§ 11.6-16. Imposed; additional to other taxes, fees; collection; return and payment; record keeping.
(a)
(1)
Pursuant to Section 125.0104(c) and (d), Florida Statutes, there is hereby levied and imposed and set a tourist development tax throughout Polk County, Florida, at a rate of three (3) per cent; and
(2)
Pursuant to Section 125.0104(l), Florida Statutes, there is hereby levied and imposed and set a tourist development tax throughout Polk County, Florida, at a rate of one-half (0.5) per cent, of each whole and major fraction of each dollar of the total rental charged each person who rents, leases or lets for consideration any living quarters or accommodations in any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, rooming house, tourist or trailer camp or condominium for a term of six (6) months or less.
(b)
A subdistrict including the following described property:
A parcel of land lying in Polk County, Florida, described as follows: Begin at the intersection of the centerline of the Withlacoochee River and the west boundary of Township 28, thence Southerly along said west township line 25.4 miles, more or less to the centerline of Shepherd Road; thence Easterly along said centerline of the CSX Railroad; thence Southwesterly along said Centerline of CSX Railroad 0.4 miles; thence East 6.6 miles, more or less, to the centerline of E.F. Griffin Road; thence Northerly along said centerline of E.F. Griffin Road 1.3 miles, more or less, to the centerline of U.S. 98; thence Northwesterly along said centerline of U.S. 98 0.7 miles, more or less, to the centerline of Hancock Avenue, S.E.; thence Easterly along said centerline of Hancock Avenue, S.E. 1.0 miles, more or less, to the west shoreline of Lake Hancock; thence Northerly along said west shoreline to the centerline of Saddle Creek; thence northerly along said centerline of Saddle Creek 1.9 miles, more or less, to the centerline of Old Dixie Highway extended south; thence Northerly along said centerline extended and said centerline of Old Dixie Highway 2.1 miles, more or less, to the centerline of East Carroll Road; thence Westerly along said centerline of East Carroll Road 0.25 miles, more or less to the centerline of North Carroll Road; thence Northerly 7.0 miles, more or less, to the intersection of State Road 33 and Old Polk City Road; thence Northwesterly 7.9 miles, more or less, to the intersection of Moore Road and Dean Still Road; thence Westerly along the centerline of Dean Still Road 2.2 miles, more or less, to the centerline of Rock Ridge Road; thence Northwesterly 7.0 miles, more or less to the Point of Beginning. Said parcel contains 263 square miles, more or less,
is hereby established in Polk County, Florida. Within this subdistrict, pursuant to Section 125.0104(l), Florida Statutes, an additional one-half (0.5) per cent tourist development tax is hereby levied and imposed on each whole and major fraction of each dollar of the total rental charged each person who rents, leases or lets for consideration any living quarters or accommodations in any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, rooming house, tourist or trailer camp or condominium for a term of six (6) months or less.
(c)
A second subdistrict including all of the lands within the boundaries of Polk County not described in subsection (b) above, which subdistrict was established in 1993 by Ordinance No. 93-52, is hereby continued, extended, and reimposed in Polk County, Florida. Within this second subdistrict, pursuant to Section 125.0104(l), Florida Statutes, an additional one-half (0.5) per cent tourist development tax is hereby levied, continued, extended and reimposed on each whole and major fraction of each dollar of the total rental charged each person who rents, leases or lets for consideration any living quarters or accommodations in any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, rooming house, tourist or trailer camp or condominium for a term of six (6) months or less.
(d)
Pursuant to Section 125.0104(n), Florida Statutes, there is hereby levied and imposed and set an additional tourist development tax throughout Polk County, Florida, at a rate of one (1) per cent, on each whole and major fraction of each dollar of the total rental charged each person who rents, leases or lets for consideration any living quarters or accommodations in any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, rooming house, tourist or trailer camp or condominium for a term of six (6) months or less.
(e)
The tourist development tax imposed herein, which totals five (5) per cent, shall be in addition to any other taxes, fees and considerations for the rental or lease.
