§ 25-140. Tourist development plan.

The tax revenues received pursuant to section 25-136 shall be used to fund the county tourist development plan, which is hereby adopted as follows:

  TOURIST DEVELOPMENT PLAN

 Under the provisions of the Local Option Tourist Development Act, a two (2) percent tourist development tax was and has been levied throughout Orange County beginning May 1, 1978. The anticipated net revenue for the twelve-month period from May 1, 1978, through April 30, 1979, was two million four hundred forty-seven thousand dollars ($2,447,000.00). The anticipated net revenue for the twelve-month period from May 1, 1979, through April 30, 1980, was two million six hundred thirty-nine thousand dollars ($2,639,000.00). Orange County issued bonds, that are secured and will be liquidated by revenue from the tax, the proceeds of which were used for the construction of publicly owned facilities to be known as the "Orange County Convention Center."

As required by the local option tourist development act, the following is a list, in order of priority, of the proposed uses of the funds initially and currently available from the tourist development tax levied under section 25-136, including the approximate cost or expense allocation for each specific project or special use:

(1)

Initial priority. The initial priority for the use of the revenues derived from the tourist development tax is as follows:

a.

Payment of priority expenses of operations, maintenance and promotion of the convention center in each fiscal year in an amount up to four hundred thousand dollars ($400,000.00) or, if higher, one and seventy-four hundredths (1.74) percent of the proceeds of the tourist development tax received by or on behalf of the county during the preceding fiscal year, such amount having been found by the board of county commissioners to be sufficient, together with available gross operating revenues of the convention center, so that no funding from other sources will be required. From time to time, the four hundred thousand dollars ($400,000.00) and the one and seventy-four hundredths (1.74) percent may be adjusted to an amount and a rate determined by the board of county commissioners to reflect the correct anticipated priority expenses of operation, maintenance and promotion of the expanded convention center prior to the issuance of any bonds or other obligations to pay for such expansion. The convention center will be constructed and expanded in phases as funds become available from the tourist development tax or from the proceeds of revenue bonds issued in anticipation thereof.

b.

Construction and expansion of a convention center of approximately seven hundred seventy-one thousand (771,000) square feet plus appurtenant facilities and improvements, designed to accommodate large conventions and multi-purpose community activities, and designed to be expanded in the future. The first part of the initial phase of construction consisted of approximately one hundred fifty thousand (150,000) square feet of exhibit space plus appurtenant facilities and improvements, and cost approximately fifty-five million dollars ($55,000,000.00), plus interest. Subsequent construction in Phase II increased the convention center to approximately three hundred fifty thousand (350,000) square feet of exhibit space, at a cost of approximately seventy-six million dollars ($76,000,000.00).

c.

Payment of other operation, maintenance and promotion expenses of the convention center, up to three million dollars ($3,000,000.00) annually.

(2)

Second priority. The second priority of the plan was the construction of the Orlando Arena. Of the total cost of the arena, approximately fifty million dollars ($50,000,000.00) was paid from tourist development tax revenues or bonds secured thereby.

(3)

Third priority. For the third priority of the plan, tourist development tax revenues shall be used for construction and expansion of the convention center (including payment of debt service and compliance with indentures securing bonds relating to the financing thereof) ultimately to a size of approximately three million (3,000,000) square feet plus appurtenant structures, facilities and improvements designed to accommodate large conventions and multi-purpose community activities, as set forth in the following phases of construction:

a.

Phase IIa consisted of approximately ninety thousand (90,000) gross square footage of concourse space connecting the front portion of the Phase II lobby with Phase I. Phase IIa included a concourse and registration area, enclosure of the Vietnam memorial courtyard, increased the number of available restrooms, expansion of the covered passenger arrival area, creation of a new box office area, and added additional office space. Most of the items included in Phase IIa were originally identified in the master plan study of June 1984.

b.

