Ordinance 016-1987
"". .
County Commissioners
ORDINANCE NO. 016-1987
AN ORDINANCE DECLARING AN EMERGENCY EXISTS
AND WAIVING NOTICE BY A FOUR-FIFTHS VOTE;
LEVYING AN ADDITIONAL ONE CENT TOURIST
DEVELOPMENT TAX ON THE LEASE OR RENTAL OF
TEMPORARY ACCOMMODATIONS RENTED OR LEASED FOR
A PERIOD OF LESS THAN SIX MONTHS; PROVIDING
THAT SUCH TAX SHALL BE IN ADDITION TO ALL
OTHER TAXES AND FEES CHARGED; PROVIDING FOR
COLLECTION; PROVIDING FOR EXPENDITURE OF THE
FUNDS SO RAISED FOR CERTAIN TOURIST DEVELOP-
MENT PURPOSES; FURTHER PROVIDING FOR THE
DISTRIBUTION OF FUNDS SO COLLECTED; PROVIDING
FOR PENALTIES; PROVIDING FOR PENALTIES;
PROVIDING FOR SEVERABILITY; PROVIDING FOR THE
REPEAL OF ALL ORDINANCES INCONSISTENT HERE-
WITH; PROVIDING FOR INCORPORATION INTO THE
MONROE COUNTY CODE; AND PROVIDING AN EFFEC-
TIVE DATE.
WHEREAS, it is desired to put into place the additional one
cent tourist development tax as soon as possible in order to
additionally fund tourist related activity in Monroe County; and
WHEREAS, the economy of Monroe County is heavily dependent
on the tourist industry making time of the essence in financing
tourist related activity; now, therefore,
BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF
MONROE COUNTY, FLORIDA:
Section 1.
Pursuant to F. S. 125.066, an emergency is
hereby declared and notice waived by a four-fifth's vote.
Section 2.
This ordinance is passed pursuant to F. S.
125.0104(3)(d), and by a four-fifth's vote.
Section 3.
a)
There shall be levied and imposed
throughout the unincorporated areas of Monroe County, Florida,
and municipalities of Key Colony Beach, Florida, and Layton,
Florida, an additional tourist development tax at a rate of one
percent 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 quarter or accommodations in any hotel,
motel, resort motel, apartment, apartment motel, rooming house,
mobile home park, recreational vehicle park or condominium for a
term of six months or less unless the living quarters or
accommodations are exempt according to the provisions of Chapter
212, Laws of Florida. When receipt of consideration is by
property other than money, the tax shall be levied and imposed on
the fair market value of such nonmonetary considerations.
b) The additional one cent tourist development 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 in
consideration for the rental or lease.
c) The additional one cent 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 and taxes so collected shall be remitted
and accounted to the Department of Revenue in the manner provided
for in F.S. 125.0104.
d) The funds collected pursuant to this Ordinance shall be
expended as follows:
1. Any purpose described in F.S. 125.0104(5)(a)(1)
through (4), as those sections may be amended from time
to time.
2. The
collected
collection
collection and expenditure of
under this ordinance shall not
and distribution of funds
the funds
alter the
collected
otherwise.
3. A separate
administration
"Monroe
account shall be established for the
of this ordinance to be called the
Tourist Development 1% District
County
Account".
e) Further, the funds received and expended pursuant to
the purpose(s) described in subsection (d) shall be collected and
spent for the following designated areas: 1) District I - shall
encompass the city limits of Key West; 2) District II - from the
city limits of Key West to the west end of the Seven Mile Bridge;
3) District III - from the point where District II ends to the
Long Key Bridge; 4) District IV - between the Long Key Bridge and
the Snake Creek Bridge; 5) District V - between the Snake Creek
Bridge and the County Line.
2
f) 1) Any person who is taxable hereunder who fails or
refuses to charge or collect from the person paying any rental or
lease the tax herein provided, either by himself or through his
agents or employees, is, in addition to being personally 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, or
F.S. 775.084.
2) No person shall advertise or hold to the public in
any manner, directly or indirectly, that he will absorb 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 indirect-
ly, by any method whatsoever. Any person who willfully violates
any provision of this subsection is guilty of a misdemeanor of a
second degree, punishable as provided in F.S. 775.082, F.S.
775.083, or F.S. 775.084.
g) Administrative expenses are authorized to be withheld
by the Tourist Development Council only to the extent of the
percentage authorized from time to time for administrative
expenses for the Monroe County Tourist Development Trust Account.
Section 4. If any section, subsection, sentence, clause
or provision of this Ordinance is held invalid, the remainder of
this Ordinance shall not be affected by such invalidity.
Section 5. All ordinances or parts of ordinances in
conflict with this Ordinance are hereby repealed to the extent of
said conflict.
