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Home My WebLink About11-028 r ORDINANCE NO. i1-028 AN ORDINANCE EXTENDING THE TERM OF THE FOURTH AND FIFTH CENT TOURIST DEVELOPMENT TAX IMPOSED BY ORDINANCE NOS. 02-36 AND 03-12 FROM 1ANUARY 31, 2018 TO DECEMBER 31, 2023; AMENDING SECTION 1-19.3-31(a) TO CORRECTLY DENOTE THE RATE OF THE TAX AS FIVE (5%) PERCENT; PROVIDING FOR CONFLICTING PROVISIONS, SEVERABILITY AND APPLICABILITY; PROVIDING FOR FILING WITH THE DEPARTMENT OF STATE AND THE DEPARTMENT OF REVENUE; PROVIDING FOR AN EFFECTIVE DATE AND FOR TERMINATION AND CODIFICATION. WHEREAS, the Board previously adopted Ordinance Nos. 02-36 and 03-12 imposing the additional 4`h cent and 5`h cent tourist development taxes which Ordinances expire on January 31, 2018, unless extended; and, WHEREAS, this Board has determined that extending the levy and imposition of 4`h and 5~' cent tourist development taxes for the purpose of paying debt service on bonds issued to finance the construction, reconstruction or renovation of the St. Lucie County Sports Complex and to promote and advertise tourism in the State of Florida is in the best interest of the health, safety and welfare of the citizens of St. Lucie County. NOW, THEREFORE, BE IT ORDAINED by the Board of County Commissioners of St. Lucie County, Florida: PART A. ARTICLE III TOURIST DEVELOPMENT TAX OF CHAPTER 1-19.3 OF THE CODE OF ORDINANCES OF ST. LUCIE COUNTY, FLORIDA, READS AS FOLLOWS: Section 1-19.3-30 Levy (a) Subject to the provisions of this article and Section 125.014, Florida Statutes, there is hereby levied and imposed a tourist development tax at a rate of five (59~0) percent of each dollar and major fraction of each dollar of the total consideration charged for each lease or dollar and major fraction of each dollar of the total consideration charged for each lease or rental within St. Lucie County by 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 persons rents, leases, or lets for consideration of any living quarters or accommodations that are exempt according to the provisions of Chapter 212, Florida Statutes. (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 and fees and the consideration for the rental or lease. Straektfiroa~Fr passages are deleted. -1- ~~~~?rlined passages are added. JOSEPH E. SMITH, CLERK OF THE CIRCUIT COURT SAINT LUCIE COUNTY FILE ~ 3633424 09/30/2011 at 08:34 AM OR BOOK 3328 PAGE 802 - 805 Doc Type: ORDN RECORDING: $35.50 (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 for the consideration for such lease or rental. Section 1-19.3-31. Plan for Tourist Development. (a) Anticipated revenue. The tourist development tax shall be levied at a rate of fam {~-five j5~ percent of each dollar at the total consideration charged for leases and rentals subject to the tax. The anticipated net tourist development tax revenue to be derived by St. Lucie County for the twenty-four (24) months following the initial levy of the two cent (2C) tax is six hundred twenty-four thousand dol~ars ($624,000.00), less costs of administration a retained by the Florida Department of Revenue. (b) Boundaries for tax district. The district in which the tourist development tax is levied shall include the entirety of St. Lucie County. (c) Proposed uses of revenue of the two (2%) percent tax. The proposed uses of the tourist development tax revenue from the two (2%) percent tourist development tax in the order of priority, are first, to provide a sports stadium and related facilities in St. Lucie County, and second, to promote and advertise tourism in St. Lucie County. (d) Expense allocation for two (29~0) percent tax. The tourist development tax revenue from the two (2~0) percent tourist development tax shall be allocated to providing a sports stadium and related facilities in St. Lucie County. (e) Proposed uses of revenue for the first additional one (1~0) percent tax imposed by Ordinance No. 87-82 effective January 1,1988. The proposed uses ofthe tourist development tax revenue for the first additional one (19'0) percent tourist development tax imposed by Ordinance No. 87-82 are to promote and advertise tourism in St. Lucie County. (f) Expenses allocation forthe first additional one (1~'0) percent tax imposed by Ordinance No. 87-82 shall be allocated to promoting and advertising tourism in St. Lucie County. (g) Proposed uses of revenue for the second additional one (1%) percent tax imposed by Ordinance No. 02-36, effective February 1, 2003. The proposed uses of the tourist development tax revenue for the second additional one (1~0) percent tourist development tax imposed by Ordinance No. 02- 36 are to pay debt service on bonds issued to finance the construction, reconstruction or renovation of the St. Lucie County Sports Complex and to promote and advertise tourism in St. Lucie County and the State of Florida. (h) Expense allocation for the second additional one (1%) percent tax imposed by Ordinance No. 02-36, effective February 1, 2003. The tourist development tax revenue from the second additional one (19~0) percent tourist development tax imposed by Ordinance No. 02-36 shall be allocated to pay debt service on bonds issued to finance the construction, reconstruction and renovation of the St. Lucie County