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Ordinance 011-1988 Monroe County Commission ORDINANCE NO. 011 -1988 AN ORDINANCE PURSUANT TO F. S. 125.0108 CREATING A TOURIST IMPACT TAX IN CERTAIN AREAS OF MONROE COUNTY DESIGNATED AS AREAS OF CRITICAL STATE CONCERN; LEVYING THE TAX AT THE RATE OF ONE PERCENT UPON THE CONSIDERA- TION FOR CERTAIN SHORT TERM LEASES OR RENTALS OF ACCOMMODATIONS; PROVIDING FOR PROCEDURES FOR COLLECTION; PROVIDING FOR DISTRIBUTION OF REVENUES SO RAISED; PROVIDING FOR PENALTIES; PROVIDING FOR SEVERABILITY; PROVIDING FOR THE REPEAL OF ALL ORDINANCES OR PARTS OF ORDINANCES IN CONFLICT WITH THIS ORDINANCE; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, it is desired to allow the electors of the Florida Keys and Big Cypress areas of critical state concern and the electors of the City of Key West area of critical state concern to each decide whether they wish to impose the tourist impact tax within their respective critical state concern areas; and WHEREAS, the most administratively and legally appropriate way to accomplish this desirable goal is to pass two (2) separate ordinances authorizing the tax in each critical area, the effectiveness contingent upon the elector's approval; now, therefore, BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA: Section 1. Pursuant to the provisions of F.S. 125.0108, there is hereby levied and imposed a tourist impact tax within the area of Monroe County designated areas of critical state concern by F. S. 380.055; F. S. 380.0552; Chapter 28-36, F .A. C. ; and 27F-3, F.A.C., upon the privileges and in the amount described in Sections 2 and 3 of this Ordinance. Section 2. 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 6 months or less, unless such establishment is exempt from the tax imposed by F.S. 212.03 is exercising a taxable privilege on the proceeds therefrom under this section. Section 3. The tourist impact tax shall be levied at the rate of 1 percent of each dollar and major fraction thereof of the total consideration charged for such taxable privilege. 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. Section 4. The tourist impact tax shall be in addition to any other tax imposed pursuant to Chapter 212, Laws of Florida, and in addition to all other taxes and fees and the consideration for the taxable privilege. Section 5. The tourist impact tax shall be charged by the person receiving the consideration for the taxable privilege, and it shall be collected from the lessee, tenant, or customer at the time of payment of the consideration for such taxable privi- lege. Section 6. The person receiving the consideration for such taxable privilege and the person doing business within the geographical area described in Section 1 of this ordinance shall receive, account for, and remit the tourist impact tax to the Florida Department of Revenue at the time and in the manner provided for persons who collect and remit taxes under part I of Chapter 212, Laws of Florida. The same duties and privileges imposed by part I of Chapter 212, Laws of Florida, upon dealers in tangible property, respecting the collection and remission of tax; the making of returns; the keeping of books, records, and accounts; and compliance with the rules of the Florida Department of Revenue in the administration of that part shall apply to and be binding upon all persons who are subject to the provisions of this Ordinance. Section 7. All tax revenues received by the County pursuant to this Ordinance shall be distributed as follows: a.) Fifty percent shall be