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HomeMy WebLinkAbout1987-111/27/87(B4)LEGAL(Bnm) ORDINANCE NO. 87-11 AN ORDINANCE OF INDIAN RIVER COUNTY, FLORIDA, LEVYING AND IMPOSING A TOURIST DEVELOPMENT TAX PURSUANT TO SECTION 125.0104, FLORIDA STATUTES; ESTABLISHING THE TOURIST DEVELOPMENT COUNCIL AND PROVIDING FOR MEMBERSHIP AND DUTIES THEREOF; ADOPTING A COUNTY PLAN FOR TOURIST DEVELOPMENT; ESTABLISHING USES FOR TOURIST DEVELOPMENT TAX REVENUES; PROVIDING FOR REFERENDUM APPROVAL OF TOURIST DEVELOPMENT TAX IN -TWO SUBCOUNTY TAXING DISTRICTS, ONE TO ENCOMPASS THE CITY OF VERO BEACH, AND THE OTHER TO ENCOMPASS THE REMAINDER OF THE COUNTY; PROVIDING FOR SEVERABILITY AND EFFECTIVE DATE, WHEREAS, Section 125.0104, Florida Statutes, the "Local Option Tourist Development Act", authorizes any County in this State to levy and impose a tourist development tax on the exercise within its boundaries of the taxable privilege of renting, leasing, or letting for consideration any living quarters or accommodations in any hotel, apartment hotel, motel, rooming house, mobile home park, recreational vehicle park or condominium for a term of six months or less, and WHEREAS, the Board of County Commissioners of Indian River County finds and declares that it is in the best interest of the health, safety and welfare of the citizens and residents of Indian River County to adopt an ordinance levying and imposing a two percent tourist development tax in accordance with Section 125.0104, Florida Statutes; and WHEREAS, this ordinance shall not take effect until and unless the ordinance levying and imposing the tourist developmen-t tax has been approved in a referendum election by a majority of the electors voting in such election; ORDINANCE NO. 87- 11 NOW, THEREFORE, be it ordained by the Board of County Commissioners of Indian River County, Florida, as follows: SECTION I. 1. Tourist Development Council. --------------------------- a. There is hereby established and appointed a County Tourist Development Council consisting of the Chairman of the Board of County Commissioners of Indian River County or another member of the Board of County Commissioners as designated by the Chairman; two elected municipal officers, one of whom shall be from the most populous municipality in the County, three owners or operators of motels, hotels, recreational vehicle parks, or other tourist accommodations within the County; and three persons who are involved in the tourist industry and who have demonstrated an interest in tou gist development, but who are not owners or operators of motels, hotels, recreational vehicle parks, or other tourist accommodations. All members of the Council shall be electors of the,.County. b. The members of the Council shall be appointed by the Board of County Commissioners of Indian River County and shall serve for staggered terms of four years. Initially the Board of County Commissioners shall appoint the following members for a term to expire December 31, 1988: one elected municipal official, two owners or operators of motels, hotels, recreational vehicle parks, or other tourist accommodations within the County; and one person involved in the tourist industry who has demonstrated an interest in tourist development, but who is not an owner or operator of a motel, hotel, recreational vehicle park, or other tourist accommodations. The remaining appointees shall serve for a term which expires December 31, 1990. c. The Chairman of the Board of County Commissioners of Indian River County or his designee who is d 0 a member of the Board of County Commi ss i oners sha l l be the Chairman of the Tourist Development. Council. d. The Council shall, from -time -to time, make recommendations to the Board of County Commissioners for the effective operation of the special projects or for uses of the tourist, development tax revenue. The Council. sha'lI continuously review expenditures of revenues from the tourist development trust fund and shall receive, at least quarterly, expenditure reports from the Board of County Commissioners or its designee. Expenditures which the Council believes to be unauthorized shall be reported to the Board of County Commissioners and to the Department of Revenue. The Board of County Commissioners and the Department of Revenue shall review, the findings of the Council and take appropriate administrative or judicial action to ensure compliance with this ordinance and with Section 125.0104, Florida Statutes. 2. Taxing District and. Levy. a. There _are hereby created two taxing districts in which the tourist development tax is proposed. One taxing district encompasses the geographical boundaries of the City of Vero Beach. The second taxing district encompasses the remainder of geographical boundaries of Indian River County. b. There is hereby adopted and imposed a two percent tourist development tax in accordance with Section 125.0,104, Florida Statutes, on the exercise within each of the taxing districts herein created of the taxable privilege - .of renting, l.easing,.or letting for consideration any Living quarters ,or accommodations in any hotel, apartment hotel, motel, rooming house, mobile home park, recreational vehicle park, camping space or condominium for a term of six months or less. .3. Tourist Development Plan. There are hereby adopted the plans for tourist development for each district ORDINANCE NO. 87- 11 a member of the Board of County Commi ss i oners sha l l be the Chairman of the Tourist Development. Council. d. The Council shall, from -time -to time, make recommendations to the Board of County Commissioners for the effective operation of the special projects or for uses of the tourist, development tax revenue. The Council. sha'lI continuously review expenditures of revenues from the tourist development trust fund and shall receive, at least quarterly, expenditure reports from the Board of County Commissioners or its designee. Expenditures which the Council believes to be unauthorized shall be reported to the Board of County Commissioners and to the Department of Revenue. The Board of County Commissioners and the Department of Revenue shall review, the findings of the Council and take appropriate administrative or judicial action to ensure compliance with this ordinance and with Section 125.0104, Florida Statutes. 