Phases III and IV of construction consisted of an expansion which included approximately seven hundred fifty thousand (750,000) square feet of exhibit space for the convention center plus additional square footage for appurtenant facilities which included meeting rooms, registration areas, concourse space, food preparation and serving areas, work and storage areas, plus facilities for parking. At completion of Phases III and IV, the convention center consists of approximately one million, one hundred thousand (1,100,000) square feet of exhibit space plus appurtenant facilities and improvements.

c.

Phase V of construction consists of an expansion to include land acquisition and design, permitting and construction of approximately one million (1,000,000) square feet of additional exhibit space for the convention center and additional square footage for appurtenant facilities to include meeting rooms and registration areas, plus facilities for parking and public infrastructure to support the expansion. Phase V shall also include provision, through construction or acquisition by purchase or lease-purchase or otherwise, for adequate transportation facilities and improvements to support the convention center and activities at the convention center, including but not limited to the acquisition of land and improvements for parking, access roads or other transportation related purposes. Upon completion of Phase V, the convention center will consist of approximately two million, one hundred thousand (2,100,000) square feet of exhibit space plus appurtenant facilities and improvements.

d.

Phase VI of construction consists of an expansion to include land acquisition and design, permitting and construction of approximately one million (1,000,000) square feet of additional exhibit space for the convention center and additional square footage for appurtenant facilities to include meeting rooms and registration areas, plus facilities for parking and public infrastructure to support the expansion. Phase VI shall also include provision, through construction or acquisition by purchase or lease-purchase or otherwise, for adequate transportation facilities and improvements to support the convention center and activities at the convention center, including but not limited to the acquisition of land and improvements for parking, access roads or other transportation related purposes. Upon completion of Phase VI, the convention center will consist of approximately three million, one hundred thousand (3,100,000) square feet of exhibit space plus appurtenant facilities and improvements.

e.

The county may elect to incur eighteen million dollars ($18,000,000.00) in expenses for transportation improvements and related renovations for Phases I through IV, and may elect to incur fifty-three million dollars ($53,000,000.00) (in 1997 dollars) for capital expenditures, to be paid as debt or service contract payments, to provide convention center patrons with transportation services between the convention center and its parking facilities.

(4)

Fourth priority. The fourth priority of the plan is to provide additional funding for the payment of other expenses of operation, maintenance and promotion of the convention center in an amount equal to six million dollars ($6,000,000.00) for fiscal year 2002/03 and in an amount equal to seven million dollars ($7,000,000.00) for each year therafter.

(5)

Fifth priority. The fifth priority of the plan is to provide to the Orlando/Orange County Convention and Visitors Bureau, Inc.:

a.

An amount of funds each year for bureau operations and marketing activities equal to the revenues attributable to the tax at a rate of one-fourth (¼) of one (1) percent, plus

b.

An additional seven hundred fifty thousand dollars ($750,000.00), plus

c.

For each of the fiscal years 1998/99 through 2002/03, additional funding in an amount not less than two million dollars ($2,000,000.00) and not more than four million dollars ($4,000,000.00) per fiscal year, plus

d.

A one-time expenditure during fiscal year 2001/02 in the amount of one million dollars ($1,000,000.00) to be used by the bureau for marketing activities for the purpose of promoting vehicular tourist travel to the Orange County area, plus

e.

For fiscal year 2003/04 only, additional funding in an amount equal to two million dollars ($2,000,000.00) in accordance with the terms and limitations of the 1996 Tourism Promotion Agreement, as amended, between the county and the visitors bureau, plus

f.

An additional one-time amount of up to two million dollars ($2,000,000.00) to be paid, subject to the same terms and limitations described in clause e. above, after the final collections for July 2004 are known and as soon as practical after the July 2004 TDT collections are received, if, and to the extent that the ten-month aggregate tourist development tax collections have exceeded eighty-five million, three hundred thousand dollars ($85,300,000.00) which represents the anticipated tourist development tax budget for the ten-month period beginning October 2003 through July 2004. This additional amount will be paid only if the visitors bureau shall have presented to the board, and the board shall have approved, a plan for private sector tourism-related businesses to contribute matching funds for such additional payment, plus

g.

During the 2004/05 fiscal year additional funding as follows may be provided if:

1.

