Ordinance 2003-10 ORDINANCE NO. 2003-1"0
AN ORDINANCE AMENDING SECTION 126-83 OF THE
COLLIER COUNTY CODE OF LAWS AND ORDINANCES,
ALSO CITED AS ORDINANCE NO. 92-60, AS AMENDED,
RELATING TO THE LEVY OF A 2% TOURIST
DEVELOPMENT TAX AND AN ADDITIONAL
THROUGHOUT COLLIER COUNTY PURSUANT TO THE
LOCAL OPTION TOURIST DEVELOPMENT ACT, SECTION~
125. 0104, FLORIDA STATUTES, AS AMENDED,
TAX R
USES TO INCLUDE THE FUNDING OF CONVENTIO~
CENTERS, TOURI ST BUREAUS AND TOURI ST
INFOP/~-ATION CENTERS AS COUNTY AGENCIES
PROVIDING FOR INCLUSION IN CODE OF LAWS AN~
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; 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 to fund the county's
tourism office; 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
COM14ISSIONERS OF COLLIER COUNTY, FLORIDA that Section 126-83 is
hereby amended to read as follows:
SECTION ONE~ AMENDMENT TO SECTION 126-83 OF COLLIER COUNTY
CODE OF LAWS AND ORDINANCES
Section 126-83 is hereby amended as follows:
Section 126-83 - 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:
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Tourist Development Plan
The two percent tourist development tax was levied
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 ($7,000,000.00), 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
to this ordinance. The tax district shall include the entire
geographic area of Collier County, Florida.
(1) 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 tourism 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
kcrcin. ~ 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
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CATEGORY C -
tourists as evidenced by the promotion of the
activity, service, venue or event to tourists.
Percentage of
Net revenue
23.236% of the 2% tax.
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.
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(1):
County owned and operated
Museums: 19%
C(2):
Museums owned and operated
by non-profit organiza-
tions open to the public:
7.764%.
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
Category 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
$200,000.
It is the intent of this division that the above uses shall be
funded separately, but simultaneously in the above percentages
regardless of the actual amount of net revenues collected.
Words underlined, are added; words struck through are deleted.
(2) The additional one percent tax revenues collected
pursuant to Section 126-82(f) shall be used to finance beach park
facilities,
restoration
maintenance
beach improvement,
and erosion control
shoreline protection,
maintenance, renourishment,
including pass and inlet
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 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) 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 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
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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 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 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.
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
day of
2003.
By:
BOARD OF COUNTY COMMISSIONERS
COLLIE~UNT~/LORIDA '
~ {"":~Tm ~en~ing,~irman
Words underlined are added; words struck through are deleted.
Approved as to form and
legal sufficiency:
He~di F. Ashton
Assistant County Attorney
h:hfa\TDCXamend. Ord.92-60-hfa
7'h;s ordinance flied with the
S;gc~retary of State's Office tho
~ day of~.~, ~
and acknowledgement of AL .
filing received tn:- ~n., ~"~
of ' .'."? ~ 'dov
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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. 2003-10
Which was adopted by the Board of County Commissioners on
the 25th day of February, 2003, during Regular Session.
WITNESS my hand and the official seal of the Board of
County Commissioners of Collier County, Florida, this 26~da~
of February, 2003.
DWIGHT E. BROCK
Clerk of Court~:~'~lerk
Ex-officio t.~ B~.~oar~ of~
county commi~-~S s~ne ~ .;.
By: ' '
Deputy Cler~