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Ordinance 92-060 ORDINANCE NO. 92-~0 AN ORDINANCE TO LEVY, IMPOSE AND SET A TWO PERCENT (2%) TOURIST DEVELOPMENT TAX THROUGHOUT COLLIER COUNTY PURSUANT TO THE "LOCAL OPTION TOURIST DEVELOPMENT ACT", CHAPTER 125. 0104, FLORIDA STATUTES; PROVIDING FOR THE COLLECTION OF SAID TAX; PROVIDING FOR A TAX ON EA~d WHOLE AND MAJOR FRACTION OF EACH DOLLAR OF THE TOTAL RENTAL CKARGED EVERY PERSON WHO RENTS, LEASES OR LETS FOR CON- SIDERATION ~NY LIVING QUARTERS OR ACCOMMODATIONS IN ANY HOTEL, APARTMENT HOTEL, MOTEL, RESORT MOTEL, APARTMENT, APARTMENT MOTEL, ROOMING HOUSE, MOBILE HOME PARK, RECR~TIONAL V~ICLE PAP. K, OR CO~.DOMINIUM~OR A TERM OF SIX (6) MONTHS OR LESS, PROVIDI~ THAT THE REVENUES SO RAISED BE UTILIZED --% IMPLEMENT ~"HE COLLIER COUNTY TOURIST DE- VELOPMENT PLAN; SETTING FORTH AND PROVIDIN~ FOR THE ADOPTION OF THE COLLIER COUNTY TOU~ST DEVELOPMENT PLAN; PROVIDING FOR A REFERENDq~ ON THE TOURIST DEVELOPMENT TAX; PROVIDING THE USE OF ~REVIOUSL¥ COLLECTED TAX RECEIPT~ SETTING FORTH THE ESTABLISHMENT OF THE TOURIST DEVELOPMENT COUNCIL BY PREVIOUS ORDINANCE; PROVIDING P~NALTIES FOR FAILURE TO COLLECT THE TAX LEVIED; PROVIDING PENALTIES FOR MIS- REPRESENTATION REGARDING COLLECTION OF TME TAX LEVIED; PROVIDING FOR COLLECTION BY LIEN; PROVIDING FOR REPEAL OF THE TAX BY REFERENDUM ELECTION; PROVIDING FOR LOCAL COLLECTION AND ADMINISTRATION OF THE TAX; PROVIDING FOR SEVERABILITY OF ORDINANCE PROVISIONS; SETTING FORTH AN EFFECTIVE DATE FOR THIS ORDINANCE; SETTING FORTH REQUIREMENTS FOR COPIES TO THE DEPARTMENT OF REVENUE; AND SETTING FORTH AN EFFECTIVE DATE FOR THE LEVY OF THE TAX. W~EREAS, Chapter 125.0104, Florida Statutes, provides for the levy of a local option tourist development tax by any county; and WHEREAS, pursuant to the provisions of said statute, the Board of County Commissioners of Collier County, Florida on March 24, 1992 adopted an ordinance establishing a Collier County Tourist Development Council and stating the Board of County Commissioners' intention to consider the enactment of an ordinance levying and imposing a tourist development tax; and WHEREAS, said Collier County Tourist Development Council has presented to the Board of County Commissioners its plan regarding tourist development; and WHEREAS, it is the intent of the Board of County Commissioners of Collier County, Florida to enaqt an ordinance levying and imposing a tourist development tax throughout Collier ,?. County, said tax to be used for the purposes permitted by Chapter " 054 ' ~00~ 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. NOW, T~EREFORE BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA that: This ordinance is adopted pursuant to the authority and requirements of Chapter 125.0104, Florida Statutes, for the purpose of levying and imposing the Tourist Development Tax, subject to approval by voters at a referendum election. It is further the intent of this ordinance to provide for the use of the receipts of the tax imposed by Ordinance 90-43 as required by Chapters 92-175 and 92-204, Laws of Florida. ~ TOURIST DEVELOPMENT TA~ 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 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 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 addition 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 Chapter 213.053, Florida Statutes. E. Pursuant to Section 125.0104(10), 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. SECTION THREE: USES OF TAX REVENUES A. The tax revenues r~ceived pursuant to this ordinance and the tourist tax revenues previously collected from November, 1990, to November, 1991, pursuant to Ordinance 90-43, sh~ll be used to 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 $?,000,000 less costs of administration. 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 a11ocatio~ 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% 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. Approximate cost Percentage of or expense allocation Net revenue $2,800,000 40% The percentage of net revenue within Category B shall be further specifically allocated as follows: a) For tourism advertising and direct marketing - $1,750,000 25% b) For local projects and/or activities which promote tourism - $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. 2. The revenues to ba derived from the tourist development tax may ba pledged to secure and li~uidats 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 Oollier 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. 3. In 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 purpose, as calculated as of the date of sals 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. 