AGENDA MEMORANDUM. Ronald Kitchen Jr., Commissioner

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N.1 FROM: SUBJECT: AGENDA MEMORANDUM Ronald Kitchen Jr., Commissioner TDT Increase AGENDA DATE: December 20, 2016 BRIEF OVERVIEW: Currently the County assesses a 3% Tourist Development Tax (TDT).

1 N.1 FROM: SUBJECT: AGENDA MEMORANDUM Ronald Kitchen Jr., Commissioner TDT Increase AGENDA DATE: December 20, 2016 BRIEF OVERVIEW: Currently the County assesses a 3% Tourist Development Tax (TDT). The County can levy up to 5% according to State law. Please note that certain pennies of the tax can only be used for a certain functions. The Tourist Development Council has recommended the levy of an additional two percent (2%) Local Option Tourist Development Tax for purposes in compliance with Florida Statutes Section and deemed necessary for effective tourism development. The TDC wants to use the 4th cent for marketing to make the County more competitive against other markets and use the 5th cent for one or more capital projects to be determined. Please note this will require an adjustment regarding where expenses are paid as certain pennies can only be used for certain purposes. A Budget Amendment approved by the Board of County Commissioners is required before any money could be spent. The 4th cent requires a majority vote of the Board, however, the 5th cent requires a super majority vote (4 of 5). Consequently two separate Ordinances and Public Hearings are required if the Board wishes to pursue an increase as requested by the Tourist Development Council. Letters of support from the TDC's industry partners collecting the tax are attached as well as figures on TDT collection rates of our surrounding neighbors and around the State. BUDGET IMPACT/FUNDING SOURCE: Account No. Account Title Current Budget YTD Expenditures Encumbrances Available Balance $0 Packet Pg. 641

2 RECOMMENDED ACTION: Direct staff to bring back two Ordinances at the January 10, 2017 meeting to schedule a Public Hearing for the January 24, 2017 meeting to consider an increase in the Tourist Development Tax. N.1 Packet Pg. 642

N.1.a Tourist Development Tax History: In November 1986, the voters

Local Option Tourist Development Tax on transient accommodations.

0104(3) (d) of the Citrus County Code, the Board of County

increased the Local Option Tourist Development Tax to 3%.

Tourist Development Tax and restructure the existing 3% for

0104 and considered necessary for future tourism expansion in

First 3 Pennies: Currently the first 3% is used to fund the Citrus

for the County: (2015/2016 Expenditures) Administration 26%

($106,854) Marketing/Promotion 45% ($367,100) Proposed changes to

62% ($86,536) of the current 3% would allow the Visitor Bureau

Specialist to Tourism Content Coordinator) and add a new Sales &

3 N.1.a Tourist Development Tax History: In November 1986, the voters of Citrus County approved the Tourist Tax Referendum to levy a 2% Local Option Tourist Development Tax on transient accommodations. On August 13, 2002, pursuant to Section (3) (d) of the Citrus County Code, the Board of County Commissioners adopted an amendment to Section (a) that increased the Local Option Tourist Development Tax to 3%. The funds generated are used to promote Citrus County as a tourism destination. Objective: To levy the additional 4 th and 6 th Local Option Tourist Development Tax and restructure the existing 3% for purposes in compliance with Florida Statute and considered necessary for future tourism expansion in marketing/promotion, product development and staffing. First 3 Pennies: Currently the first 3% is used to fund the Citrus County Visitors Bureau as the Destination Management Organization for the County: (2015/2016 Expenditures) Administration 26% ($202,718) Operations 12% ($93,945) Professional Services 14% ($106,854) Marketing/Promotion 45% ($367,100) Proposed changes to the first 3% TDT collected: Reallocating 13.62% ($86,536) of the current 3% would allow the Visitor Bureau department to restructure staff (Media Relations/Marketing Specialist to Tourism Content Coordinator) and add a new Sales & Marketing Coordinator to maximize marketing capabilities and perform at an optimal level. Sales & Marketing Coordinator: $45,108 Content Coordinator: $41,428 12% 14% 45% 26% Admin Mktg Operations Prof Svcs Attachment: (2) TDT Increase Draft Plan (6582 : TDT Increase) ~ 1 ~ Packet Pg. 643

