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Ordinance 97-21 ORDINANCE NO. 97- 21 '~e,. AN ORDINANCE AbfENDING ORDINANCE NO. 92-60 RELATING TO THE LEVY OF A 2 % TOURI ST DEVELOPMENT TAX AND AN ADDITIONAL 1% TAX THROUGHOUT COLLIER COUNTY PURSUANT TO THE~ LOCAL OPTION TOURIST DEVELOPMENT ACT, SECTION~ 125. 0104, FLORIDA STATUTES, PROVIDING FOR~ AMENDMENT TO SECTION THREE CONCERNING THE USE~ OF TAX REVENUES AND THE TOURIST DEVELOPMENT~ TO ADOPT UZDE,.I S AND TO ~LLLOW EXPENDITURES FOR FISHING PIERS, PROVIDING FOR AMENDMENT TO SECTION ELEVEN (G) TO ALLOW THE COUNTY TO RETAIN FUNDS FOR ADMINISTRATIVE COSTS; PROVIDING FOR CONFLICT ~ SEVERABILITY; PROVIDING FOR INCLUSION IN 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; 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 Words llllli~lill~areadd~;wordsstnselt-gh~l~a~deIct~. fund the Collier County Tourist Development Plan, which is hereby adopted as follows: 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, 19~6 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, renourishment, restoration and erosion control, including pass and inlet maintenance. Approximate cost Percentage of or expense allocation Net revenue $4,200,000 60%r reduced by the amount [equired 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. , % Words underlin~l ar~ added; words sr~k ',~,.'=~ sre delcwd. Approximate cost Percentage of or expense allocation Net revenue $2,310,000 33% to 40% The percentage of net revenue within Category B shall be further specifically allocated as follows: le) For tourism advertising and direct marketing - $1,750,000 25% For local projects 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 - 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 ~ allocation per fiscal year ~ does not exceed 7% of the net revenue. CATEGORY D - To ac uire construct extend enlar e remodel, ~e~air? improve? maintain? operate or promote one or more fishing piers which are ublicl owned and o erated. A_p_proximate cost Percentageof or expense Net revenue $0 to $200 000 Amount budgeted for this ~the Board of County Commissioners each fiscal ear but not to exceed $200~000. This amount maybe amended ~ downwardl ros ectivel from the date of the budget amendment~rovided that the amount of the ~9!_~ate allocation per 3- Wo~sund~lln~z'~d~;wordsm~ak-dmm~are~lc'~d. fiscal year does not exceed $200r000. 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 s'cure 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 Wo~sund~rl~are~d~;wo~sSmsk-4~aredel~. 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. B. The above and foregoing Tourist Development Plan may not be substantially amended except by ordinance enacted by an affirmative vote of a majority plus one additional member of the Board of County Commissioners. SECTION TWO: Amendment to Section Eleven (G) of Collier County Ordinance No. 92-60 Section Eleven (G) is hereby amended to read as follows: SECTION ELEVEN (G): The amount of administrative costs retained by the Tax Collector shall be negotiated annuallye but shall not exceed three percent (3%) of the tax collected herein. The remainder of the tax collected shall be submitted to the County on a .monthly basis. If the Tax Collector retains less than 3% of the tax collected for administrative costse the COUNTY may retain an amount UP to 3% for administrative costs provided the aggregate amount retained by the County and the Tax Collector does not exceed 3% of the tax collected. 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. Wo~smx~rJjn~re~ded;words$~a~ ~. 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 tenumbered 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. PASSED AND DULY ADOPTED by a vote of a majority plus one of the Board of County Commissioners of Collier County, Florida, this jW 7~5 day of __j~., 1997. ATTEST: BOARD OF COUNTY COMMISSIONERS D~3H~J ~f BROCK, CLERK OF COLLIER COUNTY, FLORIDA ,4', .-' .' ~-' ".//i TIMOT~Y.ANC~ Heidi F. Ashton Assistant County Attorney 6- % Words ~ ttr~ added; words s~~ are deleted, MISSION STATEMENT The goal of the Tourist Development Council is to advise the Collier County Board of Commissioners with respect to the expenditure of Tourist Development tax revenue. The goal of Tourist Tax expenditures is to promote tourism in Collier County with an emphasis on the shoulder and off season of May through November. APPLICATION AND REVIEW PROCESS I ) TDC Administrator. The Collier County Manager or his designee shall be the administrator of the Tourist Development Council (TDC). Applications and information for project funding should be obtained from: Administrator/Director Collier County Tourist Development Council County Acuninistrator Office 3301 Tamiami Trail East Administration Building, 2~ Floor Naples, Florida 34112 (941) 774-8717 2) Applications. All applicants shall be required to complete an application package which shall be used to determine eligibility and priority of funding. All applications must include a comprehensive marketing action plan which addresses the mission statement of the Tourist Grant Program and a time line with particular emphasis on generating room/nights. Fifteen copies of the application must be submitted. All applications must be submitted thirty (30) days prior to the next TDC meeting. Quarterly meetings are scheduled for the third Monday of J'anuary, April, July and October; however, Category B2 applications will be heard only at the April and October meetings. The TDC Administrator will advertise the schedule of quarterly TDC meetings on or about September of each year. The TDC Administrator will review the application for completeness. Incomplete or insufficient applications will automatically be returned. Minor irregularities may be waived by the Tourist Development Council, and supplemental information may be provided by the Applicant prior to the meeting at which the Tourist Development Council will consider the application. The TDC Administrator will submit the application to the TDC with an evaluation relative to the selection criitcria. The TDC will then make its recommendation to the BCC. The BCC will review the TDC recommendation and finally approve or deny funding. .. 