Following the final confirmation of the April 2005 collections, cumulative 2005 TDT collections through April are in excess of sixty-six million, eight hundred thousand dollars ($66,800,000.00) then payment of up to two million dollars ($2,000,000.00) may be made to the O/OCCVB based on amounts collected in excess of sixty-six million eight hundred thousand dollars ($66,800,000.00), and

2.

Following the confirmation of the final 2005 TDT collections, TDT collections are in excess of one hundred eight million two hundred thousand dollars ($108,200,000.00), a TDT payment will be calculated as the fiscal year 2005 TDT in excess of one hundred eight million two hundred thousand dollars ($108,200,000.00) up to a maximum payment of four million dollars ($4,000,000.00); with the resulting final payment to be reduced by any TDT amounts previously paid to the O/OCCVB under condition 1. above, and

3.

As an additional condition on the payment under clause 2, the O/OCCVB demonstrates to the board of county commissioners that satisfactory private sector matching funds have been combined in a public/private advertising effort with a measurable return on such advertising investment, plus

h.

For fiscal year 2005/06 only, an additional funding in an amount up to four million dollars ($4,000,000.00) to be paid in four (4) equal installments at the beginning of each quarter with the first payment being made on October 1, 2005, or as soon as practical on, before or after this date, if, and to the extent that tourist development tax collections for the preceding twelve-month period ending two (2) months before each payment date equals or exceeds one hundred eighteen million dollars ($118,000,000.00) (the "projected amount"). Should collections be less than the projected amount, then the quarterly payment will be reduced by the difference between the projected amount and the actual collections. Further, any reduced payment may be added to subsequent quarterly payments to the extent that collections rebound within fiscal year 2005/06 to an amount of collections that would provide for all payments authorized to be paid under this paragraph h. from collections exceeding the projected amount at the time of payment, plus

i.

Additional funding in the amount of four million dollars ($4,000,000.00) for fiscal year 2006/07 only for tourism advertising campaigns, to be paid in monthly installments with the first payment being made on October 1, 2006, or as soon as practical on, before or after this date, plus

j.

Additional annual funding for fiscal year 2007/08 and thereafter, in the amount of four million dollars ($4,000,000.00) only for tourism advertising campaigns, to be paid in monthly installments with the first payment being made on October 1, 2007, or as soon as practical before or after such date.

(6)

Sixth priority. In order to provide for the expansion of the Citrus Bowl, tourist development tax revenues were and are pledged to service the debt on bonds up to thirty-eight million dollars ($38,000,000.00), subject to the City of Orlando making certain other improvements to the Citrus Bowl and providing additional security for convention center debt from available city revenues, and providing the name of the Citrus Bowl stadium is hereafter known and has been officially designated as the "Florida Citrus Bowl-Orange County/Orlando Stadium." In order to provide for the further renovation of the Citrus Bowl, tourist development tax revenues may be expended, or otherwise may be pledged to service debt to be issued for such purposes, in an aggregate amount (or, if debt is issued, in an aggregate principal amount) up to nine million dollars ($9,000,000.00).

(7)

Seventh priority. The seventh funding priority of the plan is for additional funding for the Orlando/Orange County Convention and Visitors Bureau to reach a goal of two and one-half million dollars ($2,500,000.00) per year (in addition to the funding under the fifth priority) in an amount equivalent to the tax revenues attributable to a tax rate of one-fourth (¼) of one (1) percent. Together, the fifth and seventh priorities provide an amount equivalent to the tax revenues attributable to a tax rate of one-half (½) of one (1) percent, plus seven hundred fifty thousand dollars ($750,000.00) per year to the Orlando/Orange County Convention and Visitors Bureau, plus, for each of the fiscal years 1998/99 through 2002/03, additional funding in an amount not less than two million dollars ($2,000,000.00) and not more than four millon dollars ($4,000,000.00) per fiscal year.

(8)

Eighth priority. The eighth priority is to provide additional funding each year to the Orlando/Orange County Convention and Visitors Bureau for its operations and marketing activities in an amount equal to three million three hundred thousand dollars ($3,300,000.00), subject to any reductions necessitated by the funding under the ninth priority, below.