4 N.1.a 4 th Penny: Allowable Use: In addition to any other tourist development tax imposed, a county may levy up to an additional 1% tax on the total amount charged for transient rental transactions. Funds will be used to promote and advertise tourism in the State of Florida, nationally and internationally, to encourage tourism within Citrus County. Proposed Use: 100% ($325,163) of the additional 1% increase would be used to heighten the destination s promotional and advertising efforts across all marketing platforms. (Marketing/Promotional efforts: Digital, Social Media, Video and Sports Tourism, Flats Class TV, Bass to Billfish, A Fishing Story, Bay News 9 Weather Camera or CBS 10 News TV Campaign and Out-Of-Home marketing) Note (4 th Percentile): Requires a majority vote of the governing County BOCC 6 th Penny: The additional Tourist Development Tax (1%) shall be used to enhance or develop existing or future tourism products/assets to improve the visitor experience and enrich the quality of life for Citrus County businesses and citizens. Allowable Uses: A county may levy up to an additional 1% tax on the amount charged for transient rental transactions. The revenues are used to pay the debt service on bonds issued to finance professional sports franchise facility or retain spring training franchise facilities and convention center. These funds can also be used to promote tourism in the State of Florida, nationally and internationally. Proposed Uses: By increasing the 1% Tourist Development Tax, future budgets will allow for a variety of heightened projects that could not be funded by the current budget. Pending approval of the 1% expansion, we have two opportunities to choose from that will have an immediate positive tourism impact to Citrus County that can bolster our shoulder months and increase or extend overnight stays. After the bond sunsets, we could apply the additional 1% to the product development priority action list located under Exhibit A. Attachment: (2) TDT Increase Draft Plan (6582 : TDT Increase) ~ 2 ~ Packet Pg. 644

5 N.1.a Option 1: Sports Complex (Source: Strategic Sports Tourism Study) Invest in the development of 8-10 multipurpose fields, or 4-6 multipurpose fields with a centered arena concentrated in a single area. This facility would be capable of hosting Mudding Events, Soccer, Cross Fit Games, Lacrosse and Concert events to name a few. Under Tier 3 of the Citrus County Strategic Sports Tourism study, the development of the proposed indoor/outdoor facility would cost approximately $4-6 million. A development of this size, if it were to be funded 100% through County bonds, would cost approximately $250,000 to $300,000 annually. Identified locations in no particular order: 1) Betz Farm, 2) College of Central FL, 3) Holder Park and 4) Whispering Pines Park Option 2: Manatee Museum (Source: Roger Reep, UF Emeritus Professor) The construction/development of a Manatee Museum with an elevated two story building that is approximately 10,000sq.ft. This facility will serve as an educational center for tourists, citizens of all ages and work with our local school board to learn about manatee biology, behavior, health, conservation, human interaction that allows student to learn firsthand from Accredited Marine Biologists from the University of Florida and other leading institutions. This has the potential to serve as the Three Sisters Springs Visitor Center and future site for the offices of the Citrus County Visitors Bureau. This initiative should be a Public-Private partnership with matching funds from both parties on the initial cost. After the bond sunsets, no additional funding will go towards the Manatee Museum from TDT and should be self-sustainable. Project initial cost:$3m o Land:$500K o Facility Construction: $2M o Architectural & Interior Design: $250K o Exhibit Displays: $250K Revenue $180K o Annual Entrance Fee: $150K o 30K $5 each o Gift Shop: 30K Expenditures $180K o Personnel $80K o Utilities/Maintenance/Insurance $70K o Misc. $30K Attachment: (2) TDT Increase Draft Plan (6582 : TDT Increase) ~ 3 ~ Packet Pg. 645