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. ~ BALLOT OUESTION Pursuant to Chapter 125.0104, Florida Statutes, the Board of County Commissioners, by resolution, shall cause to be placed on the ballot at the next regular or special election to be held in 5 Collier County, the question of the approval or disapproval of this ordinance, such question to be preceded by an explanatory statement o= title as set forth in such resolution, with such question to appear on the ballot substantially as follows: FOR THE TOURIST DEVELOPMENT TAX AGAINST THE TOURIST DEVELOPMENT TAX ~ USE OF PREVIOUSLY COLLECTED TAX RECEIpTS In accordance with Chapters 92-175 and 92-204, Laws of Florida, the tourist tax revenues previously received by the County pursuant to Ordinance 90-43 shall be expended as follows: A. If the voters approve the imposition of the tourist tax at the referenda provided in Section Four, 60% of the tax revenue previously received shall be expended to finance beach improvement, maintenance, renourishment, restoration and erosion control, including pass and inlet maintenance; and 40% shall be expended to promote and advertise Collier County tourism within the State of Florida, nationally and internationally, which encourages tourism with an emphasis on off-season visitors to the County. B. If the voters disapprove the imposition of the tourist tax at the referenda provided in Section Four, the revenue shall be expended for the uses provided in Section Two of Ordinance 90-43. ~u~ TOURIST DEVELOPMENT CO~IL Pursuant to the provisions of Chapter 125.0109, Florida Statutes, the Board of County Commissioners established by Ordinance 92-~8 an advisory council which is known as the "Collier County Tourist Development Council". The council is composed of nine members, the original membership of which have been appointed by the Board of County Commissioners by Resolution No. 92-238. Ordinance 92-18 also sets forth the terms and composition of membership and the responsibilities and duties of the council. SECTION SEVEN: PENALTIES FOR FAILURE TO COLLECT Any person who is a dealer hereunder who fails or refuses to - m charge and collect from the person paying any rental or lease the taxes herein provided, either by himself or through his agents or employees, is, in addition to being personally liable for the payment of the tax, guilty of a misdemeanor of the first degree, punishable as provided in Section 775.082 or Section 775.083, Florida Statutes. SECTION EIGHT: PENALTIES FOR MISREPRESENTATION No person shall advertise or hold out to the public in any manner, directly or indirectly, that he will absorb all or any part of the tax, or that he will relieve the person paying the rental of the payment of all or any part of the tax, or that the tax will not be added to the rental or lease consideration, or when added, that it or any part thereof will be refunded or refused, either directly, or indirectly, by any method whatsoever. Any person who willfully violates any provision of this subsection shall be guilty of a misdemeanor of the first degree, punishable as provided in Section 775.082 or Section 775.083, Florida Statutes. ~ LIENS AUTHORIZED The tax hereby levie~ shall constitute a lien on the property of the lessee, customer or tenant in the same manner as, and shall be collectible as are, liens authorized and imposed in Chapters 713.67, 713.68 and 713.69, Florida Statutes. ~u~ REPEAL BY REFERENDUM Upon the filing of a petition signed by fifteen percent (15%), or more, of the electors of Collier County, the Board of County Commissioners shall cause an election to be held for the repeal of the tax, which election shall be subject only to any outstanding revenue bonds for which the tax has been pledged. SECTION ELEVEN: LOCAL ADMINISTRATION OF THE TAX A. It is the intent of the County to provide for the collection and administration of the tax on a local basis pursuant to Section 125.0104(10) which provides for such election of local administration of the tax. It is .further the intent of the County to be exempted from those requirements of Chapter 125.0104, Florida Statutes, that the tax collected be remitted to the Department of Revenue before being returned to the County. B. The County assumes responsibility for auditing the ~records and accounts of dealers, and assessing, collecting, and enforcing payment of delinquent tourist development taxes. The County adopts any and all powers and authority granted to the State of Florida in Chapter 125.0104, Florida Statutes, and Chapter 212, Florida Statutes, to determine the amount of the tax, penalties and interest to be paid by each dealer and to enforce payment of such tax, penalties, and interests by, but not limited to, distress warrants, writ of