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Ordinance 95-56 OKDX~AXCZ NO. 95- 56 AM ORD~IIXMC~ :AMXMDI~O ~Z~ ~0, g 2 - ~ ~ D~ ~, 8~ 125 · 0 104, ~RID~ 1~ O~ a 1~al ~ton t~rlst d~el~en~ tax c~nty; ~~ ~e ~a~ o~ c~ty C~tsstoners ena~ed d~el~nt ~x ~h~C collier C~nty ~or the ~nttted In Se~t~ 125.0104, FZ~lda Starurea, as to utilize ~t~.1y college4 t~rtst deveZopenC au~ortz~ ~ ~a~ers 92-175 a~ 92-204, ~wl'o~ Flort~, eased ~ ~e ~tslat~e at IU re~lar session of 1992I ~N, ~e Boa~ of ~nty C~isstoners of Collier C~nty, ~ an e~ra~di~ v~e, desires to to 1~ sn addltionaZ Xt t~rls~ develo~ent tax to fund ~ach rsn~ls~enC; and Um, the pro~s~ a~ndments were presented to Collier County T~rtst Developent C~ncil. SS~Z~ ~s ~endmenC to SeXton ~o o~ Collier C~nty ~dtnance No. 92-60. Section ~o is here~ amended to read as ~o11~s: - 1- ~ords ~ are add~; vor~ ;~==~ ~=~ are deleted. A. There J.s here~:~/' levJ. ed, J. mposed and set a tourist devalopment tax ,',',',',',',',',throughout the geocJ'raphJ. c area of Collier County, Florida at a rate of tvo percent (2t) of each vhole and ma:~c~' fractJ. on of each dollar of the total cons:[.deratJ. on 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, rooming house, mobile home park, recreational vehicle park, or condominium for a ten of six (6) months or leeS, as provided in Section 125.0104(3)(a), Florida Statutes, as amended, unless such parson rents, leases, or lets for conslderatlou any l~vJng quarters or accommodations which are exempt according to the provisions of Chapter 212, Florida Statutes. When receipt of consideratlon is by way of property other than money, the tax shall be levied and tmposect on the fair market value of such non-monetary consideration. B. The tourtat development tax shall be in effect until repealed by the Board or repealed by referendum pursuant to Section Ten hereJn End shall be In addttJon to any other tax imposed pursuant to Chapter 212, Florida Statutes, and addition to all other taxes, fees and the considerations for the rental or lease. e. The tourist development tax shall be charged by the person recetv~ng the consideration for the lease or rental, and it shall be coilcored from the lessee, tenant, or customer at the time of payment for the consideration for such lease 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 vhlch the tax authorized by this act Is applicable. -2 - Words ~ are added; wor~s e%~ are deleted. These records shall be open for inspection durinq ~he roqular office hours of the said Department of Revenue subject ~o the provision of Section 213.053, Florida Statutes. So Pursuant to Section 125.0104(10), Florida 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 resolution of the Board of County Co~nissioners prior to receipt o~ any tax revenues collected pursuant to this ordinance, r- Pursuant to Section 125.0104 (31 (dl. ~lorida StatutesL the Board o~ County Commiesi~ers by an extraordinary vo~a hereby levies. sets and i~oses an additional 1% tourist development tax to be collected in the same manner as the 2t tax collected ~ursuant to this Ordinance. SECTlOll TWOS Amendment to Section Three o~ Collier County Ordinance No. 92-60. Section Three fs hereby amended to read as follows: SECTION ~/~X'~S USZ OF TJ~T X. The tax revenues received pursuant to this Ordinance and the tourist tax revenues previously collected rr~n November 1990 to November 1991 pursuant to Ordinance No. 90-43 shall be u~ed to ~und the Collier County Tourist Development Plan, which is ~ereby adopted as molloyez The two percent (2t) tourist development tax shall be levied throughout Collier County beginninq the first day of the second month followin~ approval of this Ordinance by referendum. The tax district shall include the entire geocJraphic area of Collier County, Florida. The anticipated reven~e ~or a two percent (2%) tourist development tax ~or all - 3 - Words ~ are added; words e4~ee~--M~.~ are deleted. of Collier County over a tventy-Cour (24) month period is Seven l~illion Dollars ($7,000,000.00), tess coetm of administration° · l~e additional one Deccent (1%1 tourist develooment tax shall be levied throuahout Collier County beainntna the first day of ~a~uacv. 1996 and terrains%ins on Dece~er 31. 1999. tax district shall include the entire qec~rCaohic area. of , Collier County. FlOrida° lo The categories of use o£ the tvo percent (2%) tax revenues by speci£ic project or special use are hereby listed in the order of priority and include the approximate cost or expense allocation £or a tventy-Zour (24) month period for each pro~e~t or use as CATEGOR~ X - To finance beach improvement, ~main- %chance, renouriehment, restoration and erosion control, including pass and inlet ~aintenance. Approximate cost Percentage or expense allocation Net revenue $4,200,000 CATEGORY B - To promote and advertise county touria vlthtn the State of Florida, nationally and internationally, which encourages tourin with an emphasis on of~-season visitors to Collier County. Approximate cost Percentage o£ or expense allocation Net revenue $2, S00,000 40% The percentage of net revenue within Category B shall be further specifically allocated as a) For tourlsm advertising and direct marketing - $1,750,000 25t b) For local projects and/or activities which promote tourin - $1,050,000 15% 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. -4 - Words ~ are added~ words s4week-4iv~e~ are deleted. U~on exoiration o~ the additional 1% tourist development tax as described in this elan. the TOUrist Oevelooment Council may reauest the Board of County Co~missioners to reviev the fundins allocations at five year intervals. 