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Agenda 05/23/2017 Item #10B05/23/2017 EXECUTIVE SUMMARY Recommendation to review and discuss materials provided by staff regarding the current uses and allocations of county tourist development tax (TDT) revenues. OBJECTIVE: To enhance the Board’s understanding of the legal requirements, program components and funding allocations related to the existing tourist tax collections and explore potential modifications for subsequent Board action. CONSIDERATIONS: At the May 9, 2017 County Commission meeting, the County Attorney and County Manager were asked to provide information to the Board concerning the authorized uses and current allocation of tourist tax revenues to assist in its preparation for a discussion with the Tourist Development Council scheduled for the June 13, 2017 BCC meeting. The requested information has been provided to the Board and is included in the backup material to this executive summary. In an effort to further enhance our collective preparation for this meeting with the TDC, I thought it would be productive for the Board to further discuss the information presented by staff and perhaps attempt to refine our position relative to the current 4% tax, in advance of our upcoming discussions on the prospects of adding an additional 1 percent to the TDT. FISCAL IMPACT: None LEGAL CONSIDERATIONS: This item has been approved for form and legality and requires a majority vote for Board approval.-JAK GROWTH MANAGEMENT IMPACT: None RECOMMENDATION: To review and discuss materials provided by staff regarding the current uses and allocations of county tourist development tax (TDT) revenues. Attachments: 1. Tourist Development Tax Memo from County Attorney 2. Tourist Development Tax Ordinance 3. Tourist Development Statute 4. Tourist Tax Authorized Use Table Prepared By: Penny Taylor, Commission Chair ATTACHMENT(S) 1. Memo - Tourist Developmet Tax (DOCX) 2. Tourist Development Tax Ordinance (DOCX) 3. Tourist Development Statute (DOCX) 4. TDC Authorized Use Table wnotes 5-11-17 (PDF) 10.B Packet Pg. 33 05/23/2017 COLLIER COUNTY Board of County Commissioners Item Number: 10.B Doc ID: 3228 Item Summary: Recommendation to review and discuss materials provided by staff regarding the current uses and allocations of county tourist development tax (TDT) revenues. Meeting Date: 05/23/2017 Prepared by: Title: Executive Secretary to County Manager – County Manager's Office Name: MaryJo Brock 05/17/2017 3:02 PM Submitted by: Title: County Manager – County Manager's Office Name: Leo E. Ochs 05/17/2017 3:02 PM Approved By: Review: Office of Management and Budget MaryJo Brock Level 3 OMB Gatekeeper Review Skipped 05/17/2017 2:58 PM County Attorney's Office MaryJo Brock Level 3 County Attorney's Office Review Skipped 05/17/2017 2:58 PM County Manager's Office Leo E. Ochs Level 4 County Manager Review Completed 05/17/2017 3:32 PM Board of County Commissioners MaryJo Brock Meeting Pending 05/23/2017 9:00 AM 10.B Packet Pg. 34 OFFICE OF THE COUNTY ATTORNEY INTEROFFICE MEMORANDUM To: Commissioner Penny Taylor, District 4 - BCC Chair Commissioner Andrew Solis, District 2 - BCC Vice-Chair Commissioner Donna Fiala, District 1 Commissioner Burt Saunders, District 3 Commissioner William L. McDaniel, Jr., District 5 Cc: Leo Ochs, County Manager From: Jeffrey A. Klatzkow, County Attorney Colleen M. Greene, Assistant County Attorney Date: May 11, 2017 Re: Tourist Development Tax Overview. During your meeting of May 9, 2017, I was asked to provide a memorandum to the Board concerning the authorized uses of the tourist development tax. In keeping with this request, I am providing you with this memorandum. There are two governing laws with respect to the uses of the tourist development tax. The primary (and controlling) law is Section 125.0104, Fla. Stat., which sets forth the authorized uses for each penny of the tax. The second law is County Ordinance 92-60, as amended, which sets forth the actual allocation of each penny of the tax. I will discuss these two laws separately. Section 125.0104, Fla. Stat. With respect to the authorized use of each of the five pennies that Collier County may impose, Section 125.0104, Fla. Stat. provides as follows: The 1st, 2nd, and 3rd pennies may all be allocated in the same manner for the uses authorized in Section 125.0104(5)(a). These uses are (with the actual use by Collier County bolded): - Publicly owned and operated convention centers or sports stadiums; - Aquariums or museums that are publicly owned and operated or owned and operated by not-for-profit organizations; - To promote zoological parks; - To promote and advertise tourism; - To fund convention bureaus, tourist bureaus, tourist information centers, and news bureaus as county agencies; and - To finance beach park facilities or beach improvement, maintenance, renourishment, restoration, and erosion control, including shoreline protection, enhancement, cleanup, or restoration of inland lakes and rivers to which there is public access. The 4th penny may only be allocated for the uses defined in Section 125.0104(3)(l) which are: 10.B.a Packet Pg. 35 Attachment: Memo - Tourist Developmet Tax (3228 : TDT Revenues) - To finance the construction, reconstruction, or renovation of a professional sports franchise facility; - To finance the construction, reconstruction, or renovation of a convention center; and - To promote and advertise tourism Pursuant to Section 125.0104(3)(n), a fifth percentage (if added by supermajority vote of the BCC) may only be used as follows: - The construction, reconstruction, or renovation of a facility either publicly owned and operated, or publicly owned and operated by the owner of a professional sports franchise ; and - To promote and advertise tourism. Please note that there is presently some uncertainty as to whether the County may pledge the fourth and/or fifth penny to bond the sports facility that has been discussed by the Board. Accordingly, any bonding of these pennies will likely require a bond validation proceeding. Collier County Ordinance No. 92-60, as amended Pursuant to Collier County Ordinance No. 92-60, as amended, the current allocations are as follows: Category A – beaches, inlets, and beach parks 32.584% of the first 2% & 100% of 3rd percent Category B – advertising, promotion, events, CVB 43.348% of first 2% & 100% of 4th percent Category C – museums 23.978% of first 2% (C-1 19.214%; C-2 4.764%, with C-1 being County owned museums and C-2 being all others) Category D –fishing piers Up to $200,000 annually from Category A Note that this amount may be substantially less for the next few years as the City received $892,000 to renovate the pier in 2015 The County Ordinance allocations may be reallocated with a recommendation (favorable or not) by the Tourist Development Council and a supermajority vote of the Board of County Commissioners. Any reallocation must remain in compliance with Section 125.0104, Fla. Stat. I have enclosed the following with this memorandum: 1. A copy of Section 125.0104, Fla. Stat. 2. A copy of the relevant portions of County Ordinance 92-60, as amended (Municode version) 10.B.a Packet Pg. 36 Attachment: Memo - Tourist Developmet Tax (3228 : TDT Revenues)  ARTICLE III. - TOURIST DEVELOPMENT TAX (LODGING TAX)[2] Sec. 126-81. - Purpose. This division is adopted pursuant to the authority and requirements of F.S. § 125.0104 for the purpose of levying and imposing the tourist development tax, subject to approval by voters at a referendum election. It is further the intent of this division to provide for the use of the receipts of the tax imposed by division 2 of this article as required by Laws of Fla. chs. 92-175 and 92-204. (Ord. No. 92 -60, § 1) Sec. 126-82. - Tourist development tax. (a) There is hereby levied, imposed and set a tourist development tax throughout the geographic area of the county at a rate of two percent of each whole and maj or 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, roominghouse, mobil e home park, recreational vehicle park, or condominium for a term of six months or less, as provided in F.S. § 125.0104(3)(a), as amended, unless such person rents, leases, or lets for consideration any living quarters or accommodations which are exempt according to the provisions of F.S. ch. 212. 