Item F3 Add-On Item
LAND AUTHORITY GOVERNING BOARD
AGENDA ITEM SUMMARY
Meeting Date: March 19, 2014 Division: Land Authority
Bulk Item: Yes No X Contact I Phone#: Mark Rosch/295-5180
Agenda Item Wording: Discussion and direction to staff regarding the potential use of Land Authority
funds collected within the City of Key West for the acquisition of a homeless shelter site in Key West.
Item Background: This agenda item was requested by several County Commissioners during the
March 12, 2014 joint special meeting of the Board of County Commissioners and the Key West City
Commission regarding the Keys Overnight Temporary Shelter(KOTS).
Advisory Committee Action: None
Previous Governing Board Action: None
Contract/Agreement Changes: N/A
Staff Recommendation: To be determined
Total Cost: $ To be determined Indirect Cost: $ Budgeted: Yes_ No
Cost to Land Authority: $ To be determined Source of Funds: : Land Authority
(Tourist Impact Tax collected in Key West)
Approved By: Attorney County Land Steward
Documentation: Included: X To Follow: Not Required:
Disposition: Agenda Item 3
Chapter 380 Section 0666-2013 Florida Statutes- The Florida Senate Page 1 of 1
380.0666 Powers of land authority.—The land authority shall have all the powers necessary or
convenient to carry out and effectuate the purposes and provisions of this act,including the
following powers,which are in addition to all other powers granted by other provisions of this act:
(1) To sue and be sued;to have a seal, to alter the same at pleasure, and to authorize the use of a
facsimile thereof;and to make and execute contracts and other instruments necessary or
convenient to the exercise of the powers of the land authority.
(2) To undertake and carry out studies and analyses of county land planning needs within areas
of critical state concern and ways of meeting those needs.
(3) To acquire and dispose of real and personal property or any interest therein when such
acquisition is necessary or appropriate to protect the natural environment,provide public access or
public recreational facilities,preserve wildlife habitat areas,provide affordable housing to families
whose income does not exceed 160 percent of the median family income for the area, or provide
access to management of acquired lands;to acquire interests in land by means of land exchanges;
and to enter into all alternatives to the acquisition of fee interests in land, including,but not
limited to, the acquisition of easements, development rights, life estates, leases, and leaseback
arrangements. However, the land authority shall make such acquisition only if:
(a) Such acquisition is consistent with land development regulations and local comprehensive
plans adopted and approved pursuant to this chapter;
(b) The property acquired is within an area designated as an area of critical state concern at the
time of acquisition or is within an area that was designated as an area of critical state concern for at
least 20 consecutive years prior to removal of the designation;and
(c) The property to be acquired has not been selected for purchase through another local,
regional, state, or federal public land acquisition program. Such restriction shall not apply if the
land authority cooperates with the other public land acquisition programs which listed the lands
for acquisition,to coordinate the acquisition and disposition of such lands. In such cases, the land
authority may enter into contractual or other agreements to acquire lands jointly or for eventual
resale to other public land acquisition programs.
httn://www.flsenate.eov/Laws/Statutes/2013/380.0666 3/12/2014
/ Chapter 125 Section 0108 -2013 Florida Statutes - The Florida Senate Page 1 of 2
125.0108 Areas of critical state concern;tourist impact tax.—
(1)(a) Subject to the provisions of this section, any county creating a land authority pursuant to s.
380.0663(1)is authorized to levy by ordinance, in the area or areas within said county designated
as an area of critical state concern pursuant to chapter 380, a tourist impact tax on the taxable
privileges described in paragraph (b);however,if the area or areas of critical state concern are
greater than 50 percent of the land area of the county, the tax may be levied throughout the entire
county. Such tax shall not be effective unless and until land development regulations and a local
comprehensive plan that meet the requirements of chapter 380 have become effective and such tax
is approved by referendum as provided for in subsection (5).
(b)1. It is declared to be the intent of the Legislature that 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,condominium,or timeshare resort for a term of 6 months or less, unless such establishment
is exempt from the tax imposed by s. 21 2.03 is exercising a taxable privilege on the proceeds
therefrom under this section.
