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;Bannp I. Rdbage '90 MAY 31 P3:13
BRANCH OFFICE CLERK OF THE CIRCUIT COURT BRANCH OFFICE
3117 OVERSEAS HIGHWAY MONROE COUNTY i_;i P.O. BOX 379
MARATHON, FLORIDA 33050 500 WHITEHEAD STREET MOHR0?LANI�.ATION.KEY, FLORIDA 33070
TEL. (305) 743-9036 KEY WEST, FLORIDA 33040 TEL. 1305) 852-9253
TEL. (305) 294-4641
May 31, 1990
The Honorable John C. Stormont and
Members of the Board of County Commissioners
500 Whitehead Street
Key West, Florida 33040
Dear Mayor and Commissioners:
In accordance with the provisions of Chapter
129.03(2), I am submitting my proposed budgets for the
Fiscal Year 1990-1991.
These budgets reflect an overall increase of 12.6%.
I have listed below the major components of the increase in
appropriation:
% of
Cost -of -Living and Merit Pool Increase Increase
Cost of Living @ 3% $ 50,642.00
Merit Pool 76,830.00
Matching Costs 30,402.00
Total COLA & Merit 157,874.00 5.9
New County Judge
New Positions
1 Trial Clerk I
15,500.00
1 Electr. Rec/Trial Clerk
15,500.00
1 Data Entry Op. I
14,400.00
45,400.00
Matching Costs
10,828.00
Total New Positions
56,228.00
Capital Outlay
4,180.00
Total
60,408.00
2.3
New Payroll Program
1/2 of Estimated $46,400.00
23,200.00
•9
Other Operating Expenses
95,829.00
3.5
TOTAL INCREASE
$337,311.00
12.6
The Honorable John C. Stormont and
Members of the Board of County Commissioners
May 31, 1990
Page Two
This budget includes provisions for a cost -of -
living increase of 3% and the creation of a pool for merit
increases in the amount of approximately 4% of salaries.
This 4% is calculated on the base salaries before the pro-
posed cost -of -living increase. This action is in accordance
with the direction of the Board as expressed at a meeting on
April 12, 1990. At that meeting, you preliminarily approved
for budget preparation purposes a cost -of -living increase of
3%. The merit pool is based on evaluations of my employees
and is in accordance with an adopted pay plan for the
Clerk's Office.
As the Board is aware, the Supreme Court has cer-
tified a new County Judge for the 16th Judicial Circuit.
Accordingly, I am required to include in my budget request
the additional personnel that will be necessary to support
that new judge. These additional positions are as outlined
above and are scheduled to be located in the Marathon
office, which I understand will be the permanent location of
the new County Court judge.
A County Court judge requires two clerks in the
courtroom, in addition to a regular trial clerk, because
there is a local rule which delegates to me the respon-
sibility of providing for the electronic recording of County
Court proceedings in lieu of hiring court reporters to pro-
vide the record for the Court. Further, the increase in
judicial activity that will result from the additional judge
means that more cases and paperwork will be processed con-
currently with other cases. Thus, an additional office
position (Data Entry Operator) will be required to process
the additional work flow. I have consulted with Carter -
Goble, the consultants who are conducting an operational and
space analysis for my office and the judiciary, and they
have confirmed that the standard ratio of deputy clerks to
judges in this case would be three clerks per County judge
and five per Circuit judge.
The Honorable John C. Stormont and
Members of the Board of County Commissioners
May 31, 1990
Page Three
The budget of the Clerk to the Board of County
Commissioners includes an appropriation of $23,200.00 which
represents 50% of the estimated costs to purchase new
payroll software. This is in accordance with requests from
the County's administrative staff to provide additional
features and enhancements that are not available on the
existing programs that are used to produce the County
payroll. These requested services include such items as
multiple deferred compensation payments and direct deposit
programs. The enhanced software is also necessary because
the requirements for processing the County's payroll have
greatly increased in terms of both volume and complexity.
Following are some examples of how the payroll processing
has been affected:
° The calculation of overtime is complicated
by the diverse nature of schedules across
various County departments. For instance,
EMS paramedics and drivers are on a 27-day
schedule, unlike any other County depart-
ment. This requires detailed manual
calculation of overtime.
° The Waste District makes extensive use of
hourly rate differentials which must also
be recorded and calculated on a manual basis.
° The distribution of salaries to multiple
cost centers has dramatically increased over
the last five years.
° The current payroll system utilizes batch
processing which means that payroll informa-
tion is not available on-line. This is a
serious impediment to the ability to respond
to information requests from employees,
departments, and other agencies that require
payroll data.
The Honorable John C. Stormont and
Members of the Board of County Commissioners
May 31, 1990
Page Four
° Most of the agencies involved in public pay-
rolls, such as the Internal Revenue Service,
the Florida Retirement System, and Division
of Unemployment, to name a few, now require
reporting by magnetic media (computer tape).
We are currently complying with those require-
ments; however, the limited nature of the
existing programs forces my office to perform
extensive manual reconciliation procedures.
It is my hope that the County Commission will budget the
remaining 50% - $23,200 - to acquire this much needed soft-
ware. The number of manual computations required for the
payroll process has also resulted in a management letter
comment in the most recent audit of the Board of County
Commissioners.
Since my last budget transmittal, the Board has
taken a number of positive steps to eliminate some of the
continuing concerns expressed in previous budget transmittal
letters.
The architectural firm of Chillura & Associates and
the County's construction management firm, Morrison-Knudsen/
Gerrits, are currently in the programmatic and schematic
design phase of the new records storage facility to be
located in Jackson Square in Key West. The current schedule
calls for completion some time in late 1991. As I pointed
out in my budget transmittal last year, my budgets do not
include any funding for furnishings or moving expenses asso-
ciated with the new records facility. I do, however, have
funding available in the Public Records Improvement Trust
Fund that can be used to purchase some of the equipment that
will be necessary for the new facility.
The Board has acquired Truman School and pending
completion of the records facility, my office continues to
make extensive use of that facility for dead storage pur-
poses.
The Honorable John C. Stormont and
Members of the Board of County Commissioners
May 31, 1990
Page Five
The fire hazard situation that I have brought to
your attention on many occasions concerning the second floor
mezzanine in my office at the Main Courthouse has been
corrected by the Public Works Department by the installation
of an exterior means of ingress and egress. The exterior
circular staircase accessing the microfilm area has also
been replaced by facilities that meet the Fire Code. I am
very grateful for these much needed improvements.
Once again, for the Board's information, I have
included some historical data concerning the operation of
the Clerk's Office. The Office of the Clerk of the Circuit
and County Courts - excluding my function as ex officio
Clerk to the Board of County Commissioners - is responsible
for the collection and disbursement of a wide variety of
state and local revenues. I have included on Pages 1
through 3 a revenue history covering the period from Fiscal
Year 1984-1985 through my estimates for Fiscal Year 1990-
1991.
I have also included on Page 4 a comparison of the
Clerk's budgets for the past five years, including a calcu-
lation of the average annual increase over that period. I
would point out that more than half of an 8.87% average
annual increase of my budgets over the last five years has
consisted of the cost -of -living and merit increases to
employees and that, in every one of those years, I have
followed the same policy as that establishedd by the Monroe
County Board of County Commissioners for all County
employees.
In addition to my normal budget submission, and in
accordance with the requests of both the Board of County
Commissioners and the Tourist Development Council, I have
included under a separate index tab my estimate of a budget
necessary to provide enforcement and audit services asso-
ciated with local collection of the Tourist Development Tax.
The Honorable John C. Stormont and
Members of the Board of County Commissioners
May 31, 1990
Page Six
If you have any questions concerning my budget or
any of the enclosures, I would be happy to meet with you at
your convenience, either individually or collectively, to
discuss these matters.