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 nonmonetary consideration. (b) The tourist development tax shall be in eff ect until repealed by the board or repealed by referendum pursuant to section 126-90 herein and shall be in addition to any other tax imposed pursuant to F.S. ch. 212 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 conside ration 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 F.S. ch. 212, the state department of revenue shall keep records showing t he amount of taxes collected, which shall 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 hou rs of the said department of revenue subject to the provisions of F.S. § 213.053. (e) Pursuant to F.S. § 125.0104(10), the 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 division. (f) Pursuant to F.S. § 125.0104(3)(d), the board of county commissioners by an extraordinary vote hereby levies, sets and imposes an additional one percent tourist development tax (3rd percent) to be collected in the same manner as the two percent tax collected pursuant to this article. (g) Pursuant to F.S. § 125.0104(3()(1), the board of county commissioners by a majority vote hereby levies, sets and imposes an additional one percent tourist development tax (4th percent) to be collected in the same manner as the two percent tax collected pursuant to this article. (Ord. No. 92-60, § 2; Ord. No. 95 -46, § 1, 9-5-95; Ord. No. 95-56, § 1, 10-24-95; Ord. No. 2005- 43, § 1) 10.B.b Packet Pg. 37 Attachment: Tourist Development Tax Ordinance (3228 : TDT Revenues) Sec. 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: 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 $7,000,000.00, less costs of administration. The additional one percent tourist development tax (3rd percent) was levied throughout the 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. The additional tourist development tax (4th percent) shall be used to finance tourism promotion as provided herein. The tax district shall include the entire geographic area of Collier County, Florida. (1) The categories of use of the two percen t, one percent (3rd percent) and additional one percent (4th percent) tax revenues by specific project or special use are hereby listed in the order of priority: CATEGORY A: 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 32.584 percent of the two percent tax and 100 percent of the one percent tax (3rd percent), 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 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. Percentage of Net Revenue 43.438 percent of the two percent tax and 100 percent of the additional one percent tax (4th percent) 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 that are owned and operated by not for profit organizations and open to the public. Percentage of Net Revenue 10.B.b Packet Pg. 38 Attachment: Tourist Development Tax Ordinance (3228 : TDT Revenues) 23.978 percent of the two percent tax. Sub-categories: C(1): County owned or operated museums: 19.214 percent C(2): Municipal owned museums and museums owned and operated by not for profit organizations open to the public: 4.764 percent CATEGORY D: To acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate or promote one or more fishing piers which are publicly owne d and operated. Percentage of Net Revenue Amount budgeted for this category by the Board of County Commissioners each fiscal year, but not to exceed $200,000.00. This amount may be amended upwardly or downwardly prospectively from the date of the budget am endment approval, provided that the amount of the aggregate allocation per fiscal year does not exceed $200,000.00. 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. (2) The additional one percent tax revenues (3rd percent) collected pursuant to Section 126-82(f) shall be used to finance 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 additional one percent tax (4th percent) collected pursuant to Section 126-82(g) shall be used entirely to finance tourism promotion including advertising, public relations, promotion, research and fulfillment. It is the intent of the Board of County Commissioners to maintain this new level of tourism promotion dollars in the future. (4) The Disaster Recover Advertising Fund will maintain a maximum level of $500,000.00. Should the fund fall below $500,000.00, the fund shall be replenished up to a maximum of $500,000.00 per fiscal year from the General Fund. (5) Administrative costs. a. Tourism promotion administrative costs (Fund 194) shall not exceed 32% of the total amount collected each fiscal year for Category "B" revenue. This amount may be amended upwardly or downwardly each budget year provided that the amount of the budget does not exceed 32% of the total Category "B" revenue. b. Project Management (Fund 185), Indirect Overhead, and Program Administration in support of Fund 195 (Beaches) and Fund 183 (Beach Park Facilities) shall not exceed 15% of Category "A" revenues. This amount may be amended upwardly or downwardly each budget year provided that the amount of the budget does not exceed 15% of Category "A" revenues. (6) 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 F.S. § 125.0 104. 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 shal l provide. This paragraph shall be full and complete authority for accomplishing such purposes, but 10.B.b Packet Pg. 39 Attachment: Tourist Development Tax Ordinance (3228 : TDT Revenues) such authority shall be supplemental and additional to, and not in derogation of, any powers now existing or later conferred under law. (7) 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 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 herein. (8) Notwithstanding anything to contrary herein, the Board of County Commissioners may reallocate funds between the above-defined Categories (A—D) with an affirmative vote of a majority plus one additional member of the Board of County Commissioners. (9) The above and foregoing tourist development plan may not be substantially amended except by ordinance enacted by a n affirmative vote of a majority plus one additional member of the Board of County Commissioners. (Ord. No. 92-60, § 3; Ord. No. 95 -46, § 2, 9-5-95; Ord. No. 95-56, § 2, 10-24-95; Ord. No. 96-54, § 1, 9-10-96; Ord. No. 97-21, § 1, 5-20-97; Ord. No. 98-95, § 1; Ord. No. 98-111, § 1; Ord. No. 99- 28, § 1, 4-27-99; Ord. No. 99-50, § 1, 6-22-99; Ord. No. 99-66, § 1, 9-14-99; Ord. No. 01-31, § 1, 6-12-01; Ord. No. 03-10, § 1, 2-25-03; Ord. No. 2005-18, § 1; Ord. No. 2005-43, § 2; Ord. No. 2009-58, § 1; Ord. No. 2010-44, § 1; Ord. No. 2011-02, § 1; Ord. No. 2012-08, § 1; Ord. No. 2013 - 30, § 1; Ord. No. 2014-30, § 1) 10.B.b Packet Pg. 40 Attachment: Tourist Development Tax Ordinance (3228 : TDT Revenues) 125.0104 Tourist development tax; procedure for levying; authorized uses; referendum; enforcement.