Ordinance 90-033 ORDINANCE NO. 90- 33
AN ORDINANCE OF COLLIER COUNTY, FLORIDA, RELATING
TO A ONE PERCENT DISCRETIONARY SALES SURTAX;.
PROVIDING FOR TIlE LEVY OF A 0N~ PERCENT ~,~,
· DISCRETIONARY SALES SURTAX, SUBJECT TO REFERENt',
· APPROVAL, PURSUANT TO THE PROVISIONS OF SECTION?_:~
212.055(2), FLORIDA STATUTES, WHICH AUTHORIZES ~,.
LOCAL GOVERNMENT INFRASTRUCTURE SURTAX; PROVIDI~'~:
FINDINGS; PROVIDING FOR THE TIME PERIOD DURING - ,.'
WHICII TIlE SURTAX WILL BE IN EFFECT; PROVIDING FO~u,
DISTRIBUTION THE ONE PERCENT LOCAL GOVE MENT
INFRASTRUCTURE SURTAX; PROVIDING A GENERAL
DESCRIPTION OF INFRASTRUCTURE TO BE FUNDED;
PROVIDING FOR ENACTMENT OF A REPEALING ORDINANCE;
PROVIDING FOR A REFERENDUM ELECTION; PROVIDING FOR
THE FORM OF BALLOT; PROVIDING FOR POLLING PLACES;
PROVIDING FOR ELECTION OFFICIALS; PROVIDING FOR
THE HOURS OF ELECTION; PROVIDING FOR THE NOTICE OF
ELECTION; PROVIDING FOR CONSTRUCTION AND INTENT;
PROVIDING FOR NOTIFICATIONS TO BE MADE BY THE
CLERK; PROVIDING FOR THE COMMENCEMENT DATE OF TAX
COLLECTION; PROVIDING FOR SEVERABILITY; PROVIDING
AN EFFECTIVE DATE.
WHEREAS, tho Board of County Commim~lon~rm, in accordance
',. with the provisions of this Ordinance, will call a referendum
:~{~ ~' election on November 6, 1990 for the purpose of submitting to the
qualified Electors of Collier County the question of whether this
~i ordinance and the levy of a one percent local government
~ infrastructure surtax shall be approved; and
~ .
WHEREAS, the Board finds it appropriate to authorize, with
voter approval, a levy of the one percent sales surtax for ten
years with an additional five years subject to subsequent voter
> approval; and
WHEREAS, it is the desire of the Board that the voters be
i~' fully advised that the Board intends to repeal this Ordinance and
.. cause the levy of the one percent sales surtax to cease at such
~. time as sufficient revenues have been collected to fund the
:~ , projects set forth in this Ordinance regardless of whether the ten
year period, or subsequent five year period, have expired; and
WHEREAS, it is the intent of the Board, in accordance with
the recommendation of the Sales Tax Ad Hoc Advisory Committee, to
agree by interlocal agreement to the distribution of a portion of
the collected revenues to the Coll,.er .County School Board, if
permitted by law.
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY
COMMISSIONERS OF COI01,IER COUNTY, FLORIDA that:
~U~~: FINDINGS.
The Board of County Commissioners of Collier County hereby
makes the following findings:
(a) Section 212.055(2), Florida Statutes, which provides for
the Local Government Infrastructure Surtax, authorizes
the levy of a discretionary salt, s surtax of one percent,
subject to referendum approval, to finance, plan, and
construct infrastructure defined as any fixed capital
exponditur~ or ~l~ec! cnp[tal uo~t~ nm~ouiated with tho
construction, reconstruction, or improvement of public
facilities which have a life expectancy of five or more
years and any land acquisition, land improvement,
design, and engineering costs related thereto.
(b) The levy of this additional one percent sales tax is
essential to preserving the quality of life and an
acceptable level of service for infrastructure projects
such as roads, jails, drainage, beaches (beach
renourishment), a regional park, schools, community parks
and preservation of a water resource protection area.
