Broward County Commission Regular Meeting
Director's Name: Andrew J. Meyers
Department: County Attorney
Information
Requested Action
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MOTION TO ENACT Ordinance, the title of which is as follows:
AN ORDINANCE OF THE BOARD OF COUNTY COMMISSIONERS OF BROWARD COUNTY, FLORIDA, PERTAINING TO TOURIST DEVELOPMENT TAXES; AMENDING SECTION 311/2-16 OF THE BROWARD COUNTY CODE OF ORDINANCES ("CODE"); AND PROVIDING FOR SEVERABILITY, INCLUSION IN THE CODE, AND AN EFFECTIVE DATE.
(Sponsored by the Board of County Commissioners)
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Why Action is Necessary
A Resolution directing the County Administrator to publish notice of public hearing to consider enactment of the Ordinance was adopted by the Board of County Commissioners ("Board") at its meeting of February 25, 2025.
What Action Accomplishes
Allows for the Board's consideration of the proposed Ordinance.
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Previous Action Taken
Summary Explanation/Background
Under Section 125.0104, Florida Statutes, counties may impose a Tourist Development Tax ("TDT") on short-term rental accommodations such as hotels, motels, and similar lodgings for periods of six (6) months or less. In addition to the base two percent (2%) TDT, Section 125.0104(3)(l), Florida Statutes, permits an additional one percent (1%) tax on transient rentals ("Fourth Cent"), the revenues of which may be used to pay for (1) debt service on bonds for constructing, reconstructing, or renovating professional sports facilities, (2) certain convention center-related costs, and (3) tourism promotion and advertising. Counties imposing the Fourth Cent may also levy an additional one percent (1%) TDT under Section 125.0104(3)(n), Florida Statutes ("Fifth Cent"), for similar purposes.
In 1996 the Board enacted (1) Ordinance No. 96-09, which levied the Fourth Cent to assist in paying debt service on bonds issued to finance the construction of a professional sports facility and for s...
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