— (1) SHORT TITLE.—This section shall be known and may be cited as the “Local Option Tourist Development Act.” (2) APPLICATION; DEFINITIONS.— (a) Application.—The provisions contained in chapter 212 apply to the administration of any tax levied pursuant to this section. (b) Definitions.—For purposes of this section: 1. “Promotion” means marketing or advertising designed to increase tourist -related business activities. 2. “Tourist” means a person who participates in trade or recreation activities outside the county of his or her permanent residence or who rents or leases transient accommodations as described in paragraph (3)(a). 3. “Retained spring training franchise” means a spring training franchise that had a location in this state on or before December 31, 1998, and that has continuously remained at that location for at least the 10 years preceding that date. (3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.— (a)1. It is declared to be the intent of the Legislature that 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, condominium, or timeshare resort for a term of 6 months or less is exercising a privilege which is subject to taxation under this section, unless such person rents, leases, or lets for consideration any living quarters or accommodations which are exempt according to the provisions of chapter 212. 2.a. Tax shall be due on the consideration paid for occupancy in the county pursuant to a regulated short-term product, as defined in s. 721.05, or occupancy in the county pursuant to a product that would be deemed a regulated short-term product if the agreement to purchase the short-term right were executed in this state. Such tax shall be collected on the last day of occupancy within the county unless such consideration is applied to the purchase of a timeshare estate. The occupancy of an accommodation of a timeshare resort pursuant to a timeshare plan, a multisite timeshare plan, or an exchange transaction in an exchange program, as defined in s. 721.05, by the owner of a timeshare interest or such owner’s guest, which guest is not paying monetary consideratio n to the owner or to a third party for the benefit of the owner, is not a privilege subject to taxation under this section. A membership or transaction fee paid by a timeshare owner that does not provide the timeshare owner with the right to occupy any specific timeshare unit but merely provides the timeshare owner with the opportunity to exchange a timeshare interest through an exchange program is a service charge and not subject to taxation under this section. 10.B.c Packet Pg. 41 Attachment: Tourist Development Statute (3228 : TDT Revenues) b. Consideration paid for the purchase of a timeshare license in a timeshare plan, as defined in s.721.05, is rent subject to taxation under this section. (b) Subject to the provisions of this section, any county in this state may levy and impose a tourist development tax on the exercise within its boundaries of the taxable privilege described in paragraph (a), except that there shall be no additional levy under this section in any cities or towns presently imposing a municipal resort tax as authorized under chapter 67 -930, Laws of Florida, and this section shall not in any way affect the powers and existence of any tourist development authority created pursuant to chapter 67-930, Laws of Florida. No county authorized to levy a convention development tax pursuant to s. 212.0305, or to s. 8 of chapter 84-324, Laws of Florida, shall be allowed to levy more than the 2-percent tax authorized by this section. A county may elect to levy and impose the tourist development tax in a subcounty special district of the county. Howeve r, if a county so elects to levy and impose the tax on a subcounty special district basis, the district shall embrace all or a significant contiguous portion of the county, and the county shall assist the Department of Revenue in identifying the rental units subject to tax in the district. (c) The tourist development tax shall be levied, imposed, and set by the governing board of the county at a rate of 1 percent or 2 percent of each dollar and major fraction of each dollar of the total consideration charged for such lease or rental. 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 nonmonetary consideration. (d) In addition to any 1-percent or 2-percent tax imposed under paragraph (c), the governing board of the county may levy, impose, and set an additional 1 percent of each dollar above the tax rate set under paragraph (c) by the extraordinary vote of the governing board for the purposes set forth in subsection (5) or by referendum approval by the registered electors within the county or subcounty special district. No county shall levy, impose, and set the tax authorized under this paragraph unless the county has imposed the 1-percent or 2-percent tax authorized under paragraph (c) for a minimum of 3 years prior to the effective date of the levy and imposition of the tax authorized by this paragraph. Revenues raised by the additional tax authorized under this paragraph shall not be used for debt service on or refinancing of existing facilities as specified in subparagraph (5)(a)1. unless approved by a resolution adopted by an extraordinary majority of the total membership of the governing board of the county. If the 1-percent or 2-percent tax authorized in paragraph (c) is levied within a subcounty special taxing district, the additional tax authorized in this paragraph shall only be levied therein. The provisions of paragraphs (4)(a)-(d) shall not apply to the adoption of the additional tax authorized in this paragraph. The effective date of the levy and imposition of the tax authorized under this paragraph shall be the first day of the second month following approval of the ordinance by the governing board or the first day of any subsequent month as may be specified in th e ordinance. A 10.B.c Packet Pg. 42 Attachment: Tourist Development Statute (3228 : TDT Revenues) certified copy of such ordinance shall be furnished by the county to the Department of Revenue within 10 days after approval of such ordinance. (e) The tourist development tax shall be in addition to any other tax imposed pursuant to chapter 212 and in addition to all other taxes and fees and the consideration for the rental or lease. (f) 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 of the consideration for such lease or rental. (g) The person receiving the consideration for such rental or lease shall receive, account for, and remit the tax to the Department of Revenue at the time and in the manner provided for persons who collect and remit taxes under s. 212.03. The same duties and privileges imposed by chapter 212 upon dealers