transferred to the Monroe County Land Authority to be created by Ordinance, the same to be used to purchase property in the areas 2 described in Section 1 of this Ordinance. An amount not to exceed 5% may be used for administration and other costs incident to such purchases. b.) Fifty percent shall be distributed to the Board of County Commissioners of Monroe County, Florida, to be deposited in the general fund of Monroe County. Such proceeds shall be used for ad valorem tax containment. Section 8. Any person who is taxable hereunder who fails or refuses to charge and collect from the person paying for the taxable privilege the tax herein provided, either by himself or through his agents or employees, is, in addition to being person- ally liable for the payment of the tax, guilty of a misdemeanor of the second degree, punishable as provided in F. S. 775.082, F.S. 775.083, F.S. 775.084. Section 9. No person shall advertise or hold out to the public in any manner, directly or indirectly, that he will absorb all or any part of the tax, that he will relieve the person paying for the taxable privilege of the payment of all or any part of the tax, or that the tax will not be added to the consi- deration for the taxable privilege or, when added, that it or any part thereof will be refunded or refused, either directly or indirectly, by any method whatsoever. Any person who willfully violates any provision of this paragraph is guilty of a misde- meanor of the second degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084. Section 10. The tax authorized to be levied by this section shall constitute a lien on the property of the business, lessee, customer, or tenant in the same manner as, and shall be collectible as are, liens authorized and imposed in SSe 713.67, 713.68, and 713.69. Section 11. If any sections, subsection, sentence, clause or provision of this Ordinance is held invalid, the remainder of this Ordinance shall not be affected by such invalidity. Section 12. All ordinances or parts of ordinances in conflict with this Ordinance are hereby repealed to the extent of said conflict. 3 Section 13. The effective date of the levy authorized by this Ordinance shall be May 1, 1988, if the Ordinance is approved by referendum at the primary election held on March 8, 1988, by a majority vote of those qualified electors who reside in the geographical area described in Section 1 of this Ordinance and who vote in said referendum election. The referendum question shall be presented in substantially the following form: TOURIST IMPACT TAX Should Monroe County Ordinance No. -1988 be approved? This Ordinance levies, in Monroe County, an area of critical state concern, excluding Key West, a 1% tourist tax on: each dollar of the charge for the 6 month or less rental of tourist accommodations. The tax shall be used for the purchase of property and for ad valorem tax containment. YES NO Section 14. This ordinance shall take effect immediately upon receipt of official notice from the office of the Secretary of State of the State of Florida that this ordinance has been filed with said office. BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA Byg~'.it- a~rman (SEAL) Attest: DANNY L. KOLHAGE, Clerk ~~-1,J2~ ~"~"~""-r ADOPTED: 1-/9-'" FILED WITH SECRETARY OF STATE: 1-~1~r8 EFFECTIVE DATE: 1- '"""2- '1- X~~~ BL/bpl 4 NOTICE OF INTENTION TO CONSIDER ADOPTION OF COUNTY ORDINANCE NOTICE IS HEREBY GIVEN TO WHOM IT MAY CONCERN that on Tuesday, January 19, 1988 at 3:00 P.M. at the Elks Club, Tavernier, Monroe County, Florida, the Board of