• TDC Home
• About Us
• Florida State Statutes
• Grant Information
• Meetings
• Monthly Highlights
• Ordinances
• PBC's Natural Attractions
• Reports & Statistics

Ordinance No. 2006-038

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.
(a)   The levy and imposition of the tourist development tax (hereinafter the “tax”) throughout Palm Beach County, Florida, is hereby reestablished and reenacted herein at a rate of one (1) percent which commenced on the first day of the month following approval of the referendum held September 7, 1982; which increased to two (2) percent on January 1, 1984; to three (3) percent on February 1989; and to four (4) percent on January 1, 1994; and to five (5) percent on December 1, 2006, 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, roominghouse, mobile home park, recreational vehicle park, or condominium for a term of six (6) months or less, unless such person rents, leases, or lets for consideration any living quarters or accommodations which are exempt according to the provisions of Chapter 212, Florida Statutes. 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 such nonmonetary consideration.

(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.
The tax revenues received pursuant to this article shall be used to fund the Palm Beach County Tourist Development Plan which is hereby adopted as follows:

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:

(1) Categories of Use:

a. Category A: Promote and advertise county tourism in the state and nationally and internationally, including the provisions of a convention and visitors bureau

b. Category B: Provide Cultural and fine and non-fine arts entertainment, festivals, programs, and activities which directly promote county tourism.

c. Category C: Provide beach improvement, maintenance, renourishment, restoration and erosion control with an emphasis on dune restoration where possible.

d. Category D: Provide for film and television marketing and development activities which directly promote county tourism.

e. Category E: Provide for special major projects and events which directly further, advance, improve, promote and generate county tourism. To be selected and funded pursuant to subsection (c) of this section 17-116.

f. Category F: Provide for the operation and maintenance of a convention center. To be funded pursuant to subsection (c) of this section.

g. Category G: Attract, stimulate, market and execute sports events and activities in order to promote the county nationally and internationally as a sports destination, including the financing of the construction of Blum Stadium, a sports stadium, all of which directly promotes county tourism.

h. Category H: Construct, extend, enlarge, remodel, repair, and/or improve a convention center.

i. Category I: Provide payment on (1) debt service relating to bonds issued to finance the construction of professional sports franchise facilities and a convention center, (2) for the planning and design costs incurred prior to the issuance of such bonds, and (3) for the operation and maintenance cost of a convention center for 10 years.

(2) Percent of Yearly Revenue:

(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:
All local laws and ordinances in conflict with any provisions of this Ordinance are hereby repealed to the extent of such conflict.

Section 4. SAVINGS CLAUSE:
Notwithstanding anything to the contrary, all provisions of Palm Beach County Code Section 17.111 through 17.116, codifying Palm Beach County Ordinance No. 95-30, as amended, are specifically preserved and remain in full force and effect for the limited purpose of enforcing any alleged violations of said Code which occurred prior to its repeal or amendment.

Section 5.  SEVERABILITY:
If any section, paragraph, sentence, clause, phrase, or word of this Ordinance is for any reason held by a Court of competent jurisdiction to be unconstitutional, inoperative, or void, such holding shall not affect the remainder of this Ordinance.

Section 6.  INCLUSION IN THE CODE OF LAWS AND ORDINANCES:
The provisions of this Ordinance shall become and be made a part of the Palm Beach County Code. The sections of this Ordinance may be renumbered or relettered to accomplish such, and the word "ordinance" may be changed to "section,” "article,” or other appropriate word.

Section 7.  ENFORCEMENT:
This Ordinance is enforceable by all means provided by law. Additionally, the County may choose to enforce this Ordinance by seeking injunctive relief in the Circuit Court of Palm Beach County.

Section 8.  PENALTY:
Any violation of any portion of this Ordinance shall be punishable as provided by law.

Section 9.  CAPTIONS:
The captions, section headings, and section designations used in this Ordinance are for convenience only and shall have no effect on the interpretation of the provisions of this Ordinance.

Section 10.  EFFECTIVE DATE:
The provisions of this Ordinance shall become effective upon filing with the Department of State.

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,
CLERK & COMPTROLLER                              BY ITS BOARD OF COUNTY
PALM BEACH COUNTY                                               COMMISSIONERS

By:________________________                   By:__________________________
Deputy Clerk                                                  Tony Masilotti, Chairman

APPROVED AS TO FORM AND
LEGAL SUFFICIENCY

By:__________________________
      County Attorney

EFFECTIVE DATE:  Filed with the Department of State on the ____ day of _______________________, 2006.

Back to top