Agenda 03/26/2013 Item #16F63/26/2013 16. F.6.
EXECUTIVE SUMMARY
Recommendation to approve the proposed amendments to the Tourist Development
Tax (TDT) Ordinance to increase destination marketing efforts and the annual
accumulation of reserves for beach renourishment, authorize advertisement of the
proposed amendments for public hearing, and approve the proposed resolution
amending the TDT Category "A" Funding Policy.
OBJECTIVE: To obtain approval of amendments to the TDT Ordinance and obtain
direction to advertise the amendments and return to the Board for final approval, and
obtain approval of a resolution amending the TDT Category "A" Funding Policy.
CONSIDERATIONS: On February 26, 2013 the Board reviewed the County Manager's
recommendations for redistribution of TDT proceeds and directed staff to incorporate the
recommendations into the Tourist Development Tax Ordinance No. 92 -60, as amended,
and the Category "A" Beach and Inlet Funding Policy and return to the board with the
proposed changes.
The proposed recommendations accomplishes the goals of enhanced funding for
destination marketing, establishing a larger beach renourishment set aside, while
introducing a contingent General Fund commitment to Museum, Beach Park Facilities
and Disaster Recovery marketing funding.
The proposed General Fund (001) funding commitment associated with the proposed
recommendations is discussed below:
Museum — Working with the County Manager, Museum staff will develop a plan for
replacing the $ 200,000 TDT funding reduction through enhanced fundraising, grants and
aids, admission fees or other means. General Fund monies will be held in reserve to
offset any shortfall in this revenue item.
Disaster Recovery Funding — The required fund balance in the TDT Disaster Recovery
Fund (196) will be reduced from $1 million to $500,000. In the event that TDT funding
falls below the $500,000 threshold, the fund balance will be maintained as required
through a transfer from the General Fund (001). The annual General Fund Commitment
to Disaster Recovery Funding shall not exceed $500,000.
Beach Park Facilities — Through the budget process, the Board may authorize General
Fund monies for Beach Park Facilities not fully funded by TDT proceeds.
The Board's policy of redirecting all interest earned on TDT monies to supplement
destination advertising, marketing and promotion funding expires on September 30, 2013.
The County Manager's recommendation includes extending the use of interest earnings
on Tourist Development Tax funds for destination advertising, marketing and promotion
for an additional three fiscal years commencing on October 1, 2013 (FY 14, 15 and 16).
Packet Page -1044-
3/26/2013 16. F.6.
ADVISORY COMMITTEE RECOMMENDATION: On January 28, 2013 the
Tourist Development Council (TDC) voted 8-0 to recommend appidval of the TDT
funding redistribution as recommended by the County Manager. The proposed
Ordinance and Policy amendments will be reviewed again by the TDC on March 25,
2013.
FISCAL IMPACT: The TDT Ordinance and Category "A" Funding Policy amendments
under consideration involve changing the distribution percentages of VT revenues and
redistributing interest earnings. The amendments increase the allocation for promotional
activities and beach renourishment through decreases to Beach Park Facilities and County
Museum funding. The Manager's proposal adds General Fund commitment to backstop
potential Museum and Beach Park Facility funding shortfalls as well as Disaster
Recovery promotion. The following table compares the proposed aggregate TDT
distribution to the current distribution:
Tourist
Develloornent Tax Redbb bution
Cuffert
Dotribudon
Fund (194) into the Promotion Fund (184).
Obxribution
tamer CMI
cat
Descrii3tion
Fund
%
Total
%
(1750
amme
500000
1250.000
S_u V by Fund
-
B
TUCAekNn 194
A
Beech FaCS
1$3
15 667%
2,392.533
4-64-7-6-9-6
642.533
{1,750,000
A
Beach Renour)shmettt
195
33.333%
4,785,067
36.816%
,285,067
500,000
A "
TatatCetA'
30.000%
7,1Z7b00
"= , 41:292 %'+
.., ,927,60Ei
"250,1100
8
TDC Promotion
184
25.000%
3,588,800
35.101%
a 038„800
1„450 000
B
_ ._........_
TOCAt#rmn
—..... - --
194
-
11.618%
— -
1,6fi7,787
_..._._._. _...