Very truly yours,
Danny L. lhage
Clerk of the Court and
ex officio Clerk to the
Board of County Commissioners
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— 4 —
Total
Total State
Total
Total State (
PROJECTED REVENUES
1990
TOTAL REVENUES
1989
Total County (37.07*)
Total County (37.1%)
- 5 -
CLERK'S REVENUES/BUDGET
1986 THRU 1990
5.2
5
4.8
4.6
4.4
4.2
4
3.8
3.6
3.4
3.2
3
2.8
2.6
2.4
2.2
2 _�-
_r
1.8
85/86 86/87 87/80 68/89
YEARS
Ei CLERCI, REVENIJES CLERK'S BUOCU
89/90
S:�
Budget Summry
Requested Approved Requested
190-191 189-190 Increase
Budget Budget (Decrease)
Clerk to Bd. Co. Comm. $ 637,425.00 $ 563,353.00 $ 74,072.00
Clerk of Circuit Court 1,055,734.00 975,170.00 80,564.00
Clerk of County Court
Microfilm Department
Data Processing
Domestic Relations
Totals
772,917.00 612,568.00 160,349.00
152,892.00 150,148.00 2,744.00
340,306.00 313,684.00 26,622.00
50,599.00 57,639.00 (7,040.00)
$3,009,873.00 $2,672,562.00 $337,311.00 12.6%
- 7 -
Clerk to the Board of County Carmissioners
Requested
'90-'91
Budget
Personal Services $574,110.00
Operating Expenses 24,450.00
Capital Outlay 38,865.00
Totals $637 , 425.00
Approved Requested
189-'90 Increase
Budget (Decrease)
$527,553.00 $46,557.00
27,700.00 (3,250.00)
8,100.00 30,765.00
$563,353.00 $74,072.00 13.1%
Proposed 1990-1991 Budget
Clerk to the Board of County Commissioners
120
Salaries & Wages
$457,553.00
140
Overtime
6,000.00
210
FICA
35,462.00
220
Retirement
75,095.00
230
Group Insurance
-0-
240
Workmen's Compensation
-0-
Personal Services
574,110.00
340
Contractual Services
200.00
400
Auto Allowance & Travel
2,400.00
410
Communication
2,100.00
440
Rentals
2,700.00
450
Insurance and Bonds
-0-
461
Maintenance of Buildings
250.00
462
Maintenance of Equipment
3,000.00
490
Miscellaneous Supplies
100.00
510
Office Supplies
10,000.00
511
Office Equipment Non -Cap
-0-
515
Educational
1,100.00
516
Carmmissions & Fees
1,000.00
521
Gasoline, Oil & Lube
400.00
541
Dues & Membership
600.00
542
Subscriptions
600.00
Operating
24,450.00
640
Capital Outlay
38,865.00
Thtal
$637,425.00
- 9 -
Clerk to the Board of County Camuissioners
Annual
Proposed
Pos.
189-190
190-191
# Position
Salary
Cost of Living
Salary
A-01-K Finance Director
$ 40,000.00
$ 1,200.00
$ 41,200.00
A-02-K Accountant I
18,248.00
547.00
18,795.00
A-03-K Gen. Ledger Super. II
29,214.00
876.00
30,090.00
A-04-K Payroll Super. II
27,000.00
810.00
27,810.00
A-05-K Acct. Clerk III
221,000.00
660.00
22,660.00
A-06-K Acct. Clerk III*
17,033.00
511.00
17,544.00
A-07-K Acct. Clerk II
16,500.00
495.00
16,995.00
A-08-K Acct. Super I
23,278.00
698.00
23,976.00
A-09-K Sr. Data Entry Op.
16,500.00
495.00
16,995.00
A-10-K Acct. Clerk III
22,645.00
679.00
23,324.00
A-11-K Payroll/Acct. Clerk II
18,781.00
563.00
19,344.00
A-12-K Property Clerk
20,458.00
614.00
21,072.00
A-13-K Chief Accountant
32,400.00
972.00
33,372.00
A-14-K Acct. Clerk I
17,437.00
523.00
17,960.00
A-15-K Data Entry Op. I
16,000.00
480.00
16,480.00
A-16-K Acct. Clerk I
14,500.00
435.00
14,935.00
A-17-K Adm. Sec. II
24,000.00
720.00
24,720.00
A-18-K Adm. Sec. I
18,375.00
551.00
18,926.00
A-19-K Payroll/Acct. Clerk II
15,723.00
472.00
16,195.00
A-20-K Acct. Clerk I
16,000.00
480.00
16,480.00
Total
$426,092.00
$12,781.00
$438,873.00
Merit Pool
18,680.00
*75% allocated to Clerk to Board of County Commissioners
25% allocated to Domestic Relations Division
$457,553.00
- 10 -
M
IN
Clerk to the Board of County Ccmissioners
Capital Outlay Request/Justification
Total
Quantity Item Cost
1 Payroll System $ 23,200.00
1 Laser Printer 3,700.00
Color Plotter 7550
1 Laser Printer
765.00
4MB Memory
1 Tape Drive
1,000.00
B4MD
1 Monitor, 16Mhz,
4,600.00
40MD, HD and VGA
Monitor
1 Portable Computer:
5,600.00
Mhz, 20-40 MB HD,
10 " VGA,
LCD 640K Std Ram,
Exp to 3.6MD
Total
$ 38,865.00
Justification
Update present system to
handle increased volume of
work and eliminate manual
records.
Upgrade hardware for better
presentation of text and
color graphics.
Hard disk backup system.
Zb replace Staff Accountant's
NCR-PC6 and use the NCR-PC6
for general office use.
Zb provide for capability
to work at home after hours.
Clerk of Circuit Court
Requested Approved Requested
190-191 189-190 Increase
Budget Budget (Decrease)
Personal Services $ 895,921.00 $ 836,160.00 $ 59,761.00
operating Expenses 137,000.00 129,700.00 7,300.00
Capital outlay
Totals
22,813.00
$1,055,734.00
9,310.00 13,503.00
$975,170.00 $ 80,564.00 8.3%
- 12 -
proposed 1990-1991 Budget
Clerk of the Circuit Court
110
acecutive Salary
$ 63,910.00
120
Salaries & Wages
645,560.00
140
Overtime
10,000.00
210
FICA
55,040.00
220
Retirement
121,411.00
230
Group Insurance
-0-
240
Workmen Compensation
-0-
Personal Services
895,921.00
340
Contractual Services
15,000.00
400
Auto Allowance & Travel
10,000.00
410
Communications
8,000.00
440
Rentals
15,000.00
450
Insurance & Bonds
-0-
461
Maintenance of Buildings
1,500.00
462
Maintenance of Equipment
11,500.00
490
Miscellaneous Supplies
500.00
510
Office Supplies
52,000.00
511
Office Equipment Non -Cap
-0-
515
Advertising
200.00
516
Commissions & Fees
20,000.00
521
Gasoline, Oil & Lub.
800.00
541
Dues & Memberships
2,000.00
542
Subscription
500.00
Operating
137,000.00
640
Capital Outlay
22,813.00
Total
$1,055,734.00
- 13 -
,„
Clerk
of the Circuit
Court
Annual
Proposed
Pos.
189-190
190-191
#
Position
Salary
Cost
of Living
Salary
Clerk of Courts
$ 60,683.00
$
3,227.00
$ 63,910.00
0-01-K
Adm. Asst.
$ 43,254.00
$
1,298.00
$ 44,552.00
0-02-K
Chief Dep. Clerk
43,500.00
1,305.00
44,805.00
0-03-K
Acct. Clerk II P.T.
4,071.00
122.00
4,193.00
0-04-K
Jury Clerk
20,793.00
624.00
21,417.00
Thtal
$111,618.00
$
3,349.00
$114,967.00
Recording Division
D-01-K
Sr. Data Entry Op.
$ 19,000.00
$ 570.00
$ 19,570.00
D-02-K
Dept. Super. I
24,500.00
735.00
25,235.00
D-03-K
Recording Clerk I
17,471.00
524.00
17,995.00
D-04-K
Recording Clerk I
17,471.00
524.00
17,995.00
D-05-K
Data Entry Op. I
15,000.00
450.00
15,450.00
D-06-K
General Clerk
15,000.00
450.00
15,450.00
Thtal
$108,442.00
$ 3,253.00
$111,695.00
m
Probate Division
E-01-K Law Clerk II $ 18,480.00 $ 554.00 $ 19,034.00
- 14 -
Clerk of the Circuit Court
Annual Proposed
Pos. ' 89-' 90 ' 90-' 91
# Position Salary Cost of Living Salary
Juvenile Division
F-01-K Law Clerk II $ 18,480.00 $ 554.00 $ 19,034.00
Marriage & Passport
G-01-K Cashier $ 14,230.00 $ 427.00 $ 14,657.00
Civil Circuit
B-01-K
Dept. Super. II*
$ 14,300.00
$ 429.00
$ 14,729.00
B-02-K
Law Clerk II
16,300.00
489.00
16,789.00
B-03-P
Law Clerk II
15,000.00
450.00
15,450.00
B-04-K
Law Clerk I
17,300.00
519.00
17,819.00
B-05-K
General Clerk
14,500.00
435.00
14,935.00
B-06-K
General Clerk
15,000.00
450.00
15,450.00
Tbtal
$ 92,400.00
$ 2,772.00
$ 95,172.00
*55% allocated to Circuit Civil Division
45% allocated to Domestic Relations Division
- 15 -
Clerk of the Circuit Court
Annual
Proposed
Pos.
