Loading...
HomeMy WebLinkAbout1978-23-4 _ ORDINANCE NO. 78-23 INDIAN RIVER COUNTY, FLORIDA AN ORDINANCE TO LEVY AND IMPOSE A TWO (2) PER CENT TOURIST DEVELOPMENT TAX PURSUANT TO THE "LOCAL OPTION TOURIST DEVELOPMENT ACT" AS RECENTLY ENACTED BY THE LEGISLATURE FOR THE STATE OF FLORIDA, PRO- VIDING FOR THE COLLECTION OF SAID TAX; PROVIDING THAT THE REVENUE SO RAISED BE UTILIZED TO IMPLEMENT THE INDIAN RIVER COUNTY TOURIST DEVELOPMENT PLAN; PROVIDING FOR THE ADOPTION OF AN INDIAN RIVER COUNTY TOURIST DEVELOPMENT PLAN; ESTABLISHING AN "INDIAN RIVER COUNTY TOURIST DEVELOPMENT COUNCIL"; PROVIDING FOR THE TERMS, QUALIFICATIONS AND POWERS OF THE MEMBERS OF SAID COUNCIL; PROVIDING PENALTIES FOR FAILURE TO COLLECT THE TAX LEVIED; PROVIDING FOR APPROVAL OF THIS ORDINANCE BY REFERENDUM ELECTION; PROVIDING A LIMITATION ON THE TAX TO FOUR (4) YEARS; PROVIDING FOR REPEAL AND PROVIDING AN EFFECTIVE DATE. WHEREAS, Chapter 77-209, Laws of Florida, provides for the levy of a local option tourist development tax by any county; and WHEREAS, under the provisions of Chapter 77-209, Laws of Florida, this Board did on March 23, 1978, adopt a resolution establishing and appointing the members of the Indian River County Tourist Development Council; and WHEREAS, on June 21, 1978, said Tourist Development Council presented to this Board its plan for tourist development; and WHEREAS, notice of a special referendum election to vote on this ordinance shall be duly published in the Vero Beach Press Journal, Vero Beach, Florida, as provided by Section 100.342, Florida Statutes; NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA: SECTION 1: (a) For a period of four (4) years, beginning October 1st, 1978 and ending September 30th, 1982, there is hereby levied and imposed a tourist development tax in Indian River County, Florida, at the rate of two per cent (2%) of each whole and major fraction of each dollar of the total rental charged every person who rents, leases or lets for consideration any living quarters or accommodations in any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, rooming house, tourist or trailer camp, or condominium for a term of six (6) months or less. When receipt of consideration is by wa3l of property other than money, the tax shall be levied and imposed on the fair market value of such non -monetary con- siderations. (b) The tourist development tax shall be in addition to any other tax imposed pursuant to Chapter 212, Florida Statutes, and in additon to all other taxes, fees, and the consideration for the rental or lease. (c) The tourist development tax shall be charged by the person receiving the consideration for the lease or rental, and it shall be collected from the lessee, tenant, or customer at the time of payment of the consideration for such lease or rental. (d) The person receiving the consideration for such rental or lease shall receive, account for, and remit the tax to the State of Florida,.Department of Revenue, at the time and in the manner provided for persons who collect and remit taxes under Section 212.03, Florida Statutes. The same duties and privileges imposed by Chapter 212, Florida Statutes, upon dealers in tangible property, respecting the collection and remission of the tax, the making of returns, the keeping of books, records and accounts, and compliance with the rules of the Florida Department of Revenue in the administration of said Chapter shall apply to and be binding upon all persons who are subject to the provisions of this Act; provided, however, the said Department of Revenue may authorize a quarterly return and payment when the tax remitted by the dealer for the preceding quarter did not exceed $25.00. (e) The said Department of Revenue shall keep records showing the amount of taxes collected, which records shall also include records disclosing the amount of taxes collected for and from each county in which the tax authorized by this Act is applicable. These records shall be open to the public during the regular office hours of said Department of Revenue, as provided in Section 213.072, Florida Statutes. -2- 'j. - (f) Collections received by the said Department of Revenue from the tax, less costs of administration of this Ordinance shall be paid and returned, on a monthly basis, to Indian River County for use by the County in accordance with the provisions of this Ordinance and shall be placed in the County Tourist Development Trust Fund. (g) The said Department of Revenue, under the applicable rules of the Career Service Commission, is authorized to employ persons and incur other expenses as appropriated by the Legislature of the State of