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Ordinance 98-095 O I CE A/~ OPa3I}~NCE /~ING ORDII~CE NO. 92-60 ~TING TO THE ~ OF A 2% TO~IST D~~ T~ ~ ~ ~DITION~ 1% T~ THROUGHO~ COLLIER CO~Y P~SU~T TO THE LO~ OPTION TO~IST D~~NT ACT, SECTION 125. 0104, ~RIDA STA~S, PR~IDING ~R ~~ TO SECTION THeE CONCEDING THE USE OF T~ ~S TO ~ E~I~S FOR ~SE~ ~D ~ OPEneD BY NOT FOR PROFIT OR~I~TIONS ~ OP~ TO THE P~LIC; PROVIDING ~R CONEICT E S~ILITY; PROVIDING ~R INCLUSION IN CODE OF ~WS O~IN~CES; ~ PROVIDING ~R ~ EFECTI~ DAE. WHEREAS, Section 125.0104, Florida Statutes provides for the levy of a local option tourist development tax by any county; WHEREAS, the Board of County Commissioners enacted Ordinance No. 92-60, which levied and imposed a tourist and development tax throughout Collier County for the purposes permitted in Section 125.0104, Florida Statutes, as amended, and to utilize previously collected tourist development taxes as authorized by Chapters 92-175 and 92-204, Laws of Florida, enacted by the Legislature at its regular session of 1992; WHEREAS, the Board of County Commissioners of Collier County, by an extraordinary vote, desires to amend the uses of tax revenue and tourist development plan; and WHEREAS, the proposed amendments were presented to the Collier County Tourist Development Council. NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA that: SECTION ONE: Amendment to Section Three of Collier County Ordinance No. 92-60. Section Three is hereby amended to read as follows: SECTION THREE: USE OF TAX REVENUES. A. The tax revenues received pursuant to this Ordinance and the tourist tax revenues previously collected from November 1990 to November 1991 pursuant to Ordinance No. 90-43 shall be used to fund the Collier County Tourist Development Plan, which is hereby adopted as follows: 1- Wo~sunderl~sre~d~;wor~s~=e ~let~. TOURIST DEVELOPMENT PLAN The two percent (2%} tourist development tax shall be levied throughout Collier County beginning the first day of the second month following approval of this Ordinance by referendum. The tax district shall include the entire geographic area of Collier County, Florida. The anticipated revenue for a two percent (2%) tourist development tax for all of Collier County over a twenty-four (24) month period is Seven Million Dollars ($7,000,000.00), less costs of administration. The additional one percent (1%) tourist development tax shall be levied throughout Collier County beginning the first day of January, 1996 and terminating on December 31, 1999. The tax district shall include the entire geographic area of Collier County, Florida. 1. The categories of use of the two percent (2%) tax revenues by specific project or special use are hereby listed in the order of priority and include the approximate cost or expense allocation for a twenty-four (24) month period for each project or use as follows: CATEGORY A - To finance beach improvement, maintenance, renour~shment, restoration and erosion control, including pass and inlet maintenance. Approximate cost Percentage of or expense allocation Net revenue $4,200,000 60%, 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 with an emphasis on off-season visitors to Collier County. The guidelines for Category B funding are attached as Exhibit "A" and incorporated herein. Approximate cost Percentage of or expense allocation Net revenue $2,310,000 40% The percentage of net revenue within Category B shall be further specifically allocated as follows: 2- Words~lb~late~d~;words:L~=k'~,h.~u~ar~dcl~. la) For tourism advertising and direct marketing - $1,750,000 25% 2b) For localprojects and/or activities which promote tourism - $560,000 to At least 8%, but up to 15% $1,050,000 depending on amount budgeted by the Board of County Commissioners for Category C. CATEGORY C - To acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate or promote one or more County owned museums or museums that are owned and operated by not for profit organizations and open to the public. Approximate cost Percentage of or expense allocation Net revenue $0 to $490,000 Amount budgeted for this Category by the Board of County Commissioners each fiscal year, but not to exceed 7%. This amount may be amended upwardly or downwardly prospectively from the date of the budget amendment approval, provided that the amount of the aggregate allocation per fiscal year budget amendment does not exceed 7% of the net revenue. 