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2.14 Information Return to IRS Form 8038 Information Return for Tax-Exempt Private Activity Bond Issues (Rev.February 2022) (Under Internal Revenue Code section 149(e)) OMB No.1545-0047 Department of the Treasury ►See separate instructions. Internal Revenue Service ►Go to www.irs.gov/Form8O38 for instructions and the latest information. Reporting Authority Check box if Amended Return ► ❑ 1 Issuer's name 2 Issuer's employer identification number Monroe County,Florida 59-6000749 3a Name of person(other than issuer)with whom the IRS may communicate about this return(see instructions) 3b Telephone number of other person shown on 3a Steven E.Miller,Esq. (813)281-2222 4 Number and street(or P.O.box if mail is not delivered to street address) Room/suite 5 Report number(For IRS Use Only) c/o Nabors,Giblin&Nickerson,P.A.,2502 Rocky Point Drive 0 ❑ ❑ 6 City,town,or post office,state,and ZIP code 7 Date of issue(MM/DD/YYYY) Tampa,Florida 33607 09/15/2022 8 Name of issue Monroe County Airport Revenue Bonds(Key West International Airport), 9 CUSIP number Series 2022 (AMT) 610466AW4 10a Name and title of officer or other employee of the issuer whom the IRS may call for more information 10b Telephone number of officer or other employee shown on 10a Pamela Hancock,Deputy Clerk of Circuit Court (305)292-3550 Type of Issue(Enter the issue price.) Issue Price 11 Exempt facility bond: a Airport(sections 142(a)(1)and 142(c)). . . . . . . . . . . . . . . . . . . . 11a $42,459,928.95 b Docks and wharves(sections 142(a)(2)and 142(c)) . . . . . . . . . . . . . . . 11b c Water furnishing facilities(sections 142(a)(4)and 142(e)) . . . . . . . . . . . . . 11C d Sewage facilities(section 142(a)(5)) . . . . . . . 11d e Solid waste disposal facilities(section 142(a)(6)) . . . . . . . . . . . 11e f Qualified residential rental projects(sections 142(a)(7)and 142(d))(see instructions) . . . . . 11f Meeting 20-50 test(section 142(d)(1)(A)) . . . . . . . . . . . ❑ Meeting 40-60 test(section 142(d)(1)(13)) . . . . . . . . . . . . ❑ Meeting 25-60 test(NYC only)(section 142(d)(6)) . . . . . . . . . . ❑ Has an election been made for deep rent skewing(section 142(d)(4)(B))? ❑Yes ❑No g Facilities for the local furnishing of electric energy or gas(sections 142(a)(8)and 142(f)) . . . 11g h Facilities allowed under a transitional rule of the Tax Reform Act of 1986(see instructions) . . . 11h Facility type 1986 Act section ---------------------------------------------------------------------------------------------------------- i Qualified enterprise zone facility bonds(section 1394)(see instructions) . . . . . . . . . 11i j Qualified empowerment zone facility bonds(section 1394(f))(see instructions) . . . . . . 11 j k Qualified broadband projects(sections 142(a)(16)and 142(n)). . . . . . . . . . . . . 11 k Qualified public educational facility bonds(sections 142(a)(13)and 142(k)) . . . . . . 111 m Mass commuting facilities(sections 142(a)(3)and 142(c)) . . . . . . . . . . . . . . 11 m n Qualified highway or surface freight transfer facilities(sections 142(a)(15)and 142(m)) . . . . . 11 n o Qualified carbon dioxide capture facilities(sections 142(a)(17)and 142(o)) . . . . . . . . 110 p Local district heating or cooling facilities(sections 142(a)(9)and 142(g)) 11p -------------------------------------- q Other(see instructions) 11q ----------------------------------------------------------------- 12a Qualified mortgage bond(section 143(a)) . . . . . . . . . . . . . . . . . . . 12a b Other(see instructions) 12b ----------------------------------------------------------------------------------------------------- 13 Qualified veterans' mortgage bond(section 143(b))(see instructions) . . . . . . . . . ► 13 Check the box if you elect to rebate arbitrage profits to the United States . . . . . ❑ 14 Qualified small issue bond(section 144(a))(see instructions) . . . . . . . . . . . . ► 14 Check the box for$10 million small issue exemption . . . . . . . . . . . ❑ 15 Qualified student loan bond(section 144(b)) . . . . . . . . . . . . . . . . . . 15 16 Qualified redevelopment bond(section 144(c)) . . . . . . . . . . . . . . . . . 16 17 Qualified hospital bond(section 145(c))(attach schedule—see instructions) . . . . . . . . 17 18 Qualified 501(c)(3)nonhospital bond(section 145(b))(attach schedule—see instructions) . . . . 18 Check box if 95%or more of net proceeds will be used only for capital expenditures . ► ❑ 19 Nongovernmental output property bond(treated as private activity bond)(section 141(d)) . . . 19 20a Other(see instructions) - ------------------------------------ ----------------- -------- ------------------- b Reissuance(see instructions) 20b --------------------------------------------------------------------------------------------- c Other. Describe(see instructions)► 20c For Paperwork Reduction Act Notice,see separate instructions. Cat.No.49973K Form 8038(Rev.2-2022) Form o03u(Roxc-2n22) Page 90]a Description of Bonds(Complete for the entire issue for which this form is being filed.) (a)Final maturity date (b)Issue price (c)Stated redemption (d)Weighted (e)Yield price at maturity average maturity 12]11[-Uses of Proceeds of Issue(including underwriters' discount) Amount 24 Proceeds used for bond issuance costs(including underwriters'discount) 24 758,873.17 26 Proceeds allocated to reasonably required reserve or replacement fund 26 2,864,750.00 27 Proceeds used to refund prior tax-exempt bonds.Complete Part VI 27 0 28 Proceeds used to refund prior taxable bonds.Complete Parts V and VI 28 0 30 Nonrefunding proceeds(subtract line 29 from line 23,enter amount here,and complete Part V) 30 38,836,305.78 90� Description of Property Financed Caution:Do not complete for qualified student loan bonds,qualified mortgage bonds,or qualified veterans'mortgage bonds. 