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Ordinance 2012-08By ORDINANCE NO. 2012 - 0 8 AN ORDINANCE OF THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, AMENDING ORDINANCE NO. 92 -60, AS AMENDED (THE COLLIER COUNTY TOURIST DEVELOPMENT TAX ORDINANCE) BY AMENDING SECTION THREE – USES OF TAX REVENUES, IN ORDER TO: 1) REVISE LANGUAGE RELATING TO CATEGORY B USE OF FUNDS; 2) DELINEATE THE ALLOCATIOI "F ADMINISTRATIVE COSTS FOR TOURISM PROMOTION AND BEAT PARK FACILITIES AND BEACH IMPROVEMENTS; AND - 3) REALLOCATE FOR A PERIOD OF ONE YEAR $100,000 FROM FUND 193, MUNICIPAL OWNED MUSEUMS AND MUSEUMS OWNED AND OPERATED BY NOT - FOR - PROFIT ORGANIZATIONS OPEN TO THE PUBLIC, TO FUND 198, COUNTY -OWNED OR OPERATED MUSEIIyIS TO BE USED FOR A ONE -TIME PAYMENT PURSUANT Tai A CATEGORY C (2) AGREEMENT WITH MARCO ISLAND HISTORICAL SOCIETY; PROVIDING FOR CONFLICT AND SEVERABILITY; PROVIDING FOR INCLUSION IN THE CODE OF LAWS AND ORDINANCES; AND PROVIDING FOR AN EFFECTIVE DATE. r•r, c .n WHEREAS, Section 125.0104, Florida Statutes, provides for the levy of a local option tourist development tax by any county; and WHEREAS, on August 18, 1992, the Board of County Commissioners (Board) adopted Ordinance No. 92 -60, which levied and imposed a 2% tourist development tax throughout Collier County for the purposes permitted in Section 125.0104, Florida Statutes, as amended; and WHEREAS, through adoption of Ordinance No. 95 -56 and Ordinance No. 2005 -43, the Board levied an additional 3`d and 4`h percent tourist development tax; and WHEREAS, the Board subsequently adopted Ordinance No. 2009 -58, Ordinance No. 2010 -44, and Ordinance No. 2011 -02 in order to reallocate or redistribute certain tourist development tax revenues for use in tourism destination marketing or marketing and promotion; and WHEREAS, the Board, by an extraordinary vote, desires to amend Section Three of Ordinance No. 92 -60, as amended, in order to: 1) revise language relating to Category B use of funds; 2) delineate the allocation of administrative costs for tourism promotion and beach park — facilities and beach improvements; and 3) reallocate for a period of one year $100,000 to be used for a one -time payment pursuant to a Category C (2) Agreement with Marco Island Historical Society; and Words Underlined are added; Words &races are deleted. Page 1 of 5 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: SECTION ONE: AMENDMENTS TO SECTION THREE OF ORDINANCE NO. 92 -60, AS AMENDED. 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: * * * * * * * * * * * * ** (1) The categories of use of the two percent and one percent (3`d percent) and additional one percent (4`h percent) tax revenues by specific project or special use are hereby listed in the order of priority: CATEGORYA - 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 100% of the 1% tax (3`d percent), 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 en e ff seasen vis:*„ -s to Collier County and to 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. Words Underlined are added; Words Struck ThFough are deleted. Page 2 of 5 Percentage of Net revenue 23.236% of the 2% tax and 100% of the additional 1% tax (4`h percent). * * * * * * * * * * * * ** (3) The additional one percent tax (4th percent) collected pursuant to section TWO (G) shall be used entirely to finance tourism promotion including advertising, public relations, promotion, research and fulfillment. emeeed 32 0 0 pef4ion of the 2-0,4 tay.. The Disaster Recover Advertising Fund will continue to be financed from the 23.236% of the 2% tax to maintain a maximum level of $1 million. At the end of each fiscal year, any remaining 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 Category "B" (Marketing and Promotion). It is the intent of the Board of County Commissioners to maintain this new level of tourism promotion dollars in the future. 4. Administrative costs. a Tourism promotion administrative costs shall not exceed 32% of the total amount collected each fiscal year for Category "B" revenue. b Proiect Management Indirect Overhead and Program Administration in support of Fund 195 (Beaches) and Fund 183 (Beach Park Facilities) shall not exceed 15% of Category "A" revenues. These charges to be split 75% to Fund 195 (Beaches) and 25% to Fund 183 (Beach Park Facilities). 4-.5. 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. -5-.6. 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 Words Underlined are added; Words Stfuek ThFeugh are deleted. Page 3 of 5 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 herein. * * * * * * * * * * * * ** (9) The sum of $100,000 shall be reallocated from Fund 193 Municipal owned museums and Museums owned and operated by not for profit organizations open to the public, to Fund 198 County owned or operated Museums to be used for a one -time payment pursuant to a Category C (2) agreement with Marco Island Historical Society prior to the museum becoming a County owned and operated C 1) museum. This provision will expire and be of no further force or effect upon payment to Marco Island Historical Society. (4) UQ) 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: 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 the 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 THREE: 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. Words Underlined are added; Words Stfuek Thfeugh are deleted. Page 4 of 5 SECTION FOUR: EFFECTIVE DATE. This Ordinance shall be effective upon filing with the Department 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 %44iday of K)owq , 2012. ATTF, r�r� BOARD OF COUNTY COMMISSIONERS DVi`I T _ MWCK, CLERK COLLIER COUNTY, FLORIDA By: max. �. CO irfl,4rl 31 qW �dWutl Clerk FRED W. COYLE, CHAI AN Approved as to form and legal sufficiency: Wbu,-J)p Colleen M. Greene Assistant County Attorney This ordinance filed with the Secretary of State's Office the &4 day of and acknowledgement of that filing ►eaeived this �'`� day y ow" C" Words Underlined are added; Words StMe k -ThFeugh are deleted. Page 5 of 5 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 2012 -08 Which was adopted by the Board of County Commissioners on the 14th day of February, 2012, during Regular Session. WITNESS my hand and the official seal of the Board of County Commissioners of Collier County, Florida, this 23rd day of February, 2012. DWIGHT E. BROCK,'� Clerk of Courts :'aft8 Clerk`' Ex- officio to $o3rd of } County Commissi©ners,.; By: Teresa Polaski, Deputy Clerk