Florida to administer this Ordinance. (h) The said Department of Revenue may promulgate such rules and may prescribe and publish such forms as may be necessary to effectuate the purposes of this Ordinance. • SECTION 2: The anticipated revenue of $216,000.00 per year, less costs of administration as retained by the Department of Revenue, which the tourist development tax hereby levied should produce over each of the next two years shall be utilized to promote the Indian River County tourist industry. Any surplus revenue over and above $216,000.00 shall be allocated to Item (a) Capital Improvement Fund, and disbursed to each capital improvement within Item (a) in the same proportions as the total budget of Item (a) is divided between the sub- catagories. The tax revenues received pursuant to this Ordinance shall be used to fund the Indian River County tourist develop- ment plan, as established in order of priority Items (a) through (g) which is hereby adopted as follows: (a) Capital Improvement Funds --64.35% of all revenues received by the tax hereby levied, as deposited in the Indian River County Tourist Development Trust Fund, shall be distributed for Capital Improvements at Wabasso Beach Park, South Beach Park, the Civic Arts Center, and property in the North County. Funds shall be distributed in a manner consistent with authorized use of revenues as outlined in Chapter 77-209, Laws of Florida. -3- (b) Advertising/Promotion--14.81% of all revenues received by the tax hereby levied, as deposited in the Indian River County Tourist Development Trust Fund, shall be distributed on a monthly basis to be spent for advertising and promotion of the Indian River County tourist industry. Television, radio, newspapers, magazines, trade journals billboards, brochures, direct mailing and any other form of ad- vertising media, which might be reasonably expected to promote the development of tourism in Indian River County, may be utilized in the expenditure of funds for the purpose of developing Indian River County as a tourist center through advertising and promotion. It is the intent that the revenues expended for media advertis- ing shall be expended in furtherance of the promotion of summer tourism. (c) Vero Beach/Indian River County Chamber of Commerce Information Center -Beach and Mainland -- 9.26% of all revenues received by the tax hereby levied, as deposited in the Indian River County Tourist Development Trust Fund, shall be distributed pursuant to contract with the Beach and Mainland Information Centers of the Vero Beach/Indian River County Chamber of Commerce, said funds to be spent for rents, salaries, utilities, office equipment, telephone, distribution of materials and postage, office supplies and other necessary expenses related to an information center. (d) Sebastian/North County Information Center -- 4.17% of all revenues received by the tax hereby levied, as deposited in the Indian River County Tourist Development Trust Fund, shall be distributed pursuant to contract with the Sebastian/North County Information Center with funds being used for salaries, utilities, postage, distribution of materials, telephone, necessary office supplies and other necessary and reasonable expenses related to the operation of an information center. (e) Convention and Auditorium Rental --not more than 2.78% of all revenues received by the tax hereby levied, as deposited in the Indian River County Tourist Development Trust Fund, may be spent pursuant to service contracts or leases, for the purpose of providing convention and auditorium facilities used for purposes consistent with this Ordinance. (f) Administrative costs --not more than 2.31% of all revenues received by the tax hereby levied, as deposited in the Indian River County Tourist Develop- ment Trust Fund, may be spent for administrative expenses as approved by the Board of Cou:rt:y Com- missioners of Indian River County for uses consistent with this Ordinance and State Law. (g) Reserve Fund --not more than 2.31% of all revenues received by the tax hereby levied, as deposited in the Indian River County Tourist Development Trust Fund, may be used to establish annually a reserve fund to be accumulated and spent as approved by the Board of County Commissioners consistent with this Ordinance and State Law. SECTION 3: There is hereby established, pursuant to the provisions of Chapter 77-209, Laws of Florida, an advisory council to be known as the "Indian River County Tourist Development Council". The Council shall be composed of nine -4- members who shall be a y + ppoi��cu by the Board of County °.,,,.,��• missioners. The Chairman of the Board