in tangible property, respecting the collection and remission of tax; the making of returns; the keeping of books, records, and accounts; and compliance with the rules of the Department of Revenue in the administration of that chapter shall apply to and be binding upon all persons who are subject to the provisions of this section. However, the Department of Revenue may authorize a quarterly return and payment when the tax remitted by the dealer for the preceding quarter did not exceed $25. (h) The Department of Revenue shall keep records showing the amount of taxes collected, which records shall also include records disclosing the amount of taxes collected for and from each county in which the tax authorized by this section is applicable. These records shall be open for inspection during the regular office hours of the Department of Revenue, subject to the provisions of s.213.053. (i) Collections received by the Department of Revenue from the tax, less costs of administration of this section, shall be paid and returned monthly to the county which imposed the tax, for use by the county in accordance with the provisions of this section. They shall be placed in the county tourist development trust fund of the respective county, which shall be established by each county as a condition precedent to receipt of such funds. (j) The Department of Revenue is authorized to employ persons and incur other expenses for which funds are appropriated by the Legislature. (k) The Department of Revenue shall promulgate such rules and shall prescribe and publish such forms as may be necessary to effectuate the purposes of this section. (l) In addition to any other tax which is imposed pursuant to this section, a county may impose up to an additional 1 -percent tax on the exercise of the privilege described in paragraph (a) by majority vote of the governing board of the county in order to: 1. Pay the debt service on bonds issued to finance the construction, reconstruction, or renovation of a professional sports franchise facility, or the acquisition, construction, reconstruction, or renovation of a retained spring training franchise facility, either publicly owned and operated, or publicly owned and operated by the owner of a professional sports franchise or other lessee with 10.B.c Packet Pg. 43 Attachment: Tourist Development Statute (3228 : TDT Revenues) sufficient expertise or financial capability to operate such facility, and to pay the planning and design costs incurred prior to the issuance of such bonds. 2. Pay the debt service on bonds issued to finance the construction, reconstruction, or renovation of a convention center, and to pay the planning and design costs incurred prior to the iss uance of such bonds. 3. Pay the operation and maintenance costs of a convention center for a period of up to 10 years. Only counties that have elected to levy the tax for the purposes authorized in subparagraph 2. may use the tax for the purposes enumerated in this subparagraph. Any county that elects to levy the tax for the purposes authorized in subparagraph 2. after July 1, 2000, may use the proceeds of the tax to pay the operation and maintenance costs of a convention center for the life of the bonds. 4. Promote and advertise tourism in the State of Florida and nationally and internationally; however, 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. The provision of paragraph (b) which prohibits any county authorized to levy a convention development tax pursuant to s. 212.0305 from levying more than the 2-percent tax authorized by this section, and the provisions of paragraphs (4)(a)-(d), shall not apply to the additional tax authorized in this paragraph. The effective date of the levy and imposition of the tax authorized under this paragraph shall be the first day of the second month following approval of the ordinance by the governing board or the first day of any subsequent month as may be specified in the ordinance. A certified copy of such ordinance shall be furnished by the county to the Department of Revenue within 10 days after approval of such ordinance. (m)1. In addition to any other tax which is imposed pursuant to this section, a high tourism impact county may impose an additional 1-percent tax on the exercise of the privilege described in paragraph (a) by extraordinary vote of the governing board of the county. The tax revenues received pursuant to this paragraph shall be used for one or more of the authorized uses pursuant to subsection (5). 2. A county is considered to be a high tourism impact county after the Department of Revenue has certified to such county that the sales subject to the tax levied pursuant to this section exceeded $600 million during the previous calendar year, or were at least 18 percent of the county’s total taxable sales under chapter 212 where the sales subject to the tax levied pursuant to this section were a minimum of $200 million, except that no county authorized to levy a convention development tax pursuant to s. 212.0305 shall be considered a high tourism impact county. Once a county qualifies as a high tourism impact county, it shall retain this designation for the period the tax is levied pursuant to this paragraph. 10.B.c Packet Pg. 44 Attachment: Tourist Development Statute (3228 : TDT Revenues) 3. The provisions of paragraphs (4)(a)-(d) shall not apply to the adoption of the additional tax authorized in this paragraph. The effective date of the levy and imposition of the tax authorized under this paragraph shall be the first day of the second month following approval of the ordinance by the governing board or the first day of any subsequent month as may be specified in the ordinance. A certified copy of such ordinance shall be furnished by the county to the Department of Revenue within 10 days after approval of such ordinance. (n) In addition to any other tax that is imposed under this section, a county that has imposed the tax under paragraph (l) may impose an additional tax that is no greater than 1 percent on the exercise of the privilege described in paragraph (a) by a majority plus one vote of the m embership of the board of county commissioners in order to: 1. Pay the debt service on bonds issued to finance: a. The construction, reconstruction, or renovation of a facility either publicly owned and operated, or publicly owned and operated by the owner of a professional sports franchise or other lessee with sufficient expertise or financial capability to operate such facility, and to pay the planning and design costs incurred prior to the issuance of such bonds for a new professional sports franchise as defined in s. 288.1162. b. The acquisition, construction, reconstruction, or renovation of a facility either p ublicly owned and operated, or publicly owned and operated by the owner of a professional sports franchise or other lessee with sufficient expertise or financial capability to operate such facility, and to pay the planning and design costs incurred prior to the issuance of such bonds for a retained spring training franchise. 