TDC Budget Book 2024

Tourist Development Council Budget Book 2024

Tourist Development Council Board Vision

Palm Beach County will be a globally recognized destination that visitors want to experience because of its culture, lifestyle and amenities.

Budget Highlights

March 20, 2024

TO: Mayor Maria Sachs, Chair Palm Beach County Tourist Development Council

Board of Directors - Tourist Development Council

Isami C. Ayala-Collazo - Assistant County Administrator

Yelizaveta “Liz” Herman - Assistant County Attorney

Milton Segarra - The Palm Beaches

Dave Lawrence - Cultural Council for Palm Beach County

George Linley – Palm Beach County Sports Commission

Michelle Hillery – Palm Beach County Film & Television Commission

Deborah Drum – Palm Beach County Environmental Resource Management

Dave Anderson – Palm Beach County Convention Center, Oak View Group Management

Katherine Griffin – Palm Beach County Convention Center, Oak View Group Hospitality

Attached you will find the 2024 Tourist Development Council (TDC) Budget/Forecast Book for all bed tax funds. The budget and forecast offer valuable insights into the intricate nature of the tourist development program, particularly in relation to the funding of different agencies and programs as mandated by the Florida State Statute (125.0104) and Palm Beach County codification of ordinances (17111) governing tourism. Our latest FY2024 forecast has been integrated, serving as our spending target for the remainder of the fiscal year.

In brief, the outlook for FY2024 is exceptionally positive. We are currently establishing a new baseline and benchmark for bed tax collections, transitioning from previously achieved record highs. The forecast for FY2024, as outlined in this package, projects $83.3 million in bed tax collections, reflecting a (1%) decline of last year’s $84.1 million. We are currently curating campaigns and initiative aimed at driving visitation to our County during our summer months. The forecast reflects the approved spending levels for the agencies while maintaining strong reserve positions.

The 2025 Budget process began in early February with our preliminary discussions for 2025 bed tax revenue projections, budgeted spending and reserve targets by agency discussed at the February TDC Finance briefing on February 8th . The Tourist Development Council will receive monthly Bed Tax Collection Dashboards updates monitoring our status and approve a final FY2025 Budget in the April .

Sincerely,

Emanuel Perry Executive Director

Palm Beach County Tourist Development Council

Palm Beach County Tourist Development Council

Palm Beach County Board of County Commissioners

Palm Beach County Administration

OVG

BOARD OF DIRECTORS

The Palm Beach County Tourist Development (TDC) is governed by a Board of Directors consisting of nine (9) members. One member of the Council shall be the Chair of the Palm Beach County Board of County Commissioners (BCC of PBC) or any other member of the Board of County Commissioners as designated by the Chair, who shall serve as the Chair of the Council. The remaining (8) eight members of the Council shall be appointed by the BCC.

Current members of the Board, along with their required affiliation, and terms of office, are as follows:

Elected Member:

Mayor Maria Sachs, Chair of TDC

Palm Beach County Board of County Commissioners

Term: 12/23-12/24

Appointed Members

Mr. James Bronstien, Vice Chair

Category: Tourism Industry/Resident

Term Ends: 09/30/26

Mr. Jim Mostad

Category: Hotel/Motel Owner Operator

Term Ends: 09/30/24

Commissioner Christina Lambert

Category: BCC At-Large Appointment

Elected Official: Most Populous Municipality

Term Ends: 09/30/26

Mr. Daniel Hostettler

Category: Hotel/Motel Owner Operator

Term Ends: 09/30/27

Commissioner Adam Frankel

Category: Elected Municipal Official

Term Ends: 09/30/26

Mr. Don Dufresne, Esq.

