Okaloosa County BOCC — June 26, 2014 — VIII.a. Sheriff Funding Request — reading text

safeguarding civil liberties and preserving public safety; Doing so with professionalism and unity of purpose, while being good stewards of the public’s trust”.  Marine Violations Marine Violations 80 8000.00% 73 7200.00% 70 7000.00% 61 58 6000.00% 60 6000.00% 50 5000.00% Change 40 37 4000.00% Off 28 On 30 3000.00% 20 1750.00% 2000.00% 1300.00% 10 1000.00% 2 2 1 1 0.00% 0 0.00% 2009 2010 2011 2012 2013 The Mission of the Okaloosa County Sheriff’s Office: “Ensuring fair and equal administration of the law, safeguarding civil liberties and preserving public safety; Doing so with professionalism and unity of purpose, while being good stewards of the public’s trust”.  Background Okaloosa County has been funding life guard services on the County’s Public Beaches with TDC Revenues since 2008. Total appropriations over the last five years total $4,078,542.68 additionally FY2014 appropriations totaled $1,103,072. Most recently BOCC voted to fund ½ the cost of a beach rescue vehicle. The Mission of the Okaloosa County Sheriff’s Office: “Ensuring fair and equal administration of the law, safeguarding civil liberties and preserving public safety; Doing so with professionalism and unity of purpose, while being good stewards of the public’s trust”.  Precedence The most compelling precedence for approval of the OCSO request is Okaloosa County’s long-standing practice of funding lifeguard services with TDC revenues. However, Okaloosa County does not stand alone in their practice of funding public safety programs with TDC revenues. Walton County also funds lifeguard services with TDC revenues. Bay County funds tourist related law enforcement activities with TDC revenues, as well. Most recently, in 2014, Bay County appropriated $100,000 of TDC revenues to fund additional law enforcement operations/patrols in their tourist district during spring break. The Mission of the Okaloosa County Sheriff’s Office: “Ensuring fair and equal administration of the law, safeguarding civil liberties and preserving public safety; Doing so with professionalism and unity of purpose, while being good stewards of the public’s trust”.  Opinion The Mission of the Okaloosa County Sheriff’s Office: “Ensuring fair and equal administration of the law, safeguarding civil liberties and preserving public safety; Doing so with professionalism and unity of purpose, while being good stewards of the public’s trust”.  AG Opinions Florida Attorney General Opinions repeatedly give great deference to the governing body of the county in deciding if a particular activity or program satisfies the requirements of F.S. 125.0104 – Attorney General Opinion No. 86-87 “However, in section 125.01(1)(w), F.S., county commissions may perform any other acts not inconsistent with the law which are in the common interest of the people of the county and exercise all powers and privileges not specifically prohibited by law.” – Attorney General Opinion No. 86-96 “Many counties use a portion of their tourist development tax revenues for arts and cultural activities. Although the statutes do not specifically identify arts and culture as an authorized use of these collections, county commissions have exercised some discretion by funding the programs and activities in order to enhance and promote tourism.” The Mission of the Okaloosa County Sheriff’s Office: “Ensuring fair and equal administration of the law, safeguarding civil liberties and preserving public safety; Doing so with professionalism and unity of purpose, while being good stewards of the public’s trust”.  AG Opinions – Attorney General Opinion No. 92-16 The Attorney General cited subsection (5) of s. 125.0104, F.S., and reiterated the determination that since this subsection enumerates the authorized uses of tourist development tax revenues, the implication is that any proposed use not specifically listed is excluded. "To promote and advertise tourism in the State of Florida and nationally and internationally;" is, however, an authorized use of tourist development tax revenues pursuant to this subsection. Consequently, the Attorney General offered the opinion that the determination as to whether a particular project is tourist related and furthers the purpose of promoting tourism is one which must be made by the governing body of the county. For that reason, the county would be authorized to expend tourist development tax revenues to promote and advertise the "Concert in the Park," if the governing body of the county makes the appropriate legislative determination that such activity is primarily related to promoting tourism in the county. Of growing concern to all entities involved with local option tourist development taxes is the determination as to who has the ultimate authority to decide how tax revenues will be used. The Mission of the Okaloosa County Sheriff’s Office: “Ensuring fair and equal administration of the law, safeguarding civil liberties and preserving public safety; Doing so with professionalism and unity of purpose, while being good stewards of the public’s trust”.  AG Opinions – Attorney General Opinion No. 92-66 (4) Ultimately, the determination of whether a particular expenditure satisfies the requirements of s. 125.0104, F.S., is the responsibility of the governing body of the county and cannot be delegated to the Attorney General’s Office. Consequently, the Attorney General gave the opinion that, ... based upon the appropriate legislative finding by the governing body of the county that such a project promotes tourism, construction of an artificial reef in order to promote snorkeling and diving or as a basis for improving fishing in the coastal waters to attract tourists may be funded by tourist development tax revenues... The Mission of the Okaloosa County Sheriff’s Office: “Ensuring fair and equal administration of the law, safeguarding civil liberties and preserving public safety; Doing so with professionalism and unity of purpose, while being good stewards of the public’s trust”.  AG Opinions – Attorney General Opinion No. 92-66 (4) Ultimately, the determination of whether a particular expenditure satisfies the requirements of s. 125.0104, F.S., is the responsibility of the governing body of the county and cannot be delegated to the Attorney General’s Office. Consequently, the Attorney General gave the opinion that, ... based upon the appropriate legislative finding by the governing body of the county that such a project promotes tourism, construction of an artificial reef in order to promote snorkeling and diving or as a basis for improving fishing in the coastal waters to attract tourists may be funded by tourist development tax revenues... The Mission of the Okaloosa County Sheriff’s Office: “Ensuring fair and equal administration of the law, safeguarding civil liberties and preserving public safety; Doing so with professionalism and unity of purpose, while being good stewards of the public’s trust”.  AG Opinions Attorney General Opinion No. 98-74 The AG stated, however, that it was his opinion that the expenditure of tourist development tax revenues for the construction of a new memorial at the Orange County Courthouse must be based on a determination by the county’s governing body that the memorial is directly related to tourism and furthers the purpose of promoting tourism in Orange County. Further, the opinion stated that any such a determination “must show a distinct and direct relationship between expenditure of tourist development tax revenues and the promotion of tourism.” Attorney General Opinion No. 2000-25 The AG concluded that the governing body of Okeechobee County may exercise its authority to decide, based upon an appropriate legislative determination, that the promotion of an event has as its main purpose the attraction of tourists for which tourist development funds under s. 125.0104, F.S., may be used. The Mission of the Okaloosa County Sheriff’s Office: “Ensuring fair and equal administration of the law, safeguarding civil liberties and preserving public safety; Doing so with professionalism and unity of purpose, while being good stewards of the public’s trust”.  AG Opinions Attorney General Opinion No. 2000-50 The opinion further stated that the use does not appear outside of the realm of use; however, governing body of the county must make a factual determination of whether a particular facility or project is related to tourism and primarily promotes that purpose. The determination must show a distinct and direct relationship between tax revenue expenditure and tourism promotion. Accordingly, the opinion concluded that if such findings are made, then the tax revenues could be used for welcome signs and welcome islands. The Mission of the Okaloosa County Sheriff’s Office: “Ensuring fair and equal administration of the law, safeguarding civil