- 11618!4
_._
1,567,787
-
B
Protnottt Disaster R
196
0.000%
-
_ ...... -- ...
0.000%
__...._
-
_...__ ...........
-
fo#aifat8 =
"
3fi.fi1B46 "
5,256,8
415719
707 -
"850,0B
C -1
Colmty Museums
198
11.000%
1„579,072
9.507%
1,379,072
(200,OD0
C -2
lhlon-CwntvWluseum3
193
2 .382%
341,941
2382%
341,941
-
C "
T.otat CaYC
::1.
_-23-
2.921;013
11989% ;
721Oi3
3fl0,OQ0
by Fxeafte Summary
C# okTata)
100:00%
14.355..200
100 M
55.200
-
The next table illustrates the overall funding redistribution including interest allocations,
the split of TDT Category "A" proceeds between Beach Park Facilities and Beach
Renourishment and Inlet projects, and sweeps of fund balances from TDT Administration
Fund (194) into the Promotion Fund (184).
tamer CMI
Beach Parks Promotion MMUM TDCAdndn Mmaefthrm Recovery Museums
Cat tion Fwd 183 Fund 184 Fund 193 Fund 144 t Fwd 195 Fund 195 Fund 196
Total
A Beach FadBries 189 (1) .._.__.... _ _._- 1750000)
_.......... _ _._. -.
(1750
................ — 500 860. _..... . . _..... ... . .......... _
A eeachRena,skhme,rt -lys
Sub-TOt IWA 750. 5004000
500000
1250.000
B rM Promottao-lB4 1,450.000
1,450 000
B
TUCAekNn 194
0
..
TOCAdminSweeP... _......
.....
..
_ %,666
_ _ _
....._._ ........ - _._.....
-
- .....--- -
— ... ---
-.
_B
Promotbn 04saster Remver�i%
.._.H..µ.
-
_
_ _.... -'..._
_
_Mow
B
Imarlst aBTOCfmds (2 )
209500
204.500
Sub -Total Cat 6
1.90.50
11909500
Cl
M9
20D,000
C2 Non-000n Musewn6-193
Wb-TOtal Cat C
- (20D,
120D.000
;11 155
(1) =Governed by Category `A' Funding Po
cy
(2) = C--ned by Ger,asat Board Poky
by Fxeafte Summary
Packet Page -1045-
3/26/2013 16. F.6.
GROWTH MANAGEMENT IMPACT: There is no growth management impact
associated with this Executive Summary.
LEGAL CONSIDERATIONS: Any amendment to the Tourist Development Tax
Ordinance No. 92 -60, as amended, will require a super - majority vote. Changes to the
Tourist Development Tax Category "A" Funding Policy requires a majority vote. This
item has been reviewed by the County Attorney's Office and is legally sufficient for
Board action. — CMG
RECOMMENDATION: To approve the proposed amendments to the Tourist
Development Tax (TDT) Ordinance to increase destination marketing efforts and the
annual accumulation of reserves for beach renourishment, authorize advertisement of the
proposed amendments for public hearing, and approve the proposed resolution amending
the TDT Category "A" Funding Policy and approve the redirection of interest earned on
TDT funds to promotion for three additional years.
Prepared by: Jack Wert, Tourism Director, Edward Finn, Senior Budget Analyst, OMB
Attachments:
1. Proposed Ordinance Amendments
2. Proposed Resolution - Category "A" Beach and Inlet Funding Policy"
3. Underline and strike through version of the Category "A" Beach and Inlet
Funding Policy"
Packet Page -1046-
3/26/2013 16. F.6.
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.16.F.16.F.6.