2.a. Tax shall be due on the consideration paid for occupancy in the county pursuant to a
regulated short-term product, as defined ins. 72�.05 or occupancy in the county pursuant to a
product that would be deemed a regulated short-term product if the agreement to purchase the
short-term right were executed in this state. Such tax shall be collected on the last day of
occupancy within the county unless such consideration is applied to the purchase of a timeshare
estate. The occupancy of an accommodation of a timeshare resort pursuant to a timeshare plan, a
multisite timeshare plan,or an exchange transaction in an exchange program, as defined in s.
72105 by the owner of a timeshare interest or such owner's guest,which guest is not paying
monetary consideration to the owner or to a third party for the benefit of the owner, is not a
privilege subject to taxation under this section. A membership or transaction fee paid by a
timeshare owner that does not provide the timeshare owner with the right to occupy any specific
timeshare unit but merely provides the timeshare owner with the opportunity to exchange a
timeshare interest through an exchange program is a service charge and not subject to taxation
under this section.
b. Consideration paid for the purchase of a timeshare license in a timeshare plan, as defined ins.
721.05 is rent subject to taxation under this section.
(c) The governing board of the county may, by passage of a resolution by four-fifths vote, repeal
such tax.
(d) 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.
(e) The tourist impact tax shall be in addition to any other tax imposed pursuant to chapter 212
and in addition to all other taxes and fees and the consideration for the taxable privilege.
(f) 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.
(g) A county that has levied the tourist impact tax authorized by this section in an area or areas
designated as an area of critical state concern for at least 20 consecutive years prior to removal of
http://www.flsenate.gov/Laws/Statutes/2o13/125.0108 3/12/2014
Chapter 125 Section 0108 - 2013 Florida Statutes-The Florida Senate Page 2 of 2
the designation may continue to levy the tourist impact tax in accordance with this section for 20
years following removal of the designation. After expiration of the 20-year period, a county may
continue to levy the tourist impact tax authorized by this section if the county adopts an ordinance
reauthorizing levy of the tax and the continued levy of the tax is approved by referendum as
provided for in subsection (5).
(2)(a) The person receiving the consideration for such taxable privilege and the person doing
business within such area or areas of critical state concern or within the entire county, as
applicable, shall receive,account for, and remit the tourist impact tax to the Department of
Revenue at the time and in the manner provided for persons who collect and remit taxes under
chapter 212. The same duties and privileges imposed by chapter 212 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 Department of Revenue in the
administration of that chapter shall apply to and be binding upon all persons who are subject to
the provisions of this section. However,the Department of Revenue may authorize a quarterly
return and payment when the tax remitted by the dealer for the preceding quarter did not exceed
$25.
(b) The Department of Revenue shall keep records showing the amount of taxes collected, which
records shall also include records disclosing the amount of taxes collected for and from each
county in which the tax imposed and authorized by this section is applicable.These records shall
be open for inspection during the regular office hours of the Department of Revenue,subject to the
provisions of s. 213.053.
(c)---Collections received by the Department of Revenue from the tax,less costs of administration
of this section,shall be paid and returned monthly to the county and the land authority in
accordance with the provisions of subsection (3).
(d) The Department of Revenue is authorized to employ persons and incur other expenses for
which funds are appropriated by the Legislature.
(e) The Department of Revenue is empowered to promulgate such rules and prescribe and
publish such forms as may be necessary to effectuate the purposes of this section.The department
is authorized to establish audit procedures and to assess for delinquent taxes.
(f) The estimated tax provisions contained in s. 212.11 do not apply to the administration of any
tax levied under this section.
(3) All tax revenues received pursuant to this section, less administrative costs, shall be
distributed as follows:
(a) Fifty percent shall be transferred to the land authority to be used to purchase property in the
area of critical state concern for which the revenue is generated. An amount not to exceed 5
percent may be used for administration and other costs incident to such purchases.
(b) Fifty percent shall be distributed to the governing body of the county where the revenue was
generated. Such proceeds shall be used to offset the loss of ad valorem taxes due to acquisitions
provided for by this act.
http://www.flsenate.gov/Laws/Statutes/2013/125.0108 3/12/2014