Ordinance 001-1980
ORDINANCE NO.1 -1980
AN ORDINANCE OF MONROE COUNTY, FLORIDA, IMPOSING
AND LEVYING A TWO PERCENT (2%) TOURIST DEVELOP-
MENT TAX THROUGHOUT MONROE COUNTY PURSUANT TO
THE FLORIDA LOCAL OPTION TOURIST DEVELOPMENT ACT,
FLORIDA STATUTES 125.0104; PROVIDING FOR THE
COLLECTION OF SAID TAX; PROVIDING THAT THE REVENUE
SO RAISED SHALL BE UTILIZED TO IMPLEMENT THE MON-
ROE COUNTY TOURIST DEVELOPMENT PLAN; PROVIDING
FOR REFERENDUM ELECTION TO IMPOSE AND LEVY THE
TAX; PROVIDING FOR REFERENDUM ELECTION TO REPEAL
THE TAX; PROVIDING FOR SEVERABILITY OF ORDINANCE
PROVISIONS; PROVIDING AN EFFECTIVE DATE.
WHEREAS, the Florida Local Option Tourist Development
Tax, Florida Statute 125.0104, (1978), permits the Board of
County Commissioners to levy a tourist development tax in
the manner prescribed in this Statute, and
WHEREAS, the Board of County Commissioners adopted
Resolution No. 177-1979, establishing and appointing the
Monroe County Tourist Development Council in the manner pre-
scribed by Florida Statute 125.0104(4) (3), and
WHEREAS, the Monroe County Tourist Development Council
presented to the Board of County Commissioners its plan for
tourist development on November 20, 1979, in the manner pre-
scribed by Florida Statute l25.0l04(4)(c), now, therefore,
BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF
MONROE COUNTY, FLORIDA:
SECTION 1.
LEVY AND IMPOSITION OF TOURIST DEVELOPMENT
TAX:
A. There shall be levied and imposed throughout the
incorporated and unincorporated areas of Monroe County,
Florida, a tourist development tax at a rate of two percent
(2%) of each whole and major fraction of each dollar of the
total rental charged every person who rents, leases or lets
for consideration any living quarters or accommodations
in any hotel, apartment hotel, motel, resort motel, apart-
ment motel, rooming house, tourist or trailer camp or
condominium for a term of six (6) months or less. When
receipt of consideration is by way of property other than
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2l.o.3
money, the tax shall be levied and imposed on the fair
market value of such non-monetary considerations.
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, fees and the
considerations 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 of the consideration for
such lease or rental.
SECTION 2. COLLECTION:
A. The person receiving the consideration for such
rental or lease shall receive, account for and remit the tax
to the State of Florida Department of Revenue at the time
and in the manner provided for persons who collect and remit
taxes under Section 212.03, Florida Statutes. The same
duties and privileges imposed by Chapter 212, Florida Statutes
upon dealers in tangible property respecting the remission
and collection 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 said Chapter shall apply to and be binding upon all
persons who are subject to the provisions of this act;
provided, however, the Department of Revenue may authorize a
quarterly return and payment when the tax remitted by the
person receiving the consideration for such rental or lease
for the preceding quarter did not exceed $25.00.
B. The said Department of Revenue shall keep records
shm.ing the amount of taxes collected, which records shall
also include records disclosing amount of taxes collected
for and from each county in which the tax authorized by this
act is applicable. These records shall be open to the
public during the regular office hours of the said Department
of Revenue, as provided in Section 213.072, Florida Statutes.
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2. II,",
C. Collections received by the Department of Revenue
from the tax, less costs of administration of this ordinance
shall be paid and returned, on a monthly basis to the County
Administrator of the Board of County Commissioners of Monroe
County, Florida, for use by the County in accordance with
the provisions of this ordinance and shall be placed in the
"Monroe County Tourist Development Trust Fund".
D. The said Department of Revenue, under the applicable
rules of the Career Service Commission, is authorized to
employ persons and incur other expenses as appropriate by
the legislature of the State of Florida to administer this
ordi.nance.
E. The said Department of Revenue may promulgate such
rules and may prescribe and publish such forms as may be
necessary to effectuate the purposes of this ordinance.
SECTION 3.
MONROE COUNTY TOURIST DEVELOPMENT COUNCIL:
A. Pursuant to Florida Statute, 125.0104(4)(3), the
Board of County Commissioners of Monroe County appointed the
Monroe County Tourist Development Council by Resolution No.
177-1979 on August 14, 1979.