189-190
190-191
#
Position
Salary
Cost of Living
Salary
Felony Division
C-01-K
Dept. Super I
$ 23,000.00
$ 690.00
$ 23,690.00
C-02-K
Sr. Law Clerk
16,734.00
502.00
17,236.00
C-03-K
Law Clerk II
19,000.00
570.00
19,570.00
C-04-K
Trial Clerk I
15,000.00
450.00
15,450.00
C-05-K
Trial Clerk I
15,015.00
450.00
15,465.00
C-06-K
Trial Clerk I
16,000.00
480.00
16,480.00
C-07-K
Trial Clerk I
15,000.00
450.00
15,450.00
C-08-P
Trial Clerk I
15,000.00
450.00
15,450.00
C-09 M
'Trial Clerk I
15,000.00
450.00
15,450.00
C-10-K
Trial Clerk I
16,900.00
507.00
17,407.00
C-11-K
General Clerk
17,500.00
525.00
18,025.00
C-12-K
Taw Clerk II
15,000.00
450.00
15,450.00
C-13M
Law Clerk II
15,700.00
471.00
16,171.00
C-14-P
Law Clerk II
17,000.00
510.00
17,510.00
C-15-K
General Clerk
6,240.00
187.00
6,427.00
Tbtal
$238,089.00
$ 7,142.00
$245,231.00
TOTAL
$601,739.00
$18,051.00
619,790.00
Merit Pool
25,770.00
$645,560.00
- 16 -
A
Clerk of Circuit Court
Capital Outlay Request/Justification
Total
Quantity
Item
Cost
3
Calculators
$ 450.00
6
Secretarial Chairs
840.00
1
4-Drawer Microfilm Cabinet
938.00
1
Plat Map Cabinet
4,300.00
3
Typewriters
2,550.00
1
Time Clock
450.00
1
Mail Cart
300.00
2
Air -conditioners
1,110.00
1
Desk w/return
650.00
1
Decollator
600.00
1
Computer Terminal
400.00
1
FKecutive Chair
300.00
6
Nbnitor Platforms for Computers 300.00
1
Microfilm viewer
3,000.00
5
Chairs (Public)
625.00
1
Cash Register w/General
Hardware and Software
6,000.00
$22,813.00
Justification
New
Replacements
New
New
Replacements
Replacement
Replacement
New
New
New
New
Replacement
New
New
New
- 17 -
Clerk County Court
Requested Approved Requested
190-191 189-190 Increase
Budget Budget (Decrease)
Personal Services $698,513.00 $540,814.00 $157,699.00
Operating Expenses 45,500.00 44,400.00 1,100.00
Capital Outlay 28,904.00 27,354.00 1,550.00
Zbtals $772,917.00 $612,568.00 $160,349.00 26.2%
- 18 -
Proposed 1990-1991 Budget
Clerk of County Court
120
Salaries & Wages
$553,999.00
140
Overtime
10,000.00
210
FICA
43,146.00
220
Retirement Contributions
91,368.00
230
Group Insurance
-0-
240
Workmen's Compensation
-0-
Personal Services
698,513.00
400
Auto Allowance & Travel
1,500.00
410
Cmmunications
1,500.00
440
Rentals
7,000.00
450
Insurance & Bonds
-0-
462
Maintenance of Equipment
5,500.00
510
Office Supplies
30,000.00
Office Equipment Non -Cap
-0-
515
Advertising
-0-
542
Subscriptions
-0-
Operating
45,500.00
640
Capital Outlay
28,904.00
Total
$772,917.00
- 19 -
Clerk of the County Court
Annual Proposed
Pos. ' 89-' 90 ' 90-' 91
# Position Salary Cost of Living Salary
J-01-K Senior Law Clerk
$ 19,500.00
$ 585.00
$ 20,085.001"
J-02-P Branch Off. Mgr.
22,050.00
662.00
22,712.00
J-03-M Branch Off. Mgr.
27,500.00
825.00
28,325.00
J-04-K Data Entry Op. II
14,865.00
446.00
15,311.00 ✓
J-05 M Trial Clerk II
16,239.00
487.00
16,726.00
J-06-K Elec.Rec./Trial Cl.
15,100.00
453.00
15,553.00
J-07-K Trial Clerk I
16,000.00
480.00
16,480.00
J-08-P Elec.Rec./Trial Cl.
15,500.00
465.00
15,965.00
J-09-P Trial Clerk I
15,500.00
465.00
15,965.00
J-10-P Data Entry Op. I
15,000.00
450.00
15,450.00
J-11-K Elec.Rec./Trial Cl.
15,100.00
453.00
15,553.00
J-12-K Data Entry Op.I
15,000.00
450.00
15,450.00"
J-13-K File Clerk
14,000.00
420.00
14,420.00
J-14M Trial Clerk I -New Pos.
15,500.00
-0-
15,500.00
Total
$236,854.00
$6,641.00
$243,495.00
Civil
K-01-K Sr. Law Clerk
$ 19,000.00
$ 570.00
$ 19,570.00
K-02 M Law Clerk II
18,625.00
559.00
19,184.00
K-03-P Law Clerk I
15,000.00
450.00
15,450.00
Total
$ 52,625.00
$ 1,579.00
$ 54,204.00
- 20 -
Clerk of the County Court
Annual
Proposed
Pos.
189-190
190-191
# Position
Salary
Cost of Living
Salary
Traffic Bureau
L-01-K-Law Clerk/Trial
Clk.
$ 16,000.00
$ 480.00
$ 16,480.00
L-02 M Data Entry Op.
I
15,000.00
450.00
15,450.00
L-03-P Trial Clerk I
15,000.00
450.00
15,450.00
L-04-K Cashier I
14,000.00
420.00
14,420.00
L-05-K Elec. Rec./Tr.
Clk.
14,500.00
435.00
14,935.00
L-06-K Data Entry Op.
I
14,865.00
446.00
15,311.00
L-07 M Trial Clerk I
14,500.00
435.00
14,935.00'�
L-08 M Data Entry Op.
I
15,000.00
450.00
15,450.00
L-09-K General Clerk
17,000.00
510.00
17,510.00
L-10-P Trial Clerk I
15,431.00
463.00
15,894.00
L-11-P File Clerk
15,500.00
465.00
15,965.00
L-12-P Data Entry Op.
I
15,000.00
450.00
15,450.00
L-13-P File Clerk
15,000.00
450.00
15,450.00
L-14 M Data Entry Op.
I - New 14,400.00
-0-
14,400.00
L-15M Elec.Rec./Trial Clk.-
New. 15,500.00
-0-
15,500.00
Thtal
$226,696.00
$ 5,904.00
$232,600.00
TOTAL
$516,175.00
$14,124.00
$530,299.00
Merit Pool
23,700.00
$553,999.00
- 21 -
Clerk of County Court
Capital Outlay Request/Justification
Quantity
Item
COUNTY COURT
3
Desks w/Returns
3
Secretarial Chairs
8
Typewriters
4
Calculators
15
Roller Mats For Chairs
2
4-Drawer File Cabinets
1
Decollator
3
File Cabinets w/o Doors
3
2-Drawer File Cabinets
1
Cash Register with
Hardware and Software
NEW JUDGE - MARATHON
2 Ccmputer Terminals
2 Desks w/Returns
2 'Typewriters
2 Secretarial Chairs
OFFICE EXPANSION - PLANTATION KEY
3 Desks w/Returns
Shelving
Zbtal
N
Total
Cost
$ 1,950.00
420.00
6,800.00
600.00
1,005.00
892.00
599.00
1,176.00
1,332.00
6,000.00
20,774.00
900.00
1,300.00
1,700.00
280.00
4,180.00
1,950.00
2,000.00
3,950.00
$28,904.00
Justification
New
Replacements
Replacements
New
New
New
New
New
New
New
New
New
New
New
- 22 -
Microfilm Department
Requested Approved Requested
190-191 189-190 Increase
Budget Budget (Decrease)
Personal Services $108,742.00 $100,748.00 $ 7,994.00
Operating Expenses 34,150.00 31,900.00 2,250.00
Capital Outlay 10,000.00 17,500.00 (7,500.00)
Totals $152,892.00 $150,148.00 $ 2,744.00 1.8%
- 23 -
Proposed 1990-1991 Budget
120 Salaries & Wages $ 87,801.00
140 Overtime -0-
210 FICA Taxes 6,717.00
220 Retirement Contribution 14,224.00
230 Group Insurance -0-
240 Workmen's Canpensation -0-
Personal Services 108,742.00
400 Auto Allowance & Travel 500.00
440 Rentals 1,750.00
450 Insurance & Bonds -0-
461 Maintenance of Buildings 1,500.00
462 Maintenance of Equipment 12,000.00
490 Miscellaneous Supplies 400.00
510 Office Supplies 18,000.00
Operating 34,150.00
640 Capital Outlay 10,000.00
Totals $152,892.00
- 24 -
Micro -Film
Annual
Proposed
Pos.
' 89-' 90
' 90-' 91
# Position
Salary
Cost of Living
Salary
I-01-K Dept. Super. I
$21,000.00
$ 630.00
$21,630.00
I-02-K Photo -Tech. II
17,350.00
521.00
17,871.00
I-03-K Photo -Tech. I
15,000.00
450.00
15,450.00
I-04-K Public Rec. Tech.
15,000.00
450.00
15,450.00
I-05-K Public Rec. Tech.
