Ordinance 98-111 ORDINAN~21NO. 98-111
AH ORDINANCE AMENDING ORDINANCE NO. 92-60
RELATING TO THE I~ OF A 2% TOURIST
T~UGHO~ CO~IER CO~Y P~U~ TO THE
~..~ OPTI~ TO~IST D~~ ACT, SECTION
~~ TO SECTI~ T~E CON~ING T~ USE
;,'/OF T~ ~S TO ~ ~RY A TO
CT-~ OR ~STO~TION OF I~ ~S
R~ TO ~ICH T~ IS P~LIC AC~SS;
P~D~G ~R C~ICT ~ S~ILITY;
PR~DING ~R INCLUSION IN CODE OF ~S ~
O~I~S; ~ PR~IDING ~R ~ E~CT~
DA~.
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;
WHEREAS, the Board of County Commissioners of Collier
County, by an extraordinary vote, desires to amend the uses of
tax revenue and tourist development plan; and
WHEREAS, the proposed amendments were presented to the
Collier County Tourist Development Council.
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA that:
SECTION ONE: Amendment to Section Three of Collier County
Ordinance No. 92-60.
Section Three is 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 Nove~er 1990
to Nove~er 1991 pursuant to Ordinance No. 90-43 shall be used to
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fund the Collier County Tourist Development 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 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 of Collier County over a
twenty-four (24) month period is Seven Million Dollars
($7,000,000.00), less costsof administration.
The additional one percent (1%) tourist development tax
shall be levied throughout Collier County beginning the first day
of January, 1996 and terminating on December 31, 1999. The tax
district shall include the entire geographic 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, maintenance,
renourishment, restoration and erosion control,
...... ~ inlct "~ ........ shoreline
including ~ .......................
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 beachr shoreline or inland
lake or river.
Approximate cost Percentage of
or expense allocation Net revenue
$4,200,000 60%, 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 with an emphasis on
off-season visitors to Collier County. The
guidelines for Category B funding are attached as
Exhibit "A" and incorporated herein.
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Approximate cost Percentage of
or expense allocation Net revenue
$2,310,000 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%
2b) For local projects and/or activities which promote tourism -
$560,000 to At least 8%, but up to 15%
$1,050,000 depending on amount
budgeted by the Board of
County Commissioners for
Category C.
CATEGORY 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.
Approximate cost Percentage of
or expense allocation Net revenue
$0 to $490,000 Amount budgeted for this
Category by the Board of
County Commissioners each
fiscal year, but not to
exceed 7%. 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 7% of the
net revenue.
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.
Approximate cost Percentage of
or expense Net revenue
$0 to $200,000 Amount budgeted for this
Category by the Board of
County Con~issioners 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
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that the amount of the
aggregate allocation per
fiscal year does not exceed
$200,000.
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.
Upon expiration of the additional 1% tourist development tax
as described in this plan, the Tourist Development Council may
request the Board of County Commissioners to review the funding
allocations at five year intervals.
2. The additional one percent (1%) tax revenues collected
pursuant to Section Two (F) shall be used to finance beach
improvement, maintenance, renourishment, restoration and erosion
control includinq shoreline protection~ enhancement~ cleanupr 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.
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. In the event bonds are issued by Collier County for any
of the purposes enumerated by the Tourist Development Plan, the
amount of tourist development tax receipts used to pay debt
service on such bonds may exceed the percentages provided for the
purpose for which such bonds were issued; provided, however, the
maximum annual debt service on such bonds, together with any
other obligations of Collier County which were issued to finance
improvements for the same purpose and which are secured by the
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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 THREE: 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 FOUR: INCLUSION IN THE CODE OF LAWS AND ORDINANCES
The provisions of this Ordinance shall become and be made a part of
the Code of Laws and Ordinances of Collier County, Florida. The
sections of the Ordinances may be renumbered or relettered to
accomplish such, and the word "ordinance" may be changed to
"section", "article", or any other appropriate word.
SECTION FIVE: EFFECTIVE DATE.
This Ordinance shall become effective upon filing with the
Secretary of State.
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PASSED AND DULY ADOPTED by a vote of a majority plus one of
the Board of County Commissioners of Collier County, Florida, this
ATTEST: BOARD OF COUNTY COMMISSIONERS
DWIGHT E. BROCK, CLERK OF COLLIER COUNTY, FLORIDA
: ~ , ~ ...".~
· ;':~' ' ' '~'d ~', .' '~ 'BAR
~ . and ac~o~ledgemenl t thgt
.eidi '~. ~shton ' '
Assistant County Attorney
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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. 98-1.11
Which was adopted by the Board of County Commissioners on the
1st day of December, 1998, during Regular Session.
WITNESS my hand and the official seal of the Board of County
Commissioners of Collier County, Florida, this 1st day of December,
1998.
Clerk of Courts~and,'Gle~k,-~'.'
Ex-officio to
By: Lisa 'Steele~.'.'~,..~ ,.~....?1'.," .:,.?~,..' ~-~-
Deputy Ci~'~;',.'~,Q' ' ~'~' '* ~%.' (~.
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