AN ORDINANCE OF THE BOARD OF COUNTY COMMISSIONERS OF PALM BEACH COUNTY, FLORIDA, AMENDING SECTIONS 17-113 AND 17-116 OF THE CODE OF LAWS AND ORDINANCES; CODIFYING THE TOURIST DEVELOPMENT ORDINANCE OF PALM BEACH COUNTY, ORDINANCE 95-30, AS AMENDED; PROVIDING FOR THE LEVY OF A FIFTH CENT OF TOURIST DEVELOPMENT TAXES; PROVIDING FOR AN AMENDMENT TO THE TOURIST DEVELOPMENT PLAN TO INCLUDE THE EXPENDITURE OF REVENUES TO EXTEND, ENLARGE AND IMPROVE A CONVENTION CENTER; PROVIDING FOR REPEAL OF LAWS IN CONFLICT; PROVIDING FOR SEVERABILITY; PROVIDING FOR INCLUSION IN THE CODE OF LAWS AND ORDINANCES; PROVIDING FOR ENFORCEMENT; PROVIDING FOR APPLICABILITY; AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the “Local Option Tourist Development Act” set forth in Section 125.0104, Florida Statutes, (hereinafter “statute”), authorizes the Board of County Commissioners (hereinafter “Board”) to levy and impose a tourist development tax on the exercise within the County boundaries of the privilege of renting, leasing, or letting for consideration any living quarters or accommodations in any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, roominghouse, mobile home park, recreational vehicle park or condominium for a term of six (6) months or less: and
WHEREAS, pursuant to the authority established in that statute, the Board enacted Ordinance 95-30 which has been amended from time to time and codified in Sections 17-113 through 17-116 of the Code of Laws and Ordinances relating to the Palm Beach County Government (hereinafter “Ordinance”), which levied a four (4) percent tourist development tax (also known as the “bed tax”) for certain permissible uses as set forth in the statute; and
WHEREAS, the Ordinance established a Tourist Development Plan (hereinafter “Plan”) which sets forth the specific uses and allocation of the revenues of the “bed tax”; and
WHEREAS, the statute at subsection (3)(n) authorizes the Board to levy an additional one percent (1%) tourist development tax; and
WHEREAS, the Board now wishes to exercise the authority granted in the statute to levy an additional one (1) percent “bed tax” for a total of five percent (5%) tourist development tax within the boundaries of Palm Beach County ; and
WHEREAS, the Board also wishes to amend the Plan to provide for additional funding to extend, enlarge and improve a convention center pursuant to Section 125.0104 (5)(a); and
WHEREAS, the Board hereby finds and determines that the levy of the additional one percent (1%) in “bed taxes” and the revisions to the Plan will advance, further and promote Palm Beach County tourism.
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF PALM BEACH COUNTY, FLORIDA, that:
Section 1. : Section 17-113. Levy of Tourist Development Tax is amended to read as follows:
Section 17-113. Levy of tourist development tax.
(b) The tax shall be in addition to any other tax imposed pursuant to Florida Statutes, Chapter 212, and in addition to all other taxes and fees and the consideration for the rental or lease.
(c) The 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. (Ord. No. 95-30, § 3, 8-15-95)
Section 2. Section 17-116. Tourist Development Plan shall be amended to read as follows:
Section 17-116. Tourist development plan.
Palm Beach County Tourist Development Plan
(a) Purpose. Pursuant to the provisions of the Local Option Tourist Development Act, this tourist development plan (hereinafter the “plan”) establishes the uses of the tax revenue by specific project or special use as authorized in Florida Statutes, Section 125.0104. The plan also includes the expense allocation by percentage for each specific project or special use.
(b) Use and allocation of tax revenues: The following categories of use of each individual percent of the bed tax are set forth below in subsection (1) with the percentage of the total amount of yearly revenue to be expended for, or credited to, each category, subject to the provisions of subsection (c) of this Section 17-116, set forth in subsection (2) commencing December 1, 2006:
(c) Reserve for convention center operations and maintenance and special major projects and events. Notwithstanding the percentages allocating the bed tax revenues to the various categories of uses as set forth above in subsection (b), each year two hundred fifty thousand dollars ($250,000.) second, third and fifth percent of bed tax revenues shall be transferred into an account which shall be reserved for the operation and maintenance of a convention center (Category F) and one hundred fifty thousand dollars ($150,000.) of the second, third and fifth percent of bed tax revenues shall be transferred into an account (Category E) which shall be reserved for special major projects and events which may arise from time to time offering the county the opportunity to further, advance, improve, promote and generate county tourism. The TCD shall review such projects to ensure that the expenditures of such funds are authorized under Florida Statutes, Section 125.0104(5), and is consistent with the plan. The Category E reserve account shall not exceed one million dollars ($1,000,000.). In the event the account balance does exceed one million dollars ($1,000,000.), the excess revenues shall revert to Categories A, B, C, D, and G in the percentages allocated in subsection (b).
(d) Sports Franchise Facilities and Convention Center. A tourist development plan for professional sports franchise facilities and/or a convention center must be approved by resolution of the board for the purpose of advancing, promoting, and furthering county tourism. The facilities and/or convention center identified in the plan(s) may be amended by resolution of the board. The levy of the fourth cent shall automatically expire upon the retirement of all bonds issued to pay the debt service for the financing of a professional sports franchise facilities and/or the convention center.
(e) Retirement of debt for construction of Blum Stadium. The provision of Category G of subsection b of this section authorizing the use of revenues to finance the construction of a sports stadium shall sunset upon the retirement of all debt incurred to finance the construction of Blum Stadium.
(f) Administrative expenses. There shall be an annual amount established for administrative expenses which shall not exceed nine (9) percent of the total Tourist Development Trust Fund budget. Administrative expenses shall include administrative staff salaries, benefits, administrative travel, indirect costs, and all costs of furnishing and operating administrative offices whether paid directly or by reimbursement, except that funds for contractual services from the administrative budget may be expended upon the express approval of the council.
(g) Annual review of plan. The council and the board shall annually review the plan. On or before September 1 of each year, the council shall forward to the board its recommendation for revisions, if any, to the plan. The board shall review the plan to determine the most effective use of the revenues derived from the tax.
(h) Amendment of plan. Except as provided in Florida Statutes, § 125.0104, Florida Statutes, to the contrary, the above tourist development plan may not be substantially amended except by ordinance enacted by an affirmative vote of a majority plus one (1) additional member of the board of county commissioners.
Section 3. REPEAL OF LAWS IN CONFLICT:
Section 4. SAVINGS CLAUSE:
Section 5. SEVERABILITY:
Section 6. INCLUSION IN THE CODE OF LAWS AND ORDINANCES:
Section 7. ENFORCEMENT:
Section 8. PENALTY:
Section 9. CAPTIONS:
Section 10. EFFECTIVE DATE:
APPROVED and ADOPTED by the Board of County Commissioners of Palm Beach County, Florida, on this the _______ day of ____________________, 2006.
SHARON R. BOCK, PALM BEACH COUNTY, FLORIDA,
APPROVED AS TO FORM AND
EFFECTIVE DATE: Filed with the Department of State on the ____ day of _______________________, 2006.