Okaloosa County Tourist Development Council — April 25, 2013 (meeting #1135) — reading text

Tourist Development Council 1540 Miracle Strip Parkway Fort Walton Beach, FL 32548 Regular Meeting http://www.okaloosafl.com ~ Agenda ~ Thursday, April 25, 2013 1:00 PM Emerald Coast Convention Center Council Members Michael D. Bass President & CEO, Coastline Properties of Destin Honorable Tuffy Dixon City of Destin Representative Daniel Empson Owner, Harry T's Lighthouse Restaurant Thom Gossom Owner, Best Gurl, Inc - Mktg & Communications Firm Joe Guidry Manager, Ramada Plaza Beach & RV Resorts Dale E. Peterson Owner, Dale E. Peterson Vacations Thomas Rice Owner, Magnolia Grill Restaurant Honorable Charles Rigdon City of Fort Walton Beach Representative Honorable Kelly Windes Okaloosa County Board of Commissioners - Liaison Daniel E. O'Byrne Director, Tourist Development Department, Okaloosa County Lynn Hoshihara/Greg Stewart Nabors, Giblin & Nickerson PA I. Pledge of Allegiance & Welcome (Dan O’Byrne) II. Presentation by Tourist Development Department Attorneys (Nabors, Giblin & Nickerson PA) A. Overview of applicable statutes, ordinances and policies. 1. Cover page B. Overview of Sunshine Law, Public Records and Ethics. 1. Sunshine law Tourist Development Council Page 1 Printed 4/26/2013 Regular Meeting Minutes April 25, 2013 III. Election of Officers (Chairman and Vice-Chairman) per TDD Operations & Procedures Manual (Nabors, Giblin & Nickerson PA) IV. Approval of current Tourist Development Council & Committee(s) meeting minutes (Chairperson/Dan O’Byrne) A. TDC Selection Committee Meeting – March 27, 2013 1. Minutes B. TDC Selection Committee Meeting – March 25, 2013 1. 032513 C. TDC Regular Meeting – January 23, 2013 1. 012313 D. Marketing Committee Meeting – January 22, 2013 1. 012213 E. Marketing Committee Meeting – January 16, 2013 1. 011613 V. Consider Previous TDC & related Committee(s) meeting minutes per Auditor General Finding No. 25 (Nabors, Giblin & Nickerson PA) A. TDC Meetings Aug. 22, Sept. 26, Oct. 24 and Dec. 5/2012 1. TDC Meetings B. TDC Marketing Committee Meetings Oct. 10 and Oct. 31/2012 1. TDC Marketing VI. Dissolution of the Emerald Coast Convention and Visitors Bureau, Inc. A. Dissolution VII. Review Month End February Tax Receipts and March YTD TDD Expenditures by Penny (Dan O’Byrne) A. Review Feb Tourist Development Council Page 2 Printed 4/26/2013 Regular Meeting Minutes April 25, 2013 VIII. 2013 Stub Year Marketing Plan presentation & update (Peter A. Mayer Advertising Agency) A. PMA IX. Consider 3rd Quarter TDC Meeting Schedule (Dan O’Byrne) A. 2:00 p.m. Emerald Coast Convention Center Thursday May 30, June 27 and July 25/2013 X. Public Comment A. Presentation – Emerald Coast Wildlife Refuge (Amanda Wilkerson, Executive Director) 1. ECW B. General (3 minutes each) XI. Adjourn XII. Review Tourist Development Council Page 3 Printed 4/26/2013  2.A.1 Tourist Development Council Meeting: 04/25/13 01:00 PM 1540 Miracle Strip Parkway Department: Tourist Development Council Fort Walton Beach, FL 32548 Category: Approval Prepared By: Aida Wilkinson SCHEDULED Initiator: Aida Wilkinson Sponsors: TDC ITEM (ID # 1640) DOC ID: 1640 Cover page Updated: 4/24/2013 10:21 AM by Aida Wilkinson Page 1 Packet Pg. 4  2.A.1.a Attachment: TDC Notebook Cover Page 1.a (1640 : Cover page) OKALOOSA COUNTY TOURIST DEVELOPMENT COUNCIL RESOURCE MATERIALS APRIL 2013 Packet Pg. 5  2.A.1.b Attachment: TDC Notebook TOC a.2 (1640 : Cover page) OKALOOSA COUNTY TOURIST DEVELOPMENT COUNCIL Table of Contents Tab Section 125.0104, Florida Statutes .............................................................A Ordinances .................................................................................................B Ordinance 12-21 ............................................................................... 1 Ordinance 13-19 ............................................................................... 2 TDC Bylaws and TDD Operations & Procedures Manual .......................... C Review of Public Records, Sunshine Law and Ethics ................................ D Forms (Voting Conflict Form and Acknowledgement Form) ........................E Packet Pg. 6  2.A.1.c SECTION 125.0104, FLORIDA STATUTES (2012) 125.0104 Tourist development tax; procedure for levying; authorized uses; referendum; enforcement. (1) SHORT TITLE. (2) APPLICATION; DEFINITIONS. (a) Application. The provisions contained in chapter 212 apply to the administration of any tax levied pursuant to this section. Attachment: F S 125 0104 a.3 (1640 : Cover page) (b) Definitions. For purposes of this section: 1. ed to increase tourist-related business activities. 2. of his or her permanent residence or who rents or leases transient accommodations as described in paragraph (3)(a). 3. this state on or before December 31, 1998, and that has continuously remained at that location for at least the 10 years preceding that date. (3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE. (a)1. It is declared to be the intent of the Legislature that 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, roominghouse, mobile home park, recreational vehicle park, condominium, or timeshare resort for a term of 6 months or less is exercising a privilege which is subject to taxation under this section, unless such person rents, leases, or lets for consideration any living quarters or accommodations which are exempt according to the provisions of chapter 212. 2.a. Tax shall be due on the consideration paid for occupancy in the county pursuant to a regulated short-term product, as defined in s. 721.05, or occupancy in the county pursuant to a product that would be deemed a regulated short-term product if the agreement to purchase the short-term right were executed in this state. Such tax shall be collected on the last day of 1 Packet Pg. 7  2.A.1.c occupancy within the county unless such consideration is applied to the purchase of a timeshare estate. The occupancy of an accommodation of a timeshare resort pursuant to a timeshare plan, a multisite timeshare plan, or an exchange transaction in an exchange program, as defined in s. monetary consideration to the owner or to a third party for the benefit of the owner, is not a privilege subject to taxation under this section. A membership or transaction fee paid by a timeshare owner that does not provide the timeshare owner with the right to occupy any specific timeshare unit but merely provides the timeshare owner with the opportunity to exchange a timeshare interest through an exchange program is a service charge and not subject to taxation under this section. b. Consideration paid for the purchase of a timeshare license in a timeshare plan, as defined in s. 721.05, is rent subject to taxation under this section. Attachment: F S 125 0104 a.3 (1640 : Cover page) (b) Subject to the provisions of this section, any county in this state may levy and impose a tourist development tax on the exercise within its boundaries of the taxable privilege described in paragraph (a), except that there shall be no additional levy under this section in any cities or towns presently imposing a municipal resort tax as authorized under chapter 67-930, Laws of Florida, and this section shall not in any way affect the powers and existence of any tourist development authority created pursuant to chapter 67-930, Laws of Florida. No county authorized to levy a convention development tax pursuant to s. 212.0305, or to s. 8 of chapter 84- 324, Laws of Florida, shall be allowed to levy more than the 2-percent tax authorized by this section. A county may elect to levy and impose the tourist development tax in a subcounty special district of the county. However, if a county so elects to levy and impose the tax on a subcounty special district basis, the district shall embrace all or a significant contiguous portion of the county, and the county shall assist the Department of Revenue in identifying the rental units subject to tax in the district. (c) The tourist development tax shall be levied, imposed, and set by the governing board of the county at a rate of 1 percent or 2 percent of each dollar and major fraction of each dollar of the total consideration charged for such lease or rental. When receipt of consideration is by way of property other than money, the tax shall be levied and imposed on the fair market value of such nonmonetary consideration. (d) In addition to any 1-percent or 2-percent tax imposed under paragraph (c), the governing board of the county may levy, impose, and set an additional 1 percent of each dollar above the tax rate set under paragraph (c) by the extraordinary vote of the governing board for the purposes set forth in subsection (5) or by referendum approval by the registered electors