Okaloosa County BOCC — July 19, 2016 — 2016 Tourist Development Plan clean

ORDINANCE NO. 16-__ AN ORDINANCE OF THE BOARD OF COUNTY COMMISSIONERS OF OKALOOSA COUNTY, FLORIDA, AMENDING CHAPTER 20, ARTICLE II OF THE OKALOOSA COUNTY CODE OF ORDINANCES AND ORDINANCE 89-23 AS SUBSEQUENTLY AMENDED, RELATING TO THE TOURIST DEVELOPMENT PLAN AND USE OF TOURIST DEVELOPMENT TAX REVENUE; MAKING FINDINGS; AMENDING THE COUNTY’S TOURIST DEVELOPMENT PLAN TO PROVIDE FOR THE FUNDING OF PUBLIC SAFETY AND LAW ENFORCEMENT SERVICES NEEDED TO ADDRESS TOURISM IMPACTS WITHIN THE SUB-COUNTY TAXING DISTRICT; AMENDING THE COSTS OF ADMINISTERING COLLECTIONS; MODIFYING THE AUTHORIZED USES OF TOURIST DEVELOPMENT TAX REVENUES; UPDATING REVENUE PROJECTIONS AND ALLOCATIONS; PROVIDING FOR CODIFICATION, SEVERABILITY AND AN EFFECTIVE DATE. WHEREAS, pursuant to section 125.0104, Florida Statutes, known as the “Local Option Tourist Development Act”, the Board of County Commissioners (“Board”) adopted Ordinance 89-23 (the “Tourist Development Ordinance”) in 1989 which authorized the collection of two cents of tourism development tax per dollar exchanged on certain short term lodging rental transactions within an described sub-county tourism development district, authorized a referendum for approval of imposition of the tax, created the County’s initial Tourist Development Plan (the “Plan”), and established the Okaloosa Tourist Development Council (the “Council”); and WHEREAS, the Tourist Development Ordinance, as subsequently amended, is codified in Chapter 20, Article II of the Okaloosa County Code of Ordinances; and WHEREAS, the Board desires to expand the goals and objectives contained in the existing Plan to provide for the funding of public safety and law enforcement services needed to address impacts related to increased tourism and visitors to the sub-county taxing district and to update the projected tourist development tax revenues; and 1  WHEREAS, the Council has submitted to the Board a recommended amendment to the Tourist Development Ordinance and the Plan contained therein; and WHEREAS, in order to effectuate these changes the Board hereby finds that it is necessary to amend Ordinance 89-23, as subsequently amended, and Chapter 20, Article II of the Okaloosa County Code of Ordinances. NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF OKALOOSA COUNTY, FLORIDA: SECTION 1. Ordinance 89-23, as subsequently amended, and Chapter 20, Article II of the Okaloosa County Code of Ordinances is hereby amended as follows: Sec. 20-71. Tax levied; collection; remittance. (a) There is hereby levied and imposed a tourist development tax in the hereinafter described sub-district of Okaloosa County, Florida, at the rate of five percent 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, mobile home park, recreational vehicle park, condominium, condominium hotel or campground for a term of six months or less (the “dealer”). 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 the non-monetary consideration. (b) The tourist development tax shall be in addition to any other tax imposed pursuant to Chapter 212, Florida Statutes, and in addition to all other taxes, fees, and the considerations for the rental or lease. (c) The tourist development tax shall