of County Commissioners shall serve as Chairman of the Council. Two members of the Council shall be elected municipal officials. Three members of the Council shall be owners or operators of motels, hotels, or other tourist accommodations located in Indian River County and subject to the tax hereby levied. Three members of the Council shall be persons who are involved in the tourist industry and who have demonstrated an interest in tourist development, that are not owners or operators of motels, hotels or other tourist accommodations in the County and subject to the thx hereby levied. All members of the Council shall be electors of the County. The members of the Council shall serve for staggered terms of four (4) years. Chairman Board of County Commissioners 4 years Elected Vero Beach City Councilman 2 years Elected Municipal Official (rotated among other municipalities) 4 years Owner or operator of motels, hotels or other accommodations) 4 years Owner or operator of motels, hotels or other accommodations) 2 years Owner or operator of motels, hotels or other accommodations) 2 years Person involved in tourist industry 4 years Person involved in tourist industry 4 years Person involved in tourist industry 2 years The Council hereby established shall be responsible for making recommendations to the Board of County Commissioners for the effective operation of the uses of the tourist development tax revenue raised by the tax levied prior to action by the Board of County Commissioners on such matters, and may perform such other duties or functions as hereinafter may be prescribed by Ordinance or Resolution including the review of all contracts with each Chamber of Commerce. The Council shall continuously review all expenditures of revenue from the Tourist Development Trust Fund and shall receive detailed line item tax expenditure reports from the Board of County Commissioners, or its designee, not less than -5- quarterly. Expenditures which at least five (5) members of the Council believe to be unauthorized shall be reported, in writing with specific findings, to the Board and the Department of Revenue. The Board of County Commissioners and the Department of Revenue shall review the Council's findings and take appropriate administrative or judicial action to insure com- compliance with this Ordinance and with the provision of Chapter 77-209. SECTION 4: The revenues raised by the tax hereby levied may not be pledged by the Board of County Commissioners to secure and liquidate revenue Lands issued by the County. In addition no contracts or agreements shall be entered into which are dependent on receipt of tourist tax dollars collected after September 30, 1982. SECTION 5: Any person who is taxable hereunder who fails or refuses to charge and collect from the person paying any rental or lease the taxes herein provided, either by himself or through his agents or employees, shall be, in addition to being personally liable for the payment of the tax, guilty of a misdemeanor of the second degree, punishable as provided in Section 775.082, Section 775.083, or Section 775.084, Florida Statutes. SECTION 6: No person shall advertise or hold out to the public in any manner, directly or indirectly, that he will absorb all or any part of the tax, or that he will relieve the person paying the rental of the payment of all or any part of the tax, or that the tax will not be added to the rental or lease con- sideration, or when added, that it or any part thereof will be refunded or refused, either directly or indirectly, by any method whatsoever. Any person who willfully violates any provision of this subsection shall be guilty of a misdemeanor of the second degree, punishable as provided in Section 775.082, Section 775.083 or Section 775.084, Florida Statues. SECTION 7: The tax hereby levied shall constitute a lien on the property of the lessee, customer, or tenant in the same manner as, and shall be collectible as are, liens authorized and imposed in Sections 713.67, 713.68 and 71.3.69, Florida Statutes. 