6 N.1.a Exhibit A: Product Development Priority Action List 1. Meeting Space/Sports Tourism 20,000 30,000 sq. ft. meeting space to host both tourism segments that the TDC has previously not pursued: Small Conferences/Meetings and In-Door Sports Tourism (In-Door Sports Tourism: Wrestling, Table Tennis (Ping-Pong), Pickle-Ball, Volleyball, Kick-Boxing) 2. Expansions of our own Cycle Citrus Bicycle Facility located on the Withlacoochee State Trail. (Location TBD) Cycling Events Pedestrian Crossings Healthy Smoothie/Snack Bar Warm-up Fitness Facility Fencing/Landscaping Wayfinding/Directional Signage Trail Head Enhancement 3. County Tourism Infrastructure Enhancement Enhancement of current tourism related infrastructure to improve the visitors experience and provide financial assistance to the county for the burden of tax paying citizens. 4. Scallop Seeding Program Efforts to restore the Bay Scallop population have been a part of Citrus County history since The proposed reseeding program would significantly increase the scale of population efforts for future spawning cycles in our second busiest season. This valuable program enhances quality of life for Citrus County residents through participation in natural resource protection and restoration. 5. Citrus County Indoor/Outdoor Water Park & Recreational Area A facility such as an Indoor/Outdoor Water Park can be used year round by visitors and local citizens around the region. The focus should be family activities within the park that include birthday rooms to rent, arcades, rock-wall climbing, and an indoor trampoline course with additional recreation areas dedicated to a kids fun zone. (Location TBD) Attachment: (2) TDT Increase Draft Plan (6582 : TDT Increase) Additional Items: Convention Center Performing Arts/Culture Center Expansion: Homosassa Wildlife Park Note: (6 th Percentile): Requires a super majority vote of the County BOCC With increasing our Tourist Development Tax, Citrus County TDC/VCB would have collected a projected $650,326 in additional revenue in 2015/16. ~ 4 ~ Packet Pg. 646

TDT COLLECTIONS N.1.a Competitor Funding In the Tampa Bay market, every destination besides Citrus (3%) and Pasco County (2%) has increased their Tourist Development Tax percentage to at least 5%.

7 TDT COLLECTIONS N.1.a Competitor Funding In the Tampa Bay market, every destination besides Citrus (3%) and Pasco County (2%) has increased their Tourist Development Tax percentage to at least 5%. Destination s Tax Rate Sarasota: 5% Manatee: 5% Pinellas: 6% Hillsborough: 6% Polk: 5% Pasco: 2% (About to increase to 5%) Hernando: 5% Citrus: 3% Surrounding Counties Sumter: 5% Marion: 4% Alachua: 5% Future Tourist Development Tax Forecast Even though our revenues have increased 15% on average for each of the previous three years, we took the conservative approach by incorporating a 5% increase in revenues throughout the projections shown. The TDT percentage increases over the next five years are of anticipated revenues that include levying the 4% and 6% to remain competitive in Florida s market place for tourism. $2,500, $2,000, $1,500, $1,000, $500, $0.00 TOURIST DEVELOPMENT TAX PROJECTIONS ( ) TDT 3% TDT 4% TDT 5% 2015/2016 $975, $1,300, $1,625, /2017 $1,024, $1,365, $1,707, /2018 $1,075, $1,433, $1,792, /2019 $1,129, $1,505, $1,882, /2020 $1,185, $1,580, $1,976, Attachment: (2) TDT Increase Draft Plan (6582 : TDT Increase) ~ 5 ~ Packet Pg. 647

$287,967.43 $294,043.77 $301,518.61 $482,259.40 $510,281.55 $544,265.50 $557,433.73 $610,188.18 $631,829.28 $615,978.38 $633,523.60 $566,536.76 $607,772.08 Total Collections $629,535.12 $746,451.