Category: Tourism Industry/Resident

Term Ends: 09/30/27

Ms. Davicka Nicole Thompson

Category: Tourism Industry/Resident

Term Ends: 09/30/25

Mr. Joseph Fisher

Category: Hotel/Motel Owner Operator

Term Ends: 09/30/25

TOURIST DEVELOPMENT COUNCIL FY24 BUDGET FORECAST

TOURIST DEVELOPMENT COUNCIL FY24 BUDGET FORECAST

TOURIST DEVELOPMENT COUNCIL FY24 BUDGET FORECAST

TOURIST DEVELOPMENT COUNCIL FY24 BUDGET FORECAST

PALM BEACH

PALM BEACH COUNTY Tourist Development Council

Cultural Council for Palm Beach County Revenue and Expenses

FY 2014 to Present

PALM BEACH COUNTY Tourist Development Council

Palm Beach County Sports Commission Revenue and Expenses FY 2014 to Present

Sports Revenues

Sports Expenses

Palm Beach County Film & Television Commission Revenue and Expenses

PALM BEACH COUNTY Tourist Development Council

PALM BEACH COUNTY Tourist Development Council

Palm Beach County Beaches Revenue and Expenses

FY 2014 to Present

Beach Programs

Beach Programs

PALM BEACH COUNTY Tourist Development Council

Palm Beach County Convention Center Revenue and Expenses FY 2014 to Present

Convention Center Revenues

Convention Center Expenses

Palm Beach County 4th Cent Revenue and Expenses

PALM BEACH COUNTY Tourist Development Council FY 2014 to Present

PALM BEACH COUNTY Tourist Development Council

Palm Beach County 1st Cent Revenue and Expenses FY 2014 to Present

PALM BEACH COUNTY TOURIST DEVELOPMENT COUNCIL PERFORMANCE MEASURES

GROSS COLLECTIONS

NET COLLECTIONS

Select Year:   2023 Go

The 2023 Florida Statutes (including Special Session C)

125.0104 Tourist development tax; procedure for levying; authorized uses; referendum; enforcement.

(1) SHORT TITLE. This section shall be known and may be cited as the “Local Option Tourist Development Act.”

(2) APPLICATION; DEFINITIONS.

(a) Application. The provisions contained in chapter 212 apply to the administration of any tax levied pursuant to this section.

(b) Definitions. For purposes of this section:

1. “Promotion” means marketing or advertising designed to increase tourist-related business activities.

2. “Tourist” means a person who participates in trade or recreation activities outside the county of his or her permanent residence or who rents or leases transient accommodations as described in paragraph (3)(a).

3. “Retained spring training franchise” means a spring training franchise that had a location in this state on or before December 31, 1998, and that has continuously remained at that location for at least the 10 years preceding that date.

(3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.

(a)1. It is declared to be the intent of the Legislature that every person who rents, leases, or lets for consideration any living quarters or accommodations in any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, roominghouse, mobile home park, recreational vehicle park, condominium, or timeshare resort for a term of 6 months or less is exercising a privilege which is subject to taxation under this section, unless such person rents, leases, or lets for consideration any living quarters or accommodations which are exempt according to the provisions of chapter 212.

2.a. Tax shall be due on the consideration paid for occupancy in the county pursuant to a regulated short-term product, as defined in s. 721.05, or occupancy in the county pursuant to a product that would be deemed a regulated short-term product if the agreement to purchase the short-term right were executed in this state. Such tax shall be collected on the last day of occupancy within the county unless such consideration is applied to the purchase of a timeshare estate. The occupancy of an accommodation of a timeshare resort pursuant to a timeshare plan, a multisite timeshare plan, or an exchange transaction in an exchange program, as defined in s. 721.05, by the owner of a timeshare interest or such owner’s guest, which guest is not paying monetary consideration to the owner or to a third party for the benefit of the owner, is not a privilege subject to taxation under this section. A membership or transaction fee paid by a timeshare owner that does not provide the timeshare owner with the right to occupy any specific timeshare unit but merely provides the timeshare owner with the opportunity to exchange a timeshare interest through an exchange program is a service charge and not subject to taxation under this section.

b. Consideration paid for the purchase of a timeshare license in a timeshare plan, as defined in s. 721.05, is rent subject to taxation under this section.

