Chapter 666 - DUVAL COUNTY TOURIST DEVELOPMENT PLAN

Sec. 665.109. - Tickets and proceeds as public property. Chapter 667 - PARK VENDING Chapter 666 - DUVAL COUNTY TOURIST DEVELOPMENT PLAN[1]

Footnotes: --- (1) ---

Cross reference— Duval County tourist development council, Ch. 70.

State Law reference— Tourist development council, F.S. § 125.0104.

State rule reference—Local options resort tax, F.A.C. Ch. 12A-3.

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 and Administration.

(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 Tourist Development Plan; provided however, as used in Sections 666.106, 666.107, and 666.110 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) (n) 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.

(g)

Tourist means a person who participates in trade or recreation activities outside the County of his or her permanent residence or who rents or leases transient accommodations as described in F.S. § 125.0104(3)(a), or such other meaning as may be given under F.S. § 125.0104, as amended.

(Ord. 78-788-363, § 1; Ord. 83-591-400, § 1; Ord. 93-2135-1183, § 1; Ord. 94-872-503, § 1; Ord. 2016-140-E, § 16; Ord. 2016-599-E, § 6)

Editor's note— Ordinance 2007-839-E, § 18, authorized updated department/division names pursuant to reorganization.

Note— Former § 264.104.

Sec. 666.105. - Construction; headings.

This Chapter shall be strictly construed to accomplish its purposes. The Section and subsection headings inserted in this Chapter are for convenience only and are not intended to and shall not be construed to limit, enlarge or affect the scope or intent of this Chapter, nor the meaning of any provision, condition or term hereof.

(Ord. 78-788-363, § 1; Ord. 83-591-400, § 1; Ord. 2016-599-E, § 6)

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)(n) 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, resort motel, apartment, apartment motel, rooming house, mobile home park, recreational vehicle park, condominium, timeshare resort or vacation rental property (such as AIRBNB or VRBO) 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. Pursuant to F.S. § 125.0104, three percent of the tax collected shall be used by the City for actual administrative costs incurred. Such three percent for administrative costs shall be allocated within the City, with one third of the three percent allocated to the Tax Collector.

(d)

County and City responsibilities. 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 and Administration 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; Ord. 2016-140-E, § 16; Ord. 2016-599-E, § 6; Ord. 2020-356-E, § 3; Ord. 2022-515-E, § 4)

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 one percent (1%) for the Tax Collector's administrative costs pursuant to Section 666.106, Ordinance Code. Upon receipt of such funds from the Tax Collector, the Director of Finance and Administration shall credit the Tourist Development Tax Special Revenue Fund established by Section 111.600, Ordinance Code, with the total amount received. The funds in the Tourist Development Tax Special Revenue Fund shall be expended in accordance with Section 111.600 and as provided in this Chapter and the annual budget approved by the City Council.

(Ord. 78-788-363, § 1; Ord. 83-591-400, § 1; Ord. 90-656-410, § 3; Ord. 2006-422-E, § 124; Ord. 2016-140-E, § 16; Ord. 2016-599-E, § 6)

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.

(a)

Legislative findings; plan adoption. The City Council finds and declares that the Duval County Tourist Development Plan ("Tourist Development Plan" or "Plan"), consisting of the six components described in Section 666.108(b) below, will provide for the advancement, generation, growth and promotion of tourism, enhancement of the tourist industry, attraction of conventioneers and tourists from within and without the State to the City. The City Council hereby adopts, creates and establishes the Tourist Development Plan which shall be funded by the "original" tourist development tax revenues imposed by Section 666.106, Ordinance Code, and deposited into the Tourist Development Tax Special Revenue Fund pursuant to this Chapter and Section 111.600, Ordinance Code.