garnishments and criminal penplties as provided in Chapter 212, Florida Statutes. C. Initial collection of the tax shall continue to be made in the same manner as the tax imposed under Part I of Chapter 212. D. The Collier County Tax Collector shall be responsible for the collection and administration of the tax. The person receiving the consideration for such rental or lease shall receive, account for, and remit the tax to the Collier Ccunty Tax Collector. The Tax Collector shall keep appropriate records of said funds. The same duties and privileges imposed by Chapter 212, Florida Statutes, upon dealers in tangible property, respecting the collection and remission of tax, the making of returns, the keeping of books, records and accounts, the payment of a dealer's credit in compliance with the rules ~f the Department of Revenue in the administration of said chapter shall apply to and be binding upon all persons who are subject to the provisions of this ordinance~ provided, however, the said Collier County Tax Collector may authorize a quarterly return and payment when the tax remitted by the person receiving the consideration for such rental or lease for the preceding quarter did not exceed $100.00. . Remittances of the tax and filing of the appropriate return may be done semiannually or seasonally as follows: 1. Facilities rented or leased which generate a total of $300.00 or less of Tourist Development Tax revenue during a eix-monthl~iod~ remit the tax ~OOK I)O~P~OUI 8 semiannually. The remittance and return filing date shall be between Apr~l 1st - April 20th for the six-month rental or lease period ending the preceding March 31st and the remittance and return filing date shall be between October 1st - October 20th for the six-month rental or lease period ending September 30th "~' of each year. 2 The Tourist Development Tax may be remitted seasonally / for facilities that are rented or leased only for a total period of three months or less annually. The remittance and return filing date shall be between April 1st - April 20th for the preceding rental or lease period ending March 31st and the remittance and return filing date shall be between October let - October 20th for the preceding rental period ending September 30th of '": each year. E. The Collier County Tax Collector may promulgate rules, prescribe and publish the forms necessary to effectuate this ordinance. F. The Collier County Tax Collector is hereby designated as the local official for the County who shall perform the enforcement and audit functions referenced in Section Ten. B. herein which are associated w~th the collection and remission of this tax, including, without limitation, the following= 1. For the purpose of enforcing the collection of the tax levied by this ordinance, the Tax Collector is hereby specifically authorized and empowered to examine at all reasonable houri the books, records, and other documents of all dealers, or other persons charged with the duty to report or pay a tax under this ordinance, in order to determine whether they are collecting the tax or otherwise complying with this ordinance. In the event said dealer refuses to permit such examination of its books, records or other documents by the Tax Collector as aforesaid, it is guilty of a misdemeanor of the second degree, punishable as provided in Chapter 775.083, Florida Statutes. The Tax Collector shall have the right to proceed in Circuit Court to seek a mandatory injunction or other appropriate remed~to enforce its right against the offender, as granted by this section, to require an examination of the books and records of such dealer. 2. Each dealer, as defined by statute, shall secure, maintain, and keep for a period of three years a complete record of rooms or other lodging, leased or rented by said dealer, together with gross receipts from such sales, and other pertinent records and papers as may be required by the Tax Collector for the reasonable administration of this ordinance; and all such records which are located or maintained in this state shall be open for inspection by the Tax Collector at all reasonable hours at such dealerts place of business located in the county. Any dealer who maintains such books and records at a point outside this county must make such books and records available for inspection'by the Tax Collector in Collier County, Florida. Any dealer subject to these provisions of this ordinance, who violates these provisions is guilty of a misdemeanor of the second degree, punishable as provided in Chapter 775.082 or Chapter 775.083, Florida Statutes. 