(9)

Ninth priority. The ninth priority is to promote and advertise tourism in the state and nationally and internationally by providing the following guarantees or other contractual assurances of funding:

a.

To Florida Citrus Sports Events, Inc. ("FCSE"), in each fiscal year through and including fiscal year 1996/97, an assurance of funding for the operation and promotion of the 1996 Olympic Games; and

b.

To Florida Citrus Sports Association, Inc. (FCSA), in each fiscal year through and including fiscal year 2000/01, an assurance of funding for the operation and promotion of the annual Citrus Bowl Game.

The aggregate amount of tourist development tax revenues to be expended for the foregoing shall not exceed one million dollars ($1,000,000.00) in any fiscal year. To the extent in any year that such funding is provided to either FCSE or FCSA, or both, the funding provided to the Orlando/Orange County Convention and Visitors Bureau under the eighth priority shall be reduced by a like amount in the same or subsequent year, as may be provided by agreements, guarantees, or other instruments entered into by the county from time to time with the Orlando/Orange County Convention and Visitors Bureau, FCSE, and FCSA.

(10)

Tenth priority. Reserved.

(11)

Eleventh priority. The eleventh priority of the plan is to provide funding to United Arts of Central Florida in the following amounts, which shall be allocated in their entirety to the science museum known as the Orlando Science Center to provide funding for its operation and maintenance:

10/01/99 to 9/30/00	$300,000.00
10/01/00 to 9/30/01	300,000.00

 

(12)

Twelfth priority . The twelfth funding priority of the plan is to provide funding for the promotion of tourism through the staging of the Florida Classic football game between Bethune Cookman University and Florida A&M University to be located at the Camping World Stadium (formerly known as the Citrus Bowl) in Orlando. Funding in the amount of one hundred thirty seven thousand five hundred dollars ($137,500.00) per fiscal year for fiscal year 2016/17 through fiscal year 2020/21 may be granted as provided in and subject to the terms and conditions of a contract to be entered into by the County and Florida Classic Consortium, Corporation.

(13)

Thirteenth priority. The thirteenth priority of the plan is to provide funding each year, beginning in fiscal year 2001/02, in an amount equal to three (3) percent of tourist development tax revenues collected for such year under subsections 25-136(a) through (d) to the extent permitted by F.S. § 125.0104, for: 1) arts and cultural activities, venues, services and events when one (1) of the main purposes of such activities, venues, services and events is to attract tourists; and 2) the acquisition, construction, extension, enlargement, remodeling, repair, improvement, maintenance, operation or promotion of auditoriums or museums to be used primarily for arts and culture. The expenditure of all revenues apportioned to this priority shall be governed by a resolution to be adopted by the board of county commissioners that will, at a minimum, provide or set forth the following:

a.

The establishment of an advisory council to be named the "arts and cultural affairs advisory council" (or otherwise as the board may determine in the resolution);

b.

A direction to the council to study the potential uses of the revenues apportioned hereunder, to review requests for funding from the revenues apportioned hereunder, and to make recommendations each year to the board of county commissioners with respect to budgeting the revenues apportioned hereunder; and

c.

Such other procedures, requirements, restrictions, and directions as the board may determine to be necessary or useful to the lawful and prudent use of the revenues apportioned hereunder.

(14)

Fourteenth priority. The fourteenth priority of the plan is to provide funding in fiscal year 2001/02 in the amount of seventy-five thousand dollars ($75,000.00) to the Association to Preserve the Eatonville Community, Inc. to be utilized as part of Challenge Grant No. 02-3005 to support the project entitled "Florida Black Arts Trail."

