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DEC 141993 <br />_I <br />BOOK 91 pg F259 <br />Vice Chairman Tippin thought this might settle some problems <br />that arose at the joint City -County meeting when the 3rd cent <br />tourist tax was discussed. <br />Commissioner Adams asked whether the revenue is identified as <br />revenue from District 1 or District 2. <br />Commissioner Eggert explained that at this point we do not <br />know what percentage of the money comes from each District, but the <br />next item on today's agenda is a resolution asking the State to <br />provide us with that information. <br />OMB Director Joe Baird advised that it is difficult for the <br />State to identify the city's boundaries because of their unusual <br />configuration, and zip codes cannot be used because they overlap <br />between the City and the County. Another problem is that a <br />property owner may own rental property inside and outside the city <br />limits and list them on one sales tax report. Director Baird felt <br />certain that most of the current tourist tax revenue comes from the <br />City. He pointed out that it is equally difficult to determine <br />whether certain expenditures benefit the City or the County or <br />both. For example, a Chamber of Commerce advertising campaign <br />benefits the City and the County, but it is unclear who receives <br />the most benefit. <br />MOTION WAS MADE by Vice Chairman Tippin, SECONDED by <br />Commissioner Adams, to adopt Resolution 93-214, a <br />Joint Resolution of the City of Vero Beach and the <br />County of Indian River setting forth an agreement on <br />the appropriate use of tourist tax revenues. <br />Under discussion Commissioner Adams suggested that we change <br />the last sentence of paragraph 4 by omitting the words "within <br />District 1" because she felt that beach management is needed in the <br />entire county. <br />COMMISSIONER TIPPIN AMENDED HIS MOTION TO REMOVE THE WORDS <br />"WITHIN DISTRICT 1" FROM THE LAST SENTENCE IN ITEM 4. <br />Commissioner Adams asked whether 50% was just a number we drew <br />out of the air and what would happen if tourist tax revenues <br />decrease. She also asked for an explanation of paragraph 5. <br />Attorney Collins explained that the Vero Beach City Council <br />considers 50% to be a fair estimate of the percentage of tourist <br />tax revenues that come from District 1. He reminded the Board that <br />the County has the authority to make annual allocations based on <br />the recommendations of the Tourist Development Council as long as <br />40 <br />