Osceola County |
Code of Ordinances |
Chapter 13. LICENSES, TAXATION AND MISCELLANEOUS BUSINESS REGULATIONS |
Article III. TOURIST DEVELOPMENT TAX |
§ 13-67. Tourist development council established; composition; term of membership; duties.
(a)
There is hereby established an advisory council to be known as the "Osceola County Tourist Development Council." The council shall be composed of nine (9) members who shall be appointed by the board of county commissioners. The chairman of the board of county commissioners, or any other member of the board of county commissioners as designated by the chairman, shall serve on the council. Two (2) members of the council shall be elected municipal officials with one (1) of such members to be from the City of St. Cloud and one (1) from the City of Kissimmee. Four (4) members of the council (Collectors) shall be owners or operators of motels, hotels, recreational vehicle parks or other tourist accommodations located in the county and subject to the tax levied by this article. For purposes of the foregoing, an agent of the owner of a motel, hotel, recreational vehicle park, or other tourist accommodation shall be deemed an operator of the tourist accommodation only if the primary purpose of the agency relationship is the actual, active operation and management of the tourist accommodation, or parent company, by the agent. Two (2) members of the council (Non-Collectors) shall be persons who are involved in the tourist industry and who have demonstrated an interest in tourist development, that are not owners or operators of motels, hotels, recreational vehicle parks or other tourist accommodations in the county and subject to the tax hereby levied. No member of the Experience Kissimmee board shall be a member of the tourist development council. Each council member shall occupy one (1) of the following seats:
Seat 1—County Commissioners
Seat 2—Kissimmee City Commissioner
Seat 3—St. Cloud Councilperson
Seat 4—Collector
Seat 5—Collector
Seat 6—Collector
Seat 7—Collector
Seat 8—Non-Collector
Seat 9—Non-Collector
The council shall elect from among its members a chairman and a vice-chairman at the first regular meeting in October of each year. No chairman shall serve more than two (2) consecutive one-year terms. All members of the council shall be electors of the county. The members of the council shall serve four (4) staggered terms of four (4) years. No council member shall serve more than two (2) consecutive four-year terms; provided however, that this restriction shall not prohibit any member serving on the effective date hereof from completing his or her current term and one (1) additional four-year term.
(b)
A council member's seat shall become vacant upon death, resignation, forfeiture or removal by the board of county commissioners. A council member's seat shall be forfeited if the appointee no longer meets the qualifications set forth above. Any council member missing three (3) meetings during any twelve-month period may be removed by the board of county commissioners. All vacancies shall be filled for the remaining portion of the unexpired term.
(c)
The council hereby established shall, from time to time, make recommendations to the board of county commissioners for effective use of the tourist development tax revenue raised by the tax hereby levied. The board of county commissioners shall not take final action on (1) "policy-level issues" related to the convention and visitors bureau, or (2) nonbudgeted expenditures of tourist development tax revenue that exceed the county manager's signature authority, unless the county manager has notified all council members, in writing (which may include electronic mail), at least thirty (30) days in advance, to permit the council to schedule a special meeting, if necessary; for the purpose of hearing staff presentations and making recommendations to the board of county commissioners on such items. The notice provided by the county manager shall include a summary of the proposed action, but not necessarily final, detailed documents. Staff presentations to both the council and the board of county commissioners relating to the expenditure of tourist development taxes shall include an analysis of the return on investment and the value of such expenditure to the tourism industry. Any recommendation or other action of the council on such matters shall be included in the agenda package when such items are presented to the board of county commissioners. The board of county commissioners may vote separately to bypass the notice requirement for items purportedly described under clause (1) if it determines that the topic does not constitute a "policy-level issue." In addition, the board of county commissioners may vote separately to bypass the notice requirement for items described in clause (2) if necessary to avoid violating a confidentiality agreement or if the matter is time-sensitive and requires immediate action. Any such determination shall be within the sole discretion of the board of county commissioners and shall be final and binding for all purposes. The council may perform such other duties or functions as hereinafter may be prescribed by ordinance or resolution. The county manager or designee, at their discretion, may take proposed TDT funded projects to the Experience Kissimmee CEO or board for review and input prior to bringing the proposed project to the tourist development council.
(d)
The council shall continuously review expenditures of revenue raised by the tax hereby levied and shall receive, at least quarterly, expenditure reports from the county manager or such person's designee. Expenditures which the council believes to be unauthorized shall be reported to the board of county commissioners and the department of revenue. The board of county commissioners shall review the findings of the council and take appropriate administrative or judicial action to ensure compliance with this article and F.S. § 125.0104.
(Ord. No. 77-7, § 3; Ord. No. 87-4, § 2; Ord. No. 11-13, § 1, 6-6-11; Ord. No. 12-33, § 3, 11-5-12; Ord. No. 2014-142, § 2, 8-18-14; Ord. No. 2017-24, § 1, 6-19-17)
State law reference
Tourist development council, F.S. § 125.0104(4)(e).
Cross reference
Boards and commissions generally, § 2-61 et seq.