2. Promote and advertise tourism in the State of Florida and nationally and internationally; however, if tax revenues are expended for an activity, service, venue, or event, the activit y, 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. A county that imposes the tax authorized in this paragraph may not expend any ad valorem tax revenues for the acquisition, construction, reconstruction, or renovation of a facility for which tax revenues are used pursuant to subparagraph 1. The provision of paragraph (b) which prohibits any county authorized to levy a convention development tax pursuant to s. 212.0305 from levying more than the 2-percent tax authorized by this section shall not apply to the additional tax authorized by this paragraph in counties which levy convention development taxes pursuant to s. 212.0305(4)(a). Subsection (4) does not apply to the adoption of the additional tax authorized in this paragraph. The effective date of the levy and imposition of the tax authorized under this paragraph is the first day of the second month following approval of the ordinance by the board of county commissioners or the first day of any subsequent month specified in the ordinance. A certified copy of such ordinance shall 10.B.c Packet Pg. 45 Attachment: Tourist Development Statute (3228 : TDT Revenues) be furnished by the county to the Department of Revenue within 10 days after approval of the ordinance. (4) ORDINANCE LEVY TAX; PROCEDURE.— (a) The tourist development tax shall be levied and imposed pursuant to an ordinance containing the county tourist development plan prescribed under paragraph (c), enacted by the governing board of the county. The ordinance levying and imposing the tourist development tax shall not be effective unless the electors of the county or the electors in the subcounty special district in which the tax is to be levied approve the ordinance authorizing the levy and imposition of the tax, in accordance with subsection (6). The effective date of the levy and imposition of the tax shall be the first day of the second month following approval of the ordinance by referendum, as prescribed in subsection (6), or the first day of any subsequent month as may be specified in the or dinance. A certified copy of the ordinance shall be furnished by the county to the Department of Revenue within 10 days after approval of such ordinance. The governing authority of any county levying such tax shall notify the department, within 10 days after approval of the ordinance by referendum, of the time period during which the tax will be levied. (b) At least 60 days prior to the enactment of the ordinance levying the tax, the governing board of the county shall adopt a resolution establishing and appointing the members of the county tourist development council, as prescribed in paragraph (e), and indicating the intention of the county to consider the enactment of an ordinance levying and imposing the tourist development tax. (c) Prior to enactment of the ordinance levying and imposing the tax, the county tourist development council shall prepare and submit to the governing board of the county for its approval a plan for tourist development. The plan shall set forth the anticipated net tourist developm ent tax revenue to be derived by the county for the 24 months following the levy of the tax; the tax district in which the tourist development tax is proposed; and a list, in the order of priority, of the proposed uses of the tax revenue by specific project or special use as the same are authorized under subsection (5). The plan shall include the approximate cost or expense allocation for each specific project or special use. (d) The governing board of the county shall adopt the county plan for tourist development as part of the ordinance levying the tax. After enactment of the ordinance levying and imposing the tax, the plan of tourist development may not be substantially amended except by ordinance enacted by an affirmative vote of a majority plus one additional member of the governing board. (e) The governing board of each county which levies and imposes a tourist development tax under this section shall appoint an advisory council to be known as the “ (name of county) Tourist Development Council.” The council shall be established by ordinance and composed of nine members who shall be appointed by the governing board. The chair of the governing board of the county or any other member of the governing board as designated by the chair shall serve on the co uncil. Two members of the 10.B.c Packet Pg. 46 Attachment: Tourist Development Statute (3228 : TDT Revenues) council shall be elected municipal officials, at least one of whom shall be from the most populous municipality in the county or subcounty special taxing district in which the tax is levied. Six members of the council shall be persons who are involved in the tourist industry and who have demonstrated an interest in tourist development, of which members, not less than three nor more than four shall be owners or operators of motels, hotels, recreational vehicle parks, or other touris t accommodations in the county and subject to the tax. All members of the council shall be electors of the county. The governing board of the county shall have the option of designating the chair of the council or allowing the council to elect a chair. The chair shall be appointed or elected annually and may be reelected or reappointed. The members of the council shall serve for staggered terms of 4 years. The terms of office of the original members shall be prescribed in the resolution required under parag raph (b). The council shall meet at least once each quarter and, from time to time, shall make recommendations to the county governing board for the effective operation of the special projects or for uses of the tourist development tax revenue and perform such other duties as may be prescribed by county ordinance or resolution. The council shall continuously review expenditures of revenues from the tourist development trust fund and shall receive, at least quarterly, expenditure reports from the county governing board or its designee. Expenditures which the council believes to be unauthorized shall be reported to the county governing board and the Department of Revenue. The governing board and the department shall review the findings of the council and take appropriate administrative or judicial action to ensure compliance with this section. The changes in the composition of the membership of the tourist development council mandated by chapter 86-4, Laws of Florida, and this act shall not cause the interruption of the current term of any person who is a member of a council on October 1, 1996. (5) AUTHORIZED USES OF REVENUE.