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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 .• n X ir I L1,7 `.,. G/y� / }7 Date of Deli ry ` .p Posim rfyo Date _� P" J r`�; . c., q cm 00 1. .!�. ro C r td E N Z 8. Addressee's Address(ONLY if requested and fee paid) 7 co LL m o o -I 1 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