(b) Subject to the provisions of this section, any county in this state may levy and impose a tourist development tax on the exercise within its boundaries of the taxable privilege described in paragraph (a), except that there shall be no additional levy under this section in any cities or towns presently imposing a municipal resort tax as authorized under chapter 67-930, Laws of Florida, and this section shall not in any way affect the powers and existence of any tourist development authority created pursuant to chapter 67-930, Laws of Florida. No county

authorized to levy a convention development tax pursuant to s. 212.0305, or to s. 8 of chapter 84-324, Laws of Florida, shall be allowed to levy more than the 2-percent tax authorized by this section. A county may elect to levy and impose the tourist development tax in a subcounty special district of the county. However, if a county so elects to levy and impose the tax on a subcounty special district basis, the district shall embrace all or a significant contiguous portion of the county, and the county shall assist the Department of Revenue in identifying the rental units subject to tax in the district.

(c) The tourist development tax shall be levied, imposed, and set by the governing board of the county at a rate of 1 percent or 2 percent of each dollar and major fraction of each dollar of the total consideration charged for such lease or rental. When receipt of consideration is by way of property other than money, the tax shall be levied and imposed on the fair market value of such nonmonetary consideration.

(d) In addition to any 1-percent or 2-percent tax imposed under paragraph (c), the governing board of the county may levy, impose, and set an additional 1 percent of each dollar above the tax rate set under paragraph (c) for the purposes set forth in subsection (5) by referendum of the registered electors within the county or subcounty special district pursuant to subsection (6). A county may not levy, impose, and set the tax authorized under this paragraph unless the county has imposed the 1-percent or 2-percent tax authorized under paragraph (c) for a minimum of 3 years before the effective date of the levy and imposition of the tax authorized by this paragraph. Revenues raised by the additional tax authorized under this paragraph may not be used for debt service on or refinancing of existing facilities as specified in subparagraph (5)(a)1. unless approved by referendum pursuant to subsection (6). If the 1-percent or 2-percent tax authorized in paragraph (c) is levied within a subcounty special taxing district, the additional tax authorized in this paragraph shall only be levied therein. The provisions of paragraphs (4)(a)-(d) shall not apply to the adoption of the additional tax authorized in this paragraph. The effective date of the levy and imposition of the tax authorized under this paragraph is the first day of the second month following approval of the ordinance by referendum or the first day of any subsequent month specified in the ordinance. A certified copy of such ordinance shall be furnished by the county to the Department of Revenue within 10 days after approval of such ordinance.

(e) The tourist development tax shall be in addition to any other tax imposed pursuant to chapter 212 and in addition to all other taxes and fees and the consideration 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 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 Department of Revenue at the time and in the manner provided for persons who collect and remit taxes under s. 212.03. The same duties and privileges imposed by chapter 212 upon dealers in tangible property, respecting the collection and remission of tax; the making of returns; the keeping of books, records, and accounts; and compliance with the rules of the Department of Revenue in the administration of that chapter shall apply to and be binding upon all persons who are subject to the provisions of this section. However, the Department of Revenue may authorize a quarterly return and payment when the tax remitted by the dealer for the preceding quarter did not exceed $25.

(h) The Department of Revenue shall keep records showing the amount of taxes collected, which records shall also include records disclosing the amount of taxes collected for and from each county in which the tax authorized by this section is applicable. These records shall be open for inspection during the regular office hours of the Department of Revenue, subject to the provisions of s. 213.053.

(i) Collections received by the Department of Revenue from the tax, less costs of administration of this section, shall be paid and returned monthly to the county which imposed the tax, for use by the county in accordance with the provisions of this section. They shall be placed in the county tourist development trust fund of the respective county, which shall be established by each county as a condition precedent to receipt of such funds.

(j) The Department of Revenue is authorized to employ persons and incur other expenses for which funds are appropriated by the Legislature.