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. Approximate cost Percentage of or expense Net revenue $0 to $200.,000 Amount budgeted for this Category by the Board of County Commissioners each fiscal year, but not to exceed $200,000. This amount ~.. :. may be amended upwardly or ~. downwardly prospectively from the date of the budget amendment approval, provided that the amount of the aggregate allocation per ~=' fiscal year does not exceed ~ $200,000. Words ~ tre sdded| words ~ ~re deletcd. It is the intent of this Ordinance that the above uses shall be funded separately, but simultaneously in the above percentages regardless of the actual amount of net revenues collected. Upon expiration of the additional 1% tourist development tax as described in this plan, the Tourist Development Council may request the Board of County Commissioners to review the funding allocations at five year intervals. 2. The additional one percent (1%) tax revenues collected pursuant to Section Two (F) shall be used to finance beach improvement, maintenance, renourishment, restoration and erosion control. 3. The revenues to be derived from the tourist development tax may be pledged to secure and liquidate revenue bonds in accordance with the provisions of Section 125.0104, Florida Statutes. Such revenue bonds and revenue refunding bonds may be authorized and issued in such principal amounts, with such interest rates and maturity dates, and subject to such other terms, conditions and covenants as the governing board of Collier County shall provide. This paragraph shall be full and complete authority for accomplishing such purposes, but such authority shall be supplemental and additional to, and not in derogation of, any powers now existing or later conferred under law. 4. The event bonds are issued by Collier County for any of the purposes enumerated by the Tourist Development Plan, the amount of tourist development tax receipts used to pay debt service on such bonds may exceed the percentages provided for the purpose for which such bonds were issued; provided, however, the maximum annual debt service on such bonds, together with any other obligations of Collier County which were issued to finance improvements for the same purpose and which are secured by the tourist development tax, must not exceed the stated percentage of tourist development tax receipts provided in the Tourist Development Plan for such purposes, as calculated as of the date of sale of such bonds. For purposes of performing the calculations described in this paragraph, the amount of tourist development tax receipts shall be assumed to be the amount provided as such in Collier County's immediately preceding annual 4- Words und~lin~arc~d~;wor~:t~ck ~aredelet~. .! 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. B. The above and foregoing Tourist Development Plan may not be substantially amended except by ordinance enacted by an affirmative vote of a majority plus one additional member of the Board of County Conunissioners. 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 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 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 Ordinances may be renumbered or relettered to accomplish such, and the word "ordinance" may be changed to "section", "article", or any other appropriate word. SECTION FIVE: EFFECTIVE DATE. This Ordinance shall become effective upon filing with the Secretary of State. Wor& ~rlTmed are sdded; words :',.-_':h '~_:~'-:'~. ar~ deleted. PASSED AND DULY ADOPTED by a vote of a majority plus one of the Board of County Commissioners of Collier County, Florida, this ..ATTEST: /. BOARD OF COUNTY COMMISSIONERS · DWIGHT E. BR0.~K, CLERK OF COLLIER COUNTY, FLORIDA .; p ~gVe s o orm and legal sufficiency: ~is ordlncnce {Hed with ~e 4 and ocknowledgement of that ~d~ ~. '~sh~on Jilin ceived thi ~ cloy ~ff:~i~e~{~ To~M Ta ~tn~ 9~- Words ~erltned are tdded; words stSmk4im~t/~ 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 copy of: ORDINANCE NO. 98-95 Which was adopted by the Board of County Commissioners on the 24th day of November, 1998, during Regular Session. WITNESS my hand and the official seal of the Board of County Commissioners of Collier County, Florida, this 25th day of November, 1998. DWIGHT E. BROCK Clerk of Courts and. Clerk Ex-officio to Board of" County Commissioner. ',