ORDINANCE NO. 17-XXX

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1 ORDINANCE NO. 17- AN ORDINANCE EXTENDING THE TERM OF THE FOURTH AND FIFTH CENT TOURIST DEVELOPMENT TAX IMPOSED BY ORDINANCE NO. S 02-36, AS PREVIOUSLY EXTENDED BY ORDINANCE NO AND ORDINANCE NO THE EXTENSION PROPOSED BY THIS ORDINANCE SHALL BE FROM DECEMBER 31, 2041 TO DECEMBER 31, 2042; AMENDING SECTION PLAN FOR TOURIST DEVELOPMENT (g), (h), (i) AND (j) TO PROVIDE FOR USES AND EXPENSES OF THE FOURTH AND FIFTH CENT TOURIST DEVELOPMENT TAX AS EXTENDED BY ORDINANCE NO. S , AND 17-; 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 and imposing the additional 4 th cent and 5 th cent tourist development taxes; and, WHEREAS, the Board previously adopted Ordinance No extending the term of the Tourist Development Tax imposed by Ordinance No. s and to December 31, 2041 unless extended; and WHEREAS, further extending the levy and imposition of 4 th and 5 th cent tourist development taxes to December 31, 2042 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 IV TOURIST DEVELOPMENT TAX OF CHAPTER 42 TAXATION OF THE CODE OF ORDINANCES OF ST. LUCIE COUNTY, FLORIDA, READS AS FOLLOWS: Section Levy. (a) Subject to the provisions of this article and Section , Florida Statutes, there is hereby levied and imposed a tourist development tax at a rate of five (5%) 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 -1-

2 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. (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 Plan for Tourist Development. (a) Anticipated revenue. The tourist development tax shall be levied at a rate of five (5) 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 (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. 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 (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. Lucie County. (e) Proposed uses of revenue for the first additional one (1%) percent tax imposed by Ordinance No effective January 1, The proposed uses of the tourist development tax revenue for the first additional one (1%) percent tourist development tax imposed by Ordinance No are to promote and advertise tourism in St. Lucie County. (f) Expenses allocation for the first additional one (1%) percent tax imposed by Ordinance No shall be allocated to promoting and advertising tourism in St. Lucie -2-

3 County. (g) Proposed uses of revenue for the second additional one (1%) percent tax imposed by Ordinance No , effective February 1, 2003 as extended by Ordinance No. s , and 17-. The proposed uses of the tourist development tax revenue for the second additional one (1%) percent tourist development tax imposed by Ordinance No as extended by Ordinance No. s , and 17- shall be allocated 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 , effective February 1, 2003 as extended by Ordinance No. s , and 17-. The tourist development tax revenue from the second additional one (1%) percent tourist development tax imposed by Ordinance No as extended by Ordinance No. s , and 17- 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. (i) Proposed uses of revenues for the third additional one (1%) percent tax imposed by Ordinance No as extended by Ordinance No. s , and 17-. The proposed uses of the tourist development tax revenue for the third additional one (1%) percent tourist development tax imposed by Ordinance No as extended by Ordinance No. s , and 17- 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 for the third additional one (1%) percent tax imposed by Ordinance No as extended by Ordinance No. s , and 17-. 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. Lucie County Sports Complex. 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. Lucie County Fairgrounds and the area north of Midway Road. 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 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. -3-

4 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 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 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, 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 filing with the Secretary of State. The fourth cent (4 th cent) and fifth cent (5 th cent) tax imposed by Ordinance No. s and shall be in effect until December 31, 2042, unless extended by the Board. PART H. ADOPTION. After motion and second, the vote on this ordinance was as follows: Chairman Vice Chairman Commissioner -4-

5 Commissioner Commissioner 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 day of ATTEST: Deputy Clerk BOARD OF COUNTY COMMISSIONERS ST. LUCIE COUNTY, FLORIDA BY: Chairman APPROVED AS TO FORM AND CORRECTNESS: BY: County Attorney -5-

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