HomeMy WebLinkAbout03-012ORDINANCE NO. 03-12
AN ORDINANCE AMEND'rN~ CHAPTER 1 - 3.9.3,
TAXAT'~ON, OF THE CODE OF ORD'rNANCES OF ST.
LUCIE COUNT"/, FLOR'rDA, THEREBY AMENDIN6 SECTION
1-3.9.3-30 OF ART]:CLE ]:'r'r TOURTST DEVELOPMENT TAX,
TO ADb AN ADDZT'~ONAL ONE (1) CENT TOURIST
DEVELOPMENT TAX PURSUANT TO SECT:]:ON
12§.03.04(3)(n), F.5. FOR A TOTAL OF F:]:VE (5%) PERCENT
OF EACH DOLLAR AND MA,]'OR FRACT'J:ON OF EACH
DOLLAR OF THE TOTAL CONS'rbERAT'tON CHAR6ED FOR
EACH LEASE OR RENTAL WITH:]:N ST. LUCTE COUNTY BY
EVERY PERSON WHO RENTS, LEASES, OR LET5 FOR
CONSTbERAT]:ON ANY L]:VTN6 QUARTERS OR
ACCOMMODATION5 TN ANY HOTEL APARTMENT, HOTEL,
MOTEL, RESORT MOTEL, APARTMENT, APARTMENT
MOTEL, ROOM'rN~HOUSE, MoB'rLE HOME PARK,
RECREA'r'J:ON VEH'rCLE PARK, OR CONDOMTN'rUM FOR A
TERM OF 5'tX (6) MONTH5 OR LES5, UNLE55 SUCH
ACCOMMODATION5 ARE EXEMPT ACCORD'rN6 TO THE
PROVTS'rONS OF CHAPTER 23.2, FLORTDA STATUTES;
FURTHER AMEND'rN6 SECT]:ONS 3.-3.9.3-33. TO PROVIDE
FOR THE PROPOSED USES AND EXPENSE ALLOCAT'~ON OF
THE THIRD ADD'rT'~ONAL ONE (3.) PERCENT TAX TO PAY
DEBT 5ERV'rCE ON BOND5 'r55UED TO F]:NANCE THE
CONSTRUCT]:ON, RECONSTRUc I J. ON OR RENOVAT]:ON OF
THE ST. LUC]:E COUNTY 5PORTS COMPLEX, A
PROFESS'tONAL SPORT5 FAC'rL.~TY AND TO PROMOTE
AND ADVERTISE TOURTSM TN ST. LUCIE COUNTY AND
THE STATE OF FLORIDA; PROVTDI'N6 FOR CONFL]:C'T'ZN6
PROVISIONS, 5EVERABIL.ZTY AND AppITCABIL.~TY;
PROVIDIN~ FOR FII~N~ WITH THE DEPARTMENT OF
STATE AND THE DEPARTMENT OF REVENUE; PROVIDIN~
FOR AN EFFECTIVE DATE AND FOR TERNL~NAT'~ON, AND
CODIFICATION.
............ s,, passages nra deleted. Underlined passages are added.
WHEREAS, the Florida Legislature amended Section 125.0104(3)(n), Florida Statutes
(2002) to provide that the governing board of the county may levy, impose and set an
additional one (1) 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. Lucie Courtly and the State of Florida nationally and internationally; and,
WHEREAS, the St. Lucie County 5ports Complex is a professional sports facility as
contemplated by Section 125.0104(3)(n); and,
WHEREAS, the Board previously adopted Ordinance No. 03-36 imposing the additional
one cent (4th cent) tourist development tax which Ordinance expires on ,Tanuary 31, 2018;
and,
WHEREAS, o supermajority of this Board has determined that the levy and imposition
of an additional one (1) percent (5*h cent) tourist development tax for the purpose of paying
debt service on bonds issued ,o finance the construction, reconstruction or renovation of the
St. Lucie 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. Lucie County.
NOW, THEREFORE, BE IT ORDAINED by the Board of County Commissioners of
St. Lucie Count, Florida:
PART A.
ARTICLE III TOURIST DEVELOPMENT TAX OF CHAPTER 1-19.3 OF
THE CODE OF ORDINANCES OF ST. LUCIE COUNTY, FLORIDA, IS
HEREBY AMENDED A5 FOLLOWS:
Section ~.-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 rote of ~ five (5%)
percent of eoch dollar and mo jot froction of eoch dollar of the totol consideration charged
for eoch lease or dollar and major fraction of eoch dollar of the total consideration charged
for each leose or rentol within St. Lucie County by every person who rents, leoses, or lets for
consideration any living quarters or accommodotions in any hotel, apartment hotel, motel,
resort motel, oportment, oportment motel, roominghouse, mobile home park, recreotionol
vehicle park, or condominium for o term of six (6) months or less, unless such persons rents,
5t~passages are deleted. Underlined passages are added.
laches, or le{s for ~onsideration 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.
