples to be the responsibility of the Naples City Council. We consider the ramifications of your actions to be unmistakable, serious and significant.. We will diaauaa-.th/s./asue a&a/n d~ our November 172 workshop and our November 19~ City CoU~igl ~,'m!/t ~ n~l~ted.the City Manager to prepare the necessary papers to reinstate the City's Beach Renouriaalment Committee. . .., " In the interim, we strongly encourage you to reconsider your decision. Very truly yours, f Bonnie R. MacKenzie," --~- \ 0 Mayor Copy to: Honorable Members of the Board of County Commissioners Honorable Membero of the Naple-~ City Council Honorable members of the Marco Isl~nd City Council County Manager Jim Mudd City M~.nager Bob Lee City Manager Bill Mona County Attorney David Weigel City Attorney Bob Pritt DE[:: - 2 2003 \\ 735 I~GHTH STREGT SOUTH · NAisLE:S, FLORIDA 34102-6796 T1~ONE (239) 213-1000 · FAX C239) 213-1010 ~ity~mm~/i ~ nnp~g~v.~om November 13, 2003 NOV 1 21]ffi . Honorable Tom Henning, Chairman Collier County Board of Commissioners 3301 Tamiami Trail East Naples, Florida 34112 , Re: Funding Policies for Beach Maintenance Dear Chairma~'~ing'.~ iq ,- On November 10, 2003 the Marco Island City Council discussed the actions of the Board of County Commissioners taken on October 14i~:to reject the recommendations of two County advisory committees regarding a funding policy'for'beach maintenance. The pOlicY recommended .by thi~ Coastal 'Advisory · Committee and the. TouriSt Development Council was deemed by your appointed citizens to be a Significant step forward in prioritizing beach funds and providing additional access with apprOpriate cost sharing. The Marco Island City Council was disappointed to learn that County Manager Mudd was directed to disregard the recommendations and resubmit a staff proposal that ranked beach access acquisition a greater priority than beach maintenance. We believe the Board's decision is .contrary to the will of the people who authorized the establishment of Category 'A" Toudst Development Tax Funds by referendum for the purpose of beach renourishment and beach .maintenance. While We recognize the cAC'and TDC serve in an ad .vis0ry capacitY~ we 'are S'urprlsed that recommended policies that 'received substantial support 'from citizens who have demonstrated their technical expertise and 'leadership in Collier County would be outright rejected by the County Commission. We believe that the Board of County Commissioners is acting on incomplete information and flawed assumptions, that additional .access will .receive. Significantly more funding from federal and state governments for 'ourbeaches.. It is.prudent.to · aSsume that our federal'and state governments, with their limited funding sources,, will $0 B,.I~I E.sh Drl,e. M..rco I.l~n& Flori.h ;34141 to.m,, ~na.~.nnn ~'A ~ r"z..'lq/ DEC - Honorable Tom Henning, Chairman November 13, 2003 Page 2 · dlrect their reSOurces to areas with ~ignificanUy greater priorities. We believe~ the significant demand for federal and state dollars will diminish the opportunities for Collier County to receive grant support. Retiance on these sources of funds is not a practical approach to plan and protect the beaches of Collier County. We also believe that the Collier County electorate supported TDC tax funds for beach renourishment and maintenance, and not for the purchase of property for public beach access. While the goal to acquire additional access may be considered a worthy goal, attaining that goaI at the expense of beach renourishment and maintenance is not. We respectfully ask that the Board of County Commissioners reconsider its decision. Mich, a~t-i~. Mih'~zzi, Jr. Chairman, Marco'lSi.and City. Council MFM/bal cc: City Council Naples City Council Jim Mudd, County Manager Bob Lee, Naples City Manager DEC -,. k~J~J . JLalU November 17, 2003 Presidents Council Greater Naples Property Owners Association P.O. Box 1894, Naples, FL 34106-1894 NOV 2 0 2083 ACllON, FILE County Commissioners Collier County Govemment Center 3301 U.S. 41 East Naples, FL 34112 Dear Commissioner. As you are probably aware, the Presidents Council of the Greater Naples Property Owners Association represents approximately 50,000 residents in Collier County. At its meeting on November 7, a motion was made and passed by a unanimous vote of the representatives present that the Association write to the Collier County Commissioners stating the Association's