§ 13-47. Use of funds; tourist development plan.

The tax revenues received pursuant to this article shall be used to fund the county tourist development plan, which is hereby adopted as follows:

(1)

Under the provisions of F.S. § 125.0104, the Local Option Tourist Development Act, a four (4) percent tourist room tax will be levied throughout the county.

(2)

As required by the Local Option Tourist Development Act, the tourist development council plan recommends that the revenue from three (3) percent of the tourist development tax be utilized for the following projects and uses which are listed below:

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, sports and recreation complexes, coliseums, auditoriums or multipurpose exhibition halls within the boundaries of Lake County. However, these purposes may be implemented through service contracts and leases with persons who maintain and operate adequate existing facilities;

b.

To promote and advertise tourism in the State of Florida and nationally and internationally, however, if tax revenues are expended for an activity, service, venue, or event, the activity, service, venue, or event shall have as one of its main purposes the attraction of tourists as evidenced by the promotion of the activity, service, venue, or event to tourists;

c.

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, which may include any indirect administrative costs for services performed by the county on behalf of the promotion agency;

d.

To finance beach improvement, maintenance, renourishment, restoration and erosion control, including shoreline protection, enhancement, cleanup or restoration of inland lakes and rivers to which there is public access;

e.

To acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate or promote one (1) or more museums, zoological parks, fishing piers or nature centers which are publicly owned and operated or owned and operated by not-for-profit organizations and open to the public;

f.

To provide for the employment of personnel needed to operate any facilities constructed, to operate any tourism promotional agency or entity created and to carry out any programs established for tourism promotion pursuant to a. through e. above; and

g.

To provide, arrange and make expenditures for transportation, lodging, meals and other reasonable and necessary items and services for such persons, as determined by the head of any tourism promotional agency or entity created hereunder, in connection with the performance of promotional and other duties of such tourism promotional agency or entity. All such expenditures shall be consistent with F.S. § 125.0104, and F.S. § 112.061.

(3)

The revenues from the remaining one (1) percent tax shall be utilized to promote and advertise tourism in the State of Florida, nationally and internationally; however, if tax revenues are expended for an activity, service, venue, or event, the activity, service, venue, or event shall have as one of its main purposes the attraction of tourists as evidence by the promotion of the activity, service, venue or event to tourists.

(4)

The above tourist development plan may not be amended except by ordinance enacted by an affirmative vote of a majority plus one (1) additional member of the board of county commissioners.

(Ord. No. 1984-7, § II, 9-18-84; Ord. No. 1990-7, § 1, 5-1-90; Ord. No. 1993-9, § 1, 4-27-93; Ord. No. 2003-03, § 3, 1-21-03; Ord. No. 2012-45, § 2, 7-10-12)