§ 40-167. Tourist development plan.

(a)

The tax revenues received pursuant to this article shall be used to fund the county tourist development plan. The following categories of use of the tax are hereby established, together with the percentage of the total amount of yearly revenues to be expended for or credited to each category:

Category	Percentage
A. To provide funding for events and activities which directly promote county tourism.	15%
B. To provide funding for cultural events and activities which promote tourism in the county.	10%
C. To fund visitor's bureaus, visitor's and convention centers, and news bureaus (as county agencies or by contract) which directly promote and advertise tourism in the county.	65%
D. Administrative expenses.	10%

 

(b)

In addition to any other powers and duties provided for agencies created for the purpose of tourism promotion for the county, such agencies shall also have the authority set forth in F.S. § 125.0104(9), as the same may be amended from time to time.

(c)

The cost of personnel of the tourist development council, or any entity under contract with the tourist development council to administer the tourist development plan, may be paid out of category A, B or C as set forth in the table in subsection (a) of this section to the extent that such personnel perform services related the relevant category.

(d)

At the end of each fiscal year, any unexpended revenues will be carried forward to the next fiscal year and reallocated to one of the foregoing categories as recommended by the tourist development council in its annual budget request.

(e)

An annual audit of the tourist development tax revenue account will be conducted and the cost of such audit will be paid out of the tourist tax revenues.

(Ord. No. 92-21, § 2, 9-8-1992; Ord. No. 98-24, § 2, 9-22-1998; Ord. No. 2007-48, § 2, 11-27-2007)