3. (a) The Tax Collector shall send written notification, at least 30 days prior to the date an auditor is scheduled to begin an audit, informing the taxpayer of the audit. The Tax Collector is not required to give 30 days prior notification of a forthcoming audit in any instance in which the taxpayer requests an emergency audit. (b) Such written notification shall contain~ (i) The approximate date on which the auditor is scheduled to begin the audit. (ii) A reminder that all of the records, receipts, invoices, and related documentation of the taxpayer must be made available to the auditor. (iii) Any other requests or suggestions the Tax Collector may deem necessary. 4 In addition to criminal sanctions, the Tax Collector is empowered and it shall be his duty, when any tax becomes delinquent or is otherwise in Jeopardy under this ordinance, to issue a warrant for the full amount of the tax due or estimated to be due, with the interest, penalties, and cost of collection, directed to all and singular the sheriffs of the state, and shall ~0 record the warrant in the public records of the county, and thereupon the amount of the warrant shall become a lien on any real or personal property of the taxpayer in the same manner as a recorded Judgment. The Tax Collector may issue a tax execution to enforce the collection of taxes imposed by this ordinance and deliver it to the sheriff. The sheriff shall thereupon proceed in the same manner as prescribed by law for executions and shall be entitled to the same fees for his services in executing the warrant to be collected. The Tax Collector may also have a writ of garnishment issued regarding any goods, money, chattels, or effects of the delinquent dealer which are in the hands, possession, or control of a third person based on an indebtedness owed to the delinquent dealer by the third person, to enforce collection of the taxes in the manner provided by law. Upon payment of the execution, warrant, Judgment, or garnishment, the Tax Collector shall satisfy the lien of record within 30 days. G. The amount of administrative costs retained by the Tax Collector shall be negotiated annually, but shall not exceed three (3%) percent of the tax collected herein. The remainder of the tax collected shall be submitted to the County on a monthly basis. SECTION TWELVE: 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 THIRTEEN: EFFECTIVE DATE OF ORDINANCE This Ordinance shall be filed with the Office of the Secretary of State in Tallahassee, Florida within 10 days of the date of enactment pursuant to Section 125.66(2)(a), Florida Statutes. Section Four of this Ordinance entitled "Ballot Question" and Section Five entitled "Use of the previously collected Tax Receipts" shall be effective immediately upon receipt by the County of notice from the Secretary of State that this Ordinance has been filed with the Secretary of State. All other provielone of this Ordinance shall take effect upon approval by referendum election, held for the purpose of approving or rejecting this Ordinance, by & majority of the electors voting in such referendum election as provided in Chapter 125.0104, Florida Statutes. SECTION FOURTEEN: COPY TO DElmAR~ENT OF R~E~E A certified copy of th~s Ordinance shall be furnished by the Clerk to the Board to the Department of Revenue, State of Florida, within ten (10) days after the enactment of the Ordinance by the Board of County Commissioners. Upon approval by referendum, a second cer~ified copy of this Ordinance shall be furnished by the Clerk to the Board to the Department of Revenue, State of Florida notifying the Department of the approval of the tax by referendum and that the tax shall be levied until repealed by the Board or repealed by referendum pursuant to Section Ten herein. SE~ION FI~E~: EFFE~IVE DATE OF L~ ~D I~OSITION OF TAX ~e effective date of the le~ and ~mposition of the tax shall be the first day of the second month following approval of this Ordinance by the referendum election as set forth ~n Sections Four and ~irteen. PASSED AND DULY ADORED by the Board of County Co~issioners ~..,,.o~Coll~.r.County, Florida, th~. ~lay of ~ 1992. .,., ..~% ,, OA . ;' ~*~. ('.' = BO~ OF CO~TY CO~ISSION~ ~,' '~ ~ '. ,. S MICHEL J~LP~, Chai~a~ .... ~pp~6~,~'to fo~ and ~~ ~ ' ~ ~l~'l'"~ftcien~y: ~enda C. Wilson ~ls ~z~e flied wl~ ~e Assistant Cou~2y Attorney ~of~~et°~ M ~o~e's Off;c~e_/~ ~4 o~ ~ / _ . _, 12 STATE OF FLORIDA ) COUNTY OF COLLIER ) ,~/ I, JAMES C. GILES, Clerk of Courtl ~n and for the Twentieth Judic~a! C~rcutt, Collier County, Florida, do hereby certify that the foregoing ~e a true copy of: Ordinance ~o. 92-60' which was adopted by the Board of County Co~lssloners on the 18th da~ of Au~st, 1992, during Reeler Session. WITNESS m~ hand and the official seal of the Board of County Co~tssioners of Collte~ County, Florida, this 25th day of Audit, 1992.