(b)

Plan components. The Tourist Development Plan shall consist of the six components described in Section 666.108(b)(1)—(6). Tax revenues shall only be expended on the services, activities and/or uses described in each component. The Tourist Council shall implement and administer the Plan in strict compliance with the Plan components. The Tourist Council shall not deviate from the Plan components and the services, activities and/or uses described therein in the implementation and administration of the Plan without City Council approval pursuant to a Plan amendment. The six Plan components are as follows:

(1)

Tourism Marketing, Sales, Experiences and Promotion. This component shall require the establishment of a contract with a County destination marketing organization to be selected by the City Council (the "Contract") to provide services for the promotion and betterment of tourism within and for the County in the following subcategories. The specific services and deliverables to be provided under each of the following subcategories shall be set forth in the annual plans as mutually agreed by the Tourist Council and the selected County destination marketing organization:

(i)

Destination Experience. This component shall require the establishment of a team of tourism staff members which shall operate and serve as the City's premier experts on tourist attractions, activities and events, accommodations, and restaurants available to tourists and groups who visit the City, which includes Atlantic Beach, Neptune Beach, Jacksonville Beach (collectively, the "Beaches") and the town of Baldwin.

(ii)

Marketing Services. This component shall require the marketing of existing tourist-oriented facilities, attractions, activities and events, located or occurring within the City through advertising and marketing campaigns, and through social media, print and other mediums, including campaign branding targeting groups and meetings to select the City as the destination for their event.

(iii)

Convention and Group Sales. This component shall require active sales efforts and work for further expansion of the City as a convention and meeting site for groups and conferences.

(iv)

Convention grants, sponsorships and promotions. This component shall require active efforts for grants, sponsorships, promotions, marketing co-ops and other opportunities for groups, sporting events, meetings, conferences, conventions and other organizations to entice them to come to the City with their tourism business or to supplement existing tourism businesses within the City with marketing and promotional endeavors.

(2)

Planning and Research. This component shall require the development and planning of additional tourist facilities and attractions in the City. The services to be provided under this component shall include:

(i)

Identification of undeveloped tourist attractions. Identification of potential or undeveloped tourist attractions, (other than a convention center), in the City which will include a study to determine the existence, location, and potential tourist benefit to the City of such attractions, and the beginning of a short range plan to develop such of these attractions as may indicate an economically feasible benefit; and

(ii)

Planning. Development of a strategic plan for the expansion of business at existing tourist accommodations, and expansion of existing developed tourist attractions for coordination of development efforts, advertising and promotion of such facilities.

(3)

Event Grants. This component shall authorize the Tourist Council to award special event grants in accordance with grant guidelines established by the Tourist Council without further City Council approval.

(4)

Development. Acquisition of and improvements to certain publicly owned facilities or certain facilities publicly owned and operated or owned and operated by a not for profit and open to the public. This component shall consist of a development account used to acquire, construct, extend, enlarge, remodel or improve publicly owned convention centers, coliseums (e.g., arena) or auditoriums (e.g., performing arts center), or aquariums or museums that are publicly owned and operated or owned and operated by a not for profit organization. Such facilities owned and operated by a not for profit corporation must be open to the public. Activities and projects funded from this account shall be approved by the City Council.

(5)

Contingency for any uses authorized under F.S. § 125.0104(5)(a). This component shall consist of a reserve account used to fund unforeseen opportunities of major significance to tourism in the City. Activities and projects funded from this account may be for any uses authorized under F.S. § 125.0104(5)(a).

(6)

Promotion of the Jacksonville Equestrian Center. This component shall require the promotion of the Jacksonville Equestrian Center. The promotion services to be provided under this component shall be awarded through Equestrian Center Grants in accordance with the grant guidelines established by the Tourist Council.

(c)

Separate accounts established.

(1)

Development account. There shall be a separate development account ("Development Account") established, in addition to the Tourist Development Tax Special Revenue Fund, to receive the annual budgeted allocations. The development account shall only be used to fund the Plan component activities described in subsection (b)(4) (i.e., acquisition, construction, extension, enlargement, remodel or improvement of publicly owned convention centers, coliseums (e.g., arena) or auditoriums (e.g., performing arts center), or aquariums or museums that are publicly owned and operated or owned and operated by a not for profit organization and open to the public). The Development Account shall be created pursuant to Section 111.600, Ordinance Code, and any activities and projects funded from the account shall be approved by City Council.