— (a) All tax revenues received pursuant to this section by a county imposing the tourist development tax shall be used by that county for the following purposes only: 1. To acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate, or promote one or more: a. Publicly owned and operated convention centers, sports stadiums, sports arenas, coliseums, or auditoriums within the boundaries of the county or subcounty special taxing district in which the tax is levied; or b. Aquariums or museums that are publicly owned and operated or owned and operated by not -for- profit organizations and open to the public, within the boundari es of the county or subcounty special taxing district in which the tax is levied; 2. To promote zoological parks that are publicly owned and operated or owned and operated by not-for-profit organizations and open to the public; 10.B.c Packet Pg. 47 Attachment: Tourist Development Statute (3228 : TDT Revenues) 3. To promote and advertise tourism in this state and nationally and internationally; however, if tax revenues are expended for an activity, service, venue, or event, the activity, service, venue, or event must 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; 4. To fund convention bureaus, tourist bureaus, tourist information centers, and news bureaus as county agencies or by contract with the chambers of commerce or similar associations in the county, which may include any indirect administrative costs for services performed by the county on behalf of the promotion agency; or 5. To finance beach park facilities or beach improvement, maintenance, renourishment, restoration, and erosion control, including shoreline protection, enhancement, cleanup, 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. However, any funds ident ified by a county as the local matching source for beach renourishment, restoration, or erosion control projects included in the long-range budget plan of the state’s Beach Management Plan, pursuant to s.161.091, or funds contractually obligated by a county in the financial plan for a federally authorized shore protection project may not be used or loaned for any ot her purpose. In counties of fewer than 100,000 population, up to 10 percent of the revenues from the tourist development tax may be used for beach park facilities. Subparagraphs 1. and 2. may be implemented through service contracts and leases with lessees that have sufficient expertise or financial capability to operate such facilities. (b) Tax revenues received pursuant to this section by a county of less than 750,000 population imposing a tourist development tax may only be used by that county for the fo llowing purposes in addition to those purposes allowed pursuant to paragraph (a): to acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate, or promote one or more zoological parks, fishing piers or nature centers which are publicly owned and operated or owned and operated by not-for-profit organizations and open to the public. All population figures relating to this subsection shall be based on the most recent population estimates prepared pursuant to the provisions of s. 186.901. These population estimates shall be those in effect on July 1 of each year. (c) A county located adjacent to the Gulf of Mexico or the Atlantic Ocean, except a county that receives revenue from taxes levied pursuant to s. 125.0108, which meets the following criteria may use up to 10 percent of the tax revenue received pursuant to this section to reimburse expenses incurred in providing public safety services, including emergency medical services as defined in s.401.107(3), and law enforcement services, which are needed to address impacts related to increased tourism and visitors to an area. However, if taxes collected pursuant to this section are used to reimburse emergency medical services or public safety services for tourism or special events, the governing board 10.B.c Packet Pg. 48 Attachment: Tourist Development Statute (3228 : TDT Revenues) of a county or municipality may not use such taxes to supplant the no rmal operating expenses of an emergency medical services department, a fire department, a sheriff’s office, or a police department. To receive reimbursement, the county must: 1. Generate a minimum of $10 million in annual proceeds from any tax, or any comb ination of taxes, authorized to be levied pursuant to this section; 2. Have at least three municipalities; and 3. Have an estimated population of less than 225,000, according to the most recent population estimate prepared pursuant to s. 186.901, excluding the inmate population. The board of county commissioners must by majority vote approve reimbursement made pursuant to this paragraph upon receipt of a recommendation from the tourist development council. (d) The revenues to be derived from the tourist development tax may be pledged to secure and liquidate revenue bonds issued by the county for the purposes set forth in subparagraphs (a)1., 2., and 5. or for the purpose of refunding bonds previously issued for such purposes, or both; however, no more than 50 percent of the revenues from the tourist development tax may be pledged to secure and liquidate revenue bonds or revenue refunding bonds issued for the purposes set forth in subparagraph (a)5. 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 the county shall provide. The Legislature intends that this paragraph be full and complete authority for accomplishing such purposes, but such authority is supplemental and additional to, and not in derogation of, any powers now existing or later conferred under law. (e) Any use of the local option tourist development tax revenues collected pursuant to this section for a purpose not expressly authorized by paragraph (3)(l) or paragraph (3)(n) or paragraphs (a)-(d) of this subsection is expressly prohibited. (6) REFERENDUM.— (a) No ordinance enacted by any county levying the tax authorized by paragraphs (3)(b) and (c) shall take effect until the ordinance levying and imposing the tax has been approved in a referendum election by a majority of the electors voting in such election in the county or by a majority of the electors voting in the subcounty special tax district affected by the tax. (b) The governing board of the county levying the tax shall arrange to place a question on the ballot at the next regular or special election to be held within the county, substantially as follows: FOR the Tourist Development Tax AGAINST the Tourist Development Tax. (c) If a majority of the electors voting on the question approve the levy, the ordinance shall be deemed to be in effect. 10.B.c Packet Pg. 49 Attachment: Tourist Development Statute (3228 : TDT Revenues) (d) In any case where a referendum levying and imposing the tax has been approved pursuant to this section and 15 percent of the electors in the county or 15 percent of the electors in the subcounty special district in which the tax is levied file a petition with the board of county commissioners for a referendum to repeal the tax, the board of county commissioners shall cause an election to be held for the repeal of the tax which election shall be subject only to the outstanding bonds for which the tax has been pledged. However, the repeal of the tax shall not be effective with respect to any portion of taxes initially levied in November 1989, which has been pledged or is being used to support bonds under paragraph (3)(d) or paragraph (3)(l) until the retirement of those bonds. (7) AUTOMATIC EXPIRATION ON RETIREMENT OF BONDS.