§ 2-990. Responsibilities and duties.

(a)

It shall be the duty and responsibility solely of the Board of County Commissioners as the taxing authority of the county to consider and determine if an ordinance shall be enacted levying and imposing a tourist development tax subject to referendum election. Prior to enactment of an ordinance levying and imposing a tourist development tax, the tourist development council shall prepare and submit to the Board of County Commissioners for its approval a plan for the use of tourist development tax revenues. It shall be the administrative duty of the tourist development council as an advisory council to advise the Board of County Commissioners regarding the elements of a plan and recommend to the Board of County Commissioners a plan for the uses of tourist development tax revenues, which plan the Board of County Commissioners shall thereafter consider, modify, and/or adopt for submittal to the voters by referendum. The plan shall set forth the anticipated net tourist development tax revenue to be derived by the county for the 24 months following the levy of the tax; the tax district in which the tourist development tax is proposed; and a list, in the order of priority, of the proposed uses of the tax revenue by specific project or special use as the same are authorized under F.S. § 125.0104(5). The plan shall include the approximate cost or expense allocation for each specific project or special use. The plan shall be submitted on or before July 1, 1992, by the tourist development council to the Board of County Commissioners for its modification or approval.

(b)

In the event the tourist development council as an advisory body is unable to fulfill its responsibility and duty to prepare and submit in a timely fashion a tourist development tax plan which includes all statutorily required elements, the Board of County Commissioners may at its option dissolve the existing tourist development council and reappoint a new tourist development council by resolution. Additionally, the Board of County Commissioners may, at its option, pursue any and all legal remedies available to ensure performance by the tourist development council of its duties and responsibilities.

(c)

Upon adoption of an ordinance levying and imposing a tourist development tax, the tourist development council shall make recommendations to the Board of County Commissioners for the effective operation of the special projects or for uses of the tourist development tax revenue. The tourist development council shall continuously review expenditures of revenues from the tourist development trust fund and shall receive, at least quarterly, expenditure reports from the Board of County Commissioners or its designee. Expenditures which the council believes to be unauthorized shall be reported to the Board of County Commissioners and the department of revenue for review pursuant to F.S. § 125.0104(4)(e).

(Ord. No. 92-18, § 5)