Section 6. 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 7. This Ordinance shall take effect when a copy
hereof has been accepted by the postal authorities of the govern-
ment of the United States for special delivery by registered mail
to the Department of State, State of Florida.
3
PASSED AND ADOPTED by the Board of County Commissioners of
on the ~lIl
day of Jw "..
Monroe County, Florida, at a regular meeting of said Board held
, A.D., 1987.
(SEAL)
At tes t : DANNY L. KOLHAGE, Clerk
J2.L .,f>~,.tO /
ADOPTED: ,-~. 81
BOARD OF COUNTY COMMISSIONERS
OF MONROE COUNTY, FLORIDA
FILED WITH SECRETARY OF STATE: , - 8' ' ! 1
EFFECTIVE DATE: ~ 'e:2. 8'7
/~
AP:z1VED AS TO FORM~'
1N ~fG/H. SUF!ICIE.O'NCY.,' -!~_
BY "- '\~
Attorney's Office --~ .
4
1I\annp I. i&olbage
BRANCH OFFICE
3117 OVERSEAS HIGHWAY
MARATHON, FLORIDA 33050
TEL. (3051 743-9036
CLERK OF THE CIRCUIT COURT
MONROE COUNTY
500 WHITEHEAD STREET
KEY WEST, FLORIDA 33040
TEL. (305) 294-4641
June 8, 1987
BRANCH OFFICE
P.O. BOX 379
PLANTATION KEY, FLORIDA 33070
TEL. (305) 852-9253
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. 016-1987 levying an additional one cent
tourist development tax on the lease or rental of temporary
accommodations rented or leased for a period of less than
six months, etc.
~
This Ordinance was adopted by the Monroe County Board
of County Commissioners at a regular meeting in formal session
on June 2, 1987.
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. C
cc: Municipal Code Corp.
Mayor Jerry Hernandez, Jr.
Commissioner William Freeman
Commissioner Eugene Lytton
Commissioner Michael Puto
Commissioner John Stormont
County Attorney
Jili?count Administrator
Fi nce Director
~le (2:508' / 10 2! r
•
•
I
, -
I I•SENDER:Complete items 1 and 2 when additional services are desired,and complete items 3 and 4.
Put your address in the"RETURN TO"space on the reverse side. Failure to do this will prevent this
card from being returned to you.The return receipt fee will provide you the name of the person
delivered to and the date of delivery.For additional fees the following services are available.Consult
postmaster for fees and check boxes)for additional service(s)requested.
1. ❑ Show to whom delivered,date,and addressee's address. 2. ❑ Restricted Delivery.
3.Article Addressed to: 4.Article.Number
Mrs. Liz Cloud, Chief R 308 710 215
Bureau of Admin Code & Laws h, , Type of Service:
Department of State ® Registered r"" ❑ Insured
The Capitol ❑ Certified - LiCOD
Tallahassee, FL 32301 Express Mail
Always obtain signature of addressee or
agent and DATE DELIVERED.
5.Signature—Addressee \ 8.Addr lc Ac1Orpss' NL Y if
X req eesst n fe ' j h
6.Sign tur :Ag (r3 ,yam® :� ,
un3
7.Date'of-Deliv ry =;_ _ v'b ►�
B N 1 -n iQRT' ' -,' '•,- frylri.
PS Form 3811,Feb.1986 = w1 'i Y
i� i'.;,^ 2 aD��1V\ i�RETURN RECEIPT
pII
..
,.
1M
FL_OF<IDA DEPARTMENT OF STATE
George Firestone
Sl'( wtar, of SIdle
Dorothy \II. Joyce
Deputy Secretary FQr Elections
1802-E Tlle Capitol
June 11, 1987
Honorable Danny L. Kolhage
Clerk of the Circuit Court
Monroe County Courthouse
500 Whitehead Street
Key West, Florida 33040
Attention: Rosalie L. Connolly, Deputy Clerk
Dear Mr. Kolhage:
Pursuant to the provisions of Section 125.66, Florida
Statutes, this will acknowledge:
1. Receipt of letter/s of
and certified copy/ies of Morrroe
County Ordinance(s) #87-15, Emergency Ord.~87-16 and
Ord, #87-17
June 8, 1987
2. Receipt of
relative to:
County Ordinance(s)
( a)
which we have numbered
4.
(b)
which we have numbered
We have filed th.:bs:/these ordinances in this office
on t June 10 1987.
ThJ original/duplicate copy/ies showing the filing date
is/are being returned for your records.
3.
CO):~W_1Y, ~
(M~Z Cloud, Chief
Bureau of Administrative Code
LC/ mb
Enclosures
DIV!S!QN (')~ F.hECTI~NS, r\U "-I m, 1801. 'theCapllol, Tallahessee, Florida 32301
llL~H 0 ~,<}. Ce,. j1t,a'ds) ~~(4)48b:r~f)O Room 1802-1:: Crdi!,~(]'cC';