Ordinance 009-1981ORDINANCE NO. 9 -1981
AN ORDINANCE OF MONROE COUNTY, FLORIDA, IMPOSING
AND LEVYING A TOURIST DEVELOPMENT TAX IN THE
CITY OF KEY WEST, MONROE COUNTY, FLORIDA, PUR-
SUANT TO THE FLORIDA LOCAL OPTION TOURIST DE-
VELOPMENT ACT, FLORIDA STATUTES 125.0104; PRO-
VIDING FOR THE COLLECTION OF SAID TAX; PROVIDING
THAT THE REVENUE SO RAISED SHALL BE UTILIZED TO
IMPLEMENT THE MONROE COUNTY TOURIST DEVELOPMENT
PLAN; PROVIDING FOR REFERENDUM ELECTION TO IM-
POSE AND LEVY THE TAX; PROVIDING FOR REFERENDUM
ELECTION TO REPEAL THE TAX; PROVIDING FOR SEVER -
ABILITY OF ORDINANCE PROVISIONS; PROVIDING AN
EFFECTIVE DATE.
WHEREAS, the Florida Local Option Tourist Development
Tax, Florida Statute 125.0104, (1978), permits the Board of
County Commissioners to levy a tourist development tax in
the manner prescribed in this Statute; and
WHEREAS, the Board of County Commissioners adopted
Resolution No. 198-1981, establishing and appointing the
Monroe County Tourist Development Council in the manner pre-
scribed by Florida Statute 125.0104(4)(3), and
WHEREAS, the Monroe County Tourist Development Council
presented to the Board of County Commissioners its plan for
tourist development on August 25, 1981, in the manner pre-
scribed by Florida Statute 125.0104(4)(c), now, therefore,
BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF
MONROE COUNTY, FLORIDA:
SECTION 1. LEVY AND IMPOSITION OF TOURIST DEVELOPMENT
TAX:
A. There shall be levied and imposed throughout the
City of Key West, Florida, a tourist development tax at a rate
of two percent (2%) 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 quarters or accom-
modations in any hotel, apartment hotel, motel, resort motel,
apartment motel, rooming house, tourist or trailer camp or
condominium for a term of six (6) months or less. When
receipt of consideration is by way of property other than
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money, the tax shall be levied and imposed on the fair
market value of such non -monetary considerations.
B. The tourist development tax shall be in addition
to any other tax imposed pursuant to Chapter 212, Florida
Statutes and in addition to all other taxes, fees and the
considerations for the rental or lease.
C. The 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.
SECTION 2. COLLECTION:
A. The person receiving the consideration for such
rental or lease shall receive, account for and remit the tax
to the State of Florida Department of Revenue at the time
and in the manner provided for persons who collect and remit
taxes under Section 212.03, Florida Statutes. The same
duties and privileges imposed by Chapter 212, Florida Statutes
upon dealers in tangible property respecting the remission
and collection 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 said Chapter shall apply to and be binding upon all
persons who are subject to the provisions of this act;
provided, however, the Department of Revenue may authorize a
quarterly return and payment when the tax remitted by the
person receiving the consideration for such rental or lease
for the preceding quarter did not exceed $25.00.
B. The said Department of Revenue shall keep records
showing the amount of taxes collected, which records shall
also include records disclosing amount of taxes collected
for and from each county in which the tax authorized by this
act is applicable. These records shall be open to the
public during the regular office hours of the said Department
of Revenue, as provided in Section 213.072, Florida Statutes.
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C. Collections received by the Department of Revenue
from the tax, less costs of administration of this ordinance
shall be paid and returned, on a monthly basis to the County
Administrator of the Board of County Commissioners of Monroe
County, Florida, for use by the County in accordance with
the provisions of this ordinance and shall be placed in the
"Monroe County Tourist Development Trust Fund".
D. The said Department of Revenue, under the applicable
rules of the Career Service Commission, is authorized to
employ persons and incur other expenses as appropriate by
the legislature of the State of Florida to administer this
ordinance.
E. The said Department of Revenue may promulgate such
rules and may prescribe and publish such forms as may be
necessary to effectuate the purposes of this ordinance.
SECTION 3. MONROE COUNTY TOURIST DEVELOPMENT COUNCIL:
A. Pursuant to Florida Statute, 125.0104(4)(3), the
Board of County Commissioners of Monroe County appointed the
Monroe County Tourist Development Council by Resolution No.
198-1981 on June 16, 1981.
B. The members of the Council and their respective
initial terms of office are as follows:
MEMBER
(a) The Chairman of the Board
of County Commissioners who
shall be the Chairman of
the Council
(b) Municipal Officials:
(1) Charles McCoy
(2) Richard Heyman
(c) Owners of tourist accommo-
dations:
(1) Eddie Breeze
(2) Margo Golan
(3) Dennis Bitner
TERM OF
ORIGINAL MEMBERS
Concurrent with appoint-
ment as Chairman of the
Board of County Commis-
sioners of Monroe County.