(2)

Contingency Account. There shall be a separate contingency account ("Contingency Account") established within the Tourist Development Tax Special Revenue Fund to receive the funding allocated to the Plan component described in subsection 666.108(b)(5) to be used for unforeseen opportunities of major significance to tourism in the City, and any awards funded from this account shall not require further City Council approval. The Contingency Account shall be created pursuant to Section 111.600, Ordinance Code.

(3)

Convention Grants, Sponsorships and Promotions Account. There shall be a separate account (Convention Grants, Sponsorships and Promotions Account) established within the Tourist Development Tax Special Revenue Fund to receive the funding allocated to the Plan subcomponent described in subsection 666.108(b)(1)(iv) to be used for such convention grants, sponsorships and promotions as approved annually by the Tourist Council. The Convention Grants, Sponsorships and Promotions Account shall be created pursuant to Section 111.600, Ordinance Code, and any award funded from this account shall not require further City Council approval. Any unspent balance in the Convention Grants, Sponsorships and Promotions Account at the end of each fiscal year shall carry over to the next fiscal year.

(4)

Equestrian Center Grants Account. There shall be a separate equestrian center grants account ("Equestrian Center Grants Account") established within the Tourist Development Tax Special Revenue Fund to receive the funding allocated to the Plan component described in subsection 666.108(b)(8) to be used for equestrian center grant awards. The Equestrian Center Grants Account shall be created pursuant to Section 111.600, Ordinance Code, and any equestrian center grant award funded from this account shall not require further City Council approval. Any unspent balance in the Equestrian Center Grants Account at the end of each fiscal year shall carry over to the next fiscal year.

(d)

Contract providers. Contract providers of Plan components shall be procured pursuant to Chapter 126, Ordinance Code, with the exception that any contract entered between City and Visit Jacksonville shall be exempt therefrom. Contract providers that are contracted to market and promote the area for tourism or convention business shall be deemed "County destination marketing organizations" as defined in F.S. § 288.923.

(e)

Plan Review. The Tourist Council pursuant to Chapter 70, Ordinance Code, 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 City Council for changes in the Plan, including the addition or deletion of Plan components and changes to the services, activities and/or uses contained therein, including changes to the amount of funding allocated to the designated County destination marketing organization.

(f)

Amendments. As required by F.S. § 125.0104, the Plan created and established in this Section may not be amended except by an ordinance enacted by an affirmative vote of a majority plus one additional member of the City Council.

(Ord. 2016-599-E, §§ 7, 8; Ord. 2018-472-E, § 3; Ord. 2019-152-E, § 5; Ord. 2019-554-E, § 6; Ord. 2019-769-E, § 6; Ord. 2020-356-E, § 3; Ord. 2022-515-E, § 4)

Editor's note— Ord. 2016-599-E, § 7, amended the Code by repealing former § 666.108, which pertained to similar subject matter, and derived from Ord. 78-788-363, Ord. 83-591-400, and Ord. 2016-504-E.

Sec. 666.109. - 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 Tax Special Revenue Fund, Development Account, and Contingency Account have been expended in accordance with the budget and Tourist Development Plan, but thereafter only with the approval of the Council.

(Ord. 78-788-363, § 1; Ord. 83-591-400, § 1; Ord. 2016-599-E, § 6)

Editor's note— Ord. 2016-599-E, §§ 6 and 7, repealed former § 666.109 and renumbered former § 666.110 as a new § 666.109. Former § 666.109 pertained to administration of plan, and derived from Ord. 78-788-363; Ord. 83-591-400; Ord. 2005-1283-E; and Ord. 2011-732-E.

Sec. 666.110. - Reserved.

Note— See editor's note, § 666.109.

Sec. 666.111. - Penalty bills less than $10.

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.

(Ord. 91-1248-492, § 6)

Sec. 665.109. - Tickets and proceeds as public property. Chapter 667 - PARK VENDING