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Home My WebLink About02-036ORDTNANCE NO. 02-36 AN ORDINANCE AMENDING CHAPTER 1 - ! 9.3. TAXATION, OF THE CODE OF ORDINANCES OF LUCIE COUNTY, FLORIDA, THEREBY AMENDING SECTION 1 -19.3-30 OF ARTICLE III TOURIST DEVELOPMENT TAX, TO EXTEND THE EXISTING FOURTH (4TM) CENT TOURIST DEVELOPMENT TAX PURSUANT TO SECTION 125.0104(3)(1), F.S. FOR A TOTAL OF FOUR (4%) PERCENT OF EACH DOLLAR AND MAJOR FRACTION OF EACH DOLLAR OF THE TOTAL CONSIDERATION CHARGED FOR EACH LEASE OR RENTAL W'rTHIN ST. LUCIE COUNTY BY EVERY PERSON WHO RENTS, LEASES, OR LETS FOR CONSIDERATION ANY LIVING QUARTER5 OR ACCOMMODATIONS IN ANY HOTEL APARTMENT, HOTEL, MOTEL, RESORT MOTEL, APARTMENT, APARTMENT MOTEL, ROOMINGHOUSE, MOBILE HOME PARK, RECREATION VEHICLE PARK, OR CONDONLT. NTUM FOR A TERM OF SlX (6) MONTH5 OR LESS, UNLESS SUCH ACCOMMODATIONS ARE EXEMPT ACCORDING TO THE PROVISIONS OF CHAPTER 212, FLORIDA STATUTES; FURTHER AMENDING SEc I-ONS 1-19.3-3! TO PROVIDE FOR THE PROPOSED USES AND EXPENSE ALLOCATION OF THE SECOND ADDITIONAL ONE (1) PERCENT TAX TO PAY DEBT SERVICE ON BONDS ISSUED TO FINANCE THE CONSTRUCTION, RECONSTRUc I -ON OR RENOVATION OF THE ST. LUCIE COUNTY SPORT5 COMPLEX, A PROFESSIONAL SPORT5 FACILITY AND TO PROMOTE AND ADVERTISE TOURISM IN ST. LUCIE COUNTY AND THE STATE OF FLORIDA; PROVIDING FOR CONFLICTING PROVISIONS, SEVERABIL.TTY AND APPLICABIITTY; PROVIDING FOR FILING WZ'I'H THE DEPARTMENT OF STATE AND THE DEPARTMENT OF REVENUE; PROVIDING FOR AN EFFE¢'I aVE DATE AND FOR TERMINATION, AND CODIFICATION. 5teuek-theough passages are deleted. Underlined pnssoge$ ere added. /~,~.49~. ~. ~'~ . 1 WHEREAS, the Florida Legislature amended Section 125.0104(3)(1), Florida Statutes (2002) to provide that the governing board of the county may levy, impose and set an additional one (t) percent tourist development tax by majority vote of the governing board in order to pay the debt service on bonds issued to finance the construction, reconstruction or renovation of a professional sports franchise facility and to promote and advertise tourism in St. Lucia County and the 5tare of Florida nationally and internationally; and, WHEREAS, the St. Lucia County Sports Complex is a professional sports facility as contemplated by Section 1;>5.0104(3)(I); and, WHEREAS, the Board previously adopted Ordinance No. 97-14 imposing the additional one cent (4*h cent) tourist development tax which Ordinance expires on December 31, 2002; and, WHEREAS, this Board has determined that extending the levy and imposition of an additional one (l) percent (4th cent) tourist development tax for the purpose of paying debt service on bonds issued to finance the construction, reconstruction or renovation of the St. Lucia County 5ports Complex and to promote and advertise tourism in the 5tote of Florida is in the best interest of the health, safety and welfare of the citizens of St. Lucia County. NOW, THEREFORE, BE ~' ORDAINED by the Board of County Commissioners of St. Lucia County, Florida: PART A. ARI-~CLE III TOURTST DEVELOPMENT TAX OF CHAPTER 1-19.3 OF THE CODE OF ORDINANCE5 OF ST. LUC3:E COUNTY, FLORIDA, I$ HEREBY AMENDED AS FOLLOWS: Section 1-19.3-30. Levy (o) Subject to the provisions of this article and Section 325.014, Florida Statutes, there is hereby levied and imposed a tourist development tax at a rate of four (4) 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. Lucia 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, passages are deleted. Underlined passages are added. 