Chapter 666, Ordinance Code - Duval County Tourist Development Plan

Sec. 666.101. - Plan created and established.

There is hereby created and established the Duval County Tourist Development Plan, to encourage and assist in the promotion and development of tourism in the City and in the promotion, advertisement, development, improvement, maintenance and operation of tourist-oriented facilities and activities and of convention activities in the City.

(Ord. 78-788-363, § 1; Ord. 83-591-400, § 1)

Editor's note—

The tourist development plan was approved at the election held October 5, 1978 and became effective January 1, 1979.

Note—

Former § 264.101.

Sec. 666.102. - Reserved.

Editor's note—

The provisions of former § 666.102, relative to legislative authority, were deleted as part of the Super Supplement to the Code. Former § 666.102 derived from Ord. 78-788-363, § 1; Ord. 83-591-400, § 1.

Note—

Former § 264.102.

Sec. 666.103. - Territorial application.

This Chapter shall apply territorially throughout the General Services District. The City is exercising its powers as a County in the enactment of this Chapter, pursuant to the authority contained in Section 3.01 of the Charter.

(Ord. 78-788-363, § 1; Ord. 83-591-400, § 1)

Note—

Former § 264.103.

Sec. 666.104. - Definitions.

In this Chapter, unless the context otherwise requires:

(a) Chairman means the Chairman of the Tourist Council.

(b) Director means the Director of Finance.

(c) Plan means the tourist development plan created and established by this Chapter.

(d) Tax means the two percent tourist development tax levied and imposed by this Chapter pursuant to F.S. § 125.0104(3)(c) for the plan; provided however, as used in Sections 666.106, 666.107 and 666.111 hereof, the term 'tax' shall also include, commencing on the effective date as provided by law, (i) the additional one percent tourist development tax levied and imposed by this Chapter pursuant to F.S. § 125.0104(3)(l) for payment of debt service on bonds issued to finance the construction, reconstruction, or renovation of the 'Gator Bowl' municipal stadium as a professional sports franchise facility, and (ii) the additional one cent tourist development tax levied and imposed by this Chapter pursuant to F.S. § 125.0104(3)(o) to finance the construction, reconstruction or renovation of a facility for a new professional sports franchise as defined in F.S. § 288.1162.

(e) Tax revenues means the net proceeds of the tax remitted to the City by the State Department of Revenue or the Tax Collector as the case may be.

(f) Tourist Council means the Duval County Tourist Development Council created by Chapter 70.

(Ord. 78-788-363, § 1; Ord. 83-591-400, § 1; Ord. 93-2135-1183, § 1; Ord. 94-872-503, § 1)

Editor's note—

Ordinance 2007-839-E, § 18, authorized updated department/division names pursuant to reorganization.

Note—

Former § 264.104.

Sec. 666.105. - Construction.

This Chapter shall be liberally construed to accomplish its purposes. Tourist development requires that innovative methods be devised and used and that the funds available for tourist development be expended in productive activities both within and without the City and State; therefore, the broadest latitude must be given the Tourist Council to use these methods and engage in these activities in furtherance of the purposes of this Chapter and the execution of the plan.

(Ord. 78-788-363, § 1; Ord. 83-591-400, § 1)

Note—

Former § 264.105.

Sec. 666.106. - Tourist development tax.

(a) Amount; taxable privileges. There is hereby levied and imposed throughout the General Services District an 'original' tourist development tax at a rate of two percent pursuant to F.S. § 125.0104(3)(c), and, commencing on the effective date as provided by law, an (i) 'additional' tourist development tax at a rate of one percent pursuant to F.S. § 125.0104(3)(l), and (ii) an 'additional' tourist development tax at a rate of one percent pursuant to F.S. § 125.0104(3)(o) of the 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, rooming house, tourist or trailer camp or condominium for a term of six months or less. When receipt of consideration is by way of property other than money, the tax shall be levied and imposed on the fair market value of such nonmonetary consideration. The tax shall be in addition to any other tax imposed pursuant to F.S. Ch. 212 and in addition to all other taxes, fees and consideration for the rental or lease.

(b) Collection; limitations; prohibitions. The 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. The provisions contained in F.S. § 125.0104(3) shall be applicable to persons collecting the tax, except that the tax shall be remitted by the person receiving the tax to the Duval County Tax Collector pursuant to F.S. § 125.0104(10). Such tax shall be administered according to the provisions of F.S. Ch. 212, pt. I. The prohibitions and penalties contained in F.S. § 125.0104(8) shall be applicable.

