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7. The consistent increase in tourist tax collection correlates with the increase in tourists to Indian River County and Vero Beach. Through the first three months of 2022, Humiston Beach Park had approximately 26,500 visitors to the guarded beach area, and in 2021, approximately 123,000 people enjoyed Humiston Beach Park in the guarded lifeguard area. 8. This steady influx and increase in tourism has precipitated this application for improvement of the Humiston Beach Lifeguard Tower and Pavilion. Vero Beach began its application process on March 1, 2022, as soon as it received the application from the County. Vero Beach successfully submitted its application on April 29, 2022, to request funding for Humiston Beach Lifeguard Tower and Pavilion improvements. 9. After the application process had begun, but before submission, the County changed its Outside Agency Funding Policy related to the TDC. The revision dated March 15, 2022, states: "The TDC will not accept or fund grant applications from other governmental agencies or municipalities." 10. At its May 11, 2022, meeting, County staff advised the TDC of the newly -adopted policy excluding municipalities and other government agencies from submitting or receiving funds from the tourist tax, and removed Vero Beach's application from consideration. The TDC's recommendation to the Board of County Commissioners excludes Vero Beach's request for tourist tax funds to finance beach park facilities within Humiston Beach Park. 11. Financing beach park facilities fits squarely within the authorized uses of § 125.0104, which states that tourist tax revenue is authorized to be used "to finance beach park facilities, or beach, channel, estuary, or lagoon improvement, maintenance, renourishment, [and] restoration." § 125.0104(5)(a)5. The statutorily -required County plan, approved by the voters by referendum, also specifically appropriated funding to beach park maintenance within Vero Beach. Moreover, under the statute, tourist tax is authorized for projects that directly impact the quality of the Indian River Lagoon, which would greatly benefit all residents of the County and its visitors to our waterways. Unfortunately, under the County's current policies, the TDC and the County would not even consider such a project for funding. 12. The action of the TDC to exclude Vero Beach from consideration of receiving tourist tax dollars is contrary to the plain language and intent of § 125.0104. IRC's enabling ordinance levying the tax was clear 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." By excluding Vero Beach and any other municipalities from receiving tourist tax funds, the TDC is not acting in compliance with § 125.0104, which does authorize municipalities to directly receive tourist tax funds when the use is authorized by the statute. 13. The action of the TDC to exclude Vero Beach from consideration for receiving tourist tax dollars is also contrary to the referendum approved by the voters in the subcounty tax district of Vero Beach. As noted above, the TDC is governed by compliance with § 125.0104, as amended, which usurps any conflicting County policies. The policy decision 3 141