County Commissioners of Monroe County, Florida, intends to consider the adoption of the following County Ordinance: ORDINANCE NO. -1988 AN ORDINANCE PURSUANT TO F. S. 125.0108 CREATING A TOURIST IMPACT TAX IN CERTAIN AREAS OF MONROE COUNTY DESIGNATED AS AREAS OF CRITICAL STATE CONCERN; LEVYING THE TAX AT THE RATE OF ONE PERCENT UPON THE CONSIDERA- TION FOR CERTAIN SHORT TERM LEASES OR RENTALS OF ACCOMMODATIONS; PROVIDING FOR PROCEDURES FOR COLLECTION; PROVIDING FOR DISTRIBUTION OF REVENUES SO RAISED; PROVIDING FOR PENALTIES; PROVIDING FOR SEVERABILITY; PROVIDING FOR THE REPEAL OF ALL ORDINANCES OR PARTS OF ORDINANCES IN CONFLICT WITH THIS ORDINANCE; AND PROVIDING FOR AN EFFECTIVE DATE. Pursuant to Section 286.0105, Florida Statutes, notice is given that if a person decided to appeal any decision made by the Board with respect to any matter considered at such hearings or meetings, he will need a record of the proceedings, and that, for such purpose, he may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is to be based. DATED at Key West, Florida, this 30th day of December, 1987. DANNY L. KOLHAGE Clerk of the Circuit Court of Monroe County, Florida and ex officio Clerk of the Board of County Commissioners of Monroe County, Florida (SEAL) _'-.;.7'-';"&::'r_ . ...."i :.1.'~"::-';~1/~.::1"". ~. r~'.. THE KEY WEST CITIZEN Published Daily Key West, Monroe County, Florida 33040 STATE OF FLORIDA) SSe COUNTY OF MONROE) Before the undersiged authority personally appeared......... R. E. Harrison , who on oath says that he is ...... ..... Advertising Mqnager. of the Key West Citizen, a daily news- paper published at Key West in Monroe County, Florida; that the ; ii.' attached copy of advertisement, being a ~..~, Legal Advertisement in the matter of / .-f I) ---/--: I >'\ CQ J" ":\ Ct~) I5tL ly~j ,)~ MAf!ett: ,I~, /L \ ( '. 'IJ ~ 'I "" l~, '~fJJA,\, ijv \'L..(t~), was published in said newspaper in the issues of '\ . - ,', . \,-!JI ;:L '/ (C,/Y; ~'v-.l'! /(/,1 ;'<)1; _lL...-f '....> I, ,..... Affiant further says that the said The Key West Citizen is a newspaper published at Key West, in said Monroe County, Florida, and that the said'newspaper has heretofore been continuously pub- lished in said Monroe County, Florida, each day (except Saturdays) and has been entered as second class mail matter at the Post Office in Key West, in said Monroe County, Florida, for a period of one year next preceeding the first publication of the attached copy of advertisement; and affiant further 'says, that he has neither paid nor promised any person, firm or corporation any discount, rebate, commission or refund for the purpose of securing this advertisement for publication in the said newspaper. SHORN AND befrJ, ~r,e e}J ,e ./i~) this k~A/L(~ I:OMM::~I:: ~t95t. (SEAlJ) NOTARY PUBLIC STATE OF rLORID~ MY COMMISSIon EXP JULY 27,1991 BONDEO IHRU GENERAL INS. UNO. • NOTICE OF INTENTION • TO CONSIDER ADOPTION • OF COUNTY ORDINANCE NOTICE IS HEREBY GIVEN TO WHOM IT MAY CONCERN that on , . Tuesday,.January 19, 1988 at 3:00 f , P.M. at the Elks-Club, Tavernier, Monroe County, Florida, the Board_k of County Commissioners of Monroe CountY,_Florlda,intends to consider { J�. the atidoption-ofhe following County 1\ Ordinance: ORDINANCE NO. =1988.• . .