(15)

Fifteenth priority. The fifteenth funding priority of the plan is to provide funding during fiscal years 2004/05 and 2005/06 and subject to the terms and conditions of a contract to be entered into by the county and Central Florida Sports Commission, Inc., in the amount of seventy-five thousand dollars ($75,000.00) per fiscal year for promotion of tourism through the staging of the Action Sports Tour event, provided such event is located in Orlando at the TD Waterhouse Centre. Additional funding may be granted in the amount of seventy-five thousand dollars ($75,000.00) annually per fiscal year during fiscal years 2006/2007 through 2011/2012, subject to the terms and conditions of an agreement between Orange County, Florida and Central Florida Sports Commission, Inc., and provided such games are to be located in Orange County.

(16)

Sixteenth priority. The sixteenth funding priority of the plan is to provide funding annually for reimbursement of actual operation and maintenance expenses of, and to allow capital spending and carryover (from fiscal year 2018-2019 and fiscal years thereafter) for, the Orange County Regional History Center, beginning in fiscal year 2005-2006, initially in the amount up to two million, five hundred thousand dollars ($2,500,000.00, the "maximum funding amount"), with annual increases of the maximum funding amount in each subsequent year equal to the lesser of three (3) percent or the Consumer Price Index—All Urban Consumers, whichever is less, and subject to annual budget approval by the board.

(17)

Seventeenth priority. The seventeenth priority of the plan is to provide funding in the amount of two million dollars ($2,000,000.00) per year for five (5) years, beginning in fiscal year 2005/06 and continuing through fiscal year 2009/10 to the hotel revenue surcharge account to be used solely for purposes consistent with the Local Option Tourist Development Act, F.S. § 125.0104.

(18)

Eighteenth priority. The eighteenth priority of the plan is to provide funding to Tangerine Sports Association, Inc., in an amount not to exceed one million one hundred thousand dollars ($1,100,000.00) per year for up to four (4) years, beginning in fiscal year 2006/07, to fund a Champs Sports Bowl ticket guarantee for up to eighteen thousand (18,000) tickets at sixty dollars ($60.00) per ticket pursuant to the terms of an agreement to be subsequently approved by the board.

(19)

Nineteenth priority. The nineteenth priority of the plan is to provide funding, as set forth in an interlocal agreement between the county, the City of Orlando and the City of Orlando Community Redevelopment Agency (the "interlocal agreement") for certain costs associated with the construction of a new performing arts center and with the renovation and expansion of the Citrus Bowl, in order to finance and estimate three hundred fifty-two million dollars ($352,000,000.00) in project costs plus certain adjustments as further provided for and pursuant to the terms and limitations of such interlocal agreement.

(20)

Twentieth priority. The twentieth priority of the plan is to provide additional funding from legally available unallocated prior or current year revenues as approved during the county budgetary process for expenses of operation, maintenance, necessary capital improvements and renovations to, and promotion of, the convention center.

(21)

Twenty-first priority. The twenty-first priority of the plan is to provide additional funding from legally available unallocated prior or current year revenues to the Orlando/Orange County Convention and Visitors Bureau d/b/a Visit Orlando for up to five million dollars ($5,000,000.00) per year for five (5) years for increased marketing and promotion and for fiscal year 2018-19 to provide up to ten million dollars ($10,000,000.00) for increased marketing and promotion.

(22)

Twenty-second priority. The twenty-second priority of the plan is to provide additional funding from legally available unallocated prior or current year revenues to the Orlando/Orange County Convention and Visitors Bureau d/b/a Visit Orlando for up to five hundred thousand dollars ($500,000.00) per year for five (5) years for marketing and promotion for major athletic events.

(23)

Twenty-third priority. The twenty-third priority of the plan is to provide funding up to one hundred thirty seven thousand five hundred dollars ($137,500.00) per event for promotion of tourism through incentivizing the staging of multi-day NCAA championship competitions or college conference athletic championships and ancillary events related thereto in facilities located in Orange County and expected to have attendance in excess of forty thousand (40,000) as may be approved during the county budgetary process and provided that each such approved funding shall be allocated pursuant to the terms of a funding agreement.

(24)

Twenty-fourth priority . The twenty-fourth priority of the plan is to provide an assurance of funding to offset operating deficits associated with the hosting of at least two Copa America Centenario 2016 soccer games at the Citrus Bowl in an amount not to exceed four hundred seventy five thousand dollars ($475,000.00) pursuant to the terms of a funding assurance agreement approved by the board of county commissioners.