Item Summary: Recommendation to approve the proposed amendments to the Tourist
Development Tax (TDT) Ordinance to increase destination marketing efforts and the annual
accumulation of reserves for beach renourishment, authorize advertisement of the proposed
amendments for public hearing, and approve the proposed resolution amending the TDT
Category "A" Funding Policy.
Meeting Date: 3/26/2013
Prepared By
Name: LehnhardPat
Title: Operations Coordinator,Transportation Administrati
3/20/2013 1:53:34 PM
Submitted by
Title: Senior Budget Analyst, OMB
Name: FinnEd
3/20/2013 1:53:36 PM
Approved By
Name: IsacksonMark
Title: Director -Corp Financial and Mgmt Svs,CMO
Date: 3/20/2013 3:21:19 PM
Packet Page -1047-
3/26/2013 161.6.
ORDINANCE NO. 2013 -
AN ORDINANCE OF THE BOARD OF COUNTY COMMISSIONERS OF
COLLIER COUNTY, FLORIDA, AMENDING ORDINANCE NO. 92 -60,
AS AMENDED, ALSO CITED AS SECTION 126-83 OF THE COLLIER
COUNTY CODE OF LAWS AND ORDINANCES, RELATING TO THE
LEVY OF A 2% TOURIST DEVELOPMENT TAX, AN ADDITIONAL
1% TAX (3an PERCENT), AND AN ADDITIONAL 1% TAX (4TH
PERCENT) THROUGHOUT COLLIER COUNTY PURSUANT TO THE
LOCAL OPTION TOURIST DEVELOPMENT ACT, SECTION 125.0104,
FLORIDA STATUTES, AS AMENDED; BY AMENDING SECTION
THREE, "USES OF TAX REVENUES," IN ORDER TO REALLOCATE
CERTAIN TOURIST DEVELOPMENT TAX FUNDS AND ELIMINATE
THOSE PROVISIONS THAT HAVE EXPIRED AND ARE OF NO
FURTHER FORCE AND EFFECT; PROVIDING FOR CONFLICT AND
SEVERABILITY; PROVIDING FOR INCLUSION IN THE CODE OF
LAWS AND ORDINANCES; AND PROVIDING FOR AN EFFECTIVE
DATE.
WHEREAS, Section 125.0104, Florida Statutes, provides for the levy of a local option
tourist development tax by any county; and
WHEREAS, on August 18 1992 the Board of County Commissioners
gu ty (Board) adopted
Ordinance No. 92 -60, which levied and imposed a 2% tourist and development tax throughout
Collier County for the purposes permitted in Section 125.0104, Florida Statutes, as amended; and
WHEREAS, through its adoption of Ordinance No. 95 -56 and Ordinance No. 2005 -43,
the Board levied an additional P and 4t' percent tourist development tax; and
WHEREAS, subsequent amendments to Ordinance No. 92 -60, as amended, included
Ordinance No. 2009 -58, Ordinance No. 2010 -44, and Ordinance No. 2012 -08 which temporarily
reallocated certain Tourist Development Tax funds; and
WHEREAS, the time periods established for these temporary reallocations of Tourist
Development Tax funds have expired; and
WHEREAS, the Board, by an extraordinary vote, desires to amend the uses of tax
revenue and the tourist development plan in order to redistribute certain Tourist Development
Tax funds and eliminate expired provisions that are of no further force and effect; and
WHEREAS, the proposed amendments were presented to and approved by the Collier
County Tourist Development Council.
Words Underlined are added: Words S#wk Thfetgh are deleted.
Packet Page -1048 -
rage t of i
3/26/2013 16. F.6.
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that:
SECTION ONE: AMENDMENT TO SECTION THREE OF ORDINANCE NO. 92 -60,
AS AMENDED.
Section Three is hereby amended to read as follows:
SECTION THREE - USES OF TAX REVENUES.