14,400.00
- 0 -
14,400.00
Total
$82,750.00
$2,051.00
$84,801.00
Merit Pool
3,000.00
$87,801.00
- 25 -
Micro -Film Department
Capital Outlay Request/Justification
Quantity Item
Rotary Camera
Zbtal
cost
$ 10,000.00
Tbtal $ 10,000.00
Justification
Replacement
-26-
Data Processing
Requested Approved Requested
190-191 189-190 Increase
Budget Budget (Decrease)
Personal Services $117,907.00 $107,285.00 $10,622.00
Operating Expenses 152,800.00 136,800.00 16,000.00
Capital Outlay 69,599.00 69,599.00 - 0 -
Totals $340,306.00 $313,684.00 $26,622.00 8.5%
- 27 -
Proposed 1990-1991 Budget
Data Processing
120
Salaries
$ 92,059.00
140
Overtime
3,250.00
210
FICA
7,158.00
220
Retirement
15,440.00
230
Group Insurance
-0-
240
Workmen Compensation
-0-
Personal Services
117,907.00
340
Contractual Services
15,000.00
400
Auto Allowance & Travel
3,500.00
410
Communications
14,000.00
440
Rentals
9,000.00
450
Insurance & Bonds
-0-
461
Maintenance of Buildings
1,500.00
462
Maintenance of Equipment
65,000.00
510
Office Supplies
39,000.00
511
Office Bguipment Non -Cap.
-0-
Bducation
5,000.00
541
Dues & Memberships
300.00
542
Subscriptions
500.00
Operating
152,800.00
640
Capital outlay
69,599.00
Total
$340,306.00
- 28 -
Data Processing
Annual
Pos. 189-190
# Position -Salary
M-01-K Data Proc. Super. $40,000.00
M-02-K Night Operator 20,300.00
M-03-K Operator 25,000.00
Thtal, $85,300.00
Proposed
'90-'91
Cost of Living Salary
$1,200.00
$41,200.00
609.00
20,909.00
750.00
25,750.00
$2,559.00 $87,859.00
Merit Pool 4,200.00
$92,059.00
- 29 -
Data Processing Department
Capital Outlay Request/Justification
Thtal
Quantity Item Cost Justification
Lease -Purchase NCR 9800 System Upgrade
Payments
$5,799.92 per month x 12 = $69,599.00
Zbtal $69,599.00
- 30 -
Domestic Relations
Requested Approved Requested
190-191 189-190 Increase
Budget Budget (Decrease)
Personal Services $ 47,599.00 $ 45,139.00 $ 2,460.00
Operating Expenses 3,000.00 12,500.00 (9,500.00)
Capital Outlay - 0 - - 0 - - 0 -
Zbtals $ 50,599.00 $ 57,639.00 $(7,040.00) (12.2%)
- 31 -
kw Proposed 1990-1991 Budget
Domestic Relations
120 Salaries $ 38,433.00
210 FICA 2,940.00
220 Retirement 6,226.00
230 Group Insurance -0-
240 Wbrkmens Compensation -0-
Personal Services 47,599.00
340 Contractual Services - 0 -
440 Rentals - 0 -
450 Insurance and Bonds - 0 -
462 Maintenance of Fq i pment 1,000.00
510 Office Supplies 2,000.00
Operating 3,000.00
Zbtal $ 50,599.00
- 32 -
Pos.
# Position
Danestic Relations
Annual
'89-'90
Salary
H-01-K Dcmestic Relations $18,500.00
Clerk
B-01-K Supervisor, Civil Div. 11,700.00
A-06-K Accounting Clerk II 5,677.00
$35,877.00
Proposed
'90-'91
Cost of Living Salary
$ 555.00 $19,055.00
351.00 12,051.00
170.00 5,847.00
$1,076.00 $36,953.00
Merit Pool 1,480.00
$38,433.00
- 33 -
BRANCH OFFICE
3117 OVERSEAS HIGHWAY
MARATHON, FLORIDA 33050
TEL. (305) 743-9036
30annp 1. Rolbage
CLERK OF THE CIRCUIT COURT
MONROE COUNTY
500 WHITEHEAD STREET
KEY WEST, FLORIDA 33040
TEL. (305) 294-4641
May 31, 1990
The Honorable John C. Stormont and
Members of the Board of County Commissioners
500 Whitehead Street
Key West, Florida 33040
Dear Mayor and Commissioners:
BRANCH OFFICE
P.O. BOX 379
PLANTATION KEY, FLORIDA 33070
TEL. (305) 852-9253
In accordance with the direction of the Board of
County Commissioners at the request of the Tourist
Development Council, I have included in this section of my
annual budget submission our estimate of the budget that
will be necessary to implement the necessary audit functions
associated with the proposal for local collection of the
Tourist Development Tax. The proposed ordinance changes
which are the basis for this budget proposal delegate the
responsibility for the collection of the tax to the Tax
Collector, and the responsibility to audit and enforce the
collection and remission of the tax to the Clerk. This pro-
posal (which is incorporated herein as Attachment I) is
structured on the basis of the Lee County operation and is
in accordance with F.S. 125.0104(10).
Additionally, we all know that County operations
have grown dramatically over the last ten years. As of
September 30, 1989, the County's Comprehensive Annual
Financial Report lists combined assets in excess of
$152 million dollars. I have been concerned for some time
that this increase in County activity - and the concommittant
growth in County assets - demands that we expand our capabi-
lities to provide the oversight and review necessary to
protect the public's resources. In keeping with my consti-
tutional responsibility as County Auditor, it has been one
of my long-range goals - which I have publicly expressed -
to create an Internal Audit Division within the Clerk's
Office to continuously examine financial systems and proce-
dures in order to adequately safeguard County assets and
resources.
The Honorable John C. Stormont and
Members of the Board of County Commissioners
May 31, 1990
Page Two
The process that I describe above is in no way a
duplication of the annual County audits required by
Chapter 11 of the Florida Statutes. That audit is required
to cover a wide spectrum of activities including the County
Commission, all of its dependent agencies, all Constitutional
Officers, and the Land Authority. Furthermore, external
auditors must cover multiple aspects of the County operation
including the system of internal controls, financial
reporting in terms of accuracy and practices, and
compliance, all within a relatively short time. The inter-
nal audit process, on the other hand, is an on -going process
designed to identify weaknesses and to deal with them before
they can seriously affect the system and become a subject
for criticism by the external auditors.
Accordingly, the proposed budget (Attachment II)
is divided into two components, one which provides for the
4W Tourist Tax audits, and one which establishes a
Comprehensive Internal Audit Division of the Clerk's Office.
Attachment III provides additional detail of
selected line items, as well as an estimate of office space
requirements.
The Lee County Tourist Development function is very
similar in size and scope to Monroe County's operation. The
attached budget for the Tourist Development Tax Audit
Division was developed in consultation with, and with much
assistance from, the Lee County Clerk's Office, Internal
Audits Division. It provides for the use of two half-time
field auditors and a secretary, together with other person-
nel costs, operating expenses and capital outlay items. The
two field auditor positions would require degreed accoun-
tants, preferably certified public accountants with audit
experience. I am hopeful that we could attract some
retired, or semi -retired, individuals to fill these posi-
tions and thereby take advantage of the wealth of experience
that exists in Monroe County among the retirement community.
The Honorable John C. Stormont and
Members of the Board of County Commissioners
May 31, 1990
Page Three
The Comprehensive Internal Audit Division is inclu-
sive of the Tourist Tax internal audit functions but also
provides for the professional position of Internal Audit
Director who would be responsible for overseeing the Tourist
Tax Audits, the development of internal audit programs and
schedules of County operations as well as those of the
Clerk's Office and, on the basis of those programs and sche-
dules, would begin conducting the internal audits. This
budget also provides for additional costs that we estimate
will be necessary to establish the expanded unit.
The law providing for local administration of the
Tourist Tax also provides that the County may retain not
more than 3% of collections to offset the costs of that
administration. The budget reflects the actual Tourist Tax
revenues in Fiscal Year 1988-1989, the budgeted revenues for
Fiscal Year 1989-1990, and our estimate of the revenues that
will be received in Fiscal Year 1989-1990. As indicated,
the total fees necessary to fund the Tourist Tax audit func-
tion amounts to approximately 1.8% of the projected Tourist
Tax revenues for fiscal year 1989-1990. I have consulted
with the Tax Collector about what additional costs he anti-
cipates would be incurred by his office in the collection of
the tax, and he has authorized me to represent to you that
our combined costs will be within the maximum 3% allowed by
law.
I offer the following information obtained from the
Department of Revenue for your consideration of this matter.
For the period of July 1988 through June 1989 (the State
Fiscal Year), the Department of Revenue deducted the sum of
$36,486.16 from Monroe County Tourist Tax collections for
administrative costs. This amount is determined by distri-
buting their total administrative costs for this program on
the basis of the ratio of the total number of Monroe County
returns to the total number of returns statewide. However,
the most revealing of all the information that we obtained
Mayor John C. Stormont and
Members of the Board of County Commissioners
May 31, 1990
Page Four
during our review concerned the Department's audit prac-
tices. The Department audits the collection and remission
of the Tourist Tax at the same time that they do sales tax
audits. When we questioned them about the number of audits
done annually, we were advised by the Miami office that they
do "more than 1 but less than 6"! They also indicated that
they try to audit reporting entities that go out of busi-
ness. I have attached a copy of a Distribution Worksheet
for the month of March of 1990 (Attachment IV) published by
the Department that indicates that there are approximately
500 returns filed monthly.