2. The additional one percent (111 tax revenues collected oursuant to Section TWo (FI shall be used to finance beach imorovement. maintenance. renourishment. restoration and erosion control. &- 3, The revenues to be derived from the tourist dsvelolmen~ tax ~ay be pledged to secure and liquidate revenue bonds in sccordance with the provisions ot Section 125.0104~ Florids Statutes, Such revenue bonds sad revenue rsZunding bonds may be suthorized and issued in such principal smcunts, vith such interest rates and maturity dates# and subject to such other tern, conditions and covenants as the governing board o£ Collier County shall provide. This paragTaph shall be full and complete authority for accomplishing such purposes, but such authority shall be supplemental and additional to, and not in deroqation oZ ~ any povers n~v existing or later conferred under lay. S, 4. In the event bonds are issued by Collier County for any of the purposes enumerated by the Tourist Development the amount of tourist development tsx receipts used to pay dsb~ service on such bonds may exceed the percentages provided for the purpose for which such bonds ~ere issued however, the maximm annual debt service on such bonds~ together ~ith any other obligations of Collier County ~hich vers issued to finance improvements for the same purpose and vhich are secured by the tourist dsvelolment tax, must not exceed the stated percentage oZ tourist development tax receipts provided in the Tourist Development Plan for such purposes, as calculated as of the date of sale o~ such bonds. - 5 - Words ~ are added; ~ords :6-:~c~ *.~:c~;~ are deleted. for pu~T)oses o£ pertormin~ the calculations described in Chic paragraph, the emount oC tourist development tax receipts sh811 ~ amsuMd Co ~ the am~n~ provided as such In Collier C~nty'e ~nediateZy ~eced~ng annua~ audit, plug, iC the o~ such tax vas i~sed or incensed subse~en~ to the hginning o~ the ~rl~ ~lch vas auditS, an am~nC e~al. to ~e satiate ~ ~e C~nty ~nager o~ the moneys the C~nty v~ld have receiv~ if the ~x i~sition or in~ease had hen in eZre~ d~ing the entire audit peril. ~t or prior to is~ance ot ~nds ~e C~nty ~nager shall pr~ide a ce~iticate as to the ti~l~s r~ired in this para~aph, ~ich ce~i~i~Ce shall h conclusive as to all matters ~ld~ therein. I. ~e a~e a~ f~oi~ T~risC D~el~enC Plan n~ ~ ~n~ially ase~ ~c~ ~ ordinance ena~ed ~ an aZZim~ive v~e oZ a ~i~y plua one additional m~r ~e ~ard ot ~n~y Cmissionars. Collier C~n~y ~di~nca No. 9S-46 is here~ regaled in i~a en~lre~y. Zn ~e ~ent ~t= ~d~nce con~Zt~ vtCh any ~her o~dt~nce ot ~Z~ter ~nty ~ ~her a~ltcab~e ~av~ the res~t~tve ~ha~Z a~ly. Zt a~ ~hra=e or p~ton ot ordinance ts heZd invalid or uncou~t~ut~onaZ ~ any c~ c~etent ~ur~l~ion, such · ~ion shall h den~ a separate, dlstln~, and inde~ndent pr~1sion and such holding shall not a~fs~ ~e validity of the rmining ~ion. ~e provisions of this ~dinance shall ~c~e and ~ ~ds a pa~ o~ the C~e oZ ~ws and ~dinances o~ Collier Florida. ~e sections o~ the Ordinances may be tenumbered or - 6 - Words underlined are added~ ~ords =~:==k ~h:==~ are deleted. Florida, The sections o£ the O=dtnancea may be ranumbered or tel,it,red to eccosplish such, and the word "ordinance" say be chan~ed to "sectionw, "article", or any other appropriate word. BT, C'Z~Oll SIX: EFFECTIll DXTEo This Ordinance shall become effective upon filing with the- Department o£ State and a certified coF/shall be filed with the Department of Revenue within 10 days after the adoption of this Ordinance · PASSED AND DULY ADOPTED by a vote of no less than a majority plus one of the Board of County Conisstoners of Collier County, Florida, this ~h day o£ October. , 1995o " A~T: ' '*' BOA31D OF · ..'*rdlCRT EZ* ~X, CLZRX By:OF CO .....a.,.. ..,' en s David C. Wetgel County Attorney - 7 - Words ~ara added; vords~ are deleted. C2 --e STATE OF FLORIDA} COUNT/OF COLLIER) X, DWI~{T g. BROCK, Clark of Courts in and for Judicial CIrcuit, Collier County, flor~da, do hereby cerCtfy ~ha= =he for~o~n~ is a ~e c~ of~ C)~ZN~C~ NO. 95-56. Which was adopted by ~he Board of County Commissioners on the 24Ch day o'f October, 1995, during Regular Session. WITNESS n~ hand and ~he official seal of the Board of County Commissioners of Collier CountT, Florida, this 25th day of October, 1995. · Clerk of Courts and.'~l~rk County commissi~narl ·: Deputy Clerk'.. d. · -'