(c) Administration; recordkeeping; audit; enforcement. The initial collection of the tax shall be made in the same manner as the tax imposed under F.S. Ch. 212, pt. I. Tax revenues shall be used only in accordance with F.S. § 125.0104. The Tax Collector shall keep appropriate books, records and accounts for the purpose of the collection, administration, and remittance of this tax. The provisions for payment of a dealer's credit, as required by F.S. Ch. 212, pt. I, shall be provided for by the Tax Collector and the payment of such credit is hereby authorized. The Tax Collector may retain a portion of the tax collected, not to exceed one percent, to pay for actual administrative costs incurred.

(d) County and city resposibilities. The County hereby assumes all responsibility for auditing the records and accounts of dealers, and assessing, collecting and enforcing payment of delinquent taxes and penalties. The Director of Finance of the City of Jacksonville may use any power granted by F.S. § 125.0104 to the State Department of Revenue to determine the amount of tax, penalties, and interest to be paid by each dealer and to enforce payment of such tax, penalties, and interest. The Council Auditor is hereby authorized to audit all such collection and administration transactions.

(Ord. 78-788-363, § 1; Ord. 83-591-400, § 1; Ord. 90-656-410, § 2; Ord. 93-2135-1183, § 2; Ord. 94-872-503, § 2)

Editor's note—

Ordinance 2007-839-E, § 18, authorized updated department/division names pursuant to reorganization.

Note—

Former § 264.106.

Sec. 666.107. - Remittance of tax to City.

Monthly, the Tax Collector shall remit to the City collections received by the Tax Collector, less costs of administration. Upon receipt of the funds from the Tax Collector, the Director of Finance shall credit the Tourist Development Trust Fund established by Section 111.600 with the total amount so received. The funds in the Tourist Development Trust Fund shall be expended as provided in this Chapter and the annual budget approved by the Council.

(Ord. 78-788-363, § 1; Ord. 83-591-400, § 1; Ord. 90-656-410, § 3; Ord. 2006-422-E, § 124)

Editor's note—

Ordinance 2007-839-E, § 18, authorized updated department/division names pursuant to reorganization.

Note—

Former § 264.107.

Sec. 666.108. - Tourist development plan.

The Council hereby adopts, creates and establishes the Duval County Tourist Development Plan, to be funded by the revenues derived from the tax levied and imposed by Section 666.106, as follows:

(a) Components. The plan consists of three components:

(1) The promotion and further expansion of the City as a convention site;

(2) The marketing of existing tourist-oriented facilities; and

(3) Development of additional tourist and convention facilities and attractions in the City.

A portion of the tax revenues shall be allocated to each of these components, not necessarily in equal shares, but according to the relative need for emphasis upon and among the components. The Tourist Council shall conduct a continuing review of the progress of the plan, the effectiveness of the current allocation of tax revenues and the problems and deficiencies of the plan in order to make recommendations to the Council for changes in the plan, including the addition of new components or the redefinition of the existing components.

(b) Allocations. The allocation of tax revenues initially covers a two-year period, and it is anticipated that the tax revenues will be $400,000 per fiscal year during this period. Allocations of tax revenues in future fiscal years will be made by the Council by means of an amendment of this Section in the manner prescribed by subsection (c) of this Section. The allocations are fixed by percentages of the estimated tax revenues and shall be used by the Tourist Council in estimating the funds that will be available for each component in its annual budget. The allocations, in order of priority, of the tax revenues are as follows:

(1) In the first year of the plan, 40 percent of the tax revenues will be applied toward promotion and expansion of convention activities, 40 percent of the tax revenues will be applied toward marketing of tourist-oriented facilities and attractions, with the unspent and unencumbered balance of each of the foregoing allocations at the end of the fiscal year being transferred to the development account as provided in Section 666.109, and 20 percent of the tax revenues will be placed in the development account and earmarked only for use in acquiring, constructing, extending, enlarging, remodeling, repairing, improving, maintaining, operating and promoting, directly through City ownership or management or indirectly through service contracts and leases with private owners or managers, convention centers, sports stadiums, sports arenas, coliseums or auditoriums.

(2) In the second year of the plan, 50 percent of the tax revenues will be applied toward promotion and expansion of convention activities, 25 percent of the tax revenues will be applied toward marketing of tourist-oriented facilities and attractions, with the unspent and unencumbered balance of each of the foregoing allocations at the end of the fiscal year being transferred to the development account as provided in Section 666.109, and 25 percent of the tax revenues will be placed in the development account and earmarked only for use in acquiring, constructing, extending, enlarging, remodeling, repairing, improving, maintaining, operating and promoting, directly through City ownership or management or indirectly through service contracts and leases with private owners or managers, convention centers, sports stadiums, sports arenas, coliseums or auditoriums.