Who shall serve from
June 16, 1981 until
November 15, 1981.
Who shall serve from
June 16, 1981 until
November 17, 1983.
August 25, 1982
August 25, 1982
August 25, 1983
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MEMBER
(d) Owners of tourist industry
who are not owners of tourist
accommodations:
TERM OF
ORIGINAL MEMBERS
(1)
Rick
Easton
August
25,
1983
(2)
Beth
Smith
August
24,
1984
(3)
Frank Romano
August 25,
1984
C.
The Council shall prepare
a Monroe County
Tourist
Development Plan in the manner prescribed by Florida Statute
125.0104(4)(c). The Council shall also, from time to time,
make recommendations to the Board of County Commissioners
for the effective operation of the special projects or uses of
the tourist development tax revenue and may perform such
other duties or functions as may be prescribed by ordinance
or resolution.
D. The Council shall continuously review expenditures
of revenues from the Tourist Development Trust Fund and shall
receive at least quarterly expenditure reports from the Board
of County Commissioners or Clerk of the Board of County Com-
missioners. Expenditures which the Council believes to be
unauthorized shall be reported to the Board of County Com-
missioners and Department of Revenue. The County Commis-
sioners and Department of Revenue shall review the Council's
findings and take appropriate action to ensure compliance
with this ordinance and the provisions of Florida Statute
125.0104.
SECTION 4. TOURIST DEVELOP14ENT PLAN:
A. The Monroe County Tourist Development Council esti-
mates that the levy and imposition of the tourist development
tax will generate a gross revenue to Monroe County within a
twenty-four (24) month period of Nine Hundred Four Thousand,
Three Hundred Eighty-two and 40/100 Dollars ($904,382.40) and
that costs of collection of the tourist development tax by the
Department of Revenue will estimate approximately Three Thousand
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Eight Hundred Forty Dollars ($3,840.00) within a twenty-four
(24) month period. The Council, therefore, estimates that the
tourist development tax will generate a net total of Nine
Hundred Thousand, Five Hundred Forty-two and 40/100 Dollars
($900,542.40) within a twenty-four (24) month period.
B. The Council recommends that the revenues from the
tourist development tax be utilized for the following projects
and uses which are listed by order for priority and approxi-
mate allocation:
APPROXIMATE PERCENTAGE OF
ALLOCATION FOR NET REVENUE
PROJECT 24 MONTHS FOR 24 MONTHS
1. To promote and advertise $630,379.68
Monroe County tourism
within domestic and
international markets.
2. To promote County tour-
ism by sponsoring
tourist -oriented cul-
tural and special events
such as visual and per-
forming arts including,
but not limited to,
theater, concerts, re-
citals, opera, dance,
art exhibitions, festi-
vals, tournaments, races,
and other tourist -
related activities.
$270,162.72
70%
3 0%
Further, the funds received and to be expended above shall
be used in areas of Monroe County from which it is derived
as determined by the Tourist Development Council.
SECTION 5. PENALTIES AND LIENS:
A. Any person who is taxable hereunder who fails or
refuses to charge and collect from the person paying any
rental or lease the taxes herein provided, either by himself
or through his agents or employees, shall be, in addition to
being personally liable for the payment of the tax, guilty
of a misdemeanor of the second degree, punishable as pro-
vided in Section 775.082, Section 775.083 or Section 775.084,
Florida Statutes.
B. 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, or that he will relieve
the person of paying the rental of the payment of 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 indirectly, by any method whatsoever. Any person who
willfully violates any provision of this subsection shall be
guilty of a misdemeanor of the second degree, punishable as
provided in Section 775.082, Section 775.083 or Section
775.084, Florida Statutes.
SECTION 6. REFERENDUM:
A. This ordinance shall not take effect until approved
in referendum election by a majority of the electors of the
City of Key West, Florida voting in such election.
B. The Board of County Commissioners shall place on
the ballot at the regular election to be held in the City
of Key West, Florida on November 3, 1981. A question which
shall read substantially as follows:
----------------FOR the Tourist Development Tax
----------------AGAINST the Tourist Development Tax
SECTION 7. REPEAL OF THE TOTTRTRT nPNTFT.nPMFNT TAY .
A. Upon petition of fifteen percent (1570) of the
electors in the City of Key West, Florida, the Board of County
Commissioners shall cause an election to be held for repeal
of the tourist development tax.
SECTION 8. MODIFICATION OF TOURIST DEVELOPMENT PLAN:
A. The tourist development plan contained in Section
4 of this ordinance may not be substantially amended except
by ordinance enacted by a four -fifths (4/5) majority vote of
the Board of County Commissioners.
SECTION 9. SEVERABILITY:
A. It is declared to be the intent of the Board of
County Commissioners that, if any section, subsection, sen-
tenance, clause, phrase; or portion of this ordinance is for
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any reason held invalid or unconstitutional by any court of
competent jurisdiction, such portion shall be deemed a
separate, distinct and independent provision and such holding
shall not affect the validity of the remaining portions
thereof.