I want to make it clear that, in the presentation
of these budgets, I am not acting as an advocate of the
local collection proposal. However, it is clear from the
Lee County experience that a combination of a public educa-
tion campaign and a vigorous enforcement and audit effort
can enhance collections. We have been advised that Lee
County increased collections by 16% two years after adoption
of the local collection option.
If you have any questions concerning this letter or
any of the enclosures, I would be happy to meet with you at
your convenience, either individually or collectively, to
discuss these matters.
Very truly yours,
l
D Ko h ge
Clerk o t Court and
ex officio Clerk to the
Board of County Commissioners
DLK:RLC
MONROE COUNTY, FLORIDA
CLERK OF THE CIRCUIT COURT
Tourist Tax/Internal Audit Department Budget Requirements
For Fiscal Year 10/01/90 to 9/30/91
--------------------------------------------------------------------------------------
Budget
---------------------------------
Object Budget Tourist Tax Comprehensive
Item Internal Internal
Audits Only Audits
--------------------------------------------------------------------------------------
Revenues from Tourist Taxes Fee
---------------------------------- -------
@ 1.50%
FY 88/89 Actual $5,341,768.40 $80,127 -- --
FY 89/90 Est. 6,337,501.00 95,063 -- --
FY 89/90 Projected 5,524,345.00 @ 1.77% 97,781.00 97,781.00
------------------
------------------
Budget:
---------------------------------------
Personal Services Budget:
513120
Salaries & Wages
45,000.00
85,000.00
513210
FICA Taxes @ 7.65%
3,443.00
6,503.00
513220
Retirement @ 16.20%
7,290.00
13,770.00
513230
Group Insurance
2,844.00
11,376.00
513240
Workmens Compensation - Est. @ .5/100
225.00
425.00
---------------
---------------
Total Salaries & Fringe Benefits:
58,802.00
117,074.00
---------------
---------------
Operating Budget:
513340
Contractual Svcs (Legal)
1,000.00
2,800.00
513400
Auto Allow & Travel
5,200.00
9,310.00
513410
Communications
1,440.00
1,920.00
551440
Rentals
2,400.00
2,400.00
551451
Risk Management Expense (Insurances)
--
1,700.00
513461
Maintenance of Buildings
--
500.00
513462
Maintenance of Equipment
500.00
1,000.00
513510
Office Supplies and Printing
12,239.00
12,095.00
513511
Equipment Under $200.00
900.00
1,200.00
513515
Advertising
1,000.00
1,000.00
513516
Commissions & Fees
--
500.00
513514
Educational Expenses (Seminars,etc.)
--
750.00
513541
Dues & Membership Fees
--
230.00
513542
Subscriptions (Books,Publications)
--
500.00
Total Operating Budget
---------------
24,679.00
---------------
---------------
35,905.00
---------------
513640
Capital Outlay - Equipment
14,300.00
---------------
17,500.00
---------------
Total Budget Requirements
97,781.00
170,479.00
MONROE COUNTY, FLORIDA
CLERK OF THE CIRCUIT COURT
Tourist Tax/Internal Audit Department Budget Detail
For Fiscal Year 10/01/90 to 9/30/91
-------------------------------------------------------
-----------------------------
-----------------------------
Budget
Object Budget
Tourist Tax
Comprehensive
Item
Internal
Internal
Audits Only
Audits
-------------------------------------------------------
516120 Salaries and Wages by Position:
--------------------------------------------
-----------------------------
Internal Audit Director
--
40,000.00
Secretary (Clerk/Typist)
16,000.00
16,000.00
Tourist Tax Field Auditor
- Part Time
14,500.00
14,500.00
Tourist Tax Field Auditor
- Part Time
14,500.00
-----------------------------
14,500.00
Total Salaries and Wages
45,000.00
---------------------
85,000.00
516400 Auto Allowance and Travel by
Destination:
--------------------------------------------
Transient Rental Tourist Tax
Audits:
Key West
150.00
150.00
Lower Keys
560.00
560.00
Marathon
1,250.00
1,250.00
Islamorada
1,400.00
1,400.00
Key Largo
1,840.00
1,840.00
Internal Audit Department Audits:
Key West
--
180.00
Marathon
--
1,170.00
Plantation Key
--
-----------------------------
2,760.00
Total Auto Allowance and
Travel
5,200.00
9,310.00
516640 Capital Outlay Equipment:
Laptop Computer, 386sx w/20MB HD 5,500.00 5,500.00
Computer, 25Mhz w/134MB HD VGA 8,200.00 8,200.00
Color Monitor - Standard VGA 600.00 600.00
Laser Jet Printer -- 3,200.00
-----------------------------
Total Capital Outlay - Equipment 14,300.00 17,500.00
-----------------------------
-----------------------------
Office Space Requirements: Sq. Ft. Sq. Ft.
-------------------------------------------------------------------- ---------------
Open Office Area for:
1 Secretary &
2 Tourist Tax Field Auditors 25' X 21, 525 --
Internal Audit Director
15' X 15' --
Open Office Area for:
1 Secretary, 2 Internal Auditors &
2 Tourist Tax Field Auditors 35' X 25'
Total Square Footage Required
225
-- 875
----------------------------
525 1,100
----------------------------
----------------------------
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Section 2-297. Levv of tourist development tax.
(A) There shall be levied throughout the incorporated
and unincorporated areas of Monroe County, Florida, a
tourist development tax at a rate of three (3) 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 quarters or
accommodations 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 money, the tax shall be levied on
the fair market value of such nonmonetary
consideration.
(B) The tourist development tax shall be in addition
to any other tax levied pursuant to chapter 212,
Florida Statutes, and in addition to all other taxes,
fees and considerations for rental or lease.
(C) The tourist development tax shall be charged by
the person receiving such 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.
- 1 -
Section 2-298. 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
article; 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 twenty-five dollars ($25.00).
(B) Pursuant to section 125.0104 Florida Statutes, the
department of revenue shall keep records showing the
amount of taxes collected. These records shall be open
to the public during the regular office hours of the
�1 0
department of revenue as provided in section -
?2
1
213.053 , Florida Statutes.
(C) Collections received by the department of revenue
from the tax, less cost of administration of this
article shall be paid and returned, on a monthly
basis, to the county clerk of the governing board of
Monroe County, Florida, for use by the county in
accordance with the provision of this article and shall
be placed in the "Monroe County Tourist Development
Trust Fund."
(D) The department of revenue, under applicable rules
of the career service commission, is authorized to
employ persons and incur other expenses as appropriated
by the legislature of the State of Florida to
administer this article.
(E) The department of revenue may promulgate such
rules and may prescribe and publish such forms as may
be necessary to effectuate the purposes of this
article.
1
Bringing into technical conformance with state law.
- 3 -
(F) Upon recommendation by the tourist development
council to the governing board of Monroe County, the
governing body of Monroe County may, by resolution,
implement local administration of the collection of the
tax according to the provisions below.
(1) Notwithstanding any provisions hereof to the
contrary, it is the intent of the County to be
exempted from those requirements of F.S. 125.0104
that the tax collected be remitted to the
Department of Revenue before being returned to the
County.
It is the intent for the County to provide
for the collection and administration of the tax
on a local basis.
(2) Initial collection of the tax shall continue
to be made in the same manner as the tax imposed
under Part I of Chapter 212, Florida Statutes.
(3) The Monroe County Tax Collector shall be
responsible for the collection and administration
of the tax. The person receiving the
consideration for such rental or lease shall
receive, account for, and remit the tax to the
Monroe County Tax Collector. The Tax Collector
shall keep appropriate records of said funds.
- 4 -
The same duties and privileges imposed by
Chapter 212, Florida Statutes, upon dealers in
tangible property, respecting the collection and
remission of tax, the making of returns, the
keeping of books, records and accounts, the
payment of a dealer's credit in compliance with
the rules of the Monroe County Tax Collector in
the administration of said chapter shall apply to
and be binding upon all persons who are subject
to the provisions of this ordinance; provided,
however, the said Monroe County Tax Collector 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.
(4) The Monroe County Tax Collector may
promulgate rules, prescribe and publish the forms
necessary to effectuate this ordinance.
(5) The Monroe County Clerk of Court shall
perform the enforcement and audit functions
associated with the collection and remission of
this tax, including, without limitation, the
following:
(a) For the purposes of enforcing the
�1=
collection of the tax levied by this chapter,
the Clerk is hereby specifically authorized
and empowered to examine at all reasonable
hours the books, records, and other documents
of all dealers, or other persons charged with
the duty to report or pay a tax under this
ordinance, in order to determine whether they
are collecting the tax or otherwise complying
with this ordinance.
In the event such dealer refuses to
permit such examination of its books,
records, or other documents by the department
as aforesaid, it is guilty of a misdemeanor
of the first degree, punishable as provided
in s. 775.082, s. 775.083, or s. 775.084.
The Clerk shall have the right to proceed in
Circuit Court to seek a mandatory injunction
or other appropriate remedy to enforce its
right against the offender, as granted by
this section, to require an examination of
the books and records of such dealer.