(f)
The tourist development tax shall be charged by the person receiving the consideration for the lease or rental, and it shall be collected for the lease or rental, and it shall be collected from the lessee, tenant or customer at the time of payment of the consideration for such lease or rental.
(g)
The person receiving the consideration for such rental or lease shall receive, account for, and remit the tax to the Polk County tax collector at the time and in the manner provided in subsection (h) contained herein. The same duties and privileges imposed by Chapter 212, Florida Statutes, upon dealers in tangible property, respecting the collection and remission of tax, the making of returns, the keeping of books, records and accounts and the payment of a dealer's credit in compliance with the rules of the tax collector in the administration of Chapter 212, Florida Statutes, shall apply to and be binding upon all persons who are subject to the provisions of this section; provided, however, the tax collector may authorize a quarterly return of payment when the tax remitted for the proceeding quarter by the payment by the person receiving the consideration for such rental or lease did not exceed thirty dollars ($30.00).
(h)
The additional funds raised by levying and imposing the one-half (0.5) per cent tourist development taxes imposed pursuant to subsections (a)(2) and (b) above, countywide and in the first subdistrict, shall, to the extent necessary to insure the annual payment of required debt service, be used solely to pay the debt service on bonds issued to finance or refinance the construction, reconstruction or renovation of professional sports franchise facilities; to wit, construction, reconstruction and renovation of those portions of the Lakeland Center utilized as a preseason training facility by the Tampa Bay Lightning and as the home facility for the Lakeland Ice Warriors and expansion and renovation of Joker Marchant Stadium utilized as the spring training home of the Detroit Tigers major league baseball team and the home of the Lakeland Tigers minor league baseball team. To the extent that the amounts of the tourist development tax raised and levied by the imposition of the one-half (0.5) per cent tourist development taxes imposed pursuant to subsections (a)(2) and (b) above shall exceed the required debt service payments in any fiscal year, the county, and the City of Lakeland, may, by interlocal agreement, agree that the county may, at its option, apply such excess amounts to pay the principal or interest on such debt service or for any other use permitted by Florida law or by this Ordinance for the promotion of tourism.
(i)
The additional funds raised by levying, continuing, extending and reimposing the one-half (0.5) per cent tourist development tax imposed pursuant to subsection (c) above in the second subdistrict, shall be used for purposes authorized by Section 125.0104, Florida Statutes, which are consistent with the Polk County Tourist Development Plan including, but not limited to, operating, maintaining, repairing, renewing and/or replacing sports stadiums and arenas and the promotion and advertisement of tourism in the State of Florida and nationally and internationally.
(j)
The additional funds raised by levying and imposing the one per cent tourist development tax imposed pursuant to Section 125.0104(n), Florida Statutes, and subsection (d) above (the "fifth cent"), shall, to the extent necessary to ensure the annual payment of required debt service, be used to pay the debt service on bonds issued to finance or refinance the construction, reconstruction or renovation of the Lake Myrtle Sports Complex, a venue having as one of its main purposes the attraction of tourists within Polk County, for the purpose of adding soccer fields and facilities required to accommodate the Florida Youth Soccer Association Headquarters and to provide a venue for additional competitive events. To the extent that the amounts of the tourist development tax raised and levied by the imposition of the "fifth cent" of the tourist development tax imposed pursuant to subsection (d) above shall exceed the required debt service payments in any fiscal year, the county may, at its option and in its sole discretion, apply such excess amounts to pay the principal or interest on such debt service or for any other use permitted by Florida law or by this section for the promotion of tourism.
(Ord. No. 86-27, § 1, 9-30-86; Ord. No. 90-13, § 1, 5-29-90; Ord. No. 93-45, § 2, 10-19-93; Ord. No. 93-52, § 2, 12-21-93; Ord. No. 04-03, § 2, 1-22-04; Ord. No. 06-049, § 2, 9-13-06; Ord. No. 2013-001, § 2, 1-22-13)