Okaloosa County BOCC — July 15, 2014 — reading text

county further determines that funding aquariums and museums that are publicly owned and operated or owned and operated by not-for-profit organizations and open to the public, within the sub- district will promote tourism within the sub-district by offering educational activities and entertainment for visitors of all ages. Thus, the allocation of tourist tax revenues for the funding of aquariums and museums is an appropriate use of these revenues and funds may be allocated accordingly. (2) Convention business development. The county has operated the Emerald Coast Convention Center ("ECCC") since 2003 and its value as a catalyst for the growth of the conference/convention/group business segment of the visitor population is well established and is an effective means of developing year round business in the sub-district. The ECCC will continue to be managed in house or by contract with professional management firms, or by a combination of the two. The facility will also provide indoor and outdoor venues for cultural, educational, sport and entertainment events which will be a positive draw for visitors as well as a benefit to the overall quality of the branding of county products. The expansion of the ECCC facilities, grounds and functions will further the development of year- round business in the sub-district. (3) Product improvement. The county determines that the beaches and waters of the Gulf of Mexico and the Choctawhatchee Bay are the focus of the attraction that the sub-district offers to our visitors. This includes not only the beach and waterways themselves but the tourist destination facilities, which allow greater access and enhanced enjoyment of these areas. Accordingly, both the maintenance and improvement of these natural assets and other tourist destination facilities, including the improvement of public access to and use of these assets, are essential to the preservation, improvement and promotion of the very foundation of the economy that the county is promoting. The long-term maintenance goals of this plan also include the use of tourism tax revenues as a part of an ongoing partnership between federal, state and county and municipal entities for the restoration and re-nourishment of the beaches within the sub-district. The county will continue to fund the permitting and construction of restoration and re-nourishment projects for beaches within the sub-district. This will facilitate the dual goal of this long-term restoration plan and preservation and 7 Packet Pg. 48  management of the county's waterfront resources and other tourist destination facilities within the sub-district, including the improvement of public access to those resources and facilities throughout the sub-district. This component of beach access improvement and beach restoration and monitoring is essential for ensuring access for visitors utilizing non-waterfront accommodations. The maintenance of beach access facilities and other tourist destination facilities promotes a broader accommodation base by improving access for non-waterfront accommodations. Accordingly, the allocation of tourist tax revenues for the improvement, maintenance and repair of our beaches and waters and other tourist destination facilities, including access to these facilities, is an appropriate use of these revenues when and if funding is available. The county further determines that constructing artificial reefs will promote tourism within the sub-district by offering diving, snorkeling and fishing activities. Additionally, the construction of artificial reefs will enhance the waters of the Gulf of Mexico by providing increased fisheries and improved aquatic habitat. Once enough artificial reefs are constructed, the county may develop an aquatic nature center as an eco-tourism facility to showcase these tourism activities and assets. Thus, the allocation of tourist tax revenues for the construction of artificial reefs is an appropriate use of these revenues and funds may be allocated accordingly. An essential component of product improvement and promotion is to provide a safe environment for the use of the beaches, waters and facilities. Therefore, the allocation of tourist development tax revenues for the provision of lifeguard services for the beaches and waterways is an appropriate use of these revenues when and if funding is available. (4) Administration. The county determines that the best means for administration of the tourism tax revenues allocated under this plan is local administration by the director of the tourist development department under the direction of the county administrator. The administration of the revenue collection process shall be carried out under an agreement with the tax collector's office. (5) Reserve or emergency operations fund(s). The county determines that it is prudent, based on actuarial and actual experience, to maintain reserve funds for the purpose of supplementing standard promotional functions and beach maintenance efforts and for restoration of the county's beach improvements in the aftermath of a major storm event which impacts sub-district coastal areas. These 8 Packet Pg. 49  reserve amounts should be carried forward as a budget allocation from year to