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City of Vero Beach <br />Appeal <br />TO: Indian River County Board of County Commissioners, c/o Jeffrey R. Smith, <br />Clerk of the Circuit Court <br />FROM: City Council, City of Vero Beach <br />Re: Appeal pursuant to § 100.06 — Appeal of Tourist Development Council May 11, <br />2022, action to exclude City of Vero Beach proposal from consideration for <br />Tourist Development Tax Dollars. <br />DATE: June 7, 2022 <br />Pursuant to Section 100.06 of the Code of Ordinances of Indian River County ("IRC" or <br />"County"), the City Council of the City of Vero Beach ("Vero Beach") respectfully submits this <br />Appeal to the Board of County Commissioners. Vero Beach seeks to reverse or modify the <br />decision and/or recommendation from the Tourist Development Council ("TDC") on May 11, <br />2022, to exclude Vero Beach from receiving funds generated under the tourist development tax <br />collected in the subcounty special tax district of Vero Beach. <br />On April 29, 2022, Vero Beach submitted a Tourist Tax Funding Request to the County, seeking <br />funding for improvement of the Humiston Beach Lifeguard Tower and Pavilion, a popular beach <br />park with over 100,000 visitors each year. On May 11, 2022, the TDC removed the application <br />from consideration and recommended against funding for Vero Beach. Vero Beach submits that <br />this decision by the TDC was in error, and in support of this appeal to reverse or modify the <br />wrongful decision of the TDC, Vero Beach hereby states as follows: <br />Background: <br />1. Section 125.0104, Florida Statutes, (also known as the "Local Option Tourist Development <br />Act" or the "Act") authorizes counties in Florida to enact and levy local option taxes on <br />transient rental charges ("Tourist Development Tax" or "tourist tax") to be used in various <br />ways to promote tourism within the county or within the subcounty special taxing district <br />where it is collected. Section 125.0104 prescribes the authorized uses of tourist tax <br />revenues, which includes tourism marketing, water or beach -oriented projects, and <br />construction of tourist -related facilities. <br />2. The County was able to enact the tourist tax in IRC only via consent of the voters in the <br />two subcounty taxing districts it created in 1987, by Ordinance 87-11. In that ordinance, <br />IRC developed a County plan for tourist development as required by the statute, created <br />1 <br />139 <br />