(b) Each dealer, as defined in this
ordinance, shall secure, maintain and keep
for a period of three (3) years a complete
record of rooms or other lodging, leased or
rented by said dealer, together with gross
receipts from such sales, and other pertinent
records and papers as may be required by the
Monroe County Tax Collector for the
reasonable administration of this ordinance;
and all such records which are located or
maintained in this state shall be open for
inspection by the Clerk at all reasonable
hours at such dealer's place of business
located in the county.
Any dealer who maintains such books and
records at a point outside Monroe County must
make such books and records available for
inspection by the Clerk in Monroe County,
Florida. Any dealer subject to the
provisions of this ordinance, who violates
these provisions is guilty of a misdemeanor
of the first degree, punishable as provided
in s. 775.082, s. 775.083, or s. 775.084.
(c)(1) The Clerk shall send written
notification, at least thirty (30) days
prior to the date an auditor is
scheduled to begin an audit, informing
- 7 -
the taxpayer of the audit. The Clerk is
not required to give thirty (30) days
prior notification of a forthcoming
audit in anv instance in which the
taxpayer requests an emergency audit.
(2) Such written notification shall contain:
(i) The approximate date on which the
auditor is scheduled to begin the
audit.
(ii) A reminder that all of the records,
receipts, invoices, and related
documentation of the taxpayer must
be made available to the auditor.
(iii) Any other requests or suggestions
the Clerk may deem necessary.
(3) Only records, receipts, invoices, and
related documentation which are
available to the auditor when such audit
begins shall be deemed acceptable for
the purposes of conducting such audit.
(d) All taxes collected under this ordinance
shall be remitted to the Monroe County Tax
Collector. In addition to criminal
sanctions, the Clerk is empowered, and it
shall be its duty, when any tax becomes
delinquent or is otherwise in jeopardy under
this ordinance, to issue a warrant for the
full amount of the tax due or estimated to be
due, with the interest, penalties, and cost
of collection, directed to all and singular
the sheriffs of the state, and shall record
the warrant in the public records of the
county, and thereupon the amount of the
warrant shall become a lien of any real or
personal property of the taxpayer in the same
manner as a recorded judgement.
The Clerk may issue a tax execution to
enforce the collection of taxes imposed by
this ordinance and deliver it to the sheriff.
The sheriff shall thereupon proceed in the
same manner as proscribed by law for
executions and shall be entitled to the same
fees for his services in executing the
warrant to be collected.
The Clerk may also have a writ of
garnishment to subject any indebtedness due
to the delinquent dealer by a third person in
any goods, money, chattels, or effects of the
delinquent dealer in the hands, possession,
or control of the third person in the manner
provided by law for the payment of the tax
due. Upon payment of the execution, warrant,
judgement, or garnishment, the Clerk shall
satisfy the lien of record within thirty (30)
days.
(6) Tax revenues may be used only in accordance
with the provisions of F.S. 125.0104.
(7) A total of three (3) percent of said tax
collected herein shall be retained for the costs
of administration. Said three (3) percent total
shall be allocated equally between the Monroe
County Tax Collector and Clerk of the Court. The
remainder of the tax collected shall be remitted
to Monroe County on a monthly basis.
(8) The County assumes responsibility for
auditing the records and accounts of dealers and
assessing, collecting, and enforcing payment of
delinquent tourist development taxes.
The County adopts any and all powers and
authority granted to the State of Florida in F.S.
125.0104 and F.S. Chapter 212 and as further
incorporated therein to determine the amount of
- 10 -
the tax, penalties and interest to be paid by each
dealer and to enforce payment of such tax,
penalties, and interests by, but not limited to,
distress warrants, writ of garnishments and
criminal penalties as provided in F.S. Chapter
2
212.
Section 2-299. Monroe County Tourist Development Council.
(A) Pursuant to Florida Statutes, section
125.0104(4)(c), the governing board of Monroe County
appointed an advisory council known as the Monroe
County Tourist Development Council by Resolution No.
198-1981, on June 16, 1981.
(B) (1) The Monroe County Tourist Development Council,
following the expiration of the terms of its
members heretofore established and appointed,
shall be composed of nine (9) members. Eight (8)
members of the board shall be appointed by the
governing board of Monroe County
3
resolution based on a percentage of funds
collected throughout the five (5) tax collection
2
Incorporates all the appropriate wording from Lee County
Ordinance 88-1 (January 19, 1988) and Ordinance 89-35 (September
6, 1989).
3
Amended to reflect BOCC policy.
districts, as set forth in subsection (g) of this
section.
Each tax collection district shall have no
less than one (1) representative, who is a
resident of the district, on the council. The
ninth member of the council shall be the chairman
of the governing board of Monroe County or any
other member of the governing board as designated
by the chairman. Two (2) members of the council
shall be elected municipal officials, one of whom
shall be from the most populous municipality in
the county. Three (3) members of the council
shall be owners or operators of motels, hotels,
recreational vehicle parks, or other tourist
accommodations in the county and subject to the
tax, one (1) of whom shall be engaged in the
accommodations industry within the City of Key
West. Three (3) members of the council shall be
persons who are involved in the tourist industry
and who have demonstrated an interest in tourist
development, but who are not owners or operators
of motels, hotels, recreational vehicle parks, or
other tourist accommodations in the county or
subject to the tax.
- 12 -
All members of the council shall be electors
of the county. The governing board of the county
shall allow the council to elect a chairman. The
chairman shall be elected annually and may be
reelected.
(2) The members of the council shall serve for
staggered terms of four (4) years. The council
shall meet at least once each quarter and, from
time to time, shall make recommendations to the
county governing board for the effective operation
of the special projects or for uses of the tourist
development tax revenue and perform such other
duties as may be prescribed by county ordinance or
resolution. The—ehanaes in the -emeesitten efthe
-
47ftt
4
4
This has been deleted in that it followed statutory form
when "The governing board of the county shall allow the council
to elect a chairman" and "The changes in the composition of the
membership of the tourist development council mandated by chapter
86-4, Laws of.Florida, shall not cause the interruption of the
current term of any person who is a member of a council on May 7,
1986". See F.S. 125.0104(4)(e).
- 13 -
(3) All district vacancies occurring on the
tourist development council shall be filled by a
district resident who is also qualified under the
terms of Florida Statutes, section 125.0104(4)(e).
In addition to the vacancies described in
subsection (B)(4) of this section, a seat shall
also be considered vacant when a member moves out
of the district which he or she represents.
(4) Any member of the tourist development council
other than the chairman who absents himself from
any three (3) consecutive regular meetings of said
tourist development council, unless excused from
such attendance by consent of the council,
expressed by action of record in its official
minutes, or who is absent from a total of four (4)
regular meetings of said council in any fiscal
year without having been excused from such
attendance by consent of the council expressed by
action of record in its official minutes, shall
thereby automatically forfeit his position and
office as a member of the tourist development
council; and the name of such person shall
automatically be removed from the membership of
said council immediately after adjournment of any
- 14 -
such third consecutive meeting or any such fourth
meeting in any fiscal year, as the case may be, at
which such member has not appeared.
The council shall thereupon promptly notify
the member so removed, and the governing board of
Monroe County shall thereupon appoint a new member
to serve the remainder of the unexpired term of
the member so removed.
(C) The council shall continuously review expenditures
of revenue from the tourist development trust fund and
5
shall submit receive , at least quarterly, expenditure
6
reports to from the county governing board or its
designee. Expenditures which the council believes to
be unauthorized shall be reported to the county
governing board and the department of revenue. The
governing board and the department shall review the
findings of the council and take appropriate
administrative or judicial action to ensure compliance
7
with this Begin paragraph.
5
Amended to conform to State Statute 125.0104(4)(e).
6
Amended to conform to State Statute 125.0104(4)(e).
7
The word "section" refers to the section of Florida Statutes
125.0104(4)(e) from which the wordings are taken. Here, the word
"paragraph" is more appropriate in the context of the Ordinance.
- 15 -
K!R
Should the Tourist Development Council elect to
recommend to the Board of County Commissioners a local
process for collection and administration of the
tourist development tax revenues, the Council shall
oversee the administration of the tax with such local
agencies as are indicated above.
(D) Administration.
(1) There is hereby created an executive office
for the tourist development council; and the
tourist development council is hereby authorized
to employ by contract, subject to approval of the
governing board, an executive director and such
other personnel in such office as may be required
to operate the office.
Any contract for employment entered into by
and between the executive director or other
personnel authorized by this article shall provide
that such director and personnel will be employees
of the tourist development council and will be
responsible and answerable to the tourist
development council, that such persons will not
be county employees and shall not be entitled to
career service rights or other benefits enjoyed
by county employees, and that such persons shall
- 16 -
RM
serve at the pleasure of and be subject to removal
by the tourist development council.
The executive director shall carry out the
policies and programs established by the council
and shall be in charge of the day-to-day
operations of those policies and programs.
The executive director and the staff of the
executive office of the tourist development
council shall be compensated and the costs and
expense of the operation of the executive office
shall be paid from the proceeds of the tourist
development tax prior to any other use or
distribution thereof.