(a) The tax revenues received pursuant to this division shall be used to fund the
County Tourist Development Plan, which is hereby amended as follows:
Tourist Development Plan
The two percent tourist development tax was levied throughout Collier County
beginning the first day of the second month following approval of this Ordinance by
referendum. The tax district includes the entire geographic area of Collier County,
Florida. The anticipated revenue for a two percent tourist development tax for all of
Collier County over a 24 -month period was $7,000,000.00, less costs of administration.
The additional one percent tourist development tax (3rd percent) was levied
throughout the county beginning the first day of January, 1996. A majority of the
electors of Collier County voting in a straw referendum election approved the
continuation of the additional one percent tourist development tax prior to June 30, 2000,
therefore the additional one percent tourist development tax shall continue until
terminated by an amendment to this Ordinance. The tax district shall include the entire
geographic area of Collier County, Florida.
The additional tourist development tax (4th percent) shall be used to finance
tourism promotion as provided herein. The tax district shall include the entire geographic
area of Collier County, Florida.
(1) The categories of use of the two percent, one percent (3rd percent) and
additional one percent (4th percent) tax revenues by specific project or special use
are hereby listed in the order of priority:
CATEGORYA To finance beach park facilities or beach improvement,
maintenance, renourishment, restoration and erosion control,
including pass and inlet maintenance shoreline protection,
enhancement, cleanup or restoration of inland lakes and rivers to
which there is public access as these uses relate to the physical
preservation of the beach, shoreline or inland lake or river.
Words Underlined are added; Words StmsicweeO. are deleted.
Packet Page -1049 -
rup t 01
3/26/2013 16.F.6.
Percentage of Net Revenue
M 32.584 percent of the two percent tax and 100 percent of
the one percent tax (3rd percent), reduced by the amount
required for Category D.
CATEGORY B To promote and advertise county tourism within the State of
Florida, nationally and internationally, which encourages tourism
to Collier County and to fund convention bureaus, tourist bureaus,
tourist information centers and news bureaus as county agencies.
If tax revenues are expended for an activity, service, venue or
event, the activity, service, venue or event shall have as one of its
main purposes the attraction of tourists as evidenced by the
promotion of the activity, service, venue or event to tourists.
Percentage of Net Revenue
23.236 43.438 percent of the two percent tax and 100
percent of the additional one percent tax (4th percent)
CATEGORY C To acquire, construct, extend, enlarge, remodel, repair, improve,
maintain, operate or promote one or more County owned or
operated museums or municipal owned museums that are owned
and operated by not for profit organizations and open to the public.
Percentage of Net Revenue
Sub - categories:
C(1): County owned or operated museums: 224 19.214
percent
C(2): Municipal owned museums and museums owned and
operated by not for profit organizations open to the public:
4.764 percent
CATEGORY D To acquire, construct, extend, enlarge, remodel, repair, improve,
maintain, operate or promote one or more fishing piers which are
publicly owned and operated.
Words Underlined are added; Words wee& are deleted.
Packet Page -1050 -
._C'__ —.
3/26/2013 16. F.6.
Percentage of Net Revenue
Amount budgeted for this category by the Board of County
Commissioners each fiscal year, but not to exceed
$200,000.00. This amount may be amended upwardly or
downwardly prospectively from the date of the budget
amendment approval, provided that the amount of the
aggregate allocation per fiscal year does not exceed
$200,000.00.
It is the intent of this division that the above uses shall be funded separately, but
simultaneously in the above percentages regardless of the actual amount of net revenues
collected.
(2) The additional one percent tax revenues (3rd percent) collected pursuant to
Section TWO (F) shall be used to finance beach park facilities, beach
improvement, maintenance, renourishment, restoration and erosion control
including pass and inlet maintenance shoreline protection, enhancement, cleanup
or restoration of inland lakes and rivers to which there is public access as these
uses relate to the physical preservation of the beach, shoreline or inland lake or
river.
