Commission Meeting Agenda Item
Resolution 2020-116 (First and Final Reading) — A Resolution Supporting the Florida Association of Counties Adopting a Policy Statement to Expand the Use of Tourist Development Taxes for Feasibility Studies, Design and Engineering Costs
Staff Recommended Motion
Staff recommends approval of the first and final reading of Resolution 2020-116.
On Friday, November 13, 2020, Town Attorney Derek Schroth received a request from the County Attorney Melanie Marsh to distribute a draft resolution to the municipalities of Lake County for consideration before their respective governing boards in support of an amendment to Section 125.0104(5) of the Florida Statutes.
The Lake County Board of County Commissioners submitted a policy proposal to the Florida Association of Counties to support an amendment to the Tourist Development Tax. The amendment, if approved by the Legislature, would allow Tourist Development Tax monies to be used to cover the costs of Project Development & Environment or other planning studies for trails and other allowable infrastructure.
A summary has been provided by the Florida Association of Counties and is included with this packet. Also included is “Exhibit A” of the FAC Report which details the changes as proposed to Section 125.0104(5) of the Florida Statutes.
Should the amendments be approved, as endorsed by Resolution 2020-116, counties could use Tourist Development Tax funding for projects in their communities in lieu of allocating funds from other sources to fund the design and engineering phases, which could potentially expedite the development of the project.
May relieve the Town of funding obligations for the phases of design and engineering of allowable facilities.
Source of Funding
Tourist Development Tax
Draft Resloution 2020-116
A RESOLUTION OF THE TOWN COMMISSION OF THE TOWN OF LADY LAKE, LAKE COUNTY, FLORIDA, SUPPORTING THE FLORIDA ASSOCIATION OF COUNTIES ADOPTING A POLICY STATEMENT TO EXPAND THE USE OF TOURIST DEVELOPMENT TAXES FOR FEASIBILITY STUDIES, DESIGN AND ENGINEERING COSTS; AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, in August 2020, the Lake County Board of County Commissioners submitted a proposed policy statement to the Florida Association of Counties (FAC) for consideration; and
WHEREAS, the proposed policy statement recommended that FAC support an amendment to Section 125.0104, Florida Statutes, to expand the use of the Tourist Development Tax to pay for feasibility and Planning, Design and Environment (PD&E) studies for eligible projects; and
WHEREAS, in 2018, the Florida Legislature amended Section 125.0104, Florida Statutes, to include as an allowable use design and engineering costs and other professional fees to bring public facilities into service but only for counties that received more than $10,000,000 in tourist development funding; and
WHEREAS, the proposed amendment would provide the same ability for counties that receive less than $10,000,000 in tourist development funding to cover the costs for planning studies needed to bring public facilities into service such as multi-use trails; and
WHEREAS, the Town of Lady Lake, Lake County, Florida, supports the FAC adopting the Tourist Development Tax policy statement.
NOW, THEREFORE, BE IT RESOLVED by the Town Commission of the Town of Lady Lake, Lake County, Florida:
Section 1. The above going recitals are incorporated herein.
Section 2. The Town of Lady Lake supports the Florida Association of Counties adopting the Tourist Development Tax policy statement which proposes an amendment to Section 125.0104, Florida Statutes, to allow as an eligible expense feasibility studies and design and engineering costs to bring eligible public facilities into service.
Section 3. This Resolution shall become effective immediately upon its adoption.
PASSED AND ADOPTED this 7th day of December, 2020, in Lady Lake, Florida, by the Lady Lake Town Commission.
Town of Lady Lake, Florida
Ruth Kussard, Mayor
Nancy Slaton, Interim Town Clerk
Approved as to form:
Derek Schroth, Town Attorney