8 $287, $294, $301, $482, $510, $544, $557, $610, $631, $615, $633, $566, $607, Total Collections $629, $746, $858, , N.1.a VCB Fund Balance, Reserves, and Contingency Surplus fund balance should the fund balance of the Visitors and Convention Bureau ever exceed the maximum sixty percent (60%), the excess shall be used for capital (37.5% of the excess) and Special Projects/Contracts (62.5% of the excess). The Board will consider such fund balance surpluses for nonrecurring expenditures. $554,628 $286,024 $1,200, $1,000, $800, $600, $168,314 Capital Outlay Special Projects TDC Reserve Citrus County Visitors & Convention Bureau Tourist Tax Comaprison by Fiscal Year Attachment: (2) TDT Increase Draft Plan (6582 : TDT Increase) $400, $200, $- Fiscal Year ~ 6 ~ Packet Pg. 648

9 N.1.b Tourism is a leading industry in Citrus County s economy and benefits citizens by creating jobs, sustaining existing businesses, attracting new businesses, creating revenue for government services and improving the quality and quantity of commercial services available to county residents. In 2015, 421,600 people visited Citrus County spending $120 million. This spending had a total economic impact of $199 million in our communities. Additionally, visitors paid 8% of total sales tax collections in the County as well as paying County Gasoline Tax. Tourism accounts for one of every eight jobs in Citrus County. As the chart below shows, over 4000 people in Citrus County work in Tourism related business. CITRUS COUNTY EMPLOYMENT 2014 Economic Sector Avg Monthly Employment % of Work Force 1. Healthcare and Social Assistance % 2. Trade, Transportation and Utilities % 3. Tourism % 4. Professional and Business Services % 5. Goods - Producing % 6. Education % 7. Construction % 8. Public Administration % Tourism is a success story within the local economy showing steady increases in occupancy rates, expenditures and number of visitors since the end of the Great Recession. Thanks to attractive natural advantages such as more manatees than anywhere else in the state of Florida, the Citrus County experience is in demand among regional, domestic and, increasingly, international travelers to Florida s dynamic travel market. COMPETING IN THE FLORIDA TOURISM MARKETPLACE Florida is the leading travel market in the United States and one of the top three internationally with over 100 million visitors coming to the state in Within this incredibly dynamic travel market, Citrus County must compete with surrounding counties and the state s well-financed major destinations. The chart below shows budget figures shared with the Florida Association of Destination Marketing Organizations (FADMO) by many of the state s major destinations. Attachment: TDT Draft Justification (6582 : TDT Increase) TOURISM BUDGETS IN MAJOR FLORIDA MARKETS County FY 2015 BUDGET Orange 70 Million Osceola 38 Million Okaloosa 34 Million Broward 33 Million Pinellas 25 Million Packet Pg. 649

10 N.1.b Source: FADMO Org/Title Information Survey Walton Palm Beach Collier Polk Manatee Sarasota 18 Million 11 Million 9.3 Million 7.9 Million 6.5 Million 5.6 Million Among neighboring counties, Citrus County is near the bottom of the list with significantly less money to invest in marketing our destination. This trend will continue as neighboring counties raise their Tourist Development Tax Rates. Marion County, for instance, recently raised its TDT rate from two cents to four effectively doubling their budget. Plans are also underway in Pasco County, which already has higher collections than Citrus County, to raise its TDT rate. TOURISM DEVELOPMENT TAX COLLECTIONS (CITRUS COMP SET) COUNTY TDT RATE FY 2015 AMOUNT Alachua Million Charlotte Million Flagler 4 2 Million Marion 2* 1.2 Million Hernando Million Pasco Thousand Citrus Thousand Sumter Thousand Source: Florida Dept. of Revenue and Taxation & CCVCB Research *Marion Co. raised TDT to 4% in Nov 2015 AN INVESTMENT As with any business venture, growth requires investment. An increase in the Tourist Development Tax is an investment in the economy of Citrus County. Increasing TDT revenue allows the Citrus County Visitors and Convention Bureau to invest more heavily in attracting new visitors in international and domestic markets and drive growth in the number of visitors during the slower shoulder seasons. By growing the tourism sector, more spending comes into the county from outside. This money circulates within the local economy creating increased revenue for existing businesses, attracting new businesses and creating new jobs. This multiplier effect will create more economic activity, increased tax revenue and increased quality of life for local residents without increasing the tax burden on county residents. Attachment: TDT Draft Justification (6582 : TDT Increase) Projected Revenue for FY 2016 adjusted for TDT Rate 3 Pennies $975,489 4 Pennies 1.3 M 5 Pennies 1.6 M Packet Pg. 650