(3) The additional one percent tax (4th percent) collected pursuant to Section
TWO (G) shall be used entirely to finance tourism promotion including
advertising, public relations, promotion, research and fulfillment. It is the intent
of the Board of County Commissioners to maintain this new level of tourism
promotion dollars in the future.
f The Disaster Recover Advertising Fund will
the 23.23694 ef he 294 t&x te maintain a maximum level of $1-- 4148
$500,000.00. Should the fund fall below $500,000.00, the fund shall be
replenished up to a maximum of $500.000.00 per fiscal year from the General
Fund. , any r-enudaing ftmds in the 23.23694-0
uses
dellm in the fiaum.
Words Underlined are added; Words Stmak ThEet1h are deleted.
Packet Page -1051 -
rdsv 4 vi i
n
3/26/2013 16. F.6.
(4) C5,) Administrative costs.
a. Tourism promotion administrative costs shall not exceed 32% of
the total amount collected each fiscal year for Category "B"
revenue.
b. Project Management, Indirect Overhead, and Program
Administration in support of Fund 195 (Beaches) and Fund 183
(Beach Park Facilities) shall not exceed 15% of Category "A"
revenues. These charges to be split 75% to Fund 195 (Beaches)
and 25% to Fund 183 (Beach Park Facilities).
(4) (6) 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.
(b) (7,) The event bonds are issued by Collier County for any of the purposes
enumerated by the Tourist Development Plan, the amount of tourist development
tax receipts used to pay debt service on such bonds may exceed the percentages
provided for the purpose for which such bonds were issued; provided, however,
the maximum annual debt service on such bonds, together with any other
obligations of Collier County which were issued to finance improvements for the
same purpose and which are secured by the tourist development tax, must not
exceed the stated percentage of tourist development tax receipts provided in the
Tourist Development Plan for such purposes, as calculated as of the date of sale
of such bonds. For purposes of performing the calculations described in this
paragraph, the amount of tourist development tax receipts shall be assumed to be
the amount provided as such in Collier County's immediately preceding annual
audit, plus, if the levy of such tax was imposed or increased subsequent to the
beginning of the period which was audited, an amount equal to the estimate by the
County Manager of the moneys the County would have received if the tax
imposition or increase had been in effect during the entire audit period. At or prior
to the issuance of bonds the County Manager shall provide a certificate as to the
findings required in this paragraph, which certificate shall be conclusive as to all
matters provided herein.
Words Underlined are added; Words Seek 44wexgh are deleted.
Packet Page -1052 -
rap J 01 1
3/26/2013 16.F.6.
; io"
-,:,. =V.
R-Vz- ;,:
•
W-IfATIWATSTAIWATANUM
•
•
n.
Y.
• Y_- •A •••
AA •
Y.
"(8) 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 the Ordinance is held
invalid or unconstitutional by any court of competent jurisdiction, such portion shall be deemed a
separate, distinct and independent provision and such holding shall not affect the validity of the
remaining portion.
SECTION THREE: INCLUSION IN THE CODE OF LAWS AND ORDINANCES.
The provisions of this Ordinance shall become and be made a part of the Code of Laws
and Ordinances of Collier County, Florida. The sections of the Ordinances may be renumbered
or relettered to accomplish such, and the word 'ordinance" may be changed to "section,"
"article," or any other appropriate word.
Words Underlined are added; Words Swdek Thmugh are deleted.
Packet Page -1053-
r acv v vt i
3/26/2013 16. F.6.
SECTION FOUR: EFFECTIVE DATE.
This Ordinance shall be effective upon filing with the Department of State.
PASSED AND DULY ADOPTED by a vote of a majority plus one of the Board of
County Commissioners of Collier County, Florida, this day of , 2013.
ATTEST:
DWIGHT E. BROCK, CLERK
LIM
, Deputy Clerk
Approved as to form
and legal sufficiency:
olleen M. Greene
Assistant County Attorney
BOARD OF COUNTY COMMISSIONERS
COLLIER COUNTY, FLORIDA
By:
GEORGIA A. HILLER, ESQ.,
CHAIRWOMAN
Words Underlined are added; Words Stmt are deleted.