(c) Public school facilities are public facilities that play
an essential role in preserving and enhancing the public
health, safety and general welfare of the people of
Collier County. Local governments are authorized and
required to coordinate with the County school board to
ensure that essential public facilities are available
concurrent with the impacts of growth in the school
population as recognized by Sections 163.3161(3),
163.3164(23), 163.3177(6)(h), (7)(e) and (10)(h),
Florida Statutes. Accordingly, it ~s a proper local
governmental purpose to ensure that adequate public
school facilities are available to meet the County's
needs. '
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~: LEVY OF LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.
A ono percent (1%) discretionary sales surtax shall be levied
throughout Collier County, Florida, beginning February 1, 1991,
for a period of 15 years from the date of levy, pursuant to the
provisions of Section 212.055(2), Florida StatutQe (herQinaft~r
referred to as th~ "Statute") and subject to approval of this
Ordinance by a majority of electors of Collier County voting in a
referendum on the surtax. Provided, however, that this ordinance
shall be automatically repealed on January 31, 2001, unless a
majority of the ,1.ctors of the County voting in a rmfsrendum,
held during calendar year 2000, approve th~ rotontion and
continuation of the surtax for the final five (5) year period.
SECTIONT~: DISTRIBUTION OF LOCAL GOVERNMENT INFRASTRUCTURE
~ SURTAX.
The proceeds of the Local Government Infrastructure Surtax
~' shall bm distributE, d according to oho of tho following mathod, t
(1) An interlocal agreement between the Board of County
': Commissioners, the governing bodies of the municipalities
~' representing a majority of the County's municipal population and,
if permitted by law, the School Board of Collier County, Florida.
Said interlocal agreement shall provide that all proceeds of the
i, Local Government Infrastructure Surtax distributed to the School
Board shall be solely to finance, plan, and construct
infrastructure as defined in the Statute, and the interlocal
i~!' agreement shall further provide that said proce,~ds shall not be
used to supplant or replace user fees or to reduce ad valorem
taxes existing prior to the levy of the surtax.
(2) If there is no interlocal agreement, qistribution of the
proceeds of the Local Government Infrastructure Surtax shall be
according to the formula provided in Section 218.62, Florida
Statutes.
~: GENERAL DESCRIPTION OF INFRASTRUCTURE TO BE FUNDED.
(1) The proceeds of the Local Government Infrastructure
Surtax received by and allocated rD..Collier County and any
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interest accrued thereto shall be expended to finance, plan, and
construct infrastructure (any fixed capital expenditure or fixed
capital costm as~ooiatod with tho ¢onatruation, roaonotru~tion or
improvement of public facilities which have a life expectancy of
· five or more years and any land acquisition, land improvement,
design and enginc,ering costs related thereto) for the following in
the estimated amounts indicated over the period during which the
surtax is levied:
(a) State roads within the unincorporated area of the
county ($111,600,000);
(b) Local roads within the unincorporated area of the
county ($54,400,000);
~' (c) Local roads lying within the Golden Gate area
~{ (~;2,000,000);
(d) Je~ils and related facilities ($19,000,000);
" (e) Beach Renourishment ($7,000,000);
(f) Regional Park, including active and/or passive
recreation areas ($10,000,000);
(g) Acquisition of all or part of the Corkscrew
R~gional Ecosystem Watershed (CREW) area lying
within unincorporated Collier County as a water
r~source protection and wetland preserve/park area
(~0,000,000);
(2) The prcceeds of the Local Government Infrastructure
Surtax received k.y and allocated to the Collier County School
Board and any interest accrued thereto shall be expended to
finance, plan, and construct infrastructure (any fixed capital
~. expenditure or fixed capital costs associated with the
construction, reconstruction or improvement of public facilities
%>' which have a life expectancy of five or more years and any land
acquisition, land improvement, design and engineering costs
related thereto or as infrastructure may otherwise be defined for
" school purposes by general law) for the following in the estimated
~ amount indicated over the period during which surtax is levied:
(a) Increasing school capacity ($174,000,000).