2. Taxing District and. Levy. a. There _are hereby created two taxing districts in which the tourist development tax is proposed. One taxing district encompasses the geographical boundaries of the City of Vero Beach. The second taxing district encompasses the remainder of geographical boundaries of Indian River County. b. There is hereby adopted and imposed a two percent tourist development tax in accordance with Section 125.0,104, Florida Statutes, on the exercise within each of the taxing districts herein created of the taxable privilege - .of renting, l.easing,.or letting for consideration any Living quarters ,or accommodations in any hotel, apartment hotel, motel, rooming house, mobile home park, recreational vehicle park, camping space or condominium for a term of six months or less. .3. Tourist Development Plan. There are hereby adopted the plans for tourist development for each district ORDINANCE NO. 87- 11 created by the Tourist Development Council with regard to the specific revenues and expenditures for the first twenty-four months following the levy of the tourist development tax. The plans are attached hereto and by this reference are hereby incorporated as if fully set forth 4. Authorized Uses of Revenue. ------------------------- a. All revenues received pursuant to this ordinance shall be used for the following purposes only. 1. To acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate, or promote one or more publicly owned and operated convention centers, sports stadiums, sports arenas, coliseums, or auditoriums within the boundaries of the County or Subcounty special taxing district which approved the ordinance levying and imposing the tax by referendum pursuant to subsection 6. However, these purposes may be implemented through service contracts and leases with persons who maintain and operate adequate existing facilities; 2. To promote and advertise tourism in the State of Florida and nationally and internationally; 3. To fund convention bureaus, tourist bureaus, tourist information centers, and news bureaus as County agencies or by contract with the chambers of commerce or similar associations in the County; or 4. To finance beach improvement, maintenance, renourishment, restoration, and erosion control. b. The revenues to be derived from the tourist development tax may be pledged to secure and liquidate revenue bonds issued by the County for the purposes set forth in subparagraph (a)1 or up to fifty percent of the revenues to be derived from the tourist development tax may be pledged to secure and liquidate revenue bonds issued by the County for the purposes set forth in subparagraph (a)4. 5. Construction of Ordinance. 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. 6. Referendum Approval. A question shall be ------------------- placed on the ballot at the March 10, 1987 election to be held in Indian River County for referendum approval by the electors in each of the subcounty taxing districts created herein to be worded substantially as follows. "Shall there be a Tourist Development Tax of 20 levied pursuant to Section 125.0104, Florida Statutes? ------ FOR THE TOURIST DEVELOPMENT TAX AGAINST THE TOURIST DEVELOPMENT TAX" If a majority of the electors voting on the question in any Subcounty taxing district approves the levy, the ordinance shal I be deemed to be in effect in that taxing district on the first day of the next month following the election. SECTION—II. This ordinance shall be incorporated into the Code of Ordinances of Indian River County and the word "ordinance" may be changed to "section", "article", or other appropriate word and the sections of this ordiance may be renumbered or relettered to accomplish such purposes. SECTION—III. If any section, or if any sentence, paragraph, phrase, or word of this ordinance is for any reason held to be unconstitutional, inoperative, or void, such holding sha.11 not affect the remaining portions of this ordinance, and it shall be construed to have been the legislative intent to pass the ordinance without such unconstitutional, invalid or inoperative part. ORDINANCE NO. 87-11 revenue bonds issued by the County for the purposes set forth in subparagraph (a)4. 5. Construction of Ordinance. 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. 