Packet Page -1054-
. -el- I — .
3/26/2013 16. F.6.
RESOLUTION 2013-
A RESOLUTION OF THE COLLIER COUNTY BOARD OF
COUNTY COMMISSIOENRS AMENDING THE TOURIST
DEVELOPMENT CATEGORY "A" FUNDING POLICY
DATED NOVEMBER 1, 2005 AND ESTABLISHING
AUTHORIZED USES FOR CATEGORY "A" FUNDS.
WHEREAS, Section 125.0104, Florida Statutes, provides for the levy of a local option
tourist development tax by any county; and
WHEREAS, on August 18, 1992, the Board of County Commissioners (Board) adopted
Ordinance No. 92 -60, which levied and imposed a 2% tourist and development tax throughout
Collier County for the purposes permitted in Section 125.0104, Florida Statutes, as amended; and
WHEREAS, through its adoption of Ordinance No. 95 -56 and Ordinance No. 2005 -43,
the Board levied an additional 3`d and 4u' percent tourist development tax; and
WHEREAS, on November 1, 2005, Collier County established a Tourist Development
Category "A" Funding Policy establishing authorized uses of Category "A" Funds; and
WHEREAS, the Board now wishes to amend the Category "A" Funding Policy to
provide a revised allocation of funds within Category "A" by increasing the allocation to beach
renourishment and beach - related maintenance activities and decreasing the allocation to beach
park facilities.
NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA that the Tourist Development
Category "A" Funding Policy is amended as follows:
TOURIST DEVELOPMENT CATEGORY "A" FUNDING POLICY
1. Authorized Uses of Category "A" Funds: To finance beach park facilities or beach
improvement, maintenance, renourishment, restoration and erosion control, including pass
and inlet maintenance, shoreline protection, enhancement, cleanup or restoration of inland
lakes and rivers to which there is public access, as these relate to the physical preservation of
the beach, shoreline or inland lake or river. (Ordinance No. 92 -60, as amended.)
2. Source of other funds: Federal or State funds are desirable and should be diligently pursued.
Packet Page -1055-
3/26/2013 16.F.6.
3. Mandatory annual budget allocation of funds and maintenance of reserves.
a. Catastrophe reserves shall be accumulated in the budget with $1 M in 2004 plus
$0.5M per year thereafter (up to a maximum of $I OM). In the event of a catastrophe
requiring the expenditure of all or part of these reserves, $0.5M will continue to be set
aside.
b. Major renourishment reserves shall be accumulated in the budget with $2.5M per
year. Reserves shall not be accumulated in the year(s) during the major beach
renourishment. (Scheduled for November 2013).
c. Beach park facilities (including beach access property acquisition) shall be funded
annually at 10.840 percent of the TDC Category "A" revenues.
d. Remaining funds may be used for eligible grant applications as outlined in the policy
below.
4. Eligibility: Eligible beach areas qualify for Category "A" funding. An "eligible beach area"
is:
a. Accessible to the public; and
b. No more than one -half mile from a beach park facility, public access point, hotel or
motel and if at least 80% of the entire beach area is classified as eligible, otherwise
ineligible gaps will be deemed eligible.
5. Ineligible beach areas:
a. Beach areas not meeting the criteria for eligibility of paragraph 4. above, are not
eligible for Category "A" funding. Renourishment or maintenance of these beach
areas are the responsibility of adjacent property owners and must be privately funded.
b. An area of an ineligible beach that is subject to high erosion, with the
recommendation of the Coastal Advisory Committee and finding by the Board of
County Commissioners that the project promotes tourism may have erosion control
structures installed, with Category "A" funding.
6. 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, the dredging of the pass or inlet is recommended by the Coastal Advisory
Committee, and is approved by the Board of County Commissioners with a finding that the
project promotes tourism. No TDC Category "A" funding will be approved for dredging
non -beach compatible material except when encountered during an approved realignment or
modification to an existing approved pass /inlet dredging project and then only when
recommended by the Coastal Advisory Committee, Tourist Development Council and
Packet Page -1056-
3/26/2013 16. F.6.
approved by the Board of County Commissioners with a finding that the project promotes
tourism.