In furtherance of the provisions of this
section, the amount to be expended shall not
exceed seven (7) percent of the annual two -cent
budget and three percent of the annual third -cent
budget.
(2) For the purpose of rendering the services
through the executive office created by subsection
(D), such executive director, as is provided for
therein, shall be either an individual or a
corporation, which shall furnish the services
required by the tourist development council for
- 17 -
the executive office thereof.
Any such contract entered into for the
executive director to operate such executive
office shal be recommended by the tourist
development council and approved by the governing
board of Monroe County, Florida.
(E) Upon recommendation to the Board of County
Commissioners by the Tourist Development Council, the
Board of County Commisisoners may, by Resolution,
create a county department, under the County
Administrator, to be known as the Monroe County Tourist
Promotion and Development Bureau, to administer the
Tourist Development Plan and budget in accordance with
the directives and policies established by the Board of
County Commissioners and by the Tourist Development
Council.
(1) Such duties of such county department shall be as
follows:
(a) Develop and administer an annual fiscal
budget approved by the Board of County
Commissioners for the implementation of the
tourist development plan.
(b) Develop and administer an annual marketing,
promotional and advertising plan and budget.
- 18 -
(c) Prepare and submit evaluation reports to the
Board of County Commissioners concerning
administration of the plan.
(d) Conduct preliminary negotiations and submit
proposed contracts for approval by the Board
of County Commissioners as necessary for the
proper administration of the plan.
(e) Insure coordination and cooperation with all
appropriate County departments for the
effective administration and completion of
all tourist development programs.
(f) Insure that all financial activities and
accounting procedures concerning the
administration of the tourist development
plan are in compliance with the requirements
of applicable local, state, and federal laws.
(g) Perform such other duties as may be required
8
by the Board of County Commissioners.
(2) The head of the department so formed shall be
the Executive Director of the Monroe County
Tourist Development and Promotion Bureau.
8
Taken from Pinellas County operations.
- 19 -
The Executive Director shall work in support
of the goals and policies of the Tourist
Development Council and supervise the staff
support necessary to carry out the Council's
goals and objectives.
The Executive Director shall be responsible
for keeping the Council members informed on
important issues and should regularly communicate
with all Council members.
The Executive Director shall identify issues
and alternatives that may relate to policy, goals
and programs and bring such matters before the
Council for review and recommendation. Once the
policies, goals and programs have been established
by the Council and the Board of County
Commissioners, then the Executive Director shall
implement resulting decisions.
The Executive Director shall serve as the
spokesperson for the Council and represent the
Council at meetings and functions deemed
appropriate to carry out the policies, goals and
objectives of the Council.
(3) All staff personnel employed by the Monroe
County Tourist Development and Promotion Bureau
- 20 -
to support Council activities will be employees
of the county and report supervisorally to the
Executive Director or his designee.
(4) The Executive Director shall make
recommendations to the Council with respect to
budget matters. The Council shall make final
recommendations with respect to budget matters and
present such recommendations to the Board of
County Commissioners for its approval.
(5) For all functions of the Council handled by
contract, any such contracts or contract
amendments shall be entered into in accordance
with County's standard procedures, as shall be
all expenditures by the Monroe County Tourist
Development and Promotional Bureau with respect
to purchasing activities.
All contracts will be administered by the
Executive Director upon approval by the Council
and the County, to include all contracts on behalf
of grants applications.
(6) It is hereby deemed public purpose for any
and all expenses in behalf of administrative
operations of the Monroe County Tourist
Development and Promotion Bureau to be transferred
- 21 -
into the budget of Monroe County to offset such
expenses on behalf of advertising and promotion
9
of tourism in Monroe County.
(7) The Monroe County Tourism Development and
Promotion Bureau shall oversee the operation and
maintenance of any publicly funded and constructed
facility for which tourist development tax
revenues are utilized, or the contracts by which
the Board of County Commissioners may deem
appropriate for such operation and maintenance.
(8) The Monroe County Tourism Development and
Promotion Bureau shall integrally aid each of the
five (5) tourist development tax collection
districts in development, implementation and
integration of separate advertising and
promotional campaigns into the overall county
advertising and promotional campaigns.
(F) Advisory committees may be created by the various
chambers of commerce throughout Monroe County to make
recommendations to the tourist development council
9
Drawn from Bylaws of Lee County Tourist Development Council
(May 10, 1988).
- 22 -
concerning the expenditure of the tax funds herein
collected in their respective voting district.
Should the Tourist Development Council elect to
recommend to the Board of County Commissioners, there
shall be at least the following standing committees
established by the Board of County Commissioners, by
Resolution, to work in concert with the Executive
Director of the Tourist Development Council or the
Monroe County Tourist Promotion and Development Bureau,
if hereafter established, upon which each of the
tourist development revenue collection districts shall
have representation:
(1) An Advertising Committee which shall, no
later than May of each year, annually review
the following proposals:
(a) Print, Radio and Television advertising
campaigns and schedules as well as public
relations campaigns and activities for the
forthcoming fiscal year.
(b) Sales and publicity planned campaigns,
including scheduled attendance at trade and
consumer shows for the forthcoming fiscal
year.
The Advertisina Committee will make
- 23 -
recommendations which further the purposes and
goals of the Tourist Development Council and the
Monroe County Tourist Development and Promotion
Bureau, if hereafter established, in their
endeavors to promote tourism within Monroe County.
Membership on the Advertising Committee shall
consist of the Executive Director of each Chamber
of Commerce contained in each of the five (5)
tourist development tax collection districts, the
Executive Director of the Monroe County Tourist
Development Council or the Monroe County Tourist
Development and Promotion Bureau, if hereafter
established, and three members of the Tourist
Development Council.
(2) Arts and Cultural Grants Committee which
shall annually review, no later than May of any
given year, grant aplications received by the
Monroe County Tourist Development Council
requesting tourist development tax funding for
the following fiscal year.
The grant applications to be reviewed are for
Arts and Cultural projects which serve to enhance
the overall image of the County as a tourist
destination.
- 24 -
After the Arts and Cultural Grants Committee
reviews submitted grant applications according to
the Criteria for Evaluation detailed in the Arts
and Cultural Grants Application, the Committee
will make its recommendations for projects to be
funded to the Tourist Development Council at its
next regularly scheduled meeting.
Membership of the Arts and Cultural Grants
Committee shall be composed of one representative
from each of the five (5) tourist development tax
collection districts, a representative from the
Monroe County Fine Arts Council, the Executive
Director of the Monroe County Tourist Development
Council or the Monroe County Tourist Development
and Promotion Bureau, if hereafter established,
and two members of the Tourist Development
Council.
(3) Special Events Grants Committee which shall
annually review, no later than May of any given
year, grant aplications received by the Monroe
County Tourist Development Council requesting
tourist development tax funding for the following
fiscal year.
The grant applications to be reviewed are for
- 25 -
Special Events projects which serve to enhance
the overall image of the County as a tourist
destination.
After the Special Events Committee reviews
submitted grant applications according to the
Criteria for Evaluation detailed in the Special
Events Grants Application, the Committee will
make its recommendations for projects to be
funded to the Tourist Development Council at its
next regularly scheduled meeting.
Membership on the Advertising Committee shall
consist of one representative from each of the
five (5) tourist development tax collection
districts, the Executive Director of the Monroe
County Tourist Development Council or the Monroe
County Tourist Development and Promotion Bureau,
if hereafter established, and three members of the
Tourist Development Council.
(4) The Capital Improvement Program Funding
Request Committee which shall annually review, no
later than May of any given year, applications
received by the Monroe County Tourist Development
Council requesting tourist development tax funding
for capital improvement projects as outlined in
- 26 -
10
Florida Statutes 125.0104.
The funding requests to be reviewed are to be
for projects which will enhance Monroe County as a
visitor destination by contributing to the
construction and maintenance of or improvements
to tourist related capital projects.
After the Capital Improvement Project Funding
Request Committee reviews submitted applications
according to the Criteria for Evaluation detailed
in the Capital Improvement Program Funding Request
application, the Committee will make its
recommendations for capital projects to be funded
to the Tourist Development Council at its next
regularly scheduled meeting.
Membership of the Capital Project Funding
Request Committee shall be a representative of
each of the five (5) tourist development tax
collection districts, two representatives selected
by the City of Key West Commission from
governmental staff and two representatives
selected by the Board of County Commissioners
10
from governmental staff.
Developed from Lee County processes.
- 27 -
(G) The geographical boundaries of the tax collection
districts referred to in subsection (B)(1) and
elsewhere throughout this article shall be:
(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 west end of the Seven Mile
Bridge to the Long Key Bridge;
(4) District IV: Between the Long Key Bridge and mile
marker 87.5; and
(5) District V: From mile marker 87.5 to the Dade/
Monroe County line and any mainland portions of
Monroe County.
Section 2-300. Tourist development plan.
(A) Authorized Uses of Revenue.
(1) The first two cents ($0.02) of the three -cent tax
shall be spent:
(a) To promote and advertise
meets tourism in Monroe County and
11
nationally and internationally.
11
To bring into conformance with state statute.