N.1.c COUNTY COUNTY LOCAL OPTION TRANSIENT RENTAL TAX RATES GROUPED BY ADMINISTRATION ADMINISTERED BY (Tourist Development Tax Rates) State sales and use tax, discretionary sales surtax, and local

11 N.1.c COUNTY COUNTY LOCAL OPTION TRANSIENT RENTAL TAX RATES GROUPED BY ADMINISTRATION ADMINISTERED BY (Tourist Development Tax Rates) State sales and use tax, discretionary sales surtax, and local option transient rental taxes are all imposed on rentals or leases of accommodations in hotels, motels, apartments, rooming houses, mobile home parks, RV parks, condominiums, or timeshare resorts for a term of six months or less. Counties may levy a new local option transient rental tax or change the local option tax rate at any time throughout the year. TOURIST DEVELOPMENT TOURIST IMPACT CONVENTION DEVELOPMENT TOTAL TRANSIENT RENTAL RATE* KNOWN FUTURE CHANGES CALHOUN N/A NONE NONE NONE NONE HARDEE N/A NONE NONE NONE NONE LAFAYETTE N/A NONE NONE NONE NONE LIBERTY N/A NONE NONE NONE NONE UNION N/A NONE NONE NONE NONE BRADFORD Fl Dept of Revenue 4.0% 0.0% 0.0% 4.0% CITRUS Fl Dept of Revenue 3.0% 0.0% 0.0% 3.0% COLUMBIA Fl Dept of Revenue 5.0% 0.0% 0.0% 5.0% DESOTO Fl Dept of Revenue 3.0% 0.0% 0.0% 3.0% DIXIE Fl Dept of Revenue 2.0% 0.0% 0.0% 2.0% FLAGLER Fl Dept of Revenue 4.0% 0.0% 0.0% 4.0% FRANKLIN Fl Dept of Revenue 2.0% 0.0% 0.0% 2.0% GADSDEN Fl Dept of Revenue 2.0% 0.0% 0.0% 2.0% GILCHRIST Fl Dept of Revenue 2.0% 0.0% 0.0% 2.0% GLADES Fl Dept of Revenue 2.0% 0.0% 0.0% 2.0% HAMILTON Fl Dept of Revenue 3.0% 0.0% 0.0% 3.0% HENDRY Fl Dept of Revenue 3.0% 0.0% 0.0% 3.0% HOLMES Fl Dept of Revenue 2.0% 0.0% 0.0% 2.0% JACKSON Fl Dept of Revenue 4.0% 0.0% 0.0% 4.0% JEFFERSON Fl Dept of Revenue 2.0% 0.0% 0.0% 2.0% LEVY Fl Dept of Revenue 2.0% 0.0% 0.0% 2.0% MADISON Fl Dept of Revenue 3.0% 0.0% 0.0% 3.0% OKEECHOBEE Fl Dept of Revenue 3.0% 0.0% 0.0% 3.0% PASCO Fl Dept of Revenue 2.0% 0.0% 0.0% 2.0% SUMTER Fl Dept of Revenue 2.0% 0.0% 0.0% 2.0% WAKULLA Fl Dept of Revenue 4.0% 0.0% 0.0% 4.0% WASHINGTON Fl Dept of Revenue 3.0% 0.0% 0.0% 3.0% ALACHUA County Since 7/01 5.0% 0.0% 0.0% 5.0% BAKER County Since 5/00 3.0% 0.0% 0.0% 3.0% BAY (1) County Since 1/94 5.0% 0.0% 0.0% 5.0% BREVARD County Since 10/92 5.0% 0.0% 0.0% 5.0% BROWARD ** County Since 3/94 5.0% 0.0% 0.0% 5.0% CHARLOTTE County Since 9/90 5.0% 0.0% 0.0% 5.0% CLAY County Since 1/89 3.0% 0.0% 0.0% 3.0% COLLIER County Since 1/93 4.0% 0.0% 0.0% 4.0% DUVAL County Since 12/90 4.0% 0.0% 2.0% 6.0% ESCAMBIA County Since 6/89 4.0% 0.0% 0.0% 4.0% GULF County Since 6/01 5.0% 0.0% 0.0% 5.0% Rate will return to 4% on 1/01/20 HERNANDO County Since 1/93 5.0% 0.0% 0.0% 5.0% HIGHLANDS County Since 1/14 2.0% 0.0% 0.0% 2.0% HILLSBOROUGH County Since 1/92 5.0% 0.0% 0.0% 5.0% INDIAN RIVER County Since 10/00 4.0% 0.0% 0.0% 4.0% LAKE