§ 11.6-17. Use of tax revenues; adoption of tourist development plan.
The tax revenues received pursuant to this article shall be used to fund the Polk County Tourist Development Plan which is hereby adopted as follows: ;bl; Tourist Development Plan
Under provisions of the Local Option Tourist Development Act, a five (5) per cent tourist development tax will be levied, as set out above, throughout Polk County. The following categories of use of the tax are hereby authorized:
A.
Capital Projects: To acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate, or promote one or more publicly owned and operated convention centers, sports stadiums, sports arenas, coliseums, auditoriums, or museums that are publicly owned and operated or owned and operated by not-for-profit organizations and open to the public, within the boundaries of Polk County and/or to pay the debt service on bonds issued to finance such projects. Specifically, such funds shall be used to improve or repair Joker Marchant Stadium (f/k/a Tiger Town), the Lakeland Center and other secondary facilities. Any such purposes may be implemented through service contracts and leases with lessees with sufficient expertise or financial capability to operate such facilities.
B.
To promote and advertise tourism in the State of Florida and nationally and internationally. If tax revenues are expended for an activity, service, venue or event, the activity, service, venue or event shall have as one of its main purposes the attraction of tourists as evidenced by the promotion of the activity, service, venue or event to tourists. Such venues may include soccer complexes.
C.
Any other use authorized by the Florida Legislature in Section 125.0104, Florida Statutes, which this board finds will provide for the advancement, generation, growth and/or promotion of tourism, the enhancement of the tourist industry, and/or the attraction of tourists from within and without Florida to Polk County.
D.
A maximum of fifteen (15) per cent per year of the expenditure of revenue from the first two cents ($0.02) levied pursuant to Section 125.0104(3)(c), Florida Statutes, as set out in Section 1 [11.6-16] above, shall be allocated to cultural and arts activities, services, venues or events which have, as one of their main purposes, the attraction of tourists as evidenced by the promotion of the activity, service, venue or event to tourists. The following provisions apply to the allocation of tourist development tax revenues to cultural and arts activities, services venues or events:
1.
The board may, in its sole discretion, (a) appoint an arts board made up of qualified members of the community familiar with both the visual and performing arts, (b) identify an existing group within the community, or (c) create a standing committee within the tourist development council to be responsible for recommending to the tourist development council a variety of grants for cultural and arts activities, services, venues or events which have, as one of their main purposes, the attraction of tourists.
2.
In the event the board appoints an arts board or community group to recommend grants, it is understood that:
i.
No revenues shall be allocated specifically for salaries related to the group selected to distribute the grant monies on behalf of the arts. However, it is recognized that the contracted services to the county by an appointed arts organization for management services can include appropriate salary expenses.
ii.
The county will pay for administrative expenses incurred by such appointed arts board or group, up to a maximum of the lesser of twenty-five thousand dollars ($25,000.00) or five (5) per cent of the portion of the tourist development tax which is allocated to arts and cultural activities during any fiscal year.
(Ord. No. 86-27, § 2, 9-30-86; Ord. No. 90-13, § 2, 5-29-90; Ord. No. 92-28, § 1, 9-15-92; Ord. No. 04-03, § 3, 1-22-04; Ord. No. 06-049, § 3, 9-13-06; Ord. No. 2011-27, § 1, 10-25-11; Ord. No. 2012-021, § 2, 7-24-12; Ord. No. 2013-001, § 3, 1-22-13)