Broward County Commission Regular Meeting

MOTION TO ADOPT Resolution No. 2017-488 directing the County Administrator to publish Notice of Public Hearing to be held on Tuesday, November 7, 2017, at 10:00 a.m., in Room 422 of the Governmental Center to consider enactment of a proposed Ordinance, the title of which is as follows:

AN ORDINANCE OF THE BOARD OF COUNTY COMMISSIONERS OF BROWARD COUNTY, FLORIDA, PERTAINING TO TAXATION; AMENDING SECTION 31½-16 OF THE BROWARD COUNTY CODE OF ORDINANCES ("CODE") BY LEVYING AN ADDITIONAL ONE PERCENT (1%) TOURIST DEVELOPMENT TAX AS A HIGH TOURISM IMPACT COUNTY; PROVIDING FOR A CERTIFIED COPY TO BE SENT TO THE FLORIDA DEPARTMENT OF REVENUE; AND PROVIDING FOR SEVERABILITY, INCLUSION IN THE CODE, AND AN EFFECTIVE DATE.
 

(Sponsored by the Board of County Commissioners)
 

(Commissioner LaMarca and a member of the public pulled this item.)

ACTION:  (T-10:59 AM)  Approved.  (Refer to minutes for full discussion.)   (See the Yellow-Sheeted Additional Material, dated Tuesday, October 17, 2017, submitted at the request of the Office of the County Attorney.)
 
VOTE: 9-0.

The proposed Ordinance was prepared by the Office of the County Attorney at the direction of the Board of County Commissioners at its meeting of October 3, 2017.

Levies an additional 1% Tourist Development Tax as a High Tourism Impact County.

Counties are authorized to impose local option tourist development taxes by Section 125.0104, Florida Statutes. The tax is imposed on statutorily defined transient rentals, and the tourism-related purposes for which the tax may be spent is also defined by statute. The County has levied a total of 5% tourist development taxes for which the uses are limited by both statute and its enabling legislation. A county that receives certification from the Florida Department of Revenue (DOR) that its sales subject to the tourist development tax exceeded $600 million during the previous calendar year may be designated as a High Tourism Impact County and authorized to levy an additional 1% tax for one or more of tourism-related authorized uses permitted in Section 125.0105. The County has received the certification from DOR, and the proposed Ordinance would levy an additional 1% tourist development tax as authorized by statute.

Sharon V. Thorsen, Senior Assistant County Attorney, 954-357-7600.