Ordinance 019-2017ORDINANCE NO. 019 - 2017
AN ORDINANCE OF THE MONROE COUNTY BOARD OF
COUNTY COMMISSIONERS CREATING A TEMPORARY
EXEMPTION FROM THE LIABILITY FOR TOURIST
DEVELOPMENT TAXES AND TOURIST IMPACT TAXES FOR
PROVIDERS OF RENTAL HOUSING OF AT LEAST THIRTY
(30) DAYS BUT NO MORE THAN 181 DAYS TO RESIDENTS
DISPLACED BY HURRICANE DAMAGE; AUTHORIZING THE
MONROE COUNTY TAX COLLECTOR TO ADOPT RULES TO
ADMINISTER THE EXEMPTION; DECLARING AN
EMERGENCY AND PROVIDING FOR ADOPTION WITHOUT
NOTICE UPON APPROVAL BY A SUPERMAJORITY VOTE;
AND PROVIDING FOR AN EFECTIVE DATE; PROVIDING FOR
A SUNSET DATE; AND PROVIDING FOR SEVERABILITY
WHEREAS, on September 4, 2017, Governor Rick Scott declared a state of emergency in
anticipation of the devastating impact that Hurricane Irma would have on the State of Florida; and
WHEREAS, on September S, 2017, Mayor George Neugent declared a state of emergency in
Monroe County in anticipation of the devastating impact that Hurricane Irma would have on Monroe
County and the Florida Keys; and
WHEREAS, Hurricane Irma struck parts of Monroe County as a Category 4 hurricane, leaving
thousands of homes uninhabitable and leaving residents in immediate need of housing, and
WHEREAS, many residential properties that are used as second and/or vacation rental homes
survived the storm in habitable condition; and
WHEREAS, these surviving residential properties are perfectly situated to provide housing to
those residents displaced from their own homes due to storm related damage; and
WHEREAS, Florida law authorizes and the County Code imposes a four cent tourist development
tax` and a one cent tourist impact tax" (hereinafter referred to the "bed taxes ") on any person or entity that
rents, leases, or lets for consideration any living quarters or accommodations in any hotel, apartment,
motel, resort, rooming house, tourist or trailer camp or condominium, or vacation rental home (hereinafter
"short term rental housing ") for periods of six (6) months or less; and
WHEREAS, the Monroe County Tax Collector is responsible for collecting and administering the
bed taxes from providers of short term rental housing; and
WHEREAS, the Federal Emergency Management Agency is providing a stipend to displaced
residents to assist with securing local short term rental housing; and
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WHEREAS, the stipend provided is far less than the monthly ownership costs commonly
associated with owning a short term rental housing; and
WHEREAS, the Board finds it necessary to provide a tax incentive to the owners of short term
rental housing to induce those owners to provide short term rental housing to residents displaced by the
storm by providing a temporary exemption from paying the bed taxes; and
WHEREAS, the bed taxes are intended to fund tourist related programs such as marketing,
improvements to certain tourist related infrastructure projects, and to offset the ad valorem tax loss
associated with purchasing land for conservation purposes; and
WHEREAS, allowing residents who have been displaced from their homes to stay in short term
rental housing does not add to the tax burdens meant to be offset by the bed taxes; and
WHEREAS, Florida law vest the County Commission with the authority to legislate county -wide
on this subject matter; and
WHEREAS, the Board finds that due to the volume of local housing stock rendered inhabitable by
the storm, an emergency exists that warrants immediate action by the Board through the emergency
ordinance adoption procedures set forth in F.S. 125.66(3), thereby dispensing with the normal notice
procedures for ordinances adopted under F.S. 125.66(2).
NOW THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY
COMMISSIONERS OF MONROE COUNTY, FLORIDA THAT:
SECTION 1: Findings.
a. The whereas clauses set forth above are hereby adopted as legislative findings.
b. The Board finds that an emergency exists and invokes the adoption of emergency ordinance
provisions set forth in F.S. 125.66(3).
SECTION 2: TEMPORARY EXEMPTION. Any person or establishment that rents, leases, or lets
for consideration any living quarters or accommodations in any hotel, apartment hotel, motel, apartment
motel, apartment, resort, rooming house, tourist or trailer camp, condominium, or vacation rental home
(hereinafter "short tern rental housing ") for periods of six months or less to a bona fide resident of
Monroe County who has been displaced from his or her normal place of residence due to damage caused
by or attributable to Hurricane Irma shall not be liable for the tourist development tax imposed by Section
23 -197 et seq. and tourist impact tax imposed by Section either 23 -178 or Section 23 -179 of the Monroe
County Code only upon satisfying the following conditions:
a. The owner or manager of the short term rental housing provides written documentation to the Tax
Collector that the occupant of that housing during the requested exemption period is a Monroe
County resident displaced from his or her home due to storm damage; and
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b. The rental period is for a term of at least 30 days, or for a shorter term if the owner can produce a
vacation rental permit issued by the local government with permitting authority for that short term
rental housing unit or other documentation that said short term rental housing unit is compliant
with the land development regulations and codes of the municipality where the property is situated
or from the County Planning Department if the property is situated in unincorporated Monroe
County.
