Agenda 07/08/2014 Item #17F7/8/2014 17. F.
EXECUTIVE SUMMARY
Recommendation to approve an amendment to the Tourist Development Tax Ordinance No. 92 -60,
as amended, to authorize the reallocation of funds between Tourist Development Tax categories
with a superma,jority vote of the Board and make a finding that this item promotes tourism.
OBJECTIVE: To approve amended advertised Tourist Development Tax Ordinance to
authorize and fund a major renovation to the Naples Pier.
CONSIDERATIONS: Collier County has received a request from the City of Naples to use
Tourist Development Taxes to fund a major renovation to the Naples Pier. The City is the
recipient of a $200,000 Category "A" grant for FY 2014. However, an independent assessment
has revealed that for public safety and the integrity of the structure extensive repairs are needed.
Estimated total project cost is $892,000.
Ordinance 92 -60, as amended, provides an annual maximum Category "D" allocation of
$200,000 for fishing piers. To accommodate the City's request, staff prepared an amendment to
the Ordinance providing for an exception to funding limits as- needed with an affirmative vote of
the Board plus one additional member (super majority vote).
At the June 24, 2014 Board meeting, the BCC approved the advertisement of the amendment and
once advertised to be brought back for approval. This was advertised in the Naples Daily News
on June 27, 2014.
To fund the entire Pier major renovation project, the following Board actions were taken at the
June 24, 2014 BCC meeting:
1. Approved the FY 2014 $200,000 Category "A" grant to the City to carry forward to FY
2015.
2. Authorized the Chairman to execute the Category "A" Grant Agreement for FY 2015.
3. Approved the Ordinance amendment to allow for reallocation of tourist taxes among
categories with a super majority vote and authorized the County Attorney to advertise the
Ordinance for adoption at a future Board meeting.
4. Allocated $692,000 to Category "D" fishing piers in FY 2015.
5. Approved the necessary budget amendment.
6. Made a finding that these actions promote tourism.
No amendment to the FY 2014 grant agreement with the City of Naples is needed. Staff has
prepared a FY 15 Agreement allocating an additional $692,000 and referring back to the original
TDC grant agreement.
FISCAL IMPACT: Funds are available in Fund 195 TDC Beach Renourishment reserves to
meet the City's request. Budget will be available on - October 1, 2014 for FY 2014/2015 budget
allocating $692,000 from Fund 195 reserves to Project No. 90096 (Naples Pier Repairs). The
City has agreed to make no Category "D" (fishing pier) requests for a period of four years.
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GROWTH MANAGEMENT IMPACT: There is no impact to the growth management plan
related to this action.
ADVISORY COMMITTEE RECOMMENDATIONS: At the April 10, 2014 CAC meeting,
this item was approved unanimously. At the April 28, 2014 TDC meeting, this item was
approved unanimously.
LEGAL CONSIDERATIONS: The legislative intent to amend the tourist development tax
ordinance as proposed is to authorize the Board of County Commissioners to reallocate funds
between Board established categories with a super majority vote of the Board, however without
amending the ordinance each time. The Board currently has the power to reallocate funds with an
ordinance amendment. This proposed amendment would remain in compliance with Section
125.0104, Fla. Stat., and give the Board flexibility and greater efficiency to reallocate funds. This
item has been approved as to form and legality and requires a super majority vote (4 to 1) for
approval. — CMG
RECOMMENDATION: That the Board of County Commissioners approves an amendment to
the Tourist Development Tax Ordinance No. 92 -60, as amended, to authorize the reallocation of
funds between Tourist Development Tax categories with a super majority vote of the Board and
make a finding that this item promotes tourism.
Prepared by: J. Gary McAlpin, Coastal Zone Management Manager of the Natural Resources
Department
Attachments: A) Proposed amendment to Ordinance No. 92 -60, as amended.
B) Naples Daily News ad
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COLLIER COUNTY
Board of County Commissioners
Item Number: 17.F.
7/8/2014 17.F.
Item Summary: Recommendation to approve an amendment to the Tourist Development Tax
Ordinance No. 92 -60, as amended, to authorize the reallocation of funds between Tourist Development
Tax categories with a supennajority vote of the Board and make a finding that this item promotes tourism.
