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to exclude municipalities from receiving tourist tax funds is also contradicted by the County plan that specifically dedicated funds directly to beach park maintenance within Vero Beach. Arbitrarily excluding municipalities from receiving tourist tax grants for authorized projects deprives residents and tourists from receiving the intended benefit of the tourist tax. Request and Recommendation by City of Vero Beach: Vero Beach respectfully requests that the Board of County Commissioners of Indian River County overturn the recommendation of the TDC to exclude Vero Beach from funds generated by the tourist tax. Specifically, in this instance the TDC recommended that Vero Beach receive no funds for improvement of the Humiston Beach Lifeguard Tower and Pavilion. Vero Beach submits that its suggested use of funds should have been considered by the TDC because the use of the funds would be an authorized use under § 125.0104, and because the Florida Legislature and legal precedent explicitly states that tourist tax funds may be granted to municipalities. Alternatively, the Board could consider funds from Fund 128 to reimburse expenditures for this important public project to ensure tourist -ready beaches. Vero Beach also requests the County to reconsider its recently changed policy to exclude all municipalities outright from tourist tax funds. The intent of § 125.0104 was never to exclude municipalities from receiving tourist tax funds; instead, the language of § 125.0104 and clear legal precedent demonstrates that a municipality may be and often is a direct recipient of the funds to finance important public projects. Many counties throughout Florida have partnered directly with other municipalities in order to reimburse public projects that greatly enhance the entire region. Depriving municipalities of tourist tax funds also deprives residents of Indian River County and its visitors from enjoying public projects that the Florida Legislature and the voters of Vero Beach intended to be financed by the tourist tax. Conclusion: For the foregoing reasons, the Board of County Commissioners should consider Vero Beach's proposal to receive funds for improvement of the Humiston Beach Lifeguard Tower and Pavilion, and should grant tourist tax funds to the City of Vero Beach to complete this important public project to ensure our beaches are friendly and safe for increased tourist beach activity. Additionally, in the best interest of Indian River County and the municipalities therein, Vero Beach requests for the County to abandon its outside agency funding policy barring municipalities from receiving tourist tax funds, and allow for all uses authorized under Florida law, which will greatly benefit Indian River County and its visitors. Attachments: • Indian River County Tourist Tax Funding Request • May 11, 2022 Minutes — TDC (Not yet posted) cc: Board of County Commissioners, Indian River County Monte K. Falls, P.E., City Manager, City of Vero Beach John S. Turner, City Attorney, City of Vero Beach Jason Brown, County Administrator Dylan Reingold, County Attorney 4 142