Ordinance 2005-18
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IfIIVIIIJ ORD X NJ\NCE NO. 2005-1.8-
~~ ~ ORDXNANCE AMENDXNG ORDXNANCE NO. 92-60. AS
Mt.. S"", 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 AND AN ADDITIONAL 1% TAX
THROUGHOUT COLLIER COUNTY PURSUANT TO THE
LOCAL OPTION TOURIST DEVELOPMENT ACT, SECTION
125.0104, FLORIDA STATUTES, AS AMENDED;
PROVIDING FOR AMENDMENT CONCERNING THE USE OF
TAX REVENUES TO EXPAND THE USE OF CATEGORY C-2
USES TO INCLUDE MUNICIPAL OWNED MUSEUMS;
PROVIDING FOR AMENDMENT TO CHANGE FUNDING
ALLOCATIONS FOR CATEGORY C MUSEUM USES;
PROVIDING FOR CONFLICT AND SEVERABILITY;
PROVIDING FOR INCLUSION IN CODE OF LAWS AND
ORDINANCES; AND PROVIDING FOR AN EFFECTIVE
DATE.
Revised 4/12/05
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WHEREAS, Section 125.0104, Florida Statutes, provides for
the levy of a local option tourist development tax by any county;
and
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; and
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 126-83 is
hereby amended to read as follows:
SECTION ONE: AMENDMENT TO SECTION THREE O~ COLLIER COUNTY
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 -
Words underlined are added; words struck through are deleted.
The-two
Revised 4/12/05
Tourist Development plan
percent
tourist
development
levied
tax
was
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 Seven Million Dollars ($7,OOO,OOO.OO), less
costs of administration.
The additional one percent tourist development tax was
levied throughout Collier 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
The tax district shall include the entire
to thi s ordinance.
geographic area of Collier County, Florida.
(I) 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 -
CATEGORY B -
To finance beach park facilities or beach
improvement, maintenance, renourishment,
restoration and erosion control, including pass
and inlet maintenance, shoreline protection,
enhancement, cleanup or restoration of inland
lakes and rivers to which there is public access
as these uses relate to the physical preservation
of the beach, shoreline or inland lake or river.
Percentage of
Net revenue
50% of the 2% tax and 100%
of the 1% tax, reduced by
the amount required for
Category D.
To promote and advertise county tourism within the
State of Florida, nationally and internationally,
which encourages tcurisr.1 with an emphasis on
off-season visitors 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.
2 -
Words underlined are added; words struck through are deleted.
Revised 4/12/05
Percentage of
Net revenue
23.236% of the 2% tax.
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 or museums that are owned
and operated by not for profit organizations and
open to the public.
Percentage of
Net revenue
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-categories:
C (I) :
County owned aftà or
operated Museums: ~ 22%
C (2) :
Municipal owned museums
and Museums owned and
operated by flefi not for
profit organizations open
to the public: 7.764
4.764%
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
Categury by the Board of
County Commissioners each
fiscal year, but not to
exceed $200,000. This amount
may be amended upwardly or
downwardly prospectively
from the date of the budget
amendment approval, provided
that the amount of the
aggregate allocation per
fiscal year does not exceed
5200,000.
It is the intent of this division that the above uses shall be
funded separately, but simul taneously 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) TWO (F) shall be used to finance
3 -
Words underlined are added; words struck tHrough are deleted.
Revised 4/12/05
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 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 ma turi ty dates, and subj ect to such other
terms, conditions and covenants as the governing board of Collier
County shall provide.
This paragraph shall be full and complete
authori ty for accomplishing such purposes, but such authori ty
shall be supplemental and additional to, and not in derogation
of, any powers now existing or later conferred under law.
(4) The event bonds are issued by Collier County for any of
the purposes enumerated by the Tourist Development Plan, the
amount of tourist development tax receipts used to pay debt
service on such bonds may exceed the percentages provided for the
purpose for which such bonds were issued; provided, however, the
maximum annual debt service on such bonds, together wi th 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
audi t, 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
4 -
Words underlined are added; words stfHck through are deleterl.
Revised 4/12/05
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.
~ +Ð+ 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 unconsti tutional 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 Ordinance may be renumbered or relettered to
accomplish such, and the word "ordinance" may be changed to
"section", "article", or any other appropriate word.
SECTION FOUR: EFFECTIVE DATE.
This Ordinance shall become effective upon filing with the
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
¡,]II
day of
/11'"
, 2005.
5 -
Words underlined are added; words stfl:lelc through are deleted.
ATTEST:
DWIGHT E.
æ
Approved as to form and
le~U~iciTYA-
Heidi F. A'šhton
Assistant Co~nty Attorney
-
CP: mC\0rd\Amend#2 Ord. 92-60TDC
Revised 4/12/05
BOARD OF COUNTY COMMISSIONERS
OF COLLIER COUNTY, FLORIDA
By: FRE~L~· c~
This ordinance filed with the
?t.~letary o~ Of~e
~dayo ,
and ocknO~'ledgC~~ that
filiClg re Ived this day
of
tiJ.
6 -
Words underlined are added; words 3tfl:lck tHr01:lgh 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 and correct
copy of:
ORDINANCE 2005-18
Which was adopted by the Board of County Commissioners
on the 12th day of April 2005, during Regular Session.
WITNESS my hand and the official seal of the Board of
County Commissioners of Collier County, Florida, this 13th
day of April, 2005.
DWIGHT E. BROCK:..·.("
Clerk of Courts .~ß4Vçlerk::o.
Ex-officio to B~~c;l 'bf._~ " ~
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County Commis-si~.:rs ~ ;': ?'"
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By Heidi R. RÕé1~~é~~~~!~';'.-'
Deputy Clerk