support of the Funding Policy for Category A Projects proposed by the Coastal Advisory Committee to the Board of County Commissioners at its October 14, 2003, meeting. Although the Presidents Council generally supports the expenditure of funds where needed for beach access, such as improving the state parks and reducing fees, we believe that the tourist development tax was not created for this purpose and was to be used for beach renourishment. We believe that any monies to be appropriated by the Commission for beach access should be done through a vote by the voters in Collier County. Your attention to this request is very much appreciated. Sincerely, Richard Laughlin, Chair c County Manager Jim Mudd .'"' Coastal Advisory Committee DEC - Z 2003 COUNTY IO.'~,GER OFFICE NOV Z 1 2003 COLLIER COUNTY BE~.~BLU p. ti{ BRC~KT CO.".{.¥,ITTEE 735 Eighth Street, South Naples FL 34102-6796 November 18, 2003 The Honorable Tom Henning, Chairman Board of Collier County Commissioners 3301 Tamiami Trail East Naples, FL 34112 Dear Chairman Herming, The action taken by the Board of County Commissioners regarding a funding policy for beach maintenance is of serious concern to our coastal communities. We have formed a Beach Blue Ribbon Committee with representatives of 25 organizations and businesses from Vanderbilt Beach, Pelican Bay, Naples and Marco Island. Collectively, our committee represents over 50,000 people. The Committee strongly objects to the action of the Board of County Commissioners to divert Tourist Development tax Category "A" funds from beach maintenance to acquisition of additional public access. The Committee will vigorously oppose, politically and legally, any continued effort to divert funds for any non-beach maintenance purpose. The Committee highly recommends the Board of County Commissioners reconsider and adopt the policy proposed by the Coastal Advisory Committee and Tourist Development Council. Very truly yours, Chairman Xc: Collier County Commissioners Marco Island City Council Naples City Council Mr. James Mudd, County Manager Mr. Bill Moss, Marco Island City Manager Dr. Robert E. Lee, Naples City Manager Mr. Jack Weft, Tourism Director CLXSs~cFlorida MEMORANDUM DATE: November 24, 2003 TO: FROM: SUBJECT: Board of County Commissioners Collier County, Florida Jack Wort, Tourism Direct TDC Request At the regularly scheduled November 24, 2003 meeting of the Collier County Tourist Development Council (TDC), a recommendation was unanimously passed concerning the proposed Category "A" Beach Funding Policy. The TDC members requested a Resolution be sent to the Board of County Commissioners (BCC) requesting that their vote on the proposed policy be postponed until the December 16, 2003 BCC meeting. The TDC members felt that their statutory responsibility includes a review and resulting recommendation on all expenditures of tourist tax funds. The desire of the TDC is to review the proposed policy at the December 9 joint BCC/TDC work session and then make a recommendation to the BCC for further action at their December 16 BCC meeting. The TDC Resolution is attached. Convention & Visitors Bureau 3050 N. Horseshoe Drive #210, Naples, FL 34104 T (239) 403-2384 · F (239) 434-5066 E jackwert@colliergov, net· W www. classicflodda.corn RESOLUTION NO. 2003 - A RESOLUTION OF THE COLLIER COUNTY TOURIST DEVELOPMENT COUNCIL REQUESTING DEFERRAL OF BEACH POLICY. WHEREAS, the Tourist Development Council submitted a beach policy to the Board of County Commissioners; and WHEREAS, the Board of County Commissioners reviewed the beach policy from the Tourist Development Council and asked staffto revise it; and WHEREAS, the Board of County Commissioners is scheduled to review the revised beach policy on December 2, 2003. NOW, THEREFORE, BE IT RESOLVED BY THE TOURIST DEVELOPMENT COUNCIL, that the Tourist Development Council requests the Board of County Commissioners to defer the beach policy issue until full discussion of the Tourist Development Council and Board of County Commissioners takes place at the joint workshop scheduled for December 9, 2003. THIS RESOLUTION ADOPTED this 24t~ day of November, 2003, after a motion, second and majority vote favoring same. ATTEST: DWIGHT E. BROCK, Clerk TOURIST DEVELOPMENT COUNCIL Deputy Clerk Approved as to form and legal sufficiency: Heidi F. Ashton Assistant County Attorney By:. GARY GALLEBERG, Vice Chairman No. . r,, .L~ DEC - z 7.uu3 0 0