• AN ORDINANCE PURSUANT TO F.S4 , 125.0108 • CREATING 'A (TOURIST.IMPACT TAX•IN CER- (TAIN•AREAS OF MONROE COUN- TY DESIGNATED AS.AREAS OF .. CRITICAL STATE CONCERN; LE-. VYING THE•TAX.AT THE RATE OF1ONE PERCENT UPON THE CONSIDERATION FOR CERTAIN , LEASES OR REN- TALST OF RACCOMMODATIONS;M- .f PROVIDING FOR PROCEDURES t FOR COLLECTION; DISTRIIBUT ONIDIOF REVENUES:,SO RAISED; PRO- VIDING FOR PENALTIES;.PRO- VIDI NG •FOR -SEVERABILITY; �PROVIDING. FOR THE REPEAL OF, ALL ORDINANCES OR PARTS . OF ORDINANCES IN'-CONFLICT WITH THIS ORDINANCE; AND PROVIDING:FOR AN EFFECTIVE I DATE. Pursuant to Section 286.0105, Florida Statutes,notice is o given that if a person -decided to appealea withny decision. made by • ` respect to any matter considered at, such hearings or. meetings,. e will need a record of the proceedings,_ and that, for such purpose, he.may need to. ensure' that a verbatim i recorf of the,proceedings, is made,.. i which record includes the testimony and evidence upon which the-appeal istobe based.` . DATED at Key.West,Florida,this 30th day of December,1987. DANNY L.KOLHAGE Clerk of the Circuit Court of Monroe County,Florida and ex officio Clerk of the Board of County Commissioners • of Monroe County,Florida ' Dec.30,1987,Jan.6,1988 PROOF OF PUBLICATION THE FLORIDA KEYS KEYNOTER Published Weekly MARATHON, MONROE COUNTY, FLORIDA STATE OF FLORIDA COUNTY OF MONROE ) Before the undersigned authority personally appeared CHARLOTTE S IKORA , who on oath, says that he is SALES MANAGER of The FLORIDA KEYS KEYNOTER, a weekly newspaper published at Marathon, in Monroe County, Florida; that the attached copy of advertisement, being a Notice of Intention to Adopt IN THE MATTER OF Ordinance re Tori ust Impact Tax , Certain Areas in the Court, was published in said newspaper in the issues of Jan 6 , 1 3 , 1988 Affiant further says that the said FLORIDA KEYS KEYNOTER is a newspaper published at Mara- NOTICE• TCONSIDERADOPTION thon, in said Monroe County, Florida, and that the said newspaper has heretofore been continuously OF COUNTY ORDINANCE published in said Monroe County, Florida, each week (on Thursday)and has been entered as second TO WHOM IHEREBY MAYBCONCERN . that on Tuesday, January 19, 1988,;at 3:00 P.M. at the Elk's Club---Tavernier Monroe Coun- class mail matter at the post office in Marathon, in said Monroe County, Florida, for a period of one ty,' Iorida,the Board of County Commissioners of Monroe County, Florida,intends to con- year next preceding the first publication of the attached copy of advertisement; and affiant further con- sider County Ordinance the follow ORDINANCE NO.-1988 says that he has neither paid nor promised any person,firm,or corporation any discount, rebate, corn- AN ORDINANCE PURSU- ANT TO F.S. 125.0106 CRE- ATING A TOURIST IM- mission or refund for the purpose of securing this advertisement for publication in the said newspaper. PACT TAX IN CERTAIN COUNTY DESIGNATED AS MONROE AREAS OF CRITICAL STATE CONCERN; LEVY- . ING THE TAX AT THE RATE OF ONE PERCENT UPON THE CONSIDERA- TION FOR CERTAIN SHORT TERM LEASES OR RENTALS OF ACCOMMO- . (SEAL) FFORIOPROCEDURESIDFOR / / COLLECTION•PROVIDING ��f�{'tT FOR DISTRIBUTIONSSORA OF SWORN TO A SUBSCRIBED BEFORE ME THIS REVENUES RENAL- PROVIDING FOR PENAL- TIES„' PROVIDING FOR SEVERABILITY• PROVID- INGDAY OF _ A.D. 19 FORT N REPEAL OF • ALL ORDINANCESERE OR • PARTS OF ORDINANCES IN CONFLICT WITH THIS - _, .�� ,-", .�- !