2 leases, or lets for consideration any living quarters or accommodations that ore 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. (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 four (4) 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. Lucia County for the twenty-four (24) months following the initial levy of the two cent (2¢) tax is six hundred twenty-four thousand dollars ($624,000.00), less costs of administration as 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. Lucia 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 o sports stadium and related facilities in St. Lucia County, and second, to promote and advertise tourism in St. Lucia County. (d) Expense allocation for two (2) percent tax. The tourist development tax revenue from the two (2) percent tourist development tax shall be allocated to providing sports stadium and related facilities in ,St. Lucia County. (e) Proposed uses of revenue for the first additional one (1) percent tax imposed by Ordinance No. 87-82 effective ~Tanuary l, 1988. The proposed uses of the tourist development tax revenue for the first additional one (1) percent tourist development tax imposed by Ordinance KIo. 87-82 are to promote and advertise tourism in St. Lucia County. passages are deleted. Underlined passages are added. (f) Expenses allocation for the first additional one (1) percent tax imposed by Ordinance No. 87-82 shall be allocated to promoting and advertising tourism in St. Lucia County. (g) Proposed uses of revenue for the second additional one (1) percent tax imposed by Ordinance No. ~ 02-36, effective I:ebruary 1. 2003. The proposed uses of the tourist development tax revenue for the second additional one (1) 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. Lucia County Sports Complex and to promote and advertise tourism in St. Lucia County end 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 (1) percent tourist development tax imposed by Ordinance No. 92-~¢ 02-36 shall be allocated to pay debt service on bonds issued to finance the construction, reconstruction and renovation of the St. Lucia County Sports Complex and to promote and advertise tourism in St, Lucia County and the State of Florida. PART B. CONFLZCTZNI6 PROVZSZONI$ Special acts of the Florida legislature applicable only to unincorporated areas of St. Lucia 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. SEVI~RABZI TTY If any portion of this ordinance is for any reason held or declared 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 affect its applicability to any other person, property or circumstance. PART b. APpI TCABZLZTY OF ORDI. NANCE This ordinance shall be applicable throughout St. Lucia County. passages are deleted. Underlined passages are added. PART E. FILIN6 WITH 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. PART F. FII TN~ WITH DEPARTMENT OF REVENUE The County Attorney shall send o certified copy of this ordinance to the Department of Revenue, The Carlton Building, Tallohc~see, Florida, 32301, within ten (10) days after approval of the Ordinance. PART 6. EFFECTIVE DATE; TERMiNATiON This ordinance shall take effect upon filing with the Secretary of 5tote. The fourth cent (4*h cent) tax imposed and extended by this ordinance shall be in effect from February 1, 2003 to ,Tanuary 31, 2018, both inclusive, unless extended by the Board. PART H. ADOPTION After PART I. motion and second, the vote on this ordinance was as follows: Chairman Cliff Barnes AYE Vice Chairman Poula A. Lewis AYE Commissioner ~Tohn b. Bruhn AYE Commissioner Doug Coward AYE Commissioner Frannie Hutchinson AYE CODIFTCA'I'~ON 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 T shall not be codified. ............ ~,, passages are deleted. Underlined passages are added. 5 ATTEST: Deputy Clerk PASSED AND DULY ADOPTED this 17rh day of December, 2002. BOARD OF cou~ COM~I'SSTONERS ST. LUC'J:E 'COUNTY, FLORIDA APPROVED AS TO FORM AND / ~ount~ ~t/~ney 5t~<-t+~'ot~hpassages are deleted. Underlined passages are added. 6