Okaloosa County BOCC — June 26, 2014 — reading text

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, Packet Pg. 294 while being good stewards of the public’s trust”.  8.a.a AG Opinions Attachment: VIII.a. Sheriff Funding Request (2977 : Okaloosa County Sheriff?s Office 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 liberties and preserving public safety; Doing so with professionalism and unity of purpose, Packet Pg. 295 while being good stewards of the public’s trust”.  8.a.a Marketing Attachment: VIII.a. Sheriff Funding Request (2977 : Okaloosa County Sheriff?s Office – Okaloosa County’s TDC should establish “Safe and Family Friendly” as a key component of their tourism marketing campaign. In doing so the TDC will establish “Public Safety” as a key component in their marketing efforts and will not only satisfy the F.S.S. 125.0104 requirement that all TDC funding appropriations promote and advertise tourism. It also targets what has historically served as Okaloosa’s primary visitor demographic “the vacationing family”. – OCSO Tourist Public Service Announcements (PSA’s) 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, Packet Pg. 296 while being good stewards of the public’s trust”.  8.b Tourist Development Council Meeting: 06/26/14 02:00 PM 1540 Miracle Strip Parkway Department: Tourist Development Council Fort Walton Beach, FL 32548 Category: Update Prepared By: Aida Wilkinson SCHEDULED Initiator: Aida Wilkinson Sponsors: TDC ITEM (ID # 2978) DOC ID: 2978 TDT Ordinance Amendment – Aquarium & Museum Funding (Ed Schroeder) Updated: 6/23/2014 2:57 PM by Aida Wilkinson Page 1 Packet Pg. 297  8.b.a TOURIST DEVELOPMENT DEPARTMENT MEMORANDUM DATE: June 26, 2014 TO: Tourist Development Council FROM: Ed Schroeder, Tourist Development Department Director Attachment: VIII.b. TDT Ordinance (2978 : TDT Ordinance Amendment ? Aquarium & Museum Funding (Ed Schroeder)) Charlotte Dunworth, Finance, Administration, & Compliance Manager SUBJECT: TDT Ordinance Amendment Background Pursuant to F.S. 125.0104(4)(c), the County has previously approved and adopted a tourist development ordinance setting forth the plan for tourist development. In order to substantially amend the plan of tourist development, F.S. 125.0104(4)(d) requires an ordinance enacted by an affirmative vote of a majority plus one additional member of the Board. Discussion The primary purpose of this amendment is to update the plan to identify funding for aquariums and museums as an appropriate use of tourist development tax revenues, and to update revenue projections under each percentage point. The proposed amendments to the tourist development ordinance are identified as follows: stricken words indicate deletions and underlined words indicate additions. TDC Recommendation to BCC Recommend approval of amendment to the tourist development plan ordinance as presented. Packet Pg. 298  8.b.a ORDINANCE NO. 14-__ Attachment: VIII.b. TDT Ordinance (2978 : TDT Ordinance Amendment ? Aquarium & Museum Funding (Ed Schroeder)) 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 AQUARIUMS AND MUSEUMS WITHIN THE SUB-COUNTY TAXING DISTRICT; MODIFYING THE AUTHORIZED USES OF TOURIST DEVELOPMENT TAX REVENUES ACCORDINGLY; 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 aquariums and museums within the sub-county taxing district and to update the projected tourist development tax revenues; and WHEREAS, the Council has submitted to the Board a recommended amendment to the Tourist Development Ordinance and the Plan contained therein; and 1 Packet Pg. 299  8.b.a 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. Attachment: VIII.b. TDT Ordinance (2978 : TDT Ordinance Amendment ? Aquarium & Museum Funding (Ed Schroeder)) 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: (stricken words indicate deletions, underlined words indicate additions) 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 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 board of county commissioners (the "board") at the same time and in the manner provided for persons who collect and remit taxes under Section