1 3) Presa. Each applicant may make a presentation before the TDC at the discretion of the Chairman or by the acclamation of the Tourist Development Council. Public comment shall be allowed either during or immediately after all presentations. 4) Contracts. Ifapproved for funding, all applicants will be required to sign an agreement with Collier County in a form approved by the Board of County Commissioners. 5) Selection criteria. The TDC will create its own selection criteria, but may include, without limitation, the following: the ability to promote touHsm nationally and internationally, ability to generate room nights, ability to promote shoulder and off- season and ability to attract out-of-County visitors. DISBURSEMENT GUIDELINES FOR ADVERTISING AND PROMOTION CATEGORY (B1). , 1) F. ligjhlt. Ap~a~. Any gover, ,laental, or not-for-profit entity is eligible for funding. 2) ~. Funding may be used to promote Collier County or a specific geographic area within Collier County as a tourist destination through promotional activities common to destination marketing. These activities may include, but not be limited to, publicity, Public relations, advertising fulfillment, and advertising/promotion by direct mail, television, radio, newspaper, magazine and/or any other media forms such as videos and brochures. It may also include reasonable expenses necessitated by appearances at trade shows. All activities must promote the shoulder and off-season of May through November. DISBURSEMENT GUIDELINES FOR LOCAL PROJECTS AND/OR ACTIVITIES WHICH PROMOTE TOURISM CATEGORY (B2). 1) E!i~ble Organizations. Any governmental, not-for-profit or for-profit entity is eligible for funding. 2) ~. Eligible activities are program/, festivals or special events and local projects and activities which have a history ofor the potential for attracting out-of-county visitors, either as participants or spectators, generating hotel/motel, campground, room nights. Consideration will also be given to events which can generate national, state or regional media exposure for Collier County or a specific geographic area within Collier County. 3) Use of Funds. For applications over $25,000.00, funding may only be used for the advertising and promotion as described above under Category B I of the Ioc'al projects and/or activities which promote tourism. For applications under $25,000.00, TDC funds may be used for the funding of the local project and/or activity. For applications $25,000.f~ or less, the following are ineligible .~xp~mditures: 2 1. Annual operating expenditures not directly related to the activity or project. 2. Employment ofpersonnel not directly related to the activity or project and not specified in grant application. 3. Capital improvement, including but not limited to new construction, renovation, restoration and installation or replacement of fixtures. 4. Purchase of tangible personal property, including but not limited to office furnishings or equipment, permanent collections or individual pieces of art. 5. Interest, or reduction of deficits or loans. Expenses incurred or obligated prior to or after project funding period. 6. Prize money, scholarships, awards, plaques, or certificates. ~I~ 7. Travel not directly associated with the project. 8. Projects which are restricted to private or exclusive participation except for invitational events which require a prequalification of pg. ztieipants through proven ability tO generate hotel room nights during the Naples' area should season. 9. Private ~:ntertainment, food or beverages except for invitational events which require a prequalification of participants through proven ability to generate hotel room nights during the N :?les' area should season. 10. Making payments for goods or services purchased for previous or other events. i I. Events which are exclusively local in nature such as a parade. REPORTING REQUIREMENTS. All applicants that are awarded funding from Category B2 will be required to evaluate and monitor the tourism impact of the event. Within ninety (90) days after the event, the applicant will be required to provide a written report to the County Managers office and shall appear at the next meetingof the tourist development tax council following the submission of the wriuen report. h:/cw/hfa/TDC/pidcline~s 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 N0.97-21 Which was adopted by the Board of County Commissioners on the 20th day of May, 1997 during the Regular Session. WITNESS my hand and the official seal of the Board of County Commissioners of Collier Cohnty, Florida, this 22nd day of May, 1997. DWIGHT E. BROCK .~%~{]$ ,~' By:Sue Barbiretti~'~o' ".' Deputy Clerk '