(25)

Twenty-fifth priority. The twenty-fifth priority of the plan is the promotion of tourism through the staging of the National Football League Pro Bowl in the Camping World Stadium. Funding for the 2017, 2018 and 2019 Pro Bowl for National Football League incentive payments may be granted in the following amounts, subject to the terms and conditions of a funding agreement to be entered into with Florida Citrus Sports Events, Inc.:

2017 Pro Bowl: One million dollars ($1,000,000.00);

2018 Pro Bowl: Two million dollars ($2,000,000.00);

2019 Pro Bowl: One million dollars ($1,000,000.00).

(26)

Twenty-sixth priority. The twenty-sixth priority of the plan is to provide funding to Visit Orlando beginning in fiscal year 2016-17 from legally available unallocated revenue in an initial amount not to exceed five million dollars ($5,000,000.00) (which may include the funding authorized under the twelfth, twenty-third and twenty-fifth priorities of the plan for the Florida Classic, collegiate conference championships and the NFL Pro Bowl, respectively) and in an amount up to two million dollars ($2,000,000.00) annually thereafter for expenses associated with promoting or incentivizing major athletic events provided that such events are staged in Orange County venues and that all funding awarded for any such athletic event is memorialized in a funding agreement.

(27)

Twenty-seventh priority. The twenty-seventh priority of the plan is to provide funding from legally available unallocated revenue in an amount determined by the board of county commissioners to be available for capital projects and events which shall be authorized pursuant to the application and evaluation process set forth in this article.

(28)

Twenty eighth priority. The twenty eighth priority of the plan is to provide funding in an amount not to exceed sixty million dollars ($60,000,000) for project costs associated with the construction of improvements to the Camping World football stadium, as set forth in a funding agreement approved by the board of county commissioners.

(29)

Amendments to plan. The above and foregoing tourist development plan may not be amended except by ordinance enacted by an affirmative vote of a majority plus one (1) additional member of the board of county commissioners.

(Code 1965, § 33-106; Ord. No. 78-7, § 2, 3-16-78; Ord. No. 79-6, § 3, 5-22-79; Ord. No. 82-26, § 1, 11-1-82; Ord. No. 85-30, § 3, 11-11-85; Ord. No. 86-13, § 3, 5-27-86; Ord. No. 86-27, § 4, 10-27-86; Ord. No. 88-15, § 1, 11-7-88; Ord. No. 92-31, § 1, 10-20-92; Ord. No. 94-08, § 1, 4-12-94; Ord. No. 95-24, § 2, 8-29-95; Ord. No. 96-19, § 1, 7-23-96; Ord. No. 98-24, §§ 1—3, 10-6-98; Ord. No. 99-18, §§ 1—4, 10-19-99; Ord. No. 2001-10, §§ 1, 2, 5-15-01; Ord. No. 2001-15, § 1, 7-10-01; Ord. No. 2001-16, § 1, 8-21-01; Ord. No. 2001-18, § 1—3, 11-6-01; Ord. No. 2002-18, § 1, 11-5-02; Ord. No. 2003-14, § 1, 9-23-03; Ord. No. 2004-13 , § 1, 9-28-04; Ord. No. 2005-08 , § 1, 7-19-05; Ord. No. 2006-14 , § 1, 7-18-06; Ord. No. 2006-20 , § 1, 11-14-06; Ord. No. 2007-08 , § 1, 7-26-07; Ord. No. 2009-27 , § 1, 10-6-09; Ord. No. 2011-20 , § 1, 12-6-11; Ord. No. 2013-20 , § 2, 10-22-13; Ord. No. 2016-07 , § 2, 4-5-16; Ord. No. 2016-12 , § 2, 6-28-16; Ord. No. 2016-23 , § 2, 11-1-16; Ord. No. 2016-30 , § 2, 11-29-16; Ord. No. 2017-18 , § 2, 10-31-17; Ord. No. 2018-22 , § 2, 10-16-18)