7. 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 interest, taxing districts, municipalities or County Departments other than
those funded with Tourist Development Taxes).
8. 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 recommendation for approval, denial or modification to the BCC,
via the TDC, consistent with the BCC established policy for use of these funds.
PASSED AND DULY ADOPTED by the Board of County Commissioners of Collier County,
Florida, this day of , 2013, after motion, second and
majority vote favoring same.
ATTEST BOARD OF COUNTY COMMISSIONERS
DWIGHT E. BROCK, Clerk COLLIER COUNTY, FLORIDA
By:
Deputy Clerk GEORGIA A. HILLER, ESQ., Chairwoman
Approved as to Form and Legal
Sufficiency:
olleen M. Greene
Assistant County Attorney
Packet Page -1057-
3/26/2013 16.F.6.
(Revised 2005)
TOURIST DEVELOPMENT CATEGORY "A" FUNDING POLICY
1. Use of TDC Category A Fund: To finance beach park facilities of or beach improvement,
maintenance, renourishment, restoration and erosion control, including pass and inlet maintenance,
shoreline protection, enhancement, cleanup or restoration of inland lakes and rivers to which there
is public access, as these relate to the physical preservation of the beach, shoreline or inland lake or
river. (Ordinance No. 92 -60, as amended. Gad or- Or-daaaee, Di--4s n ;. See. 126 8;.)
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.
a. Catastrophe reserves shall be accumulated in the budget with $1M in 2004 plus $0.5M per
year thereafter (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.
b. Major renourishment reserves shall be accumulated in the budget with 2.5M per
year.
pennitfin (as of September- 2005; pr-ejeet d tee- setting -aside €unds
Reserves shall not be accumulated in the vear(s) during the maior beach renourishment.
ext scheduled for November 2013.) ;
Ws in FY 2086).
n c. Beach park facilities (including beach access property acquisition) shall be funded annually
at 10.840 percent in of the TDC Category "A" revenues.
d. Remaining funds may be used for eligible grant applications as outlined in the policy
below.
4. Eligibility: Eligible beach areas qualify for Category "A" funding. An "eligible beach area" is:
a. Accessible to the public; and
b. No more than one -half mile from a beach park facility, public access point, hotel or motel
and if at least 80% of the entire beach area is classified as eligible, otherwise ineligible gaps
will be deemed eligible.
5. Ineligible beach areas:
a. Beach areas not meeting the criteria for eligibility of paragraph 4. above, are not eligible for
Category "A" funding. Renourishment or maintenance of these beach areas are the
responsibility of adjacent property owners and must be privately funded.
b. An area of an ineligible beach that is subject to high erosion, with the recommendation of
the Coastal Advisory Committee and deteffaination finding by the Board of County
Commissioners as being in the ..ublie into .v that the project promotes tourism, may have
n erosion control structures installed, with Category "A" funding.
Packet Page -1058-
3/26/2013 16. F.6.
6. 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, the
dredging of the pass or inlet is recommended by the Coastal Advisory Committee meets- the -filet
f6adingpaheyeriteria and is approved by the Board of County Commissioners with a finding that
the project promotes tourism. . No TDC Category "A" funding
will be approved for dredging non -beach compatible material except when encountered during an
approved realignment or modification to an existing approved pass /inlet dredging project and then
only when recommended by the Coastal Advisory Committee, Tourist Development Council and
approved by the Board of County Commissioners as being in the ..ubli„ iatemg with a finding that
the project promotes tourism.
7. 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
interest, taxing districts, municipalities or County Departments other than those funded with
Tourist Development Taxes).
8. 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
recommendation for approval, denial or modification to the BCC, via the TDC, consistent with the
BCC established policy for use of these funds.
Packet Page -1059-