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the TDC, established authorized uses for the tax, and called for referendum approval of the collection of tourist tax in two subcounty taxing districts, with one subcounty taxing district encompassing the City of Vero Beach (District 1), and the other encompassing the remainder of the County (District 2). 3. The statutorily -required County plan that was approved via a referendum of voters of Vero Beach demonstrates that voters approved District 1's (Vero Beach) priorities of beach cleaning, dune restoration, revegetation, and maintenance, Chamber of Commerce Tourist Information, and Beach Park Maintenance, which would be granted $276,900.00. Thus, the County plan adopted by enabling ordinance and approved by the voters of Vero Beach specifically provided for beach park maintenance within the Vero Beach tax district. The approval by voters was also explicit that the tax was to be levied consistent with § 125.0104, stating that "In all matters the Indian River County Tourist Development Council shall be governed by compliance with Section 125.0104, Florida Statutes, 1985, as amended by Chapter 86-4, Laws of Florida, and as may be hereafter amended." IRC Ordinance No. 87-11. 4. Since that time, the Florida Legislature -has amended § 125.0104 to expand the authorized uses of funds generated by the tourist tax. In 2016, the Legislature broadened the authorized additional uses for the tax for certain coastal communities, explicitly allowing a county or municipality in some circumstances to use the tax to reimburse expenses incurred in providing public safety services and law enforcement services, which are needed to address impacts related to increased tourism and visitors to an area. § 125.0104(5)(c). Then in 2018, the Act was amended to authorize a county to use tourist tax revenues to develop and operate public facilities within the boundaries of the county or subcounty special taxing district in which the tax is levied, where the public facilities are needed and are recommended by the tourist development council. See Chapter 2018-118, L.O.F. (CS/HB 7087). The County also passed several ordinances since the referendum, purporting to amend the implementation of the tourist tax. Currently the tourist tax is divided into three funds — Fund 119, Tourist Development Fund (controlled by TDC); Fund 128 — Beach Restoration, and Fund 308 — Jackie Robinson Training Complex (Dodgertown Capital Reserve). Despite amending the ordinance to add additional tax, the County has not expanded the authorized uses of the tax in accordance with § 125.0104. 6. The tourist tax revenue continues to grow each year. Both districts — Vero Beach and the remainder of the County — have enjoyed a 39.6% increase, year to date, in collection of the tourist tax. The County reports that revenue from the tax are above budgeted projections by 40.5% for the month of April `22 and above budgeted projections by $991,427, or 61.1%, for the year. The County now enjoys a "Reserve for Contingency" and "Cash Forward" fund of $1,898,971.00. It bears repeating that roughly half of the tourist tax is generated and collected within the special subcounty tax district of Vero Beach. 1 According to the Bureau of Labor Statistics, $276,900.00 in November 1987 has the same buying power as $693.711.00 in April 2022. 2 140