County Since 11/98 4.0% 0.0% 0.0% 4.0% LEE County Since 5/88 5.0% 0.0% 0.0% 5.0% LEON County Since 10/94 5.0% 0.0% 0.0% 5.0% MANATEE County Since 10/89 5.0% 0.0% 0.0% 5.0% MARION County Since 4/08 4.0% 0.0% 0.0% 4.0% MARTIN County Since 11/02 5.0% 0.0% 0.0% 5.0% MIAMI-DADE ** (2) County Since 4/88 3.0% 0.0% 3.0% 6.0% MONROE County Since 1/91 4.0% 1.0% 0.0% 5.0% NASSAU (3) County Since 5/89 4.0% 0.0% 0.0% 4.0% OKALOOSA (4) County Since 7/92 5.0% 0.0% 0.0% 5.0% ORANGE County Since 1/92 6.0% 0.0% 0.0% 6.0% OSCEOLA County Since 5/92 6.0% 0.0% 0.0% 6.0% PALM BEACH County Since 1/93 6.0% 0.0% 0.0% 6.0% PINELLAS County Since 10/90 6.0% 0.0% 0.0% 6.0% POLK County Since 1/94 5.0% 0.0% 0.0% 5.0% PUTNAM County Since 4/99 4.0% 0.0% 0.0% 4.0% ST JOHNS County Since 8/88 4.0% 0.0% 0.0% 4.0% ST LUCIE County Since 5/91 5.0% 0.0% 0.0% 5.0% Rate will return to 3% on 2/01/18 SANTA ROSA County Since 5/94 5.0% 0.0% 0.0% 5.0% SARASOTA County Since 6/92 5.0% 0.0% 0.0% 5.0% SEMINOLE County Since 9/93 5.0% 0.0% 0.0% 5.0% SUWANNEE County Since 11/01 3.0% 0.0% 0.0% 3.0% Rate will return to 2% on 7/01/21 TAYLOR County Since 7/06 3.0% 0.0% 0.0% 3.0% VOLUSIA (5) County Since 4/90 3.0% 0.0% 3.0% 6.0% WALTON (6) County Since 10/91 4.0% 0.0% 0.0% 4.0% *The total transient rental rate includes the local option taxes levied on: tourist development tax authorized by section (s.) , Florida Statutes (F.S.), tourist impact tax authorized by s , F.S., and convention development tax authorized by s , F.S. **In addition to county-wide transient rental tax rates listed in this table, Florida law authorizes certain cities in Broward and Miami-Dade counties to impose a local option municipal resort tax on transient rental transactions and on the sale of food and beverages consumed in restaurants and bars. For complete information and definitions, see Chapter , Laws of Florida, as amended by Chapters , , , and , Laws of Florida. DR-15TDT R. 01/16 These counties currently do not levy a local option transient rental tax. Call if you have questions about local option transient rental rates administered by the Department of Revenue. Attachment: Tourism Tax Table (6582 : TDT Increase) Contact your local county taxing authority to verify tax rates and to find information about collecting and paying locally administered taxes. Counties who selfadminister the transient rental rate are not required by law to notify the Department of local tax rate changes; therefore, the tax rates in this chart may not be current. The tax rates for certain jurisdictions within a county may vary. See the information following this chart. The date in the "administered by" column is the date that the county began to administer the local transient rental tax (not the date that the tax was imposed). Packet Pg. 651

