Agenda 01/24/2012 Item #16F31/24/2012 Item 16.F.3.
EXECUTIVE SUMMARY
Recommendation to approve and authorize the County Attorney to advertise proposed
amendments to the Tourist Development Tax Ordinance No. 92-60, as amended, and
return to the Board for fiaal approval. Amendments include (1) revise language relating to
Category B use of funds; (2) delineate the allocation of administrative costs for tourism
promotion and beach park facilities and beach improvements; (3) reallocate for a period of
one year $100,000 from Fund 193, municipal owned museums and museums owned and
operated by not - for -profit organizations open to the public, to Fund 198, County -owned or
operated museums to be used for a one -time payment pursuant to a Category C(2)
Agreement with the Marco Island Historical Society.
OBJECTIVE: To amend the Tourist Development Tax Ordinance No. 92 -60, as amended
CONSIDERATIONS: The TDC reviewed proposed amendments to the Tourist Development
Tax Ordinance relating to the administrative costs in support of Fund 194 Tourism Promotion,
Fund 195 Beaches, and Fund 183 Beach Park Facilities on September 26, 2011 and October 24,
2011 The Administrative costs for both the Tourism Department and Beaches and Beach Park
Facilities remain the same; however the Ordinance amendment is recommended for clarity and
consistency. The TDC approved both proposed amendments (8 -0) on October 24, 2011. The
Coastal Advisory Committee (CAC) recommended approval on September 8, 2011 (8 -0).
11� Proposed language:
4. Administrative costs.
a. Tourism ,promotion administrative costs shall not exceed 32% of total Category
"B" tourist tax revenues each fiscal year and shall be expended from the 23.236% of the
two percent tax.
b. Project Management. Indirect Overhead. and Program Administration in suanort
of Fund 195 (Beaches) and Fund 183 (Beach Park Facilities) sball not exceed 15% of
Category "A" tg1idst tax revenues These charges to be split 75 % to Fund 195 (Beaches)
and 25% to Fund 183 (Beach Park Facilities)
During the course of the discussion, one TDC member also suggested a change to the language
in Category B. This change was also approved unanimously on October 24, 2011. The proposed
change follows:
Category B To promote and advertise county tourism within the State of Florida,
nationally and internationally, which encourages tourism vAth an mvhesis
on off- semen Asiteis 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
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1/24/2012 Item 16.F.3.
purposes the attraction, of tourists as evidenced by the promotion of the
activity, service, venue or event to tourists.
The Board of County Commissioners approved the fourth proposed amendment at their meeting
on December 13, 2011. The fourth proposed amendment is included in this Executive Summary
for clarity. The advertisement will include all four amendments to save on advertising costs.
The fourth amendment is to allow a one -time reallocation of earmarked TDC C -2 funds into the
TDC C -1 category.
FISCAL 0V.,A =: The cost to advertise the proposed Ordinance Amendment is
approximately $500 which funds are available from Funds 195 and 194.
GROWTH AM&AGT ,IMPACT• There is no impact on the Growth Management Plan
from this action:
.. DVISQU NAM RTCOWU ADONS: Both the Coastal Advisory Committee
(CAC) and the Tourist Development Council (TDC) have unanimously recommended the
proposed changes to the Ordinance.
LEGAL = J& 4S: This item has been reviewed by the County Attorney's Office,
requires super majority vote by the BCC; and is legally sufficient for Board action. — CMG
RECOM MATLON: To approve and authorize the County Attorney to advertise proposed
amendments to the Tourist Development Tax Ordinance No. 92-60, as amended. Amendments
include (1) revise language relating to Category B use of funds; (2) delineate the allocation of
administrative costs for tourism promotion and beach park facilities and beach improvements;
(3) reallocate for a period of one year $100,000 from Fund 193, municipal owned museums and
museums owned and operated by not- for -pmfit organizations open to the public, to Fund 198,
County - owned dr operated museums to be used for a one -time payment pursuant to :a Category
C(2) Agreement with the Marco Island Historical Society.
S_TED BY: Colleen M. Greene, Assistant County Attorney
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1/24/2012 Item 161.3.
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.F.3.
Item Summary: Recommendation to approve and authorize the County Attorney to
advertise proposed amendments to the Tourist Development Tax Ordinance No. 92 -60, as
amended, and return to the Board for final approval. Amendments include (1) revise language
relating to Category B use of funds; (2) delineate the allocation of administrative costs for
tourism promotion and beach park facilities and beach improvements; (3) reallocate for a
period of one year $100,000 from Fund 193, municipal owned museums and museums owned
and operated by not - for - profit organizations open to the public, to Fund 198, County -owned or
operated museums to be used for a one -time payment pursuant to a Category C(2) Agreement
with the Marco Island Historical Society.
Meeting Date: 1/24/2012
Prepared By
Name: CrotteauKathynell
Title: Legal Secretary,County Attorney
1/13/2012 11:44:35 AM
Approved By
Name: WertJack
Title: Director - Tourism,Tourism
Date: 1/13/2012 12:34:58 PM
Name: GreeneColleen
Title: Assistant County Attomey,County Attorney
Date: 1/13/2012 1:13:19 PM
Name: KlatzkowJeff
Title: County Attorney,
Date: 1/13/2012 2:46:27 PM
Name: FinnEd
Date: 1/17/2012 12:16:02 PM
^ Name:OchsLeo
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Title: County Manager
Date: 1/17/2012 3:31:17 PM
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1/24/2012 Item 16.F.3.
1/24/2012 Item 165.3.