Sports Complex and to promote and advertise tourism in St. Lucie County and the State of Florida. Straek~thnw6h passages are deleted. -2- Underlined passages are added. (i) Proposed uses of revenues for the third additional one (19~0) percent tax imposed by Ordinance No. 03-12. The proposed uses of the tourist development tax revenue for the third additional one (1%) percent tourist development tax imposed by Ordinance No. 03-12 are to pay debt service on bonds issued to finance the construction, reconstruction or renovation of the St. Lucie County Sports Complex and to promote and advertise tourism in St. Lucie County and the State of Florida. (j) Expense allocation forthe third additional one (19'0) percent tax imposed by Ordinance No. 03-12. Sixty-seven (679~0) percent of the tourist development tax revenue from the third additional one (19~0) percent tax shall be allocated to pay debt service on bonds issued to finance the construction, reconstruction or renovation of the St. Lucie County Sports Complex. The remaining thirty-three (339~0) percent of the tourist development tax revenue from the third additional one (19~0) percent tax shall only be allocated for capital facilities that promote tourism located in the St. Lucie County Fairgrounds and the area north of Midway Road. Five hundred thousand and 0/100 ($500,000.00) dollars plus interest of the remaining thirty-three (339~0) percent of the tourist tax revenue from the third additional one (19~0) percent tax shall be allocated to construct a covered equestrian arena at the St. lucie County Fairgrounds. Since the imposition of the third additional one (19~0) percent tax requires approval of a majority plus one of the membership of the Board of County Commissioners, the language concerning the expense allocation set out in this subparagraph shall not be modified except upon approval by a majority plus one of the membership of the Board of County Commissioners. PART B. CONFLICTING PROVISIONS. Special acts of the Florida legislature applicable only to unincorporated areas of St. lucie County. County ordinances and County resolutions, or parts thereof, in conflict with this ordinance are hereby superseded by this ordinance to the extent of such conflict. PART C. SEVERABILITY. If any portion ofthis ordinance isforany reason held ordeclared to be unconstitutional, inoperative or void, such holding shall not affect the remaining portions of this ordinance. If this ordinance or any provision thereof shall be held to be inapplicable to any person, property or circumstances, such holding shall not affects its applicability to any other person, property or circumstance. PART D. APPLICABILITY OF ORDINANCE. This ordinance shall be applicable throughout St. Lucie County. PART E. FILING WITH THE DEPARTMENT OF STATE. The Clerk be and hereby is directed forthwith to send a certified copy of this ordinance to the Bureau of Laws, Department of State, The Capitol, Tallahassee, Florida, 32304. Stwckthrea6h passages are deleted. -3- Underlined passages are added. PART F. FILING WITH THE DEPARTMENT OF REVENUE. The County Attorney shall send a certified copy of this ordinance to the Department of Revenue, The Carlton Building, Tallahassee, Florida, 32301, within ten (10) days after approval of the Ordinance. PART G. EFFECTIVE DATE; TERMINATION. This ordinance shall take effect upon filin~ with the Secretarv of State. The fourth cent (4`h cent) a_nd fifth cent (5`" cent) tax imqosed bv Ordinance No. 02-36 and 03-12 shall be in effect until December 31 2023. unless extended bv the Board. PART H. ADOPTION. After motion and second, the vote on this ordinance was as follows: Chairman Chris Craft AYE Vice Chairman Chris Dzadovsky AYE Commissioner Paula A. Lewis AYE Commissioner Todd Mowery AYE Commissioner Frannie Hutchinson AYE PART I. CODIFICATION. Provisions of this ordinance shall be incorporated in the County Code and the word "ordinance" may be changed to "section", "article" or other appropriate word, and the sections of this ordinance may be renumbered or relettered to accomplish such intention; provided, however, that Parts B to I shall not be codified. PASSED AND DULY ADOPTED this 27th day of September 2011. BOARD C NTY CO ISSI RS ATTEST: ST. L IE UNTY, F D . B e Clerk irma APPROVE S TO FORM AND COR S• BY: County o ey 54~aek~tMon~h passages are deleted. -4- Underlined passages are added. RICK SCOTT Governor September 30, 2011 t ivi. ,~,:..~ iTICES DIVISION OF LIBRARY AND INFORMa" Honorable Joseph E. Smith Clerk of the Circuit Co~art St. Lucie County 2300 Virginia Avenue Fort Pierce, Florida 34982 Attention: Ms. Millie Delgado-Feliciano, Deputy Clerk ",~a. 4CT -~ 2fj11y~ ~~ ~~ KURT S. BRd Secretary of State Dear Mr. Smith: e recei t of your letter ant to the provisions of Section 125.66, Florida Sc etuCounty Ordinance Noedlg-028, which was filed Pursu p of St. Lu dated September 28, 2011 and certified coy _ in this office on September 30, 2011. Sincerely, ~~ ~., ~ Liz Clow Program Administrator LC/jw .~ 1 IVA FLORIOA500_ ~~~~ ~- ~ ~' Florida 32399-0 O ~ R. A. Gray Building 500 South Bronough Street Tallahassee, ele hone: 850.245.6600 Facsimile: 850.245.6282 • ~ fla500 ~ mida.gon ~ T P 500 years of Fioridac history VIVA flORl[ Commemorating