Broward County Commission Regular Meeting

MOTION TO CONSIDER enactment of an 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.

ACTION:  (T-11:04 AM)  Following public comments the Board discussed the Purple-Sheeted Additional Materials, dated Tuesday, November 7, 2017, submitted at the request of Commissioner LaMarca (#61(1)) and Commissioner Geller (#61 (2)).  (Refer to minutes for full discussion.)

ACTION:  (T-11:36 AM) Without objection, Commissioner Geller withdrew his amendment (#61(2)).  (Refer to minutes for full discussion.)

ACTION:  (T-11:44 AM) Following further Board discussion, a motion was made by Commissioner LaMarca and seconded by Commissioner Ryan to include the amendments highlighted in the Purple-Sheeted Additional Material, dated Tuesday, November 7, 2017, submitted at the request of Commissioner Geller (#61(2)).  The motion failed.  (Refer to minutes for full discussion.)

VOTE: 2-7.  Commissioners Bogen, Rich, Udine, Vice Mayor Furr and Mayor Sharief voted no.  Commissioners Geller and Holness voted in the negative telephonically.

ACTION:  (T-11:53 AM) Filed proof of publication and enacted the Ordinance January 1, 2018, to become effective as provided by law.  (Refer to minutes for full discussion.)  (See Purple-Sheeted Additional Material, dated Tuesday, November 7, 2017, submitted at the request of County Administration.)
 
VOTE: 8-1.  Commissioners Geller and Holness voted in the affirmative telephonically.  Commissioner LaMarca voted no. 

A Resolution directing the County Administrator to publish notice of public hearing to consider enactment of the Ordinance was adopted by the Board of County Commissioners at its meeting of October 17, 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