Loading...
Ordinance 2005-43 Rev. 7/26/05 ORDINANCE NO. 2005- ~3 AN ORDINANCE 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 AND AN ADDITIONAL 1% TAX ( 3RD PERCENT) THROUGHOUT COLLIER COUNTY PURSUANT TO THE LOCAL OPTION TOURIST DEVELOPMENT ACT, SECTION 125.0104, FLORIDA STATUTES, AS AMENDED; PROVIDING FOR ADOPTION OF AN ADDITIONAL 1% (4 TH PERCENT) TOURIST DEVELOPMENT TAX TO BE USED FOR TOURISM PROMOTION; PROVIDING FOR AMENDMENT CONCERNING THE USE OF A PORTION OF CATEGORY B TOURISM FUNDS FOR TOURISM PROMOTION ADMINISTRATIVE COSTS AND DISASTER RECOVERY ADVERTISING WITH REMAINING FUNDS TO BE DISTRIBUTED TO CATEGORY A USES; PROVIDING FOR CONFLICT AND SEVERABILITY; PROVIDING FOR INCLUSION IN CODE OF LAWS AND ORDINANCES; AND PROVIDING FOR AN EFFECTIVE DATE. f:: i ~.,' r'~ ~ ~ p c:: c""') """'n :~~~ ~ ._,....~~ i' ¡ , tv """'0": -' G:) ,~"'\ , .. \ ~ .'::) '[', ....- r:" C'. -(') r-'" c""·; o~~\ ~"J'~, .-.-' '-"' {"'"". "P ç' - WHEREAS, Section 125.0104, Florida Statutes, provides for the levy of a local option tourist development tax by any county; and WHEREAS, the Board of County Commissioners enacted 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, the Board of County Commissioners amended Ordinance No. 92-60 on October 24¡ 1995 by adopting Ordinance No. 95-56 to levy an additional 1% (3rd percent) tourist development tax; and WHEREAS, the Board of County Commissioners by majorit~ vote desires to adopt an additional 1% ( 4th ) percent tourist development tax to be used to fund tourism promotion; 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; 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 COMMISSIONERS OF COLLIER COUNTY, FLORIDA that: 1 - Words underlined are added; words str~ck thro~gh are deleted. Rev. 7/26/05 SECTION ONE: AMENDMENT TO SECTION TWO OF COLLIER COUNTY ORDINANCE NO. 92-60, AS AMENDED Section Two is hereby amended to read as follows: Section Two - Tourist Development Tax A. There is hereby levied, imposed and set a tourist development tax throughout the geographic area of Collier County¡ Florida at a rate of two percent (2%) of each whole and major fraction of each dollar of the total consideration charged every person who rents, leases or lets for consideration any living qu~rters or accommodations in any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, rooming house, mobile home park, recreational vehicle park¡ or condominium for a term of six (6) months or less, as provided in Section 125.0104(3) (a)¡ Florida Statutes, as amended, unless such person rents, leases, or lets for consideration any living quarters or accommodations which are exempt according to the provisions of Chapter 212, Florida Statutes. When receipt of consideration is by way of property other than money¡ the tax shall be levied and imposed on the fair market value of such non-monetary consideration. B. The tourist development tax shall be in effect until repealed by the Board or repealed by referendum pursuant to Section Ten herein and shall be in addition to any other tax imposed pursuant to Chapter 212, Florida Statutes, and in addi tion to all other taxes, fees' and the considerations for the rental or lease. C. The tourist development tax shall be charged by the person receiving the consideration for the lease or rental, and it shall be collected from the lessee, tenant, or customer at the time of payment for the consideration for such lease or rental. D. Pursuant to Chapter 212, Florida Statutes¡ the State of Florida¡ Department of Revenue shall keep records showing the amount of taxes collected, which 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 hours of the said Department of Revenue subject to the provision of Section 213.053, Florida Statutes. 2 - Words underlined are added; words struck through are deleted. Rev. 7/26/05 E. Pursuant to Section 125.0104(10)1 Florida Statutes, the Collier County Tax Collector shall be responsible for the collection and administration of the tax. Collections received by the Tax Collector shall be placed in the county tourist development trust fund, which shall be established by resolution of the Board of County Commissioners prior to receipt of any tax revenues collected pursuant to this Ordinance. F. Pursuant to Section 125.0104(3)(d)1 Florida Statutes 1 the Board of County Commissioners by an extraordinary vote hereby levies, sets and imposes an additional 1% tourist development tax (3rd percent) to be collected in the same manner as the 2% tax collected pursuant to this Ordinance. G. Pursuant to Section 125.0104 (3 () (1), Florida Statutes, the Board of County Commissioners by a maiority vote hereby levies, sets and imposes an additional 1% tourist development tax (4th percent) to be collected in the same manner as the 2% tax collected pursuant to this Ordinance. SECTION TWO: AMENDMENT TO SECTION THREE OF COLLIER COUNTY ORDINANCE NO. 92-60, AS AMENDED Section Three is hereby amended 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 Seven Million Dollars ($7,000,000.00), less costs of administration. The additional one percent tourist development tax ~ percent) was levied throughout Collier County beginning the first day of January 1 1996. A majority of the electors of Collier County voting in a straw referendum election approved the 3 - Words underlined are added; words struck thro~gh are deleted. Rev. 7/26/05 continuation of the addi tional 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 addi tional tourist