Ordinance 012-1988
Monroe County Commission
ORDINANCE NO. 012 -1988
AN ORDINANCE AUTHORIZING, PURSUANT TO F. S.
125.0108, THE LEVY OF A TOURIST IMPACT TAX IN
THE CITY OF KEY WEST AREA OF CRITICAL STATE
CONCERN; LEVYING THE TAX AT THE RATE OF ONE
PERCENT UPON THE CONSIDERATION FOR CERTAIN
SHORT TERM LEASES OR RENTALS OF ACCOMMODA-
TIONS; 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 City of
Key West area of critical state concern to decide whether they
wish to impose the tourist impact tax authorized by F.S.
125.0108, within their area of critical state concern; and
WHEREAS, the most administratively and legally appropriate
way to accomplish this goal is to pass an ordinance authorizing
the tax in the Key West area of critical state concern, the
effectiveness contingent upon the electors' approval; and
BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF
MONROE COUNTY, FLORIDA, as follows:
Section 1.
Pursuant to the provision of F.S. 125.0108,
there is hereby levied and imposed a tourist impact tax within
the area of Monroe County designated as an area of critical state
concern by F. S. 380.0552; and Chapter 28-36, 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 ordinance.
Section 3. The tourist impact tax shall be levied at the
rate of I 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 privilege.
Section 6. The person receiving the consideration for such
taxable privilege and the person doing business within the
geographical area described in Section 2 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 area
described in Section 2 of this Ordinance. An amount
not to exceed 5% may be used for administration and
other costs incident to such purchases.
2
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 ss. 713.67,
713.68, and 713.69.
Section 11. If any section, subsection, sentence, clause or
provis ion 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 2 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 the City of Key West, an area of
critical state concern, 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
By g~,. J:,
Ma airman
(SEAL)
Attest : DANNY L. KOLHAGE, Clerk
L2L #~1';<P.~
CLERK ~
~.tv...~
PASSED AND ADOPTED: /-/9- *',
FILED WITH SECRETARY OF STATE: /~.:17- 8'~
EFFECTIVE DATE: 1- "l '1- Y Y
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 AUTHORIZING, PURSUANT TO F. S.
125.0108, THE LEVY OF A TOURIST IMPACT TAX IN
THE CITY OF KEY WEST AREA OF CRITICAL STATE
CONCERN; LEVYING THE TAX AT THE RATE OF ONE
PERCENT UPON THE CONSIDERATION FOR CERTAIN
SHORT TERM LEASES OR RENTALS OF ACCOMMODA-
TIONS; 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)
.
THE KEY WEST CITIZEN
• Published Daily
Key West, Monroe County, Florida 33040 '
STATE OF FLORIDA) .
ss . .
COUNTY OF MONROE) ' .
Before the undersiged authority personally appeared
R. E. Harrison , who on oath says that he is •
Advertising Manager , of the Key West Citizen, a daily news-
paper published at Key West in Monroe County, Florida; that the
attached copy of advertisement, being a
Legal Advertisement
in the matter of
,
•
�.�1� I tub CL Jou,r\.(. .:-/1\- ,Lnuoo.L-V-
--iay jt-, &,_4%-- C -, 17-LO .
was published in said newspaper in the issues of
_C-1 ? jr-(0 /i0i) 0///7 '4r •
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. _
. • . . ,e/4,,,,..,_.,_,_
(SEAL) Ll
SWORN AND SUBSCRIBED efore me this day of - �G
'J 9
G-LJ/ , COMMISSION EXPIRE .
\C` N '1' PUSLI .
NOTARY PPUBLIC STATE OF FLORIDR
MY COMMISSION EXP JULY 27,10fi
BONDED THRU GENERAL INS. UND..
NOTICE OF INTENTION
TO CONSIDER ADOPTION
• OF COUNTY ORDINANCE
NOTICE IS HEREBY GIVEN TO I
,•WHOM IT-MAY CONCERN that on
, Tuesday, January 19, 1988 at 3:00 _
at thew,Elks Club, Tavernier,
• Monroe County,.Florida, the rBoard
Of County Commissioners of Monroe
County, Florida, intends.•to consider
the adoption of the following County .
Ordinance: •: •
ORDINANCE NO. -1988
AN ORDINANCE AUTHORIZING
PURSUANT TO F.S.. 125.0108, THE
LEVY. .OF •A TOURIST IMPACT
TAX IN.THE CITY OF KEY WEST
AREA OF CRITICAL STATE CON-
CERN;. LEVYING THE TAX AT
, THE'RATE, OF.ONE PERCENT .