SECTION 10. EFFECTIVE DATE:
A. This ordinance shall become effective the first
day of the month following its being approved in a referen-
dum election in the manner prescribed in Section 6 and upon
its being filed with the Office of the Secretary of State in
Tallahassee with a certified copy being furnished to the
Department of Revenue who shall be in collection of the
tourist development tax on the first day of the month follow-
ing approval in the referendum election.
BOARD OF COUNTY COMMISSIONERS
OF M COUNTY, FLORIDA
B�
Y
APUtiairman
AttestV't-6
MPH
Clerk
ADOPTED: September 22, 1981
FILED WITH SECRETARY OF STATE: —
EFFECTIVE: 0 Q_b
October 9, 1981
(Seal)
NOTICE OF INTENTION TO CONSIDER
ADOPTION OF COUNTY ORDINANCE
NOTICE IS HEREBY GIVEN TO WHOM IT 14AY CONCERN that on Tuesday,
September 22, 1981, at 10:00 A.M. at the Marathon Sub -Courthouse,
Marathon, Monroe County, Florida, the Board of County Commissioners
of Monroe County, Florida, intends to consider the adoption of the
following County Ordinance:
ORDINANCE NO. -1981
AN ORDINANCE OF MONROE COUNTY, FLORIDA, IMPOSING
AND LEVYING A TOURIST DEVELOPMENT TAX IN THE
CITY OF KEY WEST, MONROE COUNTY, FLORIDA, PUR-
SUANT TO THE FLORIDA LOCAL OPTION TOURIST DE-
VELOPMENT ACT, FLORIDA STATUTES 125.0104; PRO-
VIDING FOR THE COLLECTION OF SAID TAX; PROVIDING
THAT THE REVENUE SO RAISED SHALL BE UTILIZED TO
IMPLEMENT THE MONROE COUNTY TOURIST DEVELOPMENT
PLAN; PROVIDING FOR REFERENDUM ELECTION TO IM-
POSE AND LEVY THE TAX; PROVIDING FOR REFERENDUM
ELECTION TO REPEAL THE TAX; PROVIDING FOR SEVER -
ABILITY OF ORDINANCE PROVISIONS; PROVIDING AN
EFFECTIVE DATE.
DATED at Key West, Florida, this 26th day of August, A.D.
1981.
RALPH W. WHITE
Clerk of the Circuit Court
of Monroe County, Florida,
and ex officio Clerk of the
Board of County Commissioners
of Monroe County, Florida
(SEAL)
Publish: Friday, August 28, 1981
Please send statement to:
Please mail proof of publica-
tion affidavit to:
Board of County Commissioners
Post Office Box 1680
Key West, Florida 33040
Lucien C. Proby, Jr., Esq.
County Attorney
Monroe County Courthouse
500 Whitehead Street
Key West, Florida 33040
3r •
PROOF OF PUBLICATION
Published Daily
Key West, Monroe County, Florida
STATE OF FLORIDA)
COUNTY OF MONROE) ss-
Before the undersigned authority personally appeared
,134Lr amap. ; olford , , o , , who on oath says that he.is . • • • • .
•�'dvgrt of The Key West Citizen, a
daily newspaper publi;�ed at•Key•W-estin•Monroe County, Florida; that
the attached copy of Advertisement, Being a
Notice of Intention To Consider Adoption
in the matter of
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was published in said newspaper in the issues of
August 28, 1981
Affiant further says that the said The Key West Citizen is a
newspaper published at Key West, in said Monroe County, Florida, and
that the said newspaper has heretofore been continuously published
in said Monroe County, Florida, each day (except Saturdays) and has
been entered as second class mail matter at the post office in Key
West, in said Monroe County, Florida, for a period of one year next
proceeding the first publication of the attached copy of advertise-
ment; -and affiant further says that he has neither paid nor promised
any person, firm or corporation any discount, rebate, commission or
refund for the purpose of securing this advertisement for publication
in the said newspaper.
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(SEAL)
Sworn to and ubscribed before me this
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FLORIDA DEPARTMENT OF STATE
George Firestone
Secretary of State
October 12, 1981
The Honorable Ralph W. White
Clerk of Circuit Court
Monroe County Courthouse
500 Whitehead Street
Key West, Florida 33040
Attention: Vicki Garcia, Deputy Clerk
Dear Mr. White:
Pursuant to the provisions of Section 125.66, Florida
Statutes, this will acknowledge:
✓1. Receipt of your letter/s of October 7
and certified copy/ies of
County Ordinance/s No./s
Monroe
2. Receipt of County Ordinance/s
relative to:
(a)
which we have numbered
(b)
which we have numbered
✓3. We have filed this/tit=Ordinance/s in this office
October 12, 1981.
4. The original/duplicate copy/ies showing the filing date
is/are being returned for your records.
Cordially,
(Mrs.) Nancy Kavanaugh
Chief, Bureau of Laws
NK/ mb FLORIDA-State of the Arts