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12/12/2023 <br />William K. DeBraal, County Attorney <br />Susan J. Prado, Deputy County Attorney <br />K. Keith Jackman, Assistant County Attorney <br />Ofce of <br />Public Hearing I o, A. I, <br />INDIAN RIVER COUNTY <br />MEMORANDUM <br />To: Members of the Board of County Commissioners <br />Through: John A. Titkanich Jr., County Administrator and <br />Kristin Daniels, Director, Office of Management & Budget <br />Date: December 6, 2023 <br />From: William K. DeBraal, County Attorney <br />ATTORNEY <br />Subject: Amendment to Indian River Code Chapter 210 Tourist Development Tax <br />Description and Conditions <br />On August 29, 2023, the Board of County Commissioners approved an ordinance amendment to add an <br />additional cent of to the County's Tourist Development Tax. <br />Prior to the ordinance amendment, the County levied four cents of Tourist Tax. Those four cents were split <br />amongst three funds. The Beach Restoration Fund received 1 5/6th cents, the Tourism Development Fund <br />received 1 2/31 cents, and the Jackie Robinson Training Complex (JRTC) Fund received one-half of a <br />cent. The County had planned to levy what is referred to as the "sixth cent", which would be the fifth cent <br />of Tourist Tax levy for the County. Unbeknown to County staff, FS §125.0104, which addresses Tourist <br />Tax spending, was amended late in last year's legislative session to add a requirement that increases in <br />local Tourist Taxes must be approved by voters at a general election. That change became effective on <br />July 1, 2023, while the County's "sixth cent" addition was approved on August 29, 2023 without the required <br />referendum. Thus, the County must repeal the provision in the County Code that adds the additional "sixth <br />cent" of Tourist Tax. <br />However, in the August 29, 2023 ordinance amendment, the Board approved a change to how the four <br />cents was allocated. The following table illustrates the allowable uses for each cent per the statute. <br />Eligible Usage Categories <br />"or 2nd <br />3rd 4"' <br />Sports Stadium Maintenance/Capital <br />X <br />X <br />Sorts Stadium Capital <br />X <br />X X <br />Tourism Promotion <br />X <br />X X <br />Beach Restoration <br />X <br />X <br />Beach Restoration Fund History <br />The Beach Restoration Fund (Fund) receives the largest allocation of Tourist Tax revenue totaling 1 5/6th <br />cents, or $1,897,362, for this fiscal year. Revenue for this Fund is also derived from Federal Emergency <br />Management Agency (FEMA) grants, Florida Department of Environmental Protection (FDEP) grants, <br />180 <br />