Ordinance 029-1986
..
Monroe County Commission
ORDINANCE NO. 029-1986
AN ORDINANCE DECLARING THAT AN EMERGENCY
EXISTS AND WAIVING NOTICE BY A FOUR-FIFTHS
VOTE; 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 ACCOMMODATIONS, SALES OF
FOOD OR BEVERAGES AT CERTAIN PUBLIC FOOD
SERVICE ESTABLISHMENTS AND SALES OR RECEIPTS
OF VALUE FOR CERTAIN ADMISSIONS; 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; PROVIDING FOR INCORPORATION INTO
THE CODE OF ORDINANCES OF MONROE COUNTY,
FLORIDA; 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
WHEREAS, due to the rapidly approaching general election,
plus the referendum requirement of F.S. 125.0108, time is of the
essence in creating said ordinance; now, therefore,
BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF
MONROE COUNTY, FLORIDA, as follows:
Section 1.
An emergency is hereby declared and notice
waived by a four-fifth's vote.
Section 2.
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 27F-15, F .A. C., upon the
privileges and in the amount described in Sections 2 and 3 of
this Ordinance.
.
Section 3. Every person who:
a.) Rents, leases, or lets for consideration any
living quarters or accommodations in any hotel, apart-
ment 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;
b.) Sells food or beverages at any public food service
establishment as licensed under Chapter 509, Laws of
Florida, and is subject to the tax imposed by Part I of
Chapter 212, Laws of Florida.
c. ) Sells or receives anything of value by way of
admissions and is subject to the tax imposed by F.S.
212.04;
is exercising a taxable privilege on the proceeds
therefrom under this section.
Section 4. 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.
Section 5. 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 6. 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 7. 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
2
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 8. 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.
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 to offset the loss of ad valorem
taxes due to acquisitions provided for by this ordi-
nance.
Section 9. 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 10. 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
3
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 11. 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 12. If any sections, subsection, sentence, clause
or provision of this Ordinance is held invalid, the remainder of
this Ordinance shall not be affected by such invalidity.
Section 13. All ordinances or parts of ordinances in
conflict with this Ordinance are hereby repealed to the extent of
said conflict.
Section 14. The provisions of this Ordinance shall be
included and incorporated in the Code of Ordinances of the County
of Monroe, Florida, as an addition or amendment thereto, and
shall be appropriately renumbered to conform to the uniform
numbering system of the Code.
Section 15. The effective date of the levy authorized by
this Ordinance shall be January 1, 1987, if the Ordinance is
approved by referendum at the general election held on November
4, 1986, by a maj ority 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 -1986 be approved? This
Ordinance levies, in the City of Key West, an area of critical
concern, a 1% tourist tax on: each dollar of the charge for the
6 month or less rental of tourist accommodations, food/beverage
sales at restaurants, the sale of admissions except for
4
. . .
school/nonprofit organization events. The tax shall be used for
purchase of property and to make up for lost ad valorem taxes.
YES
NO
Section 16. This ordinance shall take effect when a copy
has been accepted by the postal authorities of the Government of
the United States for special delivery by registered mail to the
Department of State.
BOARD OF COUNTY COMMISSIONERS
OF MONROE COUNTY, FLORIDA
By ~...,~~;~:.;~ta:-~
(SEAL)
Attest:
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PASSED AND ADOPTED: Se.r.tt"!1M .be,.. ]:11 1'1 g-,
FILED WITH SECRETARY OF STATE:~*elM~@"'" j5) Jfj,!'
EFFECTIVE DATE: Se.rt~M~er Is;, /98"
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BRANCH OFFICE
3117 OVERSEAS HIGHWAY
MARATHON, FLORIDA 33050
TEL. (305) 743-9036
CLERK OF THE CIRCUIT COURT
MONROE COUNTY
500 WHITEHEAD STREET
KEY WEST, FLORIDA 33040
TEL. (305) 294-4641
BRANCH OFFICE
P,O. BOX 379
PLANTATION KEY, FLORIDA 33070
TEL. (305) 852-9253
September 16, 1986
REGISTERED MAIL
RETURN RECIEPT 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 Emergency
Ordinance No. 029-1986 authorizing the levy 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 formal meeting on
September 12, 1986.
Please file for record.
Very truly yours,
Danny L. Kolhage
Clerk of the Circuit Court
and ex officio Clerk to the
Board of County Commissioners
By: #~ .
Rosalie L. Clerk
cc: Municipal Code Corp.
County Attorney
County Administrator
Finance Director
Tourist Development Council
vl"i 1 e
R. ~~ '-1\ () c9e:,3,
FLORIDA DEPARTMENT OF STATE
George Firestone
Secretary of State
September 19, 1986
Honorable Danny L. Ko1hage
Clerk of Circuit Court
Monroe County Courthouse
500 Whitehead Street
Key West, Florida 33040
Attention: Rosalie L. Connolly, Deputy Clerk
Dear Mr. Ko1hage:
Pursuant to the provisions
Statutes, this will acknowledge:
1. Receipt of Letter/s of
and certified copy/ies of
County Ordinance(s)
of Section l25.66, Florida
Septemher 16, ]986
Monroe
F.mereenr.y Ora. R6-28 and
F.mergency Ord~ 86-29
2. Receipt of
relative to:
County Ordinance(s)
(a)
which we have numbered
(b)
3. We ~~ve filed thls/these Ordinance(s) in this office
on' Septemher 18, 1986.
4. The original/duplicate copy/ies showing the filing
date is/are being returned for your records.
c~~
(Mrs.) L1Z Cloud, Chief
Bureau of Administrative Code
LC/mb
FLORIDA-State of the Arts
j •SENDER:Complete items 1 and 2 when additional services are desired,and complete items 3 and 4. JJ
Put your address in the"RETURN TO"space on the reverse side.Failure to do this will prevent this
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Liz Cloud, Chief R 308 710 203 '1, i7�?� �'
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SEP.181986 �`�� P_ _r
j PS Form 3811,Feb.1986 D't S 'it REC€IP':