Ordinance 95-46 -- I
ORDINXNCE NO. 95- 46,. ~ "'---.-' "TI
XN ORDINIM~CE ,~t'IENDING O~DINXNC~ NO. 92-~1~; '
E~XTING TO THE LEVY OF ~ 2~ TOURI~ ~' f"'
EVELOPMENT TAX ~tt~OUGHOUT COLLIER COUI~ ,> C~
URSUANT TO THE LOCAL OPTION TOURIS. T -7:
ZVELOPME"NT ACT, SECTION 125o0104, FLORI~ ut
STATUTES, PROVIDING FOR AN ADDITIONAL 1~ LE~ u,
OF X TOURIST DEVELOPMENT TAX THROUGHOUT
COLLIER COUNTY BEGINNING JANUARY 1, 1996 AI~rD
ERMINATING DECEMBER 31, 1999~ PROVIDING FOR
AMENDMENT TO SECTION THREE CONCERNING THE USE
OF TAX REVENUES AND THE TOURIST DEVELOPMENT
PLAN TO SET FORTH THE USES OF THE ADDITIONAL
1~ LZVY~ PROVIDING FOR CONFLICT AND
SEVERABILITY~ PROVIDINQ FOR INCLUSION IN THE
CODE OF LAWN ~ ORDINANCESr AND PROVIDING
FOR AN EFFECTIVE DATE,
WHEREAS, Section 125.0104, Florida Statutes provides for
the lew of a local option tourist development tax by any
countyl
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 lagislature at its regular aession 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
renourishmentl and
WHEREAS, the ~roposed 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 thats
SECTION ONEX Amendment to Section Two of Collier County
Ordinance No. 92-60.
Section Two is hereby amended to read a~ follows:
SECTION TWO= TOURIST DEVELOPMENT TAX
A. There is hereby levied, imposed and set a tourist
development tax throughout the geographic area of Collier
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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,
apartment 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 or 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 ~hall also include records
disclosing the amount of taxes collected for and from each
county in which the tax authorized by this act is applicable.
These records shall be open for inspection during the regular
office hours of the said Department of Revenue subject to the
provision of Section 213.053, Florida Statutes.
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Z. 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
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, [~rsua~t to S~ction 125.0104 (3){dl. Florida Statutes.
the Board of County Commissioners by an extraordinary vote
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~ Amendment to Section Three of Collier County
Ordinance No. 92-60.
Section Three is hereby amended to read as follows:
SECTION TriMMEt 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
used to fund the Collier County Tourist Development Plan, which
is hereby adopted as follows:
TOURIST DEVELOPMENT PLA~
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 distract 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 costs of administration.
The additional one percent {1%] tourist development tax
shall be levied throughout Collier County beainnina the first
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8888
day of January. 1996 and termtnatin~ on December 31. 1999. The
ta~ d~strlct shall include the entire aeo~r~Dhic area of
Collier CountY. FloridaL
1. The categories of use of the two percent (2%) tax
revenues b3F 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, 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
tourtam with an emphasis on off-season
visitors to Collier County.
Appro~imate 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 tour/am 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 ~he above uses shall be
funded separately, but simultaneously in the above percentages
regardless of the actual amount of Net revenues collected.
Upon e~Dirat~on of the additional 1% tourist development
tax as described in this plan. the Touris~ DeVeloPment Council
may Teeniest the Board of County Com~tssioners to review the
~undinc allocations at five year intervals.
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2. The additional one percent {I%} tax revenues collected
pursuant to Section Two {F~ shall be used to finance beach
improvement.. mafntenance, renourishment. restoration and
erosion control.
~v ~. 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.
~ ~. 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 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
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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 e majority plus one additional member of
the Board of County Commissioners.
SECTION THREEI 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 I 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 OrdiMances may be ranumbered or
relettered to accomplish such, and the word "ordinance" may be
changed to "section", "article", or any other appropriate
word.
SECTION FOURx EFFECTIVE DATE.
This Ordinance shall become effective upon receipt of notice
from the Secretary of State that this Ordinance has been filed
with the Secretary of State.
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PASSED AND DULY ADOPTED b~ a vote of a majority plus one of
the Board of County Conunissioners of Collier Coun~:y, Florida,
this' ~"f~ day of ~, 1995.
BO~ OF C ~ CO~ISSION~S
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'~ .'~ ~ ' . a
" Day
Secre~c]ry of (j 14% ~,ffk:e t~
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STATE OF FLORIDA} ~tElZ%%%
COUNTY OF COLLIER)
I, M~ Z. BR~, Clerk of Courts in ~d for the
Ju~cial Cir~i=, Collier Co~ty, Flori~, do .here~ certify that the
for~o~ng is a =~e c~
O~IN~ NO. 95-46 '
Which was adopted by the Board of County Commissioners on =he 5th day
of September, 1995, during Regular Session,
WITNESS my hand and the official seal of the Board of County
Commissioners of Collier County, Florida, this 11th day of September,
1995.
Clerk of Courts andFeZ~rk' '..
Ex-offtcio to Board o~"
County Commissto e*~
.
Deputy Cler~
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