B. The members of the Council and their respective
initial terms of office are as follows:
NAME
TERM OF OFFICE
Don Schloesser, Chairman
Board of County Commissioners
During his term as
Chairman and as
reappointed by the
Board of County
Commissioners
Bruce Esquinaldo, Commissioner
City of Key West
Two (2) years
William Hussey, Mayor
City of Key Colony Beach
Richard Cadman, Manager
Continental
During his term as
Mayor and reappointed
by the City Council
of Key Colony Beach
Three (3) years
William Bill King
Kings Villas
Four (4) years
Don Collister, Manager
Baywood Apartments
Three (3) years
Yage 3 of 7 Pages
z.. ~S
NAME
TERM OF OFFICE
Joseph Liska, Owner
Key West Fragrance & Cosmetic
Factory, Inc.
Four (4) years
Ed Knight, Manager
Knight Realty
Three (3) years
Ed Swift, Owner
Old Town Development, Ltd.
C. The Council shall prepare a Monroe County Tourist
Four (4) years
Development Plan in the manner prescribed by Florida Statute
125,0104(4)(c). The Council shall also, from time to time,
make recommendations to the Board of County Commissioners
for the effective operation of the special projects or uses
of the tourist development tax revenue and may perform such
other duties or functions as may be prescribed by ordinance
or resolution.
D. The Council shall continuously review expenditures
of revenues from the Tourist Development Trust Fund and
shall receive at least quarterly expenditure reports from
the Board of County Commissioners or Clerk of the Board of
Courlty Commissioners. Expenditures which the Council believes
to be unauthorized shall be reported to the Board of County
COITrnlissioners and Department of Revenue. The County Commis-
sioners and Department of Revenue shall review the Council's
findings and take appropriate action to ensure compliance
with this ordinance and the provisions of Florida Statute
125.0104.
SECTION 4.
TOURIST DEVELOPMENT PLAN:
A. The Monroe County Tourist Development Council
estimates that the levy and imposition of the tourist devel-
opment tax will generate a gross revenue to Monroe County
within a twenty-four (24) month period of Two Million One
Hundred Thousand Dollars ($2,100,000.00) and that costs of
collection of the tourist development tax by the Department
of Revenue will estimate approximately Twenty Thousand
Dollars ($20,000.00) within a twenty-four (24) month period.
The Council, therefore, estimates that the tourist development
Page 4 of 7 Pages
"2~l,.
tax will generate a net total of Two Million Eighty Thousand
Dollars ($2,080,000.00) within a twenty-four (24) month
period.
B. The Council recommends that the revenues from the
tourist development tax be utilized for the following projects
and uses which are listed by order for priority and approxi-
mate allocation:
PROJECT
APPROXIMATE
ALLOCATION FOR
24 MONTHS
$990,000.00
PERCENTAGE OF
NET REVENUE
FOR 24 MONTHS
1. To promote and advertise
Monroe County tourism
within domestic and
international markets.
50%
2. To promote County tour-
ism by sponsoring
tourist-oriented cul-
tural and special events
such as visual and per-
forming arts including,
but not limited to,
theater, concerts, re-
citals, opera, dance,
art exhibitions, festi-
vals, tournaments, races,
and other tourist-
related activities.
$594,000.00
30%
3. To fund Chambers of
Commerce or similar
associations in the
County.
Further, the funds received and to be expended above shall
$396,000.00
20%
be used in areas of Monroe County from which it is derived
as determined by the Tourist Development Council.
SECTION 5.
PENALTIES AND LIENS:
A. Any person who is taxable hereunder who fails or
refuses to charge and collect from the person paying any
rental or lease the taxes herein provided, either by himself
or through his agents or employees, shall be, in addition to
being personally liable for the payment of the tax, guilty
of a misdemeanor of the second degree, punishable as pro-
vided in Section 775.082, Section 775.083 or Section 775.084,
Florida Statutes.
B. No person shall advertise or hold out to the
public in any manner, directly or indirectly, that he will
Page 5 of 7 Pages
2-1.,'1
absorb all or any part of the tax, or that he will relieve
the person of paying the rental of the payment of all or any
part of the tax, or that the tax will not be added to the
rental or lease consideration, 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 subsection shall be
guilty of a misdemeanor of the second degree, punishable as
pro,'ided in Section 775.082, Section 775.083 or Section
775.084, Florida Statutes.
SECTION 6. REFERENDUM:
A. This ordinance shall not take effect until approved
in referendum election by a majority of the electors of
Monroe County voting in such election.
B. The Board of County Commissioners shall place on
the ballot at the regular election to be held in Monroe
County on March 11, 1980. A question which shall read
substantially as follows:
-----{----------FOR the Tourist Development Tax
-----t----------AGAINST the Tourist Development Tax
SECTION 7. REPEAL OF THE TOURIST DEVELOPMENT TAX:
A. Upon petition of fifteen percent (15%) of the
electors in the unincorporated and incorporated areas of
Monroe County, the Board of County Commissioners shall cause
an election to be held for repeal of the tourist development
tax.
SECTION 8. MODIFICATION OF TOURIST DEVELOPMENT PLAN:
A. The tourist development plan contained in Section
4 of this ordinance may not be substantially amended except
by ordinance enacted by a four-fifths (4/5) majority vote of
the Board of County Commissioners.