ORDINANCE NO. 2012 -
AN ORDINANCE OF THE BOARD OF COUNTY COMMISSIONERS OF
COLLIER COUNTY, FLORIDA, AMENDING ORDINANCE NO. 92-60, AS
AMENDED (THE COLLIER COUNTY TOURIST DEVELOPMENT TAX
ORDINANCE) BY AMENDING SECTION THREE — USES OF TAX
REVENUES, IN ORDER TO: 1) REVISE LANGUAGE RELATING TO
CATEGORY B USE OF FUNDS; 2) DELINEATE THE ALLOCATION OF
ADMINISTRATIVE COSTS FOR TOURISM PROMOTION AND BEACH
PARK FACILITIES AND BEACH IMPROVEMENTS; AND 3)
REALLOCATE FOR A PERIOD OF ONE YEAR $100,000 FROM FUND
193, MUNICIPAL OWNED MUSEUMS AND MUSEUMS OWNED AND
OPERATED BY NOT - FOR - PROFIT ORGANIZATIONS OPEN TO THE
PUBLIC, TO FUND 198, COUNTY -OWNED OR OPERATED MUSEUMS
TO BE USED FOR A ONE -TIME PAYMENT PURSUANT TO A
CATEGORY C (2) AGREEMENT WITH MARCO ISLAND HISTORICAL
SOCIETY; PROVIDING FOR CONFLICT AND SEVERABILITY;
PROVIDING FOR INCLUSION IN THE CODE OF LAWS AND
ORDINANCES; AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, Section 125.0104, Florida Statutes, provides for the levy of a local option
tourist development tax by any county; and
WHEREAS, on August 18, 1992, the Board of County Commissioners (Board) adopted
Ordinance No. 92 -60, which levied and imposed a 2% tourist development tax throughout Collier
County for the purposes permitted in Section 125.0104, Florida Statutes, as amended; and
WHEREAS, through adoption of Ordinance No. 95 -56 and Ordinance No. 2005 -43, the
Board levied an additional 3rd and 4`h percent tourist development tax; and
WHEREAS, the Board subsequently adopted Ordinance No. 2009 -58, Ordinance No.
2010 -44, and Ordinance No. 2011 -02 in order to reallocate or redistribute certain tourist
development tax revenues for use in tourism destination marketing or marketing and promotion;
and
WHEREAS, the Board, by an extraordinary vote, desires to amend Section Three of
Ordinance No. 92 -60, as amended, in order to: 1) revise language relating to Category B use of
funds; 2) delineate the allocation of administrative costs for tourism promotion and beach park
facilities and beach improvements; and 3) reallocate for a period of one year $100,000 to be used
for a one -time payment pursuant to a Category C (2) Agreement with Marco Island Historical
Society; and
Words Underlined are added; Words Swdek Rweugk are deleted.
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1/24/2012 Item 16. F.3.
WHEREAS, the proposed amendments were presented to and approved by the Collier
County Tourist Development Council.
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that:
SECTION ONE: AMENDMENTS TO SECTION THREE OF ORDINANCE NO. 92 -60,
AS AMENDED.
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:
* * * * * * * * * * * * **
(1) The categories of use of the two percent and one percent (3`d percent) and additional
one percent (4h 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, n
renourishment, restoration and erosion control, including pass and inlet
maintenance, shoreline protection, enhancement, cleanup or restoration of
inland lakes and rivers to which there is public access as these uses relate to
the physical preservation of the beach, shoreline or inland lake or river.
Percentage of
Net revenue
50% of the 2% tax and 100% of the 1% tax (3rd
percent), reduced by the amount required for
Category D.
CATEGORYB - To promote and advertise county tourism within the State of Florida,
nationally and internationally, which encourages tourism M - empes}s
e off season visiteFs visit 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.
Words Underlined are added; Words Stmek Rwough are deleted.
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1/24/2012 Item 161.3.
Percentage of
Net revenue
23.236% of the 2% tax and 100% of the additional
I% tax (4t' percent).
(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.
0 ef the teW ameunt eelleaed eaeh fiseal year- for- GategefT B uses and shall be
fi„„ „„e,, se ely f.,,m the 23.236,04 peffien �fthe 20 tam The Disaster Recover Advertising
Fund will continue to be financed from the 23.236% of the 2% tax to maintain a maximum
level of $1 million. At the end of each fiscal year, any remaining funds in the 23.236% of
the 2% tax after fulfillment of the above uses in the 23.236% of the 2% tax will be
distributed to Category `B” (Marketing and Promotion). It is the intent of the Board of
County Commissioners to maintain this new level of tourism promotion dollars in the
future.
4. 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-.5, 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.
& 6. 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
Words Underlined are added; Words gwaek Thfough are deleted.
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1/24/2012 Item 16. F.3.
provided in the Tourist Development Plan for such purposes, as calculated as of the date of 1*-11N
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.
* * * * * * * * * * * * **
(9) The sum of $100,000 shall be reallocated from Fund 193 Municipal owned museums
and Museums owned and operated by not for profit organizations open to the public to
Fund 198 County owned or operated Museums to be used for a one-time payment pursuant
to a Category C (2) agreement with Marco Island Historical Society prior to the museum
becoming a County owned and operated C (1 ) museum This provision will expire and be
of no further force or effect upon payment to Marco Island Historical Society.
{9 0 0) 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. n
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 S reagh are deleted.
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1/24/2012 Item 16.F.3.
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 12012.
ATTEST: BOARD OF COUNTY COMMISSIONERS
DWIGHT E. BROCK, CLERK COLLIER COUNTY, FLORIDA
By: By:
Deputy Clerk FRED W. COYLE, CHAIRMAN
Approved as to form
and legal sufficiency:
'1 Colleen M. Greene
Assistant County Attorney
Words Underlined are added; Words Stm& Through are deleted.
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