—Notwithstanding any other provision of this section, if the plan for tourist development approve d by the governing board of the county, as amended pursuant to paragraph (4)(d), includes the acquisition, construction, extension, enlargement, remodeling, repair, or improvement of a publicly owned and operated convention center, sports stadium, sports arena, coliseum, or auditorium, or museum or aquarium that is publicly owned and operated or owned and operated by a not-for-profit organization, the county ordinance levying and imposing the tax automatically expires upon the later of: (a) The retirement of all bonds issued by the county for financing the acquisition, construction, extension, enlargement, remodeling, repair, or improvement of a publicly owned and operated convention center, sports stadium, sports arena, coliseum, or auditorium, or museum or aquarium that is publicly owned and operated or owned and operated by a not-for-profit organization; or (b) The expiration of any agreement by the county for the operation or maintenance, or both, of a publicly owned and operated convention center, sports stadium, sports arena, coliseum, auditorium, aquarium, or museum. However, this does not preclude that count y from amending the ordinance extending the tax to the extent that the board of the county determines to be necessary to provide funds to operate, maintain, repair, or renew and replace a publicly owned and operated convention center, sports stadium, sports arena, coliseum, auditorium, aquarium, or museum or from enacting an ordinance that takes effect without referendum approval, unless the original referendum required ordinance expiration, pursuant to the provisions of this section reimposing a tourist development tax, upon or following the expiration of the previous ordinance. (8) PROHIBITED ACTS; ENFORCEMENT; PENALTIES.— (a) Any person who is taxable hereunder who fails or refuses to charge and collect from the person paying any rental or lease the taxes herein provided, either by himself or herself or through agents or employees, is, in addition to being personally liable for the payment of the tax, guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083. (b) No person shall advertise or hold out to the public in any manner, directly or indirectly, that he or she will absorb all or any part of the tax, that he or she will relieve the person paying the rental of the payment of all or any part of the tax, or that the tax will not be added to the rental or lease 10.B.c Packet Pg. 50 Attachment: Tourist Development Statute (3228 : TDT Revenues) consideration or, when added, that it or any part thereof will be refunded or refused, either directly or indirectly, by any method whatsoever. Any person who willfully violates a ny provision of this subsection is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083. (c) The tax authorized to be levied by this section shall constitute a lien on the property of the lessee, customer, or tenant in the same manner as, and shall be collectible as are, liens authorized and imposed in ss. 713.67, 713.68, and 713.69. (9) COUNTY TOURISM PROMOTION AGENCIES.—In addition to any other powers and duties provided for agencies created for the purpose of tourism promotion by a county levying the tourist development tax, such agencies are authorized and empowered to: (a) Provide, arrange, and make expenditures for transportation, lodging, meals, and other reasonable and necessary items and services for such persons, as determined by the head of the agency, in connection with the performance of promotional and other duties of the agency. However, entertainment expenses shall be authorized only when meeting with travel writers, tour brokers, or other persons connected with the tourist industry. All travel and entertainment -related expenditures in excess of $10 made pursuant to this subsection shall be substantiated by paid bills therefor. Complete and detailed justification for all travel and entertainment -related expenditures made pursuant to this subsection shall be shown on the travel expense voucher or attached thereto. Tr ansportation and other incidental expenses, other than those provided in s. 112.061, shall only be authorized for officers and employees of the agency, other authorized persons, travel writers, tour brokers, or other persons connected with the tourist industry when traveling pursuant to paragraph (c). All other transportation and incidental expenses pursuant to this subsection shall be as provided in s. 112.061. Operational or promotional advancements, as defined in s. 288.35(4), obtained pursuant to this subsection, shall not be commingled with any other funds. (b) Pay by advancement o r reimbursement, or a combination thereof, the costs of per diem and incidental expenses of officers and employees of the agency and other authorized persons, for foreign travel at the current rates as specified in the federal publication “Standardized Reg ulations (Government Civilians, Foreign Areas).” The provisions of this paragraph shall apply for any officer or employee of the agency traveling in foreign countries for the purposes of promoting tourism and travel to the county, if such travel expenses are approved and certified by the agency head from whose funds the traveler is paid. As used in this paragraph, the term “authorized person” shall have the same meaning as provided in s. 112.061(2)(e). With the exception of provisions concerning rates of payment for per diem, the provisions of s. 112.061 are applicable to the travel described in this paragraph. As used in this paragraph, “foreign travel” means all travel outside the United States. Persons traveling in foreign countries pursuant to this subsection shall not be entitled to reimbursements or advancements pursuant to s. 112.061(6)(a)2. 10.B.c Packet Pg. 51 Attachment: Tourist Development Statute (3228 : TDT Revenues) (c) Pay by advancement or reimbursement, or by a combination thereof, the actual reasonable and necessary costs of travel, meals, lodging, and incidental expenses of officers and employees of the agency and other authorized persons when meeting with travel writers, tour brokers, or other persons connected with the tourist industry, and while attending or traveling in connection with travel or trade shows. With the exception of provisions concerning rates of payment, the provisions of s. 112.061 are applicable to the travel described in this paragraph. (d) Undertake marketing research and advertising research studies and provide reservations services and convention and meetings booking services consistent with the authorized uses of revenue as set forth in subsection (5). 1. Information given to a county tourism promotion agency which, if released, would reveal the identity of persons or entities who provide data or other information as a response to a sales promotion effort, an advertisement, or a research project or whose names, addresses, meeting or convention plan information or accommodations or other visitation needs become booking or reservation list data, is exempt from s. 119.07(1) and s. 24(a), Art. I of the State Constitution. 2. The following information, when held by a county tourism promotion agency, is exempt from s. 119.07(1) and s. 24(a), Art. I of the State Constitution: a. Booking business records, as defined in s. 255.047. b. Trade secrets and commercial or financial information gathered from a person and privileged or confidential, as defined and interpreted under 5 U.S.C. s. 552(b)(4), or any amendments thereto. 