UPON THE CONSIDERATION
FOR CERTAIN SHORT TERM
LEASES OR- RENTALS_OF AC-
COMMODATIONS; ,PROVIDING_
' FOR PROCEDURES FOR COL-1
LECTION; PROVIDING FOR
DISTRIBUTION...OF REVENUES
SO RAISED; PROVIDING --FOR--
PENALTIES; PROVIDING FOR
SEVERABILITY; 'PROVID,ING
FOR THE REPEAL OF ALL OR-
DINANCES OR PARTS OF .OR-
DINANCES IN. CONFLICT WITH
THIS ORDINANCE; AND PRO-
VIDING •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 , -
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 I KO RA , 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 Levy of Tourist Impact Tax City of Key West in the
• Court,was published in said
•
newspaper in the issues of Jan . 6 , 1'3 , 1 988
•
Affiant further says that the said FLORIDA KEYS KEYNOTER is a newspaper published at Mara-
•
thon, in said Monroe County, Florida, and that the said newspaper has heretofore been continuously NOTICE OF INTENTION
TO COUNTRY ORDINANCE
published in said Monroe County, Florida, each week (on Thursday)and has been entered as second NOTICE IS HEREBY GIVEN
TO WHOM IT MAY CONCERN
that on Tuesday, January 19,
class mail matter at the post office in Marathon, in said Monroe County, Florida, for a period of one 1988 at 3:00 P.M.-at the-Elk's
Club Tavernier Monroe.Coun-
ty,Florida,the board of County
year next precedingthe firstpublication of the attached co of advertisement; and affiant further Commissioners toof Monroe
PY Count, adopts intends follow-
ing on-
County adoption
the
says that he has neither paid nor promised any person,firm,or corporation any discount, rebate, corn- ORDINANCE NO.-1988 •
' AN ORDINANCE AUTHOR-
mission of refund for the purpose of securing this advertisement for publication in the said newspaper. IZING PURSUANT TO F.S...
125.0108, THE LEVY OF A
TOURIST IMPACT TAX IN
THE CITY OF KEY WEST
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) DATIONS' PROVIDING
4/ COL PR6ON PROV FOG
COLLECTION'PROVIDING
•
E
S
FOR DISTRIBUTION OF
SWORN TO • . SUBSCRIBED BEFORE ME THIS REVENUES so RAISED;
PROVIDING FOR PENAL-
/(��X// TIES• PROVIDING FOR
SEOVID-
DAY OF / A.D. 19 v V ING FOR THE R P AL OF
ING FOR THE REPEAL OF
ALL ORDINANCES OR
PARTS OF ORDINANCES
IN CONFLICT WITH THIS
ORDINANCE; AND-PRO-
VIDING FOR AN EFFEC-
-.- TIVE DATE.
^ I Pursuant to-Section 286.0105,
Florida Statutes,notice is given
�_ :' DrARY"PUBLIC STATE- OF FLORIDA ' that if a person decided to ap-
peal any,decision made by-the
11Y COHNISS�ON EXP, AUG 28,"189D Board with respect to any mat-
ter considered at such hearings
�DNDEQ TFiRU_GENERAL INS, UND, or meetings,he will need a rec-
-- 1 _ ord of the proceedings,and that
for such purpose, he may need
to ensure that a verbatim record
a JJ .• = of the proceedings is made,
which record Includes the testi-
mony te and peal Is to be baupon
d n which
DATED at Key West, Florida,
this 30th day of December 1987. '
DANNY L.KOLI-IAGE
Clerk of the Circuit Court
of Monroe County,Florida
• end ex oficio Clerk of the
Board of County Commissioners
of Monroe County,Florida
Publish:Jan.09,13,1988
Florida Keys Keynoter
•
•
I -
•
•
-
,n • SENDER: Complete items 1,2,3 and 4.
Si Put your address in the"RETURN TO"space on the
3 reverse side. Failure to do this will prevent this card from --
being returned to you.The return receipt fee will provide
-+ you the name of the person delivered to and the date of p-5.9 3. 0 8 5 2 0• L delivery.For additional fees the following services are
Ke available.Consult postmaster for fees and check boxes) RECEIPT FOR CERTIFIED MAIL
for service(s)requested. 1
NO INSURANCE COVERAGE PROVIDED
E 1• 0 Show to whom,date and address of delivery. j NOT FOR INTERNATIONAL MAIL
(See Reverse)
,Ap 2. ❑ Restricted Delivery.
CD Sent to
03
/ $ Mrs. Liz Cloud, Chief
P 3. Article Addressed to: to Street and No.
Mrs. Liz Cloud, Chief r Dept of State, The Capitol
Bureau of Admin Code and Laws o
a P.O..State and ZIP Code
Department of State 6 Tallahassee, FL 32301
The Capitol j Postage . S , .M
ee Tallahass , FL 32301 '
•4. Type of Service: Article Number Certified Fee J
❑ Registered ❑ Insured Special Delivery Fee
)0 ertified 0 COD P.-59,-3-085 201 .
