Ordinance 2013-30 m t7 i 0 3 7'13
ORDINANCE NO. 2013 - -40
13y
AN ORDINANCE OF THE BOARD OF COUNTY COMMISSIONERS OF
COLLIER COUNTY, FLORIDA, AMENDING ORDINANCE NO. 92-60,
AS AMENDED, ALSO CITED AS SECTION 126-83 OF THE COLLXR
COUNTY CODE OF LAWS AND ORDINANCES, RELATING TO ' IE
LEVY OF A 2% TOURIST DEVELOPMENT TAX, AN ADDITIOP x•
1% TAX (3RD PERCENT), AND AN ADDITIONAL 1% TAX 1H
PERCENT) THROUGHOUT COLLIER COUNTY PURSUANT TO THE ,w r-
LOCAL OPTION TOURIST DEVELOPMENT ACT, SECTION 125.64 rini
FLORIDA STATUTES, AS AMENDED; BY AMENDING SECT a:
THREE, "USES OF TAX REVENUES," IN ORDER TO REALLOC
CERTAIN TOURIST DEVELOPMENT TAX FUNDS AND ELIMIN N
THOSE PROVISIONS THAT HAVE EXPIRED AND ARE OF
FURTHER FORCE AND EFFECT; PROVIDING FOR CONFLICT AND
SEVERABILITY; PROVIDING FOR INCLUSION IN THE 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; and
WHEREAS, on August 18, 1992, the Board of County Commissioners (Board) adopted
Ordinance No. 92-60, which levied and imposed a 2% tourist and development tax throughout
Collier County for the purposes permitted in Section 125.0104, Florida Statutes, as amended; and
WHEREAS, through its 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, subsequent amendments to Ordinance No. 92-60, as amended, included
Ordinance No. 2009-58, Ordinance No. 2010-44, and Ordinance No. 2012-08 which temporarily
reallocated certain Tourist Development Tax funds; and
WHEREAS, the time periods established for these temporary reallocations of Tourist
Development Tax funds have expired; and
WHEREAS, the Board, by an extraordinary vote, desires to amend the uses of tax
revenue and the tourist development plan in order to redistribute certain Tourist Development
Tax funds and eliminate expired provisions that are of no further force and effect; and
WHEREAS, the proposed amendments were presented to and approved by the Collier
County Tourist Development Council.
Words Underlined are added; Words Struck TR are deleted.
Page 1 of 7
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that:
SECTION ONE: AMENDMENT TO SECTION THREE OF ORDINANCE NO. 92-60,
AS AMENDED.
Section Three is hereby amended to read as follows:
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:
Tourist Development Plan
The two percent tourist development tax was levied throughout Collier County
beginning the first day of the second month following approval of this Ordinance by
referendum. The tax district includes the entire geographic area of Collier County,
Florida. The anticipated revenue for a two percent tourist development tax for all of
Collier County over a 24-month period was $7,000,000.00, less costs of administration.
The additional one percent tourist development tax (3rd percent) was levied
throughout the county beginning the first day of January, 1996. A majority of the
electors of Collier County voting in a straw referendum election approved the
continuation of the additional one percent tourist development tax prior to June 30, 2000,
therefore the additional one percent tourist development tax shall continue until
terminated by an amendment to this Ordinance. The tax district shall include the entire
geographic area of Collier County, Florida.
The additional tourist development tax (4th percent) shall be used to finance
tourism promotion as provided herein. The tax district shall include the entire geographic
area of Collier County, Florida.
(1) The categories of use of the two percent, one percent (3rd percent) and
additional one percent (4th 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.
Words Underlined are added; Words& ck Thro tgh are deleted.
Page 2 of 7
Percentage of Net Revenue
-S0 32.584 percent of the two percent tax and 100 percent of
the one percent tax (3rd 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
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.
Percentage of Net Revenue
2336 43.438 percent of the two percent tax and 100
percent of the additional one percent tax (4th percent)
CATEGORY C To acquire, construct, extend, enlarge, remodel, repair, improve,
maintain, operate or promote one or more County owned or
operated museums or municipal owned museums that are owned
and operated by not for profit organizations and open to the public.