3. A trade secret, as defined in s. 812.081, held by a county tourism promotion agency is exempt from s. 119.07(1) and s. 24(a), Art. I of the State Constitution. This subparagraph is subject to the Open Government Sunset Review Act in accordance with s. 119.15 and shall stand repealed on October 2, 2021, unless reviewed and saved from repeal through reenactment by the Legislature. (e) Represent themselves to the public as convention and visitors bureaus, visitors bureaus, tourist development councils, vacation bureaus, or county tourism promotion agencies operating under any other name or names specifically designated by ordinance. (10) LOCAL ADMINISTRATION OF TAX.— (a) A county levying a tax under this section or s. 125.0108 may be exempted from the requirements of the respective section that: 1. The tax collected be remitted to the Department of Revenue before being returned to the county; and 2. The tax be administered according to chapter 212, if the county adopts an ordinance providing for the local collection and administration of the tax. (b) The ordinance shall include provision for, but need not be limited to: 10.B.c Packet Pg. 52 Attachment: Tourist Development Statute (3228 : TDT Revenues) 1. Initial collection of the tax to be made in the same manner as the tax imposed under chapter 212. 2. Designation of the local official to whom the tax shall be remitted, and that official’s powers and duties with respect thereto. Tax revenues may be used only in accordance with the provisions of this section. 3. Requirements respecting the keeping of appropriate books, records, and accounts by those responsible for collecting and administering the tax. 4. Provision for payment of a dealer’s credit as required under chapter 212. 5. A portion of the tax collected may be retained by the county for costs of administration, but such portion shall not exceed 3 percent of collections. (c) A county adopting an ordinance providing for the collection and administration of the tax on a local basis shall also adopt an ordinance electing either to assume all responsibility for auditing the records and accounts of dealers, and assessing, collecting, and enforcing payments of delinquent taxes, or to delegate such authority to the Department of Revenue. If the county elects to assume such responsibility, it shall be bound by all rules promulgated by the Department of Revenue pursuant to paragraph (3)(k), as well as those rules pertaining to the sales and use tax on transient rentals imposed by s. 212.03. The county may use any power granted in this section to the department to determine the amount of tax, penalties, and interest to be paid by each dealer and to enforce payment of such tax, penalties, and interest. The county may use a certified public accountant licensed in this state in the administration of its statutory duties and responsibilities. Such certified public accountants are bound by the same confidentiality requirements and subject to the same penalties as the county under s. 213.053. If the county delegates such authority to the department, the department shall distribute any collections so received, less costs of administration, to the county. The amount deducted for costs of administration by the department shall be used only for those costs which ar e solely and directly attributable to auditing, assessing, collecting, processing, and enforcing payments of delinquent taxes authorized in this section. If a county elects to delegate such authority to the department, the department shall audit only those businesses in the county that it audits pursuant to chapter 212. (11) INTEREST PAID ON DISTRIBUTIONS.— (a) Interest shall be paid on undistributed taxes collected and remitted to the Department of Revenue under this section. Such interest shall be include d along with the tax proceeds distributed to the counties and shall be paid from moneys transferred from the General Revenue Fund. The department shall calculate the interest for net tax distributions using the average daily rate that was earned by the State Treasury for the preceding calendar quarter and paid to the General Revenue Fund. This rate shall be certified by the Chief Financial Officer to the department by the 20th day following the close of each quarter. 10.B.c Packet Pg. 53 Attachment: Tourist Development Statute (3228 : TDT Revenues) (b) The interest applicable to taxes collected under this section shall be calculated by multiplying the tax amounts to be distributed times the daily rate times the number of days after the third working day following the date the tax is due and payable pursuant to s. 212.11 until the date the department issues a voucher to request the Chief Financial Officer to issue the payment warrant. The warrant shal l be issued within 7 days after the request. (c) If an overdistribution of taxes is made by the department, interest shall be paid on the overpaid amount beginning on the date the warrant including the overpayment was issued until the third working day following the due date of the payment period from which the overpayment is being deducted. The interest on an overpayment shall be calculated using the average daily rate from the applicable calendar quarter and shall be deducted from moneys distributed to the county under this section. History.—ss. 1, 2, 3, 4, 5, 6, 7, 8, ch. 77-209; s. 3, ch. 79-359; s. 72, ch. 79-400; s. 4, ch. 80-209; s. 2, ch. 80-222; s. 5, ch. 83-297; s. 1, ch. 83-321; s. 40, ch. 85-55; s. 1, ch. 86-4; s. 76, ch. 86-163; s. 61, ch. 87-6; s. 1, ch. 87-99; s. 35, ch. 87-101; s. 1, ch. 87-175; s. 5, ch. 87-280; s. 4, ch. 88-226; s. 6, ch. 88-243; s. 2, ch. 89-217; ss. 31, 66, ch. 89-356; s. 2, ch. 89-362; s. 1, ch. 90-107; s. 1, ch. 90-349; s. 81, ch. 91-45; s. 230, ch. 91-224; s. 3, ch. 92-175; s. 1, ch. 92-204; s. 32, ch. 92-320; s. 4, ch. 93-233; s. 1, ch. 94-275; s. 3, ch. 94-314; s. 37, ch. 94-338; s. 3, ch. 94-353; s. 1, ch. 95-133; s. 1434, ch. 95-147; s. 3, ch. 95-304; s. 1, ch. 95-360; s. 1, ch. 95-416; ss. 44, 46, ch. 96-397; s. 43, ch. 96-406; s. 15, ch. 97-99; s. 1, ch. 98-106; s. 58, ch. 99-2; s. 1, ch. 99-287; ss. 6, 11, 14, ch. 2000-312; s. 11, ch. 2000-351; s. 14, ch. 2001- 252; s. 10, ch. 2002-265; s. 1, ch. 2003-34; s. 1, ch. 2003-37; s. 2, ch. 2003-78; s. 145, ch. 2003-261; s. 1, ch. 2005-96; s. 1, ch. 2009-133; s. 1, ch. 2012-180; s. 1, ch. 2013-168; s. 2, ch. 2016-6; s. 1, ch. 2016-220. 10.B.c Packet Pg. 54 Attachment: Tourist Development Statute (3228 : TDT Revenues) Tourist Development Tax Authorized Uses pursuant to Section 125.0104. Fla. Stat. DescriptionCategory A ‐ Beach Renourishment & Facilities;  Includes Category D, Fishing Piers Category B ‐ Promote & Advertise Tourism ‐ Amateur Sports Tourism (pennies 1, 2 & 3 may be used pay as you go or may be pledged for debt, pennies 4 & 5 may be used pay as you go or pledged for debt with validation)Category B ‐ Promote and Advertise Tourism (activity, service, venue or event promoted to tourists)Category C ‐ Museums/Aquariums/ZoosProfessional Sports Facility Covention Centers1st Penny Yes Yes Yes Yes Yes2nd Penny Yes Yes Yes Yes Yes3rd Penny Yes Yes Yes Yes Yes4th Penny Yes (1) Yes Yes Yes 5th Penny Yes (1) Yes YesIndicates Collier County use pursuant to Ordinance No. 92‐60 as amended    (1)Amatuer Sports Tourism pay as you go without the issuance of debt ‐ Yes, to pay debt service requires validationH:\ENF\Divisions\TDC\TDC Funds Redistribution‐2017\Excel Workpapers\TDC distribution Analysis mirror Tim's Work 4‐12‐17.xlsx10.B.d Packet Pg. 55 Attachment: TDC Authorized Use Table wnotes 5-11-17 (3228 : TDT Revenues)