Okaloosa County BOCC — December 15, 2016 — Dept Structure

Tourism Promotion Around Florida Tourist Development Tax Rates Revised 11/16  County Tourism Promotion Models • Public – division with county government • Private – contract with a non- profit agency set-up by industry • Membership – similar to private but agency accepts memberships • Chamber – contract with a local chamber to provide marketing services for the county Revised 11/16 Tourism Marketing Models Revised 11/16  Statewide Uses of TDT • Marketing, advertising, public relations, and sales – 0%49% • Professional sports facilities – 22% 4% 2% 2% • Beach renourishment – 4% 4% • Convention, civic centers or performing arts facilities – 22% • Welcome centers - 1% 22% 49% • Zoological parks – 1% • Arts and culture – 4% • Grants – 2% 1% • Film office – <1% 22% • Other – 2% 1% Based on a survey conducted by FADMO in December 2015 with 80% of Tourist Development Taxes reported.  Office of Economic and Demographic Research Tourist Development Taxes Section 125.0104, Florida Statutes Summary: Section 125.0104, F.S., authorizes five separate tourist development taxes that county governments may levy. Depending on a county’s eligibility to levy, the tax rate applied to transient rental transactions varies from a minimum of 3 percent to a maximum of 6 percent. The levies are by vote of the county’s governing body or referendum approval. The tax proceeds are used generally for capital construction of tourist-related facilities, tourist promotion, and beach and shoreline maintenance; however, the authorized uses vary according to the particular levy. During the 2015-16 local fiscal year, the 62 counties levying a tourist development tax will realize an estimated $788 million in revenue. The 43 counties not currently levying all possible tourist development taxes will allow an estimated $67 million to go unrealized. General Law Amendments: There were no general law amendments resulting from the 2015 Regular and Special Legislative Sessions. Authorization to Levy: Any county may levy and impose a tourist development tax within its boundaries, except there is no additional levy of a tourist development tax in those municipalities levying the Municipal Resort Tax as authorized in ch. 67-930, L.O.F. Additionally, no county authorized to levy any of the convention development taxes is authorized to levy more than 2 percent of tourist development tax;1 however, this restriction does not apply to a county’s levy of the Professional Sports Franchise Facility Tax2 and Duval County’s levy of the Additional Professional Sports Franchise Facility Tax.3 A county may elect to levy a tourist development tax in a subcounty special district, and if it does, the district must embrace all or a significant contiguous portion of the county. The county must also assist the Department of Revenue (DOR) in identifying those rental units within the district that are subject to the tax. These levies require the adoption of an authorizing ordinance by vote of the county’s governing body. Additionally, some levies require referendum approval or provide the option that the tax may be approved by referendum. Depending on the particular tax levy, the effective date of the levy and imposition of the tax is the first day on the second month following approval of the ordinance by referendum, as prescribed in s. 125.0104(6), F.S., or the first day of any subsequent month as may be speci