(3) In both years, the balances transferred to the development account as provided in subsections (b)(1) and (2) of this Section will become part of the funds therein, but it may be withdrawn and used for the purposes of promotion and expansion of convention activities and marketing of tourist-oriented facilities and attractions, if necessary and if the additional expenditure can be justified, as provided in Section 666.109(c).

(c) Amendments. The plan created and established in the Section may not be amended except by an ordinance enacted by an affirmative vote of a majority plus one additional member of the Council.

(Ord. 78-788-363, § 1; Ord. 83-591-400, § 1)

Note—

Former § 264.108.

Sec. 666.109. - Administration of plan.

(a) Tourist Council responsible. The Tourist Council shall be responsible for administration of the plan. It shall annually submit a proposed budget to the Mayor, at the time and in the manner specified by the Mayor, and the Mayor shall submit a legislative budget for the Tourist Council as a part of his annual budget proposal. The Tourist Council shall administer the budget approved by the Council, subject to the provisions of Chapter 106 and of this Chapter. The Tourist Council shall have authority to negotiate necessary contracts with organizations, firms and persons to provide services, to make studies and surveys, to manage and operate facilities under the control of the Tourist Council, to conduct promotion and advertising plans and to do any other thing connected with the administration of the plan that is not done by the Tourist Council or another City agency, subject to the requirements of Chapter 126; provided, that all contracts negotiated and approved by the Tourist Council shall be executed by the Mayor and Corporation Secretary and countersigned by the Chairman.

(b) Coordination of tourist development efforts. The Tourist Council shall be responsible for coordination of tourist development efforts throughout the City. To assist it in the fulfillment of this responsibility, the Tourist Council may by rule create one or more advisory committees consisting of representatives of the Convention and Visitors Bureau of Jacksonville and Jacksonville Beaches, the Jacksonville Area Chamber of Commerce, the Jacksonville Beaches Area Chamber of Commerce, the Jacksonville Hotel and Motor Hotel Association, travel agencies, advertisers and promoters of tourism for the Jacksonville area, airlines, railroads, steamship companies and highway carriers and other groups, organizations, businesses and persons who are involved in the tourist industry and have demonstrated an interest in tourist development. An advisory committee may be permanent or ad hoc and its area of responsibility shall be established, expanded, contracted or changed by the Tourist Council as it deems necessary and advisable.

(c) Tourist Development Trust Fund.

(1) The Tourist Development Trust Fund shall be the sole source of public funds from which the Tourist Council may expend funds to administer the plan, except that administrative support of the Tourist Council itself and the advisory committees shall be provided by the Recreation and Community Services Department from available departmental appropriations.

(2) There shall be established within the Tourist Development Trust Fund, a development account composed of the allocations specifically made thereto by Section 666.108(b)(1) and (2) and the balances transferred thereto as required by Section 666.108(b)(1) and (2) at the end of each fiscal year. The Director shall keep a record of the balances so transferred, and these funds shall be available for withdrawal as provided in subsection (c)(3) of this Section. The development account, including the transferred balances, shall be for the purpose of developing additional tourist and convention facilities and attractions and of improving existing tourist and convention-oriented facilities and attractions, and the funds in the development account are and shall be only for use in acquiring, constructing, extending, enlarging, remodeling, repairing, improving, maintaining, operating and promoting, directly through City ownership or management or indirectly through service contracts and leases with private owners or managers, convention centers, sports stadiums, sports arenas, coliseums or auditoriums. In acquiring, constructing, extending, enlarging, remodeling, repairing and improving convention centers, sports stadiums, sports arenas, coliseums and auditoriums, the usual City procedures shall be followed. In maintaining, operating, or promoting such facilities, the Tourist Council shall provide in its rules for a procedure whereby such funds in the development account as are appropriated for the purposes shall be disbursed only upon request of the operator of the facility, the prospective user of the facility or a sponsor or promoter of an event in the facility; no funds in the development account shall be used for general or routine maintenance, operation or promotion of such facility. The Tourist Council shall not request appropriations for any one fiscal year from the development account for maintenance, operation or promotion of convention centers, sports stadiums, sports arenas or auditoriums in excess of 20 percent of the proposed allocation of tax revenues for that fiscal year to the development account, exclusive of any transfers to the development account pursuant to Section 666.108(b)(1) and (2). It is not required that the funds in the development account be appropriated for a particular purpose in each fiscal year; the unappropriated funds in the development account may accumulate from year to year until sufficient funds are on hand adequately to fund the acquisition, construction, extension, enlargement, remodeling, repair or improvement of convention centers, sports stadiums, sports arenas, coliseums or auditoriums in the City, as recommended by the Tourist Council and approved by the Council.