31 Type of Property Financed: Amount d Equipment with recovery period of 5 years or less . . . . . . . . . . . 31 d e Other. Describe(see instructions) Improvements to airport apron 31e $5,086,000.78 32 North Ameri IndustryClassification NAICS Code Amount of nonrefunding proceeds NAICS Code Amount of nonrefunding proceeds MUTIN-Description of Refunded Bonds(Complete this part only for refunding bonds.) 33 Enter the remaining weighted average maturity of the tax-exempt bonds to be refunded . . . years 34 Enter the remaining weighted average maturity of the taxable bonds to be refunded . . . . . . 00. years 35 Enter the last date on which the refunded tax-exempt bonds will be called(MM/DDNYYY) . . . . m~ 36 Enter thedate(s)the refunded bonds were issued(MM/DD/YYYY) . . . . . . . . . . . . JIMEM Miscellaneous 37 Name of governmental unit(s)approving issue(see the instructions)Op,_Monroe_County,Florida_Bo_a,«o'CovntyCornmissioners__ �Q Chucktho�-------ov��e�����d-any�anue-umg��moo �n2O5�)����WV|0---------_-----------------'o�'[] 39 Check the box if you have elected to pay u penalty in lieu of arbitrage rebate . . . . . . . . . . . . . . 40o Check the box if you have identified a hedge and enter the following information . . . . . . . . . . . . . b Name of hedge provider n Type of hedge m~ _ d Term of hedge w~________________________________________________ 41 Check the box if the hedge isnupnrntegrated . . . . . . . . . . . . . . . . . . . . . . . . . »~ LJ 42a Enter the amount of gross proceeds invested mtoba invested ineguaranteed investment contract yG|QNi- b Enter the final maturity date of the G|C(NM/DD/YYYY) . . . . . . . . . . . . . . . . c Enter the name of the G|C provider w^ 43 Check the box if the issuer has established written procedures to ensure that all nonqua|ified bonds of this issue are remediated in accordance with the requirements under the Code and Regulations(see instructions) . . . . . . . m^ LJ 44 Check the box if the issuer has established written procedures to monitor the requirements of section 148 . . . . m~ [] 45o Enter the amount of reimbursement if some portion of the proceeds was used to reimburse expenditures lo- b Enter the date the official intent was adopted(k1M/DCVYYYY) . . . . . . . . . . . . . * 46 Check the box if the issue is comprised of qualified redevelopment, qualified amd| ioaua, or exempt facilities bondo, and provide name and E|Nof the primary private user . . . . . . . . . . . . . . . . . . . . . . . w^ L] NameOp� BN Form 8038(Rev.2-2022) Page 3 ��Volunne Caps Amount 47 Amount of state volume cap allocated to the issuer.Attach copy of state certification . . . . 47 N/A 48 Amount of issue subject to the unified state volume cap . . . * . . . . . . . 48 $0.00 49 Amount of issue not subject to the unified state volume cap or other volume limitations: 49 a Of bonds for governmentally owned solid waste facilities, airports, docks, wharves, environmental enhancements of hydroelectric generating facilities, high-speed intercity rail facilities, qualified broadband projects,or qualified carbon dioxide capture facilities. See instructions. . . . . . 49a $42,459,928.95 b Under a carryforward election.Attach a copy of Form 8328 to this return . . . . . . . . . 49b c Under transitional rules of the Tax Reform Act of 1986. Enter Act section 00 49c d Under the exception for current refunding (section 146(i)and section 1313(a) of the Tax Reform Act of 1986) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49d 50a Amount of issue of qualified veterans'mortgage bonds . . . . . . . . . . . . . . . 50a b Enter the state limit on qualified veterans' mortgage bonds . . . . . . . . . . . . 50b 51a Amount of section 1394(� volume cap allocated to issuer. Attach copy of local government certification . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51a b Name of empowerment zone Ill-------------------------- --------------------------------------------------------------- 52 Amount of section 142(k)(5)volume cap allocated to issuer.Attach copy of state certification . 52 Under penalties of perjury,I declare that I have examined this return,and accompanying schedules and statements,and to the best of my knowledge and Signature belief they are true,correct,and complete.I further declare that I consent to the IRS's disclosure of the issuer's return information,as necessary to process this r�turn,tc,toe person(s),,�a I have autho ed above. and (", / �� -1,4"'I"U"', 09/15/2022 K'2 Pamela G.Hancock,Deputy Clerk Consent L '­­, I Signature of issuer's authorized representative _Dpe Type or print name and title Print/Type preparer's name P I Check E] Paid Steven E.Miller,Esq. ur !022 self-emplo 8 7774�rz-- - Preparer Z_n -ZA Use Only Firm's name 10� Nabors,Giblin&Nickerson,P.A. Firm's EIN 10- 59-2427540 Firm's address 1- 2502 Rocky Point Drive,Suite 1060,Tampa,Florida 33607 Phone no. (813)281-2222 Form 8038(Rev.2-2022)