•:_ �=e0 / ORDINANCE: AND PRO- VI _ nI/`�/ i VIDING FOR AN EFFEC- TIVE DATE. ARY PUBLIC STATE OF FLORIDA Pursuant to Section 286.0105, Florida Statutes, notice is given «V CQl1NZSSIDN EXP. AUG 28,1990 that if a person decided to ap- peal®DNDED,�TNR11 GENERAL INS. UNDO Boardeal a with decision made by the respect to any mat- - ter considered at such hearings or mtings,he willa rec- ord of the proce dingse and that - for such purpose, he may need • to ensure that a verbatim record of the proceedings is made, which record includes the testi- the appeal is to be based. which DATED at Key West, Florida, • this 30th DANNY L KOLIIAGE Clerk of the Circuit Court of Monroe County,Florida and ex officio Clerk of the Board of County Commissioners of Monroe County,Florida Publish:Jan.06,13,1988 Florida Keys Keynoter PROOF OF PUBLICATION BOX 1197, TAVERNIER, FL. 33070 STATE OF FLORIDA COUNTY OF MONROE Before the undersigned authnri ty personally appeared DAGNY WOLFF , who on oath, says that he is ED ITOR & PUBLI SHER of THE REPORTER, a weekly newspaper published at Tavernier, Monroe County, Florida; that the attached copy of advertisement, being a LEGAL NOTICE IN THE MATTER OF NOTICC or INTCNTION TO CONSIDCR ADOPTION OF COUNTY ORDINANCE in the Court, was published in said newspaper in the issues of 1-7 & 1-14-88 Affiant further says that the said REPORTER is a newspaper published at Tavernier, in said Monroe County, Florida, and that the said newspaper has heretofore been continuously published in the said Monroe County, Florida, each week (on Thursday), and has been entered as second class mail matter at the Post Office in Tavernier, in said County of Monroe, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he has neither paid nor promised any firm, person, or corporation any discount, rebate, commission or refund for the purpose of securing this said advertisement for publication in the said newspaper. Paf11 ~)~ SWORN TO AND SUBSCRIBED BEFORE ME THIS SEAL 14TH DAY OF A.D"19~ . ~--x/ ~ OT~RY PUBLIC . "OTA~Y PuBLIC 3ToITt 'If fLORiDA EXPIRES' lrI LD~~lssrON (X>', APi? ?,1991 ~ IlGflDEU IIl,:I; DliiEPAL [NS. LNO, ~, MY COMMISSION NOTICE OF INTENTION TO CONSIDER ADOPTION OF COUNTY ORDINANCE j NOTICE IS HEREBY GIVEN TO WHOM IT MAY CONCERN that on ? Tuesday,January 19,1988 at 3:00 P.M.at the Elks Club,Tavernier,Monroe -' County,Florida,the Board of County Commissioners of Monroe County,Florida, intends to consider the adoption of the following County Ordinance: ( ORDINANCE NO. -1988 - AN ORDINANCE PURSUANT TO F.S. 125.0108 CREATING A TOURIST • IMPACT TAX IN CERTAIN AREAS OF MONROE COUNTY DESIGNATED AS AREAS OF CRITICAL STATE CONCERN;LEVYING THE TAX AT THE . RATE OF ONE PERCENT UPON THE CONSIDERATION FOR CERTAIN S SHORT TERM LEASES OR RENTALS OF ACCOMMODATIONS;PROVIDING 5 FOR PROCEDURES FOR COLLECTION;PROVIDING FOR DISTRIBUTION t OF REVENUES SO RAISED;PROVIDING FOR PENALTIES;PROVIDING ;; FOR SEVERABILITY; PROVIDING FOR THE REPEAL OF ALL , • ORDINANCES OR PARTS OF ORDINANCES IN CONFLICT WITH THIS ORDINANCE;AND PROVIDING FOR AN EFFECTIVE DATE. Pursuant to Section 286.0105,Florida Statutes,notice is given that if a person decided.to appeal any decision made by the Board with respect to any matter , • , considered at such hearings or meetings,he will need a record of the proceedings, and that,for such purpose,he may need to ensure that a verbatim record of the proceedings is made,which record includes the testimony and evidence upon which the appeal is to be based. . DATED at Key West,Florida,this 30th day of December,1987. } DANNYL.KOLHAGE Clerk of the Circuit Court of Monroe County,Florida • and ex officio Clerk of the Board of County Commissioners , . . '" of Monroe County,Florida i I Published:117&1114/88 The Reporter Tavernier,FL 33070 _ ____�_ t - - 1llannp JL. i&olbagt BRANCH OFFICE 3117 OVERSEAS HIGHWAY MARATHON, FLORIDA 33050 TEL. (305) 743-9036 CLERK OF THE CIRCUIT COURT MONROE COUNTY 500 WHITEHEAD STREET KEY WEST. FLORIDA 33040 TEL. (305) 294-4641 January 27, 1988 