6- SECTION 8: This Ordinance shall become effective on the first day of the month following its being approved it, a referendum election, held for the purpose of approving or rejecting this Ordinance, by a majority of the electors voting in such referendum election, and upon its being filed with the Office of the Secretary of State in Tallahassee with a certified copy herein being furnished to the State of Florida, Department of Revenue. The tax authorised to be levied in this Ordinance shall not continue beyond September 30, 1982 without another referendum vote approving the proposed extension. In the event an extension referendum does not pass then any surplus funds in the Indian River County Tourist Development Trust Fund shall first be applied to complete budgeted and approved uncompleted Capital Improvements, and then to maintenance of completed Capital. Improvements as allowed by law. SECTION 9: After enactment of this Ordinance, levying and imposing this tax, the Plan of Tourist Development may not be substantially amended except by ordinance enacted by an affirmative vote of at least four (4) members of the Board of County Com- missioners. Any change in the priority of budgeted items or reallocation of budgeted expenditures of revenue in Item (a) Capital Improvement funds shall be considered a substantial amendment. SECTION 1.0: Upon petition of fifteen per cent (150), or more, of the electors of Indian River County, the Board of County Commissioners shall cause an election to be held for the repeal of this Ordinance and the tourist development tax levied. DONE AND ADOPTED in regular session this 9th day of Atip ust , 1978. BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA. (SEAL) ATTEST: Clerk l k. PLAN FOR INDIAN RIVER COUNTY TOURIST DEVELOPMENT PREPARED BY THE INDIAN RIVER COUNTY TOURIST DEVELOPMENT COUNCIL TAX DISTRICT - INDIAN RIVER COUNTY BUDGET INDIAN RIVER COUNTY TOURIST DEVELOPMENT COUNCIL 1978-80 4 Capital Improvement Funds Advertising - Promotion Vero Beach -Indian River County Chamber of Commerce Information Center - Beach and Mainland Sebastian -North County Information Center Convention Rental Riverside Theatre and/or other designated facilities Administrative Cost Reserve Fund TOTAL TWO YEAR BUDGET $ 278,000.00 64.35% 64,000.00 14.81% 40,000.00 9.26% 18,000.00 4.17% 12,000.00 2.78% 10,000.00 2.31% 10,000.00 2.31% $ 432,000.00 100% A " Capital Improvement Fund For Indian River County City of Vero Beach City of Vero Beach, Civic Arts Center North County Area TOTAL Breakdown Allocation _Indian River County A- To be used for development of Wabasso beach park City of Vero Beach A- To be used for development of South beach park City of Vero Beach -Civic Arts Center A- To be used for the development of the Civic Arts Center property for tourism oriented facilities as authorized by law. North County Area A- To be used for needed improvements including park development TOTAL CAPITAL IMPROVEMENT FUND ALLOCATIONS L z. $ 278,000.00 100,000.00 80,000.00 80,000.00 18,000.00 $ 278,000.00 Each of the above Capital Allocations shall be spent in a manner consistent with 125.0104 (5) Florida Statutes 1977 . B INDIAN RIVER COUNTY TOURIST DEVELOPMENT COUNCIL ADVERTISING BUDGET - 2 YEAR A- Participation in National and International exhibits and expositions - CANADIAN NAT'L EXPOSITION - TORONTO, Aug/Sept 179 $6,000 UNITED STATES TRAVEL SERVICE ANNUAL POW -WOW July 179 4,000 FLORIDA SHOWCASE - MAJOR U.S. CITIES 4 per year 6,000 B- COLOR BROCHURES 150,000 - 4 year supply C- GENERAL MEDIA ADV. Billboards, Magazines, Newspapers, RDO, etc. TOTAL "A" TOTAL TOTAL $ 3 16,000 20,000 28,000 64,000 The Tourist Development Council recommends that all media dollars and brochures are to be directed toward summer_ tourist development. n . C Vero Beach -Indian River County Chamber of Commerce Information Center Beach and Mainland Beach Tourist Information Center Rent - $150. per month $ 3,600.00 Salary - Approximately $125 per week 13,000.00 FICA (.0605) 845.00 Utilities 2,400.00 Office Equipment (one time expense) 2,000.00 Telephone 1,000.00 TOTAL BEACH INFORMATION CENTER $22,845.00 Mainland Information Center Distribution Material & Postage $ 7,000.00 Printed matter 4,000.00 Additional office supplies for inquiries, etc: 1 -.Envelopes and Letterhead 2- Memo paper, copy supplies, telephone and others 6,155.00 TOTAL MAINLAND INFORMATION CENTER $17,155.00 TOTAL CHAMBER OF COMMERCE BEACH AND MAINLAND INFORMATION CENTERS $40,000.00 I e D SEBASTIAN RIVER CHAMBER OF COMMERCE AND NORTH COUNTY INFORMATION CENTER Salary - 1 person at $115.00 per week $11,960.00 FICA (.0605) 723.58 Utilities - $60 per month 1,440.00 Postage and Distribution material 676.42 Telephone 1,200.00 Reserve for other expenses 2,000.00 TOTAL $18,000.00 Brochures and printed matter to be furnished from material published by the Tourist Development Board. T CONVENTION RENTAL RIVERSIDE THEATRE and/or other desi nated facilities A- Convention use $500.00 per month $12,000.00 MEMO: A contract agreement will be worked out, which will stipulate the number of days the Theatre will be available for the amount approximated above. A fee will be negotiated for rental of the Theatre, over and above the indicated rental fee.