(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.$-31.
Plan for Tourist Development.
(a) Anticipated revenue. The tourist development tax shall be levied at a rote 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
os 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 a sports stadium and related facilities in St. Lucia
County, and second, to promote and advertise tourism in $t. 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
a 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 1, 1988. The proposed uses of the tourist
development tax revenue for the first additional one (1%) percent tourist development tax
imposed by Ordinance No. 87-82 are to promote and advertise tourism in St. Lucia County.
through passages are deleted Underlined passages ore added.
(fl 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 Stl Lucie
County.
(gl Proposed uses of revenue for the second additional one (1%) percent tax
imposed by Ordinance No. 02-36, effective February 1, 2005. The proposed uses of the
tourist development tax revenue for the second additional one (I) 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 5ports
Complex and to promote and advertise tourism in St. Lucia County and the State of Florida.
ih) 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.
02-36 shall be allocated to pay debt service on bonds issued to finance the construction,
reconstruction and renovation of the St. Lucia County 5ports Complex and to promote and
advertise tourism in St. Lucia County and the 5tote of Florida.
~il Proposed uses of revenues for the third additional one (1%) 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. Lucia County Sports Complex and to promote and advertise tourism in
St. Lucia County and the State of Florida.
LJJ Expense allocation for the third additional one (1%) percent tax imposed by
Ordinance No. 03-12. Sixty-seven (67%) percent of the tourist development tax revenue
from the third additional one (1%} percent tax shall be allocated to pay debt service on bonds
issued to finance the construction, reconstruction or renovation of the St, Lucia County
5ports CompleXl The remaining thirty-three {33%) percent of the tourist development tax
revenue from the third additional one (1%) percent tax shall only be allocated for capital
facilities that promote tourism located in the St. Lucia County Fairgrounds and the oreo north
of Midway Rood. Five hundred thousand and 0/100 ($500,000.00) dollars plus interest of the
remaining thirty-three (33%) percent of the tourist tax revenqe from the third additional
one (1%) percent tax shall be allocated to construct a covered equestrian arena at the St.
Lucia County Fairgrounds. Since the imposition of the third additional one (1%) percent tax
requires approval of a majority plus one of the membership of the Board of County
Commissioners, the I~nguage concerning the expense allocation set oqt in this subparagraph
passages are deleted. Underlined passages are added.
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shall not be ~odified except upon approval by a maiority plus one of the membership of the
Board of County Commissioners.
PART B. CONFLICTING PROVISIONS
Special acts of the Flor/da legislature applicable only to unincorporated areas of fit.
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. SEVERABTLI~TY
]~f 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 D. AppI TCABIL.ZTV OF ORDINANCE
This ordinance shall be applicable throughout St. Lucia County.
PART E. FILING WITH DEPARTMENT OF STATE
The Clerk be and hereby is directed forthwith to send a certified copy of this
ordinance to the Bureau of Lows, Deportment of State, The Capitol, Tollahossee, Florida,
32304.
PART F. FIL.I:NG WITH DEPARTMENT OF REVENUE
The County Attorney shall send a certified copy of this ordinance to the Deportment
of Revenue, The Carlton Building, Tollahassee, Florida, 32301, within ten (10) days after
approval of the Ordinance.
PART ~. EFFEc I zVE DATE; TERMINATION
This ordinance shell take effect upon filing with the Secretary of 5tare. The fifth
cent (5*h cent) tax imposed by this ordinance shall be in effect from March t, 2003 to
January 31, 20Z8, both inclusive, unless extended by the Board.
5~J~k-~hrough passages are deleted. Underlined passages are added.
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PART H. ADOPT'rZON
After motion and second, the vote on this ordinance was os follows:
Chairman Cliff Barnes AYE
Vice Chairman Paula A. Lewis AYE
Commissioner .Tohn D. Bruhn AYE
Commissioner Doug Coward AYE
Commissioner Frannie Hutchinson AYE
PART T. CODTF~.CAT'~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 ]; shall not be codified.
PASSED AND DULY ADOPTED this 28th day of .Tanuary, 2003.
BOARD OF COUNTY COMMT$$TONER$
Deputy Clerk ---
"~-:;':.'~x;,~'~ APPROVED ~5 TO FORM AN~D ,:~. ?;
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5t~passages are deleted. Underlined passages are added.
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