BRANCH OFFICE P.O. BOX 379 PLANTATION KEY, FLORIDA 33070 TEL. (305) 852-9253 CERTIFIED MAIL RETURN RECEIPT REQUESTED Mrs. Liz Cloud, Chief Bureau of Administrative Code and Laws Department of State The Capitol Tallahassee, Florida 32301 Dear Mrs. Cloud: Enclosed please find a certified copy of Ordinance No. 011-1988 concerning the creation of a tourist impact tax in certain areas of Monroe County designated as Areas of Critical State concern; etc. This Ordinance was adopted by the Monroe Counity Board of County Commissioners at a Regular Meeting informal session on January 19, 1988. Please file for record. Very truly yours, Danhy L. Kolhage Clerk of the Circuit Court and ex officio Clerk to the Board of County Commissioners By: Rosalie L. onnolly Deputy Clerk cc: Mayor E. Lytton Commissioner W. Freeman Commissioner J. Hernandez Commissioner M. Puto Commissioner J. Stormont County Attorney L. Proby County Administrator T. Brown Finance Director J. Matthews TD~Sandy Higgs vF'11e ~/ ~4] 0;55 :?Ou FLORIDA DEPARTMENT OF STATE Jim Smith s'" f{'tdl\ 01 Steltl' Dorothy W. Joyce Division Director February 1, 1988 Honorable Danny Kolhage Clerk of Circuit Court Monroe County Courthouse 500 Whitehead Street Key West, Florida 33040 Attention: Rosalie L. Connally, Deputy Clerk Dear Mr. Kolhage: Pursuant to the provisions of Section 125.66, Florida Statutes, this will acknowledge: 1. Receipt of letter/s of and certified copy/ies of Monroe County Ordinance(s) Emergency Ords. 88-6. 88-7. 88-8 and regular Ords. 88-~O, 88-10A, 88-11. and 88-12 January 27, 1988 2. Receipt of relative to: 'County Ordinance(s) (a) which we have numbered ( b ) which we have numbered 3 . We have filed Vhi~/these ordinances in January 29, this office on 1988 . 4. The original/duplicate copy/ies showing the filing date is lare being returned 'for your 'records. ~~.r:1Y'~ ~it$. Chief Bureau of Administrative Code Lei mb DIVISION OF ELECTIONS Room H~O I, The Capitol, Tallahassee, Florida 32301 , ~~04) 488-7SfjO a •SENDER: Complete items 1,2,3 and 4. m o Put your address in the"RETURN TO"space on the 3 reverse side.Failure to do this will prevent this card from P-5 9 5 085 • 200 being returned to you.The return receipt fee will provide you the name of the person delivered to and the date of i RECEIPT FOR CERTIFIED MAIL • -' delivery. For additional fees the following services are NO INSURANCE COVERAGE PROVIDED k available.Consult postmaster for fees and chock box(es) NOT FOR INTERNATIONAL MAIL q for service(s)requested. (See Reverse) 'F• 1. 0 Show to whom,date and address of delivery. ra Sent to S Mrs. Liz Cloud, Chief t 2. 0 Restricted Delivery. ei in Street and No. gV '. Dept of State, The Capitol . 3. Article Addressed to: P.O. State and ZIP Code Mrs. Liz Cloud, Chief t. -Tallahassee, FL 32301 Bureau of Admin Code and'-Laws Postage s o�' Department of State -- The Capitol Certified Fee . -25- Tallahassee, FL 32301 ' 4. Type of Service: Article Number Special C!Iivery Fee - ❑ Registered ❑ Insured Restricted Delivery Fee )7120rCertified 0 COD P 593 08,5-z200 , ❑ Express Mail ,.; .•` Return Receipt showing rrr �'- to whom and Date Delivered Always obtain signature of addressee or agent and.?•'i, er,°D Return Receipt shnwino to whom. DATE DELIVERED. i i - `- Date.and Address of Delivery Cn 5. Signature Addr J; -. -. G g r r` �r D TOTAL Postage and Fees NIMI I— co y 6. Sig —A t - `=''" 04 Postmark or Date��� F5 X l E xl 7. Date of Delivery —mt i i I\! ' ;l e.I.qqp ' lL Ct?09,,,,) :`7:) z a. Addressee's Addresc.(ONLY if requested and fee paid) �. m m [, m 73 0