Meeting Date: 7/8//2014
Prepared By
Name: hambright_g
Title: Accountant, Coastal Zone Management
Approved By
Name: puigj
Title: Operations Analyst, Community Development & Environmental Services
Date: 06/25/2014 09:41:09 AM
Name: A1lisonKearns
Title: Manager Financial & Operational Support, Transportation Administration
Date: 06/25/2014 09:51:00 AM
Name: GaryMcAlpin
Title: Manager - Coastal Management Programs, Coastal Zone Management
Date: 06/25/2014 10:02:03 AM
Name: A1lisonKearns
Title: Manager Financial & Operational Support, Transportation Administration
Date: 06/25/2014 10:17:16 AM
Name: lorenz_w
Title: Director - CDES Engineering Services, Natural Resources
Date: 06/25/2014 11:36:43 AM
Name: KarenOberrath
Title: Accountant, Senior, Grants Management Office
Date: 06/25/2014 11:54:08 AM
Name: marcellajeanne
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Title: Executive Secretary, Transportation Planning
Date: 06/25/2014 12:42:21 PM
Name: ColleenGreene
Title: Assistant County Attorney, CAO General Services
Date: 06/25/2014 02:22:53 PM
Name: ThereseStanley
Title: Management/Budget Analyst, Senior, Grants Management Office
Date: 06/25/2014 04:01:18 PM
Name: EdFinn
Title: Management/Budget Analyst, Senior, Transportation Engineering & Construction Management
Date: 06/25/2014 04:24:13 PM
Name: klatzkowjeff
Title: County Attorney,
Date: 06/26/2014 04:47:50 PM
Name: ochs_1
Title: County Manager, County Managers Office
Date: 06/30/2014 01:35:31 PM
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7/8/2014 17. F.
ORDINANCE NO. 2014 -
AN ORDINANCE OF THE BOARD OF COUNTY COMMISSIONERS OF
COLLIER COUNTY, FLORIDA, AMENDING ORDINANCE NO. 92 -60,
AS AMENDED, ALSO CITED AS SECTION 126 -83 OF THE COLLIER
COUNTY CODE OF LAWS AND ORDINANCES, RELATING TO THE
LEVY OF A 2% TOURIST DEVELOPMENT TAX, AN ADDITIONAL
1% TAX (3an PERCENT), AND AN ADDITIONAL 1% TAX (4TH
PERCENT) THROUGHOUT COLLIER COUNTY PURSUANT TO THE
LOCAL OPTION TOURIST DEVELOPMENT ACT, SECTION 125.0104,
FLORIDA STATUTES, AS AMENDED; BY AMENDING SECTION
THREE, "USES OF TAX REVENUES," IN ORDER TO PROVIDE FOR
REALLOCATION OF FUNDS BETWEEN CATEGORIES A THROUGH
D; PROVIDING FOR CONFLICT AND SEVERABILITY; PROVIDING
FOR INCLUSION IN THE CODE OF LAWS AND ORDINANCES; AND
PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, Section 125.0104, Florida Statutes, provides for the levy of a local option
tourist development tax by any county; and
WHEREAS, on August 18, 1992, the Board of County Commissioners (Board) adopted
Ordinance No. 92 -60, which levied and imposed a 2% tourist and development tax throughout
Collier County for the purposes permitted in Section 125.0104, Florida Statutes, as amended; and
WHEREAS, through adoption of Ordinance No. 95 -56 and Ordinance No. 2005 -43, the
Board levied an additional 3rd and 4th percent tourist development tax; and
WHEREAS, the City of Naples adopted Resolution No. 14 -13429 authorizing the City
Manager to submit a Fiscal Year 2014/2015 Collier County Tourist Development Council
Category "A" Grant Application seeking $692,000 for a major renovation of the Naples Pier; and
WHEREAS, the City of Naples has also made a special request to Collier County to
allow $200,000 in Category "A" Grant Funds from Fiscal Year 2013/2014 to "roll over" to
Fiscal Year 2014/2015 for a total funding request of $892,000 for a major renovation of the
Naples Pier; and
WHEREAS, the Tourist Development Council has reviewed and recommends approval
of both City of Naples requests, recommends funding the major renovation of the Naples Pier up
to $892,000 as requested, and recommends amending Ord. No. 92 -60, as amended, to allow for
this reallocation; and
WHEREAS, the Board of County Commissioners will consider an amendment to the
Tourist Development Tax Ordinance No. 92 -60, as amended, in order to provide for the
Words Underlined are added; Words Stmoklre>o are deleted.