(3) The balances transferred at the end of each fiscal year to the development account pursuant to Section 666.108(b)(1) and (2) shall not be a part of the unappropriated funds in the account, but shall remain appropriated and available for expenditure without regard to fiscal years as provided in this paragraph. If, during any fiscal year, the Tourist Council determines that the funds allocated and available for promotion and expansion of convention activities or for marketing of tourist-oriented facilities and attractions are insufficient because of increased tourism or convention activity that justifies an increase in advertising or promotion expenditures, or of the availability of an advertising or promotion plan, not anticipated by the Tourist Council but approved by it as necessary to further the purposes of the plan, that exceeds in cost the allocation of tax revenues appropriated for that class of expenditures, considering other budgeted and anticipated expenditures in the class; or of any other reason not anticipated by the Tourist Council when the budget was enacted that is necessary to further the purposes of the plan and the funding thereof in the manner provided in this paragraph is justified in light of the benefit to be derived by expending funds from the development account; the Tourist Council may authorize the expenditure of funds from the available, unexpended and unencumbered balances in the development account for a specific purpose, plan or program. The Tourist Council, by rule, shall specify the criteria by which the necessity of and justification for the particular expenditure can be demonstrated and shall particularly require an explanation of why the expenditure cannot be deferred until the ensuing fiscal year as a part of the regular allocation of tax revenues for that class of expenditures.

(d) Review of expenditures. The Tourist Council shall exercise and perform a strict review of expenditures from the Tourist Development Trust Fund as required by F.S. § 125.0104(4)(e). At least quarterly, and more often if required by the Tourist Council, the Director shall furnish the Tourist Council with a report of expenditures from the fund in such detail as the Tourist Council prescribes. Private groups, organizations, firms and persons doing business with the Tourist Council shall also be required to furnish reports on the application of funds disbursed to them from the Tourist Development Trust Fund at least quarterly, and more often if required by the Tourist Council, in such form and detail as the Tourist Council prescribes.

(Ord. 78-788-363, § 1; Ord. 83-591-400, § 1; Ord. 2005-1283-E, § 7)

Editor's note—

Ordinance 2007-839-E, § 18, authorized updated department/division names pursuant to reorganization.

Note—

Former § 264.109.

Sec. 666.110. - Repeal of tax.

At any time after the approval of the tax by the voters, a petition may be filed with the Council Secretary requesting the holding of a referendum to repeal the tax, which petition shall contain the signatures of at least 15 percent of the electors of the General Services District. Within three days after he receives the petition, the Council Secretary shall transmit the petition to the Supervisor of Elections, who shall examine the petition and ascertain whether the petition is signed by the required number of persons and whether such person are electors as shown by the registration books as of the date the petition was received by the Council Secretary. He shall attach to the petition his certificate showing the result of his examination. If the petition is insufficient, it may be amended within 15 days from the date of the certificate and filed with the Supervisor of Elections, who shall make a like examination of the amended petition within 15 days after it is filed with him. If he again ascertains that the petition is insufficient, it shall be returned to the Council Secretary, who shall cancel the petition, and thereafter no action shall be taken with respect to the petition, without prejudice to the filing of a new petition to the same effect. If the Supervisor of Elections ascertains that the petition is duly executed and in proper form, he shall return it to the Council Secretary, who shall transmit it to the appropriate Council committee for the introduction of the necessary legislation to call a special election, which may be held individually or at the same time as a statewide or Consolidated Government election in which all electors are eligible to vote. If a majority of the electors voting in the special election favor the repeal of the tax, then it shall stand repealed effective with the announcement of the results of the election by the Election Canvassing Board; otherwise, the tax shall continue in force and effect. If the tax is repealed, the Tourist Council may continue to expend funds and perform its duties until all of the funds in the Tourist Development Fund have been expended in accordance with the budget, but thereafter only with the approval of the Council.

(Ord. 78-788-363, § 1; Ord. 83-591-400, § 1)

Note—

Former § 264.110.

Sec. 666.111. - Penalty bills less than $10.00.

The Tax Collector is instructed not to mail a special penalty bill for the tax hereby imposed when the penalty for late payment is less than $10.00.

(Ord. 91-1248-492, § 6)