year and should be in sufficient amount, as determined by the board, to address recovery needs in these areas in the case of a catastrophic storm event. These funds are also available for allocation in the case of extraordinary beach maintenance needs related to natural or man-induced events requiring additional beach cleaning efforts and equipment following the impact of an emergency event. The council, through the director, will be responsible for recommending to the board when and how these funds should be used in the event of an emergency or catastrophic storm event. (d) Tax revenue projections and allocations. Pursuant to the requirements of Section 125.0104(4), Florida Statutes, the tax revenues collected pursuant to this section shall be used to fund the goals and uses identified in the Okaloosa County Tourist Development Plan as set forth above. The allocation shall begin Fiscal Year 2013-2014 2014-2015 and shall continue for subsequent fiscal years until amended by the board. (1) For the revenues generated by the first percentage point on each dollar, for each year beginning with fiscal year 2013-2014 2014-2015, the allocation shall be as follows: a. To provide and improve beach park facilities or beach improvements including access; to provide maintenance, renourishment, restoration and erosion control, including shoreline protection, enhancement, access, cleanup or restoration of beaches, other waterways; and to provide and improve tourist destination facilities within the sub-district for which there is public access, including the beaches located within the city limits of the City of Destin. (24- month projected revenue total, net of administrative charges, is $4,656,000.00 $5,360,000) b. To the extent that such proceeds are not required for those uses set forth under section 20-72(d)(1)a. above, then the board may direct that such proceeds may be used for any other purposes authorized under Section 125.0104(5), Florida Statutes. (2) For the revenues generated by the second percentage point on each dollar, for each year beginning with fiscal year 2013-2014 2014-2015, the allocations shall be as follows: 9 Packet Pg. 50  a. Tourism services, including visitor services, brochure distribution, communication and research; tourist bureau administration; and lifeguard services and protection. (24-month projected revenue total, net of administrative charges, is $4,656,000.00 $5,360,000) b. To the extent that such proceeds are not required for those uses set forth under section 20-72(d)(2)a. and b. above, then the board may direct that such proceeds may be used for any other purposes authorized under Section 125.0104(5), Florida Statutes. (3) For the revenues generated by the third percentage point on each dollar, for each year beginning with fiscal year 2013-2014 2014-2015, the allocation shall be as follows: a. To provide and improve Visitor Welcome or Information Centers; to provide for the operations and maintenance of the Convention Center, the Visitor Welcome or Information Centers, and other tourist destination facilities, including aquariums and museums within the sub-district; and to provide for the promotion of the use of the convention center and other tourist destination facilities. (24-month projected revenue total, net of administrative charges, is $4,656,000.00 $5,360,000) b. To the extent that such proceeds are not required for those uses set forth under section 20-72(d)(3)a. above, then the board may direct that such proceeds may be used for any other purposes authorized under Section 125.0104(5), Florida Statutes. (4) For the revenues generated by the fourth percentage point on each dollar for each year beginning with fiscal year 2013-2014 2014-2015, the allocation shall be as follows: a. For the payment of debt service on bonds issued to finance the construction, reconstruction or renovation of a convention center and to pay the planning and design costs incurred prior to the issuance of such bonds. The board determines that the extension of the fourth percentage point is necessary to provide funds to operate, maintain, repair or renew the convention center. Therefore, following the expiration of bonds issued to fund the construction of the convention center, the proceeds of the fourth percentage point shall be used for any future expansion, renovation or reconstruction of the convention 10 Packet Pg. 51  center, including the construction, expansion, renovation or reconstruction of outdoor venues for the convention center. (24-month projected revenue total, net of administrative charges, is $4,656,000.00 $5,360,000) b. To the extent that such proceeds are not required for those uses set forth under section 20-72(d)(4)a. above, then the board may direct that such proceeds may be used for any other purpose authorized by Section 125.0104(3) (l) 2, 3, or 4, Florida Statutes. (5) The fifth percentage point shall remain in effect until further action by the board. For the revenues generated by the fifth percentage point on each dollar, for each year beginning with fiscal year 2013-2014 2014-2015, the allocation shall be as follows: a. Tourism promotion. (24-month projected revenue total, net of administrative charges, is $4,656,000.00 $5,360,000) Sec. 20-73. Tourist development council. (a)