(b) To promote county festivals, tournaments,
races and other tourist -related activities.
(c) To promote county tourist -related cultural
12
events such as visual, literary and
performing arts, including but not limited to
theater, concerts, recitals, opera, dance,
and art exhibitions.
(2) The third cent of the three -cent tax shall be
expended as follows:
(a) To acquire, construct, extend, enlarge,
remodel, repair, improve, maintain, operate,
or promote one (1) or more publicly owned and
operated convention centers, sports, stadiums,
sports arenas, coliseums, or auditoriums —,err
13
museums within the boundaries of the county
or subcounty special taxing district in which
the tax is levied. However, these purposes
may be implemented through service contracts
and leases with persons who maintain and
operate adequate existing facilities.
12
Technical correction as previously adopted.
13
Bringing into technical conformance with state law.
- 29 -
(b) To fund convention bureaus, tourist bureaus,
tourist information centers, and news bureaus
as county agencies or by contract with the
chambers of commerce or similar associations
in the county.
(c) To finance beach improvement, maintenance,
renourishment, restoration, and erosion
control, including shoreline protection,
enhancement, cleanup, or restoration of
inland lakes and rivers to which the public
14
has access.
(d) To acquire,
construct, extend, enlarge, remodel, repair,
improve, maintain, operate, or promote one or
more museums, zoological parks, fishing piers
or nature centers which are publically owned
and operated or owned and operated by
not -for -profit organizations and open to the
15
public.
14
Bringing into technical conformance with state statute.
15
Bringing into technical conformance with state law.
- 30 -
(e) To advertise and promote tourism in the
district and/or the county with_- domestic
andinternational arina and nationally and
16
internationally.
(f) To promote county festivals, tournaments,
races and other tourist -related activities.
(g) To promote county tourist -oriented cultural
17
events such as visual, literary, and
performing arts, including but not limited
to theater, concerts, recitals, opera, dance,
and art exhibitions.
(3) The revenues to be derived from the tourist
development tax may be pledged to secure and
liquidate revenue bonds issued by the county for
the purposes set forth in (2)(a) and (2)(c) or for
the purpose of refunding bonds previously issued
for such purposes, or both; however, no more than
50 percent of the revenues from the tourist
development tax may be pledged to secure and
liquidate revenue bonds or revenue refunding bonds
16
Bringing into technical conformance with state law.
17
Per previous amendment.
- 31 -
18
issued for the purposes set forth in (2)(c).
Such revenue bonds and revenue refunding bonds may
be authorized and issued in such principal
amounts, with such interest rates and maturity
dates, and subject to such other terms,
conditions, and covenants as the governing board
of the county shall provide. The Legislature
intends that this paragraph shall be full and
complete authority for accomplishing such
purposes, but such authority shall be supplemental
and additional to, and not in derogation of, any
18
powers now existing or later conferred by law.
(4) In interpretive determination of appropriate
uses of tourist development tax revenues in any
of the categories authorized by Florida Statutes
125.0104, such determination will be made by the
Board of Countv Commissioners in accordance with
Attorney General Opinion 83-18 "[Tlhe
determination whether a particular facility or
project, tourist development plan or program is
tourist related and furthers such primary purposes
Statutory provision for bonding per 125.0104(5)(c).
- 32 -
is a factual determination which must be made by
the legislative and governing body of the county
founded upon appropriate legislative findings and
due consideration of the peculiar and prevailing
local conditions and needs; it is not a
determination which this office can make for a
county."
B. Percent Allocations
(1> Five (5) percent of the first two cents
($0.02) gross revenue shall be held outside of the
receipts division of the budget as per Florida
Statutes section 129.01.
(2) Up to seven (7) percent of the first two
cents ($0.02) net revenue of the resort tax
two -penny program prior to distribution is to be
used for the administrative contract, board member
travel, administrative computer programming, dues
and subscriptions, statistics, administrative
advertising (meeting notices, budget amendments,
etc.)
(3) Sixty-five (65) percent of the first two
cents ($0.02) net revenue is for advertising
nationally and internationally, trade mail
fulfillment and trade show expenditures.
- 33 -
(4) The remaining thirty-five percent of the
first two cents ($0.02) net revenue constitute the
events budget, including public relations fees and
expenses and mail fulfillment consumer expenses.
These funds shall be distributed by district
percentages for the purpose of events activities
and cultural events.
(5) Five (5) percent of the third -cent gross
revenue shall be held outside of the receipts
division of the budget as per Florida Statutes
129.01.
(6) Up to three (3) percent of the third -cent net
revenue shall be maintained for administration of
third -cent expenditures.
(7) Upon the recommendation of the advisory board
for the district, the remaining balance of the
third -cent net revenue shall be expended for the
district from which it is generated for the
purposes authorized in subsection (A)(2) of this
section, and only upon recommendation of the
advisory board of that district.
(8) The original statutory Tourist Development
Plan having expired, the Board of County
Commissioners may, by ordinance enacted by an
- 34 -
19
affirmative vote of a majority plus one additional
member of the governing board, adopt, approve and
amend any future Plan for Tourism Development in
conjunction with any yearly budget approval,
tourist development program restructuring,
implementation of local tourist development tax
collection and administration procedures, or
establishment of a Tourist Development and
19
Promotion Bureau.
However, such Ordinance shall provide for the
continuing development and integration of the
advertising and promotional campaigns of each of
the five (5) tourist development tax collection
districts into the overall County advertising and
promotional campaigns.
Also, such Ordinance may provide that certain
expenditures, to include but not be limited to
administrative costs, capital projects funding,
and bonded indebtedness, may be appropriated from
the total tourist development tax revenue, without
regard to subdistrict collections.
Per State Statute 125.0104(4)(d).
- 35 -
(9) A separate account shall be established for
the administration of the third -cent gross
revenues.
(10) All expenditures from tourist development tax
revenues shall be in accordance with Monroe Count,
Purchasing Policies and Procedures as adopted and
as hereafter may be modified by the Board of
County Commissioners.
(11) All cultural and events funding shall be by
contract with the Board of Countv Commissioners
with contract monitoring by the Executive Director
of the Tourist Development Council or the Monroe
County Tourist Development and Promotion Bureau
whenever hereafter established.
(C) The revenues to be derived from the tourist
development tax may be used for bonding purposes as
authorized herein and F. S. 125.0104.
In the event bonds are issued by Monroe County
for any of the purposes enumerated by the Tourist
Development Plan, the amount of the tourist development
tax receipts used to pay debt service on such bonds may
exceed the percentage provided for the purpose for
which such bonds were issued; provided, however, the
County Administrator, on or prior to the delivery of
- 36 -
such bonds, certifies to the Board of County
Commissioners that the debt service on such bonds, less
any interest funded from bond proceeds, together with
any other obligations of the County which were issued
to finance improvements for the same purpose and which
were secured by the tourist development tax does not
exceed in any fiscal year an amount equal to the stated
percentage (provided in the Tourist Development Plan
for such purpose) of the tourist deveopment tax
receipts anticipated to be received in each fiscal
year, plus, interest earnings on any debt service
reserve account securing such bonds calculated at the
bond interest rate, plus, revenues to be derived from
the improvements subsequent to completion thereof.
For purposes of performing the calculations
described in this paragraph:
(1) the amount of tourist development tax
receipts in each fiscal year shall be assumed to
be the amount provided as such in the County's
immediately preceding annual audit which shall be
increased at a rate equal to 3% compounded
annually for each fiscal year thereafter, plus,
any amounts of tourist development tax receipts
received in previous fiscal years which are
- 37 -
contractually required to be available to pay debt
service on the bonds in such fiscal year, plus, if
the levy of such tax was increased subsequent to
the beginning of the period which was audited, an
amount equal to the estimate by the County
Administrator of the monies the county would have
received if the tax increase had been in effect
during the entire audit period, and
(2) the amount of revenues to be derived from the
improvements shall be assumed to be the guaranteed
amount required in each fiscal year to be paid to
the County pursuant to contract or agreement. The
certification of the County Administrator shall be
conclusive as to satisfaction of the provisions of
20
this paragraph.
Section 2-301. 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,
20
From Lee County ordinance 89-12 (May 31, 1989) regarding
bonding.
"NRY-M
in addition to being personally liable for the payment
of the tax, guilty of a misdemeanor of the first
degree, punishable as provided 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
first degree, punishable as provided in section
775.082, section 775.083 or section 775.084, Florida
Statutes.
Section 2-302. Repeal of the tourist development tax.
upon petition of fifteen (15) pereent ef the eleeters in
Hie board of county eemm-i-S . shall e-Iluse an eleetion
be held for the repeal of the tourist develepment tax. In
any case where a referendum levying and imposing the tax has
- 39 -
been approved pursuant to this section and 15 percent of the
electors in the county or 15 percent of the electors in the
subcounty special district in which the tax is levied file a
petition with the board of county commissioners for a
referendum to repeal the tax, the board of county
commissioners shall cause an election to be held for the
repeal of the tax which election shall be subject only to
21
the outstanding bonds for which the tax has been pledged.
21
Bringing into technical conformance with state statute.
- 40 -