❑ Express Mail Restricted Deliveiy Fee
Always obtain signature of' a nt anii
,. to whomo Receipt showing ?f
DATE DELIVERED. - �... v
`i'-;��, - rl,' to and Date Delivered
m
a 5. Signature-Addressee ' -` =
C.�• \ 'r-- `7/ T Return RPS�'.1ot showing , horn, 9
3 �( .s '`' ': ,% " Date.a Addr •Fie.,, rt
,wbu-wJ r r
• 1 6. Sig ture2Ag r --T TOTA `'� a fit,{ F,e s\`'�'' Sk41
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G/y� /
}7 Date of Deli ry ` .p Posim rfyo Date _� P"
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C r td
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Z 8. Addressee's Address(ONLY if requested and fee paid) 7 co
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PROOF OF PUBLICATION
BOX 1197J TAVERNIERJ FL. 33070
STATE OF FLORIDA
COUNTY OF MONROE
Before the undersigned authGrity personally appeared
DAGNY WOLFF
, who on oath, says that he is EDITOR & PUBLI SH~R
of THE REPORTER, a weekly newspaper published at Tavernier, Monroe County, Flor1da;
that the attached copy of advertisement, being a
LEGAL NOTICE
IN THE MATTER OF
in the O~{pER ADOPTION OF COUNTY ORDINANCE
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.
SEAL
SWORN TO
~
DAY.~:_~R~~D.~
~IC ,.
, ,
NOTARY PU8LIC ST~TE Of FLORiDA
~y COM~l~~lU~ t~r. ~fl\. :,1911
BONDED lHhU GENERAL INS. ~ND~
.'
MY COMMISSION EXPIRE&I
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 Commissions of Monroe County,-Florida,
intends to consider the adoption of the following County Ordinance: .
•
ORDINANCE NO. -1988
AN ORDINANCE AUTHORIZING,PURSUANT TO F.S.125.0108,THE LEVY
OF A TOURIST IMPACT TAX IN THE CITY OF KEY WEST AREA OF
CRITICAL STATE CONCERN;LEVYING THE TAX AT THE RATE OF ONE
•
PERCENT UPON THE CONSIDERATION FOR CERTAIN SHORT TERM 1.
- 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 i
considered at such hearings or meetings,he will need a record of the proceedings,
1 and thaft,for such purpose,he may need to ensure that a verbatim record of the 1y
i - proceedings is made,which record includes the testimony'and evidence upon
f which the appeal is to be based.
i DATED at Key West,Florida,this 30th day of December,1987.
! ,
DANNY L.KOLHAGE
i Clerk of the Circuit Court
Ci+ of Monroe County,Florida 1
and ex officio Clerk of the
Board of County Commissioners • .
• of Monroe County,Florida
,.
i
Published:1/7&1/14/88
The Reporter
-Tavernier,FL 33070
t—_ __ _--- �` ,
l�
1 `
J)annp 1... ItollJage
BRANCH OFFICE
3117 OVERSEAS HIGHWAY
MARATHON. FLORIDA 33060
TEL. (305) 743-9036
CLERK OF THE CIRCUIT COURT
MONROE COUNTY
600 WHITgHEAD STREET
KEY WEST, FLORIDA 88040
TEL. (306) 294-4EUl
January 27, 1988
BRANCH OFFICE
P.O. BOX 379
PLANTATION KEY, FLORIDA 83070
TEL. (306) 862-9263
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. 012-1988 concerning the creat,i.on of a tourist impact tax
in the City of Key West Area of Critical State concern; etc.
This Ordinance was adopted by the Monroe County
Board of County Commissioners at a Regular Meeting in formal
session on January 19, 1988.
Please file for record.
Very trlly yours,
Danny L. Kolhage
Clerk of the Circuit Court and
ex offici.) Clerk to the Board
of County Commissioners
I'"
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
TOC - Sandy Higgs
File " ~.",::1, ?~, ~- <-:.. .... ,.-.. (
r _) .-.,) .__.J f.) ,.-I r.:-' .'__J
S,.( Il'Idl\ 01 State
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~tO, 88-10A, 88-11, and 88-12
2. Receipt of County Ordinance(s)
January 27, 1988
relative to:
(a)
which we have numbered
(b)
which we have numbered
3. We have filed ~~/these ordinances in this office
on January 29, 1988.
4. The original/duplicate copy/ies showing the filing date
is/are being returned for your records.
~~.r_elY'~
~~~, Chief
Bureau of Administrative Code
Lei
rnb
DIVISION OF ELECTIONS. RoolTl 1801. The Capitol, Tallahassee, Florida 32301
(~~L;~ itRP' 76~q