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TOURIST DEVELOPMENT TAX RESOLUTION & APPOINTMENTS TO TOURIST <br />DEVELOPMENT COUNCIL <br />The Board reviewed memo of Assistant County Attorney <br />Barkett: <br />TO: The Board of County Commissioners <br />DATE: November 7, 1986 <br />SUBJECT: Tourist Development Tax Resolution <br />FROML Bruce Barkett <br />Assistant Count Attorney <br />On October 28, 1986, the Board of County Commissioners <br />approved Commissioner Wodtke's request for authorization to <br />begin the process of establishing a tourist development tax <br />in Indian River County. Section 125.0104, Florida Statutes, <br />describes the procedure for levyingg-a tourist development <br />tax. Generally, the steps are as follows: <br />1. - At least 60 days prior to enactment of the ordinance <br />levying the tax, a tourist development council must be <br />appointed by resolution. It shall consist of nine members: <br />the Chairman of the Board of County Commissioners or his <br />designee, who must also be a Commissioner; two elected <br />municipal officials at least one of which must be from the <br />most populous municipality in the County; three owners or <br />operators of motels, hotels, R.V. parks, or other tourist <br />accommodations; and three persons involved in the tourist <br />industry but not involved in tourist accommodations._ <br />2. The tourist development council must_ prepare and submit <br />a plan for tourist development, which must include, among <br />other things, anticipated tourist tax revenue and a list in <br />order of priority of the proposed uses of the tax. <br />3. The Commission must adopt the tourist development plan <br />as part of the ordinance adopting the tax. In addition, the <br />Ordinance makes permanent the Tourist Development Council. <br />4. The ordinance must be approved in a referendum election <br />by a majority of the electors. <br />5. The ordinance shall be deemed to be in effect when <br />approved by the electors. <br />The attached resolution is offered for the Board's approval <br />to appoint the Tourist Development Council as the required <br />first step in establishing a tourist development tax in <br />Indian River County. <br />Chairman Scurlock believed the Board has received a number <br />of resumes from those interested in being on the Tourist <br />Development Council, but he did not believe they are all in the <br />right categories. He continued that based on the Bill, the <br />Chairman has the ability to serve or delegate, and he, therefore, <br />65 <br />Boa 66 F' a 4e3 <br />40V 18 <br />�y <br />