!' (3) The proceeds of the Local Government Infrastructure
Surtax received by and allocated to the City of Naples and any
interest accrued thereto shall be ~x'pended to financo, plan, and
construct infrastructure (any fixed capital expenditure or fixed
capital costs associated with the construction, reconstruction or
improvement of public facilitiee which have a life expectancy of
five or more years and any land acquisition, land improvement,
design and engineering costs related thereto) for the following in
the estimated amounts indicated over the period during which
surtax is levied:
(a) State roads lying within the City of Naples
($6,050,000);
(b) Local roads lying within the city of Naples
($1,000,000);
(C) Beach renourishment ($14,000,000);
(d) Drainage facilities and improvements ($6,950,000);
(e) Co~%munity parks ($1,000,000).
(4) The proceeds of the Local Government Infrastructure
Surtax received by and allocated to the City of Everglades and any
interest accrued thereto shall be expended to finance, plan, and
construct infrastructure (any fixed capital expenditure or fixed
capital costs associated with the construction, reconstruction or
improvement of public facilities which have a life expectancy of
five or more years and any land acquisition, land improvement,
design and engineering costs related thereto) for the following in
the estimated amount indicated over the period during which surtax
is levied:
(a) Local roads lying within the City of Everglades
($2,320,000);
(b) Drainage facilities and improvements ($680,000).
~: REPEAL OF ORDINANCE UPON COLLECTION OF SURTAX
REVENUES NECESSARY FOR PROJECTS.
Upon collection of all surtax revenues necessary for the projects
described and set forth in Section Four of this Ordinance, the Board
of County Commissioners shall enact an ordinance repealing this
Ordinance which will thereafter cause the levy and collection of the
local government infrastructure surtax to cease. Such repeal shall be
made and effective upon collection of all surtax revenues necessary
for said projects regardless of whether the initial ten year period of
the surtax collection, or the additional voter-approved five year
period of surtax collection, has expired.
~: REFEREMDUM ELECTION CALLED.
A referendum election is hereby called and ordered to be held
on November 6, 1990 for the purpose of submitting to the qualified
electors of Collier County the question of whether this Ordinance
and the lex~y of the Local Government Infrastructure Surtax shall
be approved.
~,~.Q]~_~: FOBM OF THE BALIX)T.
A. The ballots to be used in said election shall be in
substantially the following form:
QFFICIAL BALLOT
REFERENDUM ELECTION ON THE LOCAL
GOVERNMENT INFRASTRUCTL~E ONE PERCENT
SALES TAX
Shall Collier County Ordinance No. 90-33 be approved
authorizing an additional one cent sales tax for up to
10 years, with up to 5 additional years subject to
subsequent voter approval, to fund county, school board
and municipal infrastructure projects such as roads,
jails, beach renourishment, regional park, drainage,
acquisition of land within the Corkscrew Regional
Ecosystem Wat¢,rshed for a water resource and wetland
preserve/park area, community parks, and public schools?
FOR the 1-cent sales tax
AGAINST the 1-cent sales tax
B. The Supervisor of Elections shall include on all ballots
and absentee ballots such instructions to voters as are necessary.
~: POLLING PLACES.
The election shall be held at the polling places designated
in Collier County, Florida.
~: ELECTION OFFICIALS.
The election officials to conduct said election shall be
appointed and certified by the Supervisor of Elections pursuant to
applicable general law.
~: HOURS OF ELECTION.
The polls shall be open on the .date of said referendum
election from 7:00 A~! to 7:00 PM. All qualified electors residing
within Collier County may vote in said election. Absentee voting
shall be permitted upon compliance with applicable provisions of
general law
BECTION ELEVEN: NOTICE OF ELECTION.