12 DR-15TDT R. 01/16 N.1.c (1) Bay: 11.5% rate only applies to Zip Codes (Panama City), (Panama City), (Panama City), 32407, 32408, (Mexico Beach), and Bay's part of (2) Miami-Dade: Surfside & Bal Harbour Tax Rate is 11%; Miami Beach is 14% and the rest of Miami-Dade County is 13%. (3) Nassau: 11% rate applies to Amelia Island only (zip code 32034). (4) Okaloosa: 11% rate only applies to Voting Precincts 19, 20, 21, 22, 24, 27, 30, 33, 35, 38, 41, 42 and 44. (5) Volusia: Halifax and West Volusia Advertising Districts, and Southeast Volusia Advertising District is 12.5%. All areas outside these Districts is 9.5%. (6) Walton: 11.5% rate only applies to zip codes 32459, 32550, 32454, and Walton's part of Transient rentals are leases or rentals of living accommodations, such as hotels, motels, single-family dwellings, multi-unit dwellings, apartments, rooming houses, condominiums, timeshare resorts, vacation houses, beach houses, mobile homes, recreational vehicle parks, or any other living, sleeping, or housekeeping accommodations for a term of six months or less. See Rule 12A-1.061, Florida Administrative Code, for more information on what constitutes a rental charge and which rental charges are specifically exempt. Counties may levy local option taxes on transient rentals by vote of the county s governing body or by referendum. Local option taxes are collected in addition to the 6% state sales and use tax and any county discretionary sales surtax. Generally, the taxes paid on transient rentals may be used by the county for capital construction of tourist-related facilities, tourist promotion, and beach and shoreline maintenance; however, the authorized uses vary according to the particular levy. Many counties self-administer their local option transient rental taxes. Contact your county taxing agency to determine if your county imposes one or more of these taxes and if you are required to report and pay the taxes directly to your county taxing agency or to the Department of Revenue. If your county self-administers the local option transient rental taxes, you will need to file two tax returns and make two separate tax payments: (1) the local option transient rental taxes will be remitted to the county; and (2) the state 6% sales and use tax and the applicable discretionary sales surtax will be remitted to the Department using Form DR-15, Sales and Use Tax Return. If the Department of Revenue administers the local option transient rental taxes, you will file one tax return and make one payment including the state 6% sales and use tax, the applicable discretionary sales surtax, and the local option transient rental taxes to the Department using Form DR-15, Sales and Use Tax Return. The Local Government Financial Information Handbook, posted online at: includes detailed information about all of Florida's local option taxes. Attachment: Tourism Tax Table (6582 : TDT Increase) Packet Pg. 652

13 N.1.d Attachment: Hotels and bed tax support letters (6582 : TDT Increase) Packet Pg. 653

14 N.1.d Attachment: Hotels and bed tax support letters (6582 : TDT Increase) Packet Pg. 654

15 N.1.d Attachment: Hotels and bed tax support letters (6582 : TDT Increase) Packet Pg. 655

16 N.1.d Attachment: Hotels and bed tax support letters (6582 : TDT Increase) Packet Pg. 656

17 N.1.d Attachment: Hotels and bed tax support letters (6582 : TDT Increase) Packet Pg. 657

18 N.1.d Attachment: Hotels and bed tax support letters (6582 : TDT Increase) Packet Pg. 658

19 N.1.d Attachment: Hotels and bed tax support letters (6582 : TDT Increase) Packet Pg. 659

20 N.1.d Attachment: Hotels and bed tax support letters (6582 : TDT Increase) Packet Pg. 660

21 N.1.d Attachment: Hotels and bed tax support letters (6582 : TDT Increase) Packet Pg. 661

22 N.1.e Attachment: PowerofTourismSlides (6582 : TDT Increase) Packet Pg. 662

23 N.1.e Attachment: PowerofTourismSlides (6582 : TDT Increase) Packet Pg. 663

24 N.1.e Attachment: PowerofTourismSlides (6582 : TDT Increase) Packet Pg. 664

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