SECTION 9.
SEVERABILITY:
A. It is declared to be the intent of the Board of
County Commissioners that, if any section, subsection, sen-
tenance, clause, phrase, or portion of this ordinance is for
?age 6 of 7 Pages
~~~
any reason held invalid or unconstitutional by any court of
competent jurisdiction, such portion shall be deemed a
separate, distinct and independent provision and such holding
shall not affect the validity of the remaining portions
thereof.
SECTION 10.
EFFECTIVE DATE:
A. This ordinance shall become effective the first
day of the month following its being approved in a referen-
dum election in the manner prescribed in Section 6 and upon
its being filed with the Office of the Secretary of State in
Tallahassee with a certified copy being furnished to the
Department of Revenue who shall be in collection of the
tourist development tax on the first day of the month follow-
ing approval in the referendum election.
BOARD OF COUNTY COMMISSIONERS
OF MONROE/~OUNTY FLORIDA
/../ / 7
By . t!~_..
(Seal)
7,?~hz
,. Cler
ADOPTED: January 29, 1980
FILED WITH SECRETARY OF STATE:
EFFECTIVE: f\bru "'''1 ~ I \ '\ g 0
February 5, 1980
APPIIOVtD M TO 'OIIM
AND UfJAt ItJHlCfENCY.
BY
A~.OH"_
Page 7 of 7 Pages
,-'"
1.11
NOTICE OF INTENTION TO CONSIDER
ADOPTION OF COUNTY ORDINANCE
NOTICE IS HEREBY GIVEN TO WHOM IT MAY CONCERN that on
Thursday, January 3, 1980, at 10 : 00 A.M. at the Plantation
Key Governmental Center, Plantation Key, Monroe County,
Florida; on Tuesday, January 15 , 1980 , at 10 : 00 A.M. at the
Marathon Subcourthouse, Marathon, Monroe County, Florida;
and on Tuesday, January 29 , 1980 , at 10 :00 A.M. in
Courtroom "B" , Courthouse Annex, Key West, Monroe County,
Florida, the Board of County Comuaissioners of Monroe County,
Florida, intends to consider the adoption of the following
County Ordinance :
ORDINANCE NO. -1980
AN ORDINANCE OF MONROE COUNTY, FLORIDA, IMPOSING
AND LEVYING A TWO PERCENT (2%) TOURIST DEVELOP-
MENT TAX THROUGHOUT MONROE COUNTY PURSUANT TO
THE FLORIDA LOCAL OPTION TOURIST DEVELOPMENT ACT,
FLORIDA STATUTES 125 . 0104; PROVIDING FOR THE
COLLECTION OF SAID TAX; PROVIDING THAT THE REVENUE
SO RAISED SHALL BE UTILIZED TO IMPLEMENT THE MON-
ROE COUNTY TOURIST DEVELOPMENT PLAN; PROVIDING
FOR REFERENDUM ELECTION TO IMPOSE AND LEVY THE
TAX; PROVIDING FOR REFERENDUM ELECTION TO REPEAL
THE TAX; PROVIDING FOR SEVERABILITY OF ORDINANCE
PROVISIONS ; PROVIDING AN EFFECTIVE DATE.
DATED at Key West , Florida, this 7th day of December,
1979 .
RALPH W. WHITE
Clerk of the Circuit Court of
Monroe County, Florida, and
ex officio Clerk of the Board
of County Commissioners of
Monroe County, Florida
(SEAL)
Publish: Tuesday, December 11, 1979
Please send statement to : Ralph W. White, Clerk
Monroe. County Courthouse
500 Whitehead Street
Key West , Florida 33040
Please send proof of
publication to: Michael H. Cates , Esq.
Legal Advisor
505 Whitehead Street
Key West, Florida 33040
Z 7 0 .
j)c.crdatl! af ~tatc
STATE OF FLORIDA
THE CAPITOL
TALLAHASSEE 32304
(904) 488-3680
GEORGf: FIRf:STONE
SECRETARY OF STATE
February 8, 1980
Honorable Ralph White
Clerk of Circuit Court
Monroe County Courthouse
500 Whit.ehead Street
Key West, Florida 33040
Attention: Virginia Pinder, Deputy Clerk
Dear Mr. White;
Pursuant to the provisions
this will acknowledge:
vC'
of Section 125.66, Florida Statutes,
Receipt of your letter/s
and certified copy/ies of
County Ordinance/s No./s
of
February
Monroe
5, 1980
80-1
2. Receipt of
relative to:
(al
County Ordinance/s
which we have numbered
(bl
which we have numbered
~ We have filed this/tb~~~ Ordinance/s in this office
Fphrn:=ary ~,
1980.
4. The original/duplicate copy/ies showing the filing date
is/are being returned for your records.
NK/mb
Cordially,
1.- 1 \