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reallocation of funds between Categories A through D which will allow for the additional
funding required (total $892,000) for the major renovation of the Naples Pier.
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that:
SECTION ONE: AMENDMENT TO SECTION THREE OF ORDINANCE NO. 92 -60,
AS AMENDED.
Section Three is hereby amended to read as follows:
SECTION THREE - 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 percent, 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:
CATEGORYA: 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.
Words Underlined are added; Words Sgmek 44weugh are deleted.
D -..- 7 ..rA
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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.
CATEGORYB: 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
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 owned
and operated.
Percentage of Net Revenue
Words Underlined are added; Words Lek Thfeugh are deleted.
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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 amendment 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 TWO
(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 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
Words Underlined are added; Words StFurak Thmugh are deleted.
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7/8/2014 17T.
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.
(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
( 8) (9) 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 the 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
Words Underlined are added, Words 84u6k Thfauph. are deleted.
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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 be effective upon filing with the Department of State.
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 , 2014.
ATTEST: BOARD OF COUNTY COMMISSIONERS
DWIGHT E. BROCK, CLERK COLLIER COUNTY, FLORIDA
, Deputy Clerk
Approved as to form and legality:
o M. Greene
Assistant. County Attorney
TOM HENNING, CHAIRMAN
Words Underlined are added: Words StFuek Thfeugh are deleted.
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NAPLES DAILY NEWS ((.Friday, June 27,2014 « 19D
NOTICE OF MEETING NnTICC IF
NOTICE OF INTENT TO CONSIDER ORDINANCE
Notice is hereby given that on July 8, 2014 in the Board of County Commissioners
Meeting Room, 3rd Floor, Administration Building, Collier County Government
Center, 3299 Tamiami Trail East, Naples, Florida, the Collier County Board of County
Commissioners will consider the proposed ordinance. The meeting will commence
at 9:00 A.M. The title of the proposed Ordinance is as follows:
AN ORDINANCE OF, THE BOARD OF COUNTY COMMISSIONERS OF COLLIER
COUNTY, FLORIDA, AMENDING ORDINANCE NO. 92-60, AS AMENDED, ALSO CITED
AS SECTION 126-83 OF THE COLLIER COUNTY CODE OF LAWS AND ORDINANCES,
RELATING TO THE LEVY OF A 2% TOURIST DEVELOPMENT TAX, AN ADDITIONAL
1% TAX (3RD PERCENT), AND AN ADDITIONAL 1% TAX (4TH PERCENT)
THROUGHOUT COLLIER COUNTY PURSUANT TO THE LOCAL OPTION TOURIST
DEVELOPMENT ACT, SECTION 125.0104, FLORIDA STATUTES, AS AMENDED; BY
AMENDING SECTION THREE, "USES OF TAX REVENUES,- IN ORDER TO PROVIDE
FOR REALLOCATION OF FUNDS BETWEEN CATEGORIES A THROUGH D; PROVIDING
FOR .CONFLICT AND SEVERABILITY; PROVIDING FOR INCLUSION IN THE CODE OF
LAWS AND ORDINANCES; AND PROVIDING FOR AN EFFECTIVE DATE.
Copies of the proposed Ordinance are on file with the Clerk to the Board and are
available for inspection. All interested parties are invited to attend and be heard.
NOTE: All persons wishing to speak on any agenda item must register with the
County administrator prior to presentation of the agenda. item to be addressed.
Individual speakers will be limited to 3 minutes on any item. The selection of an
individual to speak on behalf of an organization or group is encouraged. If
recognized by the Chairman, a spokesperson for a group or organization may be
allotted 10 minutes to speak on an item.
Persons wishing to have written or graphic materials included in the Board agenda
packets must submit said material a minimum of 3 weeks prior to the respective
public hearing. In any case, written materials intended to be considered by the
Board shall be submitted to the appropriate County staff a minimum of seven days
prior to the public hearing. All material used in presentations before the Board
will become a permanent part of the record.
Any person who decides to appeal a decision of the Board will need a record of the
proceedings pertaining thereto and therefore, may need to ensure that a verbatim
record of the proceedings is made, which record includes the testimony and
evidence upon which the appeal is based..
BOARD OF COUNTY COMMISSIONERS
COLLIER COUNTY, FLORIDA
TOM HENNING, CHAIRMAN
DWIGHT E. BROCK, CLERK
By: Martha Vergara, Deputy Clerk
(SEAL)
June 27. 2014 No 2079136,
lm
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