The Clerk to the Board of County Commissioners shall publish
a notice of said referendum election in a newspaper of general
circulation published in Collier County, Florida. Said notice
shall be published at least twice, once in the fifth week prior to
the week of the election and once in the third week prior to the
week of the election with the first publication to be at least
thirty (30) days before the date of the election. Said notice
shall be in substantially the following form:
~QTICE OF REFERENDUM ELECTION
Notice is hereby given that a referendum election will
be held throughout Collier County, Florida, on November
6, 1990 at the polling places designated within the
voting precincts of the County for the purpose of
determining the following question:
Shall Collier County Ordinance No. 90-33 be approved
authorizing an additional one cent sales tax for up to
10 years, with up to 5 additional years subject to
subsoquent voter approval, to fund county, school board
and municipal infrastructure projects such as roads,
jails, beach renourishment, regional park, drainage,
acquisition of land within the Corkscrew Regional
Ecosystem Watershed for a water resource and wetland
preserve/park area, community parks, and public schools?
FOR the 1-cent sales tax
AGAINST the 1-cent sales tax
The polls will be open at the voting places on the date
of said referendum election from 7:00 AM to 7:00 PM on
the same day. All qualified electors residing within
Collier County may vote in said election. Absentee
voting will be permitted upon compliance with the
applicable provisions of general law.
James C. Giles, Clerk of the Circuit
Court and Ex-Officio Clerk to the
Board of County Commissioners of
Collier County, Florida
SECTION TWELVE: CONSTRUCTION AND INTENT.
(1) The provisions of this Ordinance shall be construed in
peri materia with Section 212.055(~)., .~lorida Statutes.
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~; It is tnu specific intent of this Ordinance that the
proceeds of the Local Government Infrastructure Surtax may be
pledged for the purpose of servicing new bond indebtedness
incurred pursuant to law.
(3) It is further the intent of this Ordinance that the
terms and provisions of this ordinance and Section 212.055(2),
Florida Statutes, shall be construed liberally to achieve the
public purpose of funding local infrastructure needs to maintain
and improve the quality of life of the residents of Collier
County.
SECTION THIRTEEN: NOTIFICATIONS BY CLERK.
(1) The Clerk to the Board of County Commissioners shall
immediately notify the Supervisor of Elections of the adoption of
this Ordinance and shall transmit a certified copy of this
Ordinance to the Supervisor of Elections.
(2) The Clerk to the Board of County Commissioners shall
notify the State of Florida Department of Revenue within 10 days
after the adoption of this Ordinance. The notice shall include
the proposed date on which collection of the surtax will commence,
the time period during which the surtax will be effective, the
rate, a copy of this Ordinance, and such other information as the
Department of Revenue may prescribe by rule.
(3) The Clerk to the Board of County Commissioners shall
immediately notify the State of Florida Department of Revenue of
the results of the Referendum Election provided for herein.
SECTION FOURTEEN: COMMENCEMENT OF TAX COLLECTION.
The collection of the Local Government Infrastructure Surtax
shall commence on February 1, 1991.
SECTION FIFTEEN: 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 portiun-shall be deemed a separate,
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distinct, and independent provision and such holding shall not
affect the validity of the remaining portion.
SECTION SIXTEEN: 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.
PASSED AND DULY ADOPTED by the Board of County Commissioners
of Collier County, Florida, this lstday of May , 1990.
ATTES. T:.,,: BOARD OF COUNTY COMMISSIONERS
..JAMES C. G.~LES, Clerk COLLIER COUNTY, FLORIDA
· ~. .~.~ By:
-;/~ '/-- ' ';/ ~ ~,x A. ~SSE~ a~(., Ch~
? APprovgd'.:'as' to form and
, legal Sufficiency:
Kenneth B. Cuy~ ~M~~
County Attorn~ ~ ~~ ~ ~
'STATE OF FLORIDA
COUNTY OF COLLIER )
I, JAMES C. GILES, 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. 90-33
which was adopted by the Board of County Commissioners on
the Xst day of May, 1990, during Regular Session.
WITNESS my hand and the official seal of the Board of
County Commissioners of Collier County, Florida, this 8th
day of May, 1990.
~::. JAMES C. GILES
· Clerk of Courts and Clerk.,,,.'...
Ex-officio to Board of ' " .'"i~'
~ County Commlsston.er~/ .
Deputy Clerk ' "' ~..'"