6. Referendum Approval. A question shall be ------------------- placed on the ballot at the March 10, 1987 election to be held in Indian River County for referendum approval by the electors in each of the subcounty taxing districts created herein to be worded substantially as follows. "Shall there be a Tourist Development Tax of 20 levied pursuant to Section 125.0104, Florida Statutes? ------ FOR THE TOURIST DEVELOPMENT TAX AGAINST THE TOURIST DEVELOPMENT TAX" If a majority of the electors voting on the question in any Subcounty taxing district approves the levy, the ordinance shal I be deemed to be in effect in that taxing district on the first day of the next month following the election. SECTION—II. This ordinance shall be incorporated into the Code of Ordinances of Indian River County and the word "ordinance" may be changed to "section", "article", or other appropriate word and the sections of this ordiance may be renumbered or relettered to accomplish such purposes. SECTION—III. If any section, or if any sentence, paragraph, phrase, or word of this ordinance is for any reason held to be unconstitutional, inoperative, or void, such holding sha.11 not affect the remaining portions of this ordinance, and it shall be construed to have been the legislative intent to pass the ordinance without such unconstitutional, invalid or inoperative part. '. ORDINANCE NO. 87-11 Commissioners of Indian River County, Florida, on this 27th day of January 1987. This ordinance was advertised in the Vero Beach Press -Journal on the 23rdday of December 1986, for a --------------- — public hearing to be held on the 27th day of January, 1987, at which time it was moved for adoption by Commissioner Eggert__— seconded by Commissioner __—Bowman and adopted by the following vote. Chairman,Don C. Scurlock, Jr. Aye Vice Chairman Margaret C. Bowman Aye__ Commissioner Richard N. Bird ALe__ ATTEST. 17 Freda Wright Clerk BOARD OF COUNTY COMMISSIONERS INDIAN RIVER COUNTY, FLORIDA By�%�_�_ ' -- curio.c Don C. Chairman ` Acknowledgment by the Department of State of the State of Florida, this —4th day of _ February --, 1987. Acknowledgment from the Department of State received on this 9th day of Feb_ruar_y 1987, at 1:30 a.m./p.m. and filed in the Off'►ce of the Clerk of the Board of County Commissioners of Indian River County, Florida. APPROVED AS TO FORM AND LEGAL SUFFICIENCY: 1` Bruce Barkett Assistant County Attorney Eggert Commissioner Carolyn K. Aye,__ C. Commissioner Gary Wheeler Ade__ ATTEST. 17 Freda Wright Clerk BOARD OF COUNTY COMMISSIONERS INDIAN RIVER COUNTY, FLORIDA By�%�_�_ ' -- curio.c Don C. Chairman ` Acknowledgment by the Department of State of the State of Florida, this —4th day of _ February --, 1987. Acknowledgment from the Department of State received on this 9th day of Feb_ruar_y 1987, at 1:30 a.m./p.m. and filed in the Off'►ce of the Clerk of the Board of County Commissioners of Indian River County, Florida. APPROVED AS TO FORM AND LEGAL SUFFICIENCY: 1` Bruce Barkett Assistant County Attorney a 1/21/87(B3.2)LEGAL(Bnm) INDIAN RIVER COUNTY, FLORIDA Prepared by: Public Works Department January, 1987 In conformance with Florida Statutes, Section 125.0104, 1985, as amended by Chapter 86-4, Laws of Florida, the following Report is prepared to project anticipated tourist tax revenues to be collected in Indian River County, Florida for the 2 -year period fiscal year 1987/1988 and 1988/1989 and to allocate the revenue to tourist development projects as approved by the Indian River County Tourist Development Council. Revenue Projections - as prepared by the State of Florida Department of Revenue Yearly transient rental facilities taxable sales $12,586,000.00 Proposed tourist development tax (2%) x .02 -------------- $ 2510720.00 2 -year revenue x 2 -------------- Projected Revenue $ 503,440.00 Proposed_ Project Expenditures Fiscal Year 1987/1988 and 198871989 Proposed tourist development tax collection will be countywide, however, the County will be divided into two Districts. District 1 will include the incorporated area within the City of Vero Beach and District 2 will include the remaining unincorporated and incorporated lands within Indian River County. The following prioritized program of presented.0 expenditures is TOURIST DEVELOPMENT TAX PROGRAM REPORT Anticipated Revenue and Program for Expenditures for Fiscal Year 1987/1988 and 1988/1989 Prepared by: Public Works Department January, 1987 In conformance with Florida Statutes, Section 125.0104, 1985, as amended by Chapter 86-4, Laws of Florida, the following Report is prepared to project anticipated tourist tax revenues to be collected in Indian River County, Florida for the 2 -year period fiscal year 1987/1988 and 1988/1989 and to allocate the revenue to tourist development projects as approved by the Indian River County Tourist Development Council. Revenue Projections - as prepared by the State of Florida Department of Revenue Yearly transient rental facilities taxable sales $12,586,000.00 Proposed tourist development tax (2%) x .02 -------------- $ 2510720.00 2 -year revenue x 2 -------------- Projected Revenue $ 503,440.00 Proposed_ Project Expenditures Fiscal Year 1987/1988 and 198871989 Proposed tourist development tax collection will be countywide, however, the County will be divided into two Districts. District 1 will include the incorporated area within the City of Vero Beach and District 2 will include the remaining unincorporated and incorporated lands within Indian River County. The following prioritized program of presented.0 expenditures is District 1 - City of Vero Beach Activity Cost Priority #1 - Beach Cleaning $ 80,000.00 Priority #2 - Dune Restoration, Revegation and Maintenance 1301000.00 Priority #3 - Chamber of Commerce Tourist Information 30,000.00 Priority #4 - Beach Park Maintenance 36,900.00 $276,900.00 District 2 - Indian River County NOT including City of Vero Beach Corporate Limits Activity Priority #1 - Golden Sand Beach Park Development Priority #2 - Beach Restoration and Nourishment - Emergency Relief Grand Total - Districts 1 and 2 $2001000.00 26,500.00 $226,500.00 $503,400 00