Percentage of Net Revenue
26.761 23.978 percent of the two percent tax. This
two perce. x.
Sub-categories:
C(1): County owned or operated museums: 2270 19.214
percent
'C(2): Municipal owned museums and museums owned and
operated by not for profit organizations open to the public:
4.764 percent
CATEGORYD To acquire, construct, extend, enlarge, remodel, repair, improve,
maintain, operate or promote one or more fishing piers which are
publicly owned and operated.
Words Underlined are added; Words Struck Through are deleted.
Page 3 of 7
Percentage of Net Revenue
Amount budgeted for this category by the Board of County
Commissioners each fiscal year, but not to exceed
$200,000.00. 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
$200,000.00.
It is the intent of this division that the above uses shall be funded separately, but
simultaneously in the above percentages regardless of the actual amount of net revenues
collected.
collected.
(2) The additional one percent tax revenues (3rd percent) collected pursuant to
Section TWO (F) shall be used to finance beach park facilities, 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.
(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. It is the intent
of the Board of County Commissioners to maintain this new level of tourism
promotion dollars in the future.
(4) The Disaster Recover Advertising Fund will .- . .. . -
the 23.236% of the 2% tax to maintain a maximum level of $1 m ilrnllion
$500,000.00. Should the fund fall below $500,000.00, the fund shall be
replenished up to a maximum of $500,000.00 per fiscal year from the General
Fund. • •- - . . . -. , . - -_ - -- . :°. . . .
•
• • - - It is the intent of the
dollars-in-the-future,
Words Underlined are added; Words StFuek-ugh are deleted.
Page 4 of 7
(4)(5) Administrative costs.
a. Tourism promotion administrative costs (Fund 194) shall not
exceed 32% of the total amount collected each fiscal year for
Category "B" revenue. This amount may be amended upwardly or
downwardly each budget year provided that the amount of the
budget does not exceed 32% of the total Category "B"revenue.
b. Project Management (Fund 185), 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. m-- - - _- . • °. - .. . •
and 25%`o Puna 'O3 (Beach Park Facilities). This amount may be
amended upwardly or downwardly each budget year provided that
the amount of the budget does not exceed 15% of Category "A"
revenues.
(5)(6) 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.
(6)(D 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
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.
Words Underlined are added; Words amuck-Through are deleted.
Page 5 of 7
(7) The sum of $1,000,000.00 annually allocated for Category "A" Beach
Park Facilities Fund 183 shall be reallocated to Fund 181 to be used for
- - is •!! •� . . -
County Fund 195 shall be reallocated to Fund 181 to be used for destination
extended-by-the-Bear-eh
•
-• - II •!• I! -- ..
• . . . . . .
further extended by the Board.
(10) The sum of $100,000.00 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
(11) 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.
Words Underlined are added; Words Stfusk-Theugh are deleted.
Page 6 of 7
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.
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 z3,\day of a? _ .\ , 2013.
ATTEST,: BOA' s OF COUNTY COMMISSIONERS
'DWIGHT E. BROCK, CLERK COL IE r •• TY, FLORIDA
_a �►
By
At St as to Cha'tt� ty Clerk 43767 GIA A. HILLER, ESQ.,
• .'l:ri' ilrr- �nhl CHAIRWOMAN
Approved as to form
and legal sufficiency:
cdotc-)YAzo,[2__
'olleen M. Greene
Assistant County Attorney
This ordinance filed with the
Int),y of S'ot' Office the
of s (94)l�
and acknowied`ernen o that
film n receivedi&i§ ' day
of
By Deputy Clerk
Words Underlined are added; Words Struck—T gh are deleted.
Page 7 of 7
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 2013-30
which was adopted by the Board of County Commissioners
on the 23rd day of April , 2013 , during Regular Session.
WITNESS my hand and the official seal of the Board of
County Commissioners of Collier County, Florida, this 26th
day of April, 2013 .
DWIGHT E. BROCK
Clerk of Courts and Clerk
Ex-officio to Board of
County Commissioners . :,j4
By: Teresa Cannon,
Deputy Clerk