SECT_ ION 3 . TAX COLLECTOR'S AUTHORITY. The Tax Collector is authorized to adopt
procedures including creating forms necessary to administer this temporary exemption.
SECTION 4 . LIMITED APPLICABILITY. The temporary exemption from bed taxes is only in place
for the time period the short term rental housing is rented to a resident or residents displaced by the storm
for occupancy by that resident or residents.
SECTION 5 . EFFECTIVE DATE. This emergency ordinance shall take effect immediately upon
adoption and compliance with the procedures set forth in F.S. 125.66(3).
SECTION . SUNSET DATE. This ordinance shall sunset no later than six months after adoption of
this ordinance or upon adoption of a subsequent ordinance rescinding this ordinance, whichever shall
occur first.
SECTION 7, SEVERABILITY. If a Court of competent jurisdiction determines that any section of
this ordinance is unconstitutional or otherwise invalid, the remainder of the ordinance shall remain in full
force and effect.
PASSED AND ADOPTED by the Board of County Commissioners of Monroe County, Florida,
at a specrqAceting of said Board held on the 27th day of September 2017.
Mayor George Neugent
;ayor Pro Tem David Rice
mmissioner Danny Kolhage
A ,
..� ° missioner Heather Carruthers
nrissioner Sylvia Murphy
f J MADOIK, Clerk
By:
Deputy Clerk
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' F.S. 125.0104 and M.C.C. § 23 -197 et seq.
F.S. 125.0108 and M.C.C. § 23-178 for those portions of Monroe County located in the Florida Keys Areas of
Critical State Concern and M.C.C. §23 -179 for those portions of Monroe County located in the Key West Area of
Critical State Concern.
w Since rentals for periods in excess of 181 days are not gable for bed taxes, this ordinance does not apply to rental
agreements for a tens in excess of 181 days.
Page 4 of 4
Kevin Madok, CPA
Clerk of the Circuit Court & Comptroller — Monroe County, Florida
September 29, 2017
Department of State
Administrative Code & Register
500 S Bronough Street
Tallahassee FL 32399 -0250
To Whom It May Concern,
Attached is an electronic copy of Ordinance No. 019 -2017, under F.S. 125.66(3),
providing for a temporary exemption from paying the 4 cent tourist development tax and the 1
cent tourist impact tax (bed taxes) for rentals of qualifying residential properties to residents
displaced by Hurricane Irma.
This Ordinance was adopted by the Monroe County Board of County Commissioners at a
special meeting, held in formal session, on September 27, 2017. Should you have any questions,
please feel free to contact me at (305) 292 -3550.
Respectfully Submitted,
Kevin Madok, CPA, Clerk of
the Circuit Court & Comptroller &
ex- officio to the Monroe County
Board of County Commissioners
by: Pamela G. Hancock, D.C.
cc: County Attorney
Tax Collector
Finance
BOCC
File
KEY WEST
500 Whitehead Street
Key West, Florida 33040
305- 294 -4641
MARATHON
3117 Overseas Highway
Marathon, Florida 33050
305 -289 -6027
PLANTATION KEY
88820 Overseas Highway
Plantation Key, Florida 33070
305- 852 -7145
PK/ROTH BUILDING
50 High Point Road
Plantation Key, Florida 33070
305 - 852 -7145
4,
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FLORIDA DEPARTMENT 0 TA'TE
� N
RICK SCOTT KEN DETZNER
Governor Secretary of State
October 2, 2017
Honorable Kevin Madok
Clerk of the Circuit Court
Monroe County
500 Whitehead Street, Suite 101
Key West, Florida 33040
Attention: Ms. Pam Hancock
Dear Mr. Madok
Pursuant to the provisions of Section 125.66, Florida Statutes, this will acknowledge receipt of your
electronic copy of Monroe County Ordinance No. 019-2017, which was filed in this office on September
29, 2017.
Sincerely,
Ernest L. Reddick
Program Administrator
ELR/lb
R. A. Gray Building • 500 South Bronough Street • Tallahassee, Florida 32399-0250
Telephone: (850) 245-6270
www.dos.state.ft.us
Pam Hancock
From: ords@municode.com
Sent: Monday, October 02, 2017 10:20 AM
To: peters-kathy@monroecounty-fl.gov; Pam Hancock
Subject: Monroe County, FL Code of Ordinances - 2008 (14298) Supplement 15 Update 4
****THIS IS AN AUTOMATICALLY GENERATED EMAIL****
Below, you will find the material that we have received/recorded to your account. This material is being
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Document Adopted Date Recorded Recorded Format
Ordinance No. 003-2017 5/17/2017 5/30/2017 PDF
Ordinance No. 019-2017 10/27/2017 10/2/2017 PDF
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Update the internet version of your Code
more often than a printed supplement. We can post newly enacted ordinances
We can update the Internet quarterly, monthly, in the online Code after each meeting.
even weekly.
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