development tax (4th percent) shall be used to finance tourism promotion as provided herein. The tax district shall include the entire qeoqraphic area of Collier County. Florida. (1) The categories of use of the two percent, one percent (yd 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 - CATEGORY B - CATEGORY C - 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 of the 1% tax percent) ¡ reduced by amount required Category D. 100% JL the for 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 tq 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 23.236% of the 2% tax and 100% of the additional 1% tax (4t:n percent) To acquire, construct, extend, enlarge, remodel, repair, improve¡ maintain¡ operate or promote one or more County owned or operated museums or municipal owned museums or museums that are owned and operated by not for profit organizations and open to the public. 4 - Words underlined are added; words struck thro~gh are deleted. Rev. 7/26/05 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 1 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 or operated Museums: 22% C (2) : Municipal owned museums and Museums owned and operated by not for profit organizations open to the public: 4.764% CATEGORYD - To acquire 1 construct 1 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 1 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 $2001000. It is the intent of this division that the above uses shall be funded separately 1 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 TWO (F) shall be used to finance beach park facili ties 1 beach improvement, maintenance 1 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 beachl shoreline or ioland lake or river. 5 - Words underlined are added; words struelc through are deleted. Rev. 7/26/05 th 1 (3) The additional one percent tax (4 percent) col ected pursuant to Section TWO (G) shall be used entirely to finance tourism promotion includinq advertisinq, public relations, promotion, research and fulfillment. Tourism promotion administrative costs shall not exceed 32% of the total amount collected each fiscal year for Cateqory B uses and shall be financed solely from the 23.236% portion of the 2% tax. The Disaster Recover Advertisinq Fund will be financed from the 23.236% of the 2% tax at the rate of $500.000 in FY06, and $500.000 in FY07, and UP to $500,000 in FY08, and budqeted each subsequent year to maintain a maximum level of $1.5 million. At the end of each fiscal year, any remaininq funds in the 23.236% of the 2% tax after fulfillment of the above uses in the 23.236% of the 2% tax will be distributed to Cateqory "A" with 66% allocated to beach and inlet manaqement proiects and 34% to beach access proiects. It is the intent of the Board of County Commissioners to maintain this new level of tourism promotion dollars in the future. +3+lAl The revenues to be derived from the tourist development tax may be pledged to secure and liquidate revenue bonds in accordance wi th 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+ .12l. 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 wi th any other obligations of Collier County which were issued to finance improvements for the same purpose and which are secured by the 6 - Words underlined are added; words struck through are deleted. Rev. 7/26/05 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 therein. +5+lQl 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 THREE: 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 cou'rt of competent jurisdiction¡ such portion shall be deemed a separate¡ distinct, and independent provision and such holding shall not affect the validity of the remaining portion. SECTION FOUR: 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 Ordinance may be renumbered or relettered to accomplish such, and the word "ordinance" may be changed to "section", "article", or any other appropriate word. 7 - Words underlined are added; words struck through are deleted. Rev. 7/26/05 SECTION FIVE: 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. The additional one percent tourist development tax (4th percent) shall be effective on the first day of the second month following approval 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 ¡~Ú-H'" day of :r \A, \y , 2005. ATTEST: DWIG,ær...;J;:. BROCK, Clerk ,. ", . \ '. - ; , 't,;\CIJ . IJ:)/II")"'" . - , r "~:."'... ............'1 J,') '¡I,- ":i ".,' ·:;;~"'::i'·~1···;~;··· BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA By, ~W. ~ FRED W. COYLE, Chalrman Approved as to form and 1 etl"d:fiTil Heidi F. Ashton ~ Assistant County Attorney CPo TDC\Ord\7/11/05 This ordinance filed with the ~tary 0 State'~ O'ff~..e,-tþe ~day U,) ~ o.n.d acknowle ge~!J~..:Of that f, '"9 receíved thîs'"'fCT' d - oy Co. 8 - Words underlined are added; words struck through are deleted. 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 and correct copy of: ORDINANCE 2005-43 Which was adopted by the Board of County Commissioners on the 26th day of July 2005, during Regular Session. WITNESS my hand and the official seal of the Board of County Commissioners of Collier County, Florida, this 27th day of July, 2005. DWIGHT E. BROCK Clerk of Courts and C~~~k . (. .,1,.. Ex-officio to Boa~d·<?,f..:.·.:, County Commissione:r,s·... . ~ ../.....t.!:.::."..J, '; ~; ~.~ ~~, ,~..~t:~ : ..I'.~.. .~, I " ., . ¡ ..... ~ By: Ann Jennej óhir~>,.:· " Deputy Clerk:," ,'7"::' ..~.. ¡.. !' ,I ~ .1 ~ : : .7,'~·'~ \ . . I .