(k) The Department of Revenue shall promulgate such rules and shall prescribe and publish such forms as may be necessary to effectuate the purposes of this section.

(l) In addition to any other tax which is imposed pursuant to this section, a county may impose up to an additional 1-percent tax on the exercise of the privilege described in paragraph (a) by ordinance approved by referendum pursuant to subsection (6) to:

1. Pay the debt service on bonds issued to finance the construction, reconstruction, or renovation of a professional sports franchise facility, or the acquisition, construction, reconstruction, or renovation of a retained spring training franchise facility, either publicly owned and operated, or publicly owned and operated by the owner of a professional sports franchise or other lessee with sufficient expertise or financial capability to operate such facility, and to pay the planning and design costs incurred prior to the issuance of such bonds.

2. Pay the debt service on bonds issued to finance the construction, reconstruction, or renovation of a convention center, and to pay the planning and design costs incurred prior to the issuance of such bonds.

3. Pay the operation and maintenance costs of a convention center for a period of up to 10 years. Only counties that have elected to levy the tax for the purposes authorized in subparagraph 2. may use the tax for the purposes enumerated in this subparagraph. Any county that elects to levy the tax for the purposes authorized in subparagraph 2. after July 1, 2000, may use the proceeds of the tax to pay the operation and maintenance costs of a convention center for the life of the bonds.

4. Promote and advertise tourism in the State of Florida and nationally and internationally; however, 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.

The provision of paragraph (b) which prohibits any county authorized to levy a convention development tax pursuant to s. 212.0305 from levying more than the 2-percent tax authorized by this section, and the provisions of paragraphs (4)(a)-(d), shall not apply to the additional tax authorized in this paragraph. The effective date of the levy and imposition of the tax authorized under this paragraph is the first day of the second month following approval of the ordinance by referendum or the first day of any subsequent month specified in the ordinance. A certified copy of such ordinance shall be furnished by the county to the Department of Revenue within 10 days after approval of such ordinance.

(m)1. In addition to any other tax which is imposed pursuant to this section, a high tourism impact county may impose an additional 1-percent tax on the exercise of the privilege described in paragraph (a) by ordinance approved by referendum pursuant to subsection (6). The tax revenues received pursuant to this paragraph shall be used for one or more of the authorized uses pursuant to subsection (5).

2. A county is considered to be a high tourism impact county after the Department of Revenue has certified to such county that the sales subject to the tax levied pursuant to this section exceeded $600 million during the previous calendar year, or were at least 18 percent of the county’s total taxable sales under chapter 212 where the sales subject to the tax levied pursuant to this section were a minimum of $200 million, except that no county authorized to levy a convention development tax pursuant to s. 212.0305 shall be considered a high tourism impact county. Once a county qualifies as a high tourism impact county, it shall retain this designation for the period the tax is levied pursuant to this paragraph.

3. The provisions of paragraphs (4)(a)-(d) shall not apply to the adoption of the additional tax authorized in this paragraph. The effective date of the levy and imposition of the tax authorized under this paragraph is the first day of the second month following approval of the ordinance by referendum or the first day of any subsequent month specified in the ordinance. A certified copy of such ordinance shall be furnished by the county to the Department of Revenue within 10 days after approval of such ordinance.

(n) In addition to any other tax that is imposed under this section, a county that has imposed the tax under paragraph (l) may impose an additional tax that is no greater than 1 percent on the exercise of the privilege described in paragraph (a) by ordinance approved by referendum pursuant to subsection (6) to:

1. Pay the debt service on bonds issued to finance:

a. The construction, reconstruction, or renovation of a facility either publicly owned and operated, or publicly owned and operated by the owner of a professional sports franchise or other lessee with sufficient expertise or financial capability to operate such facility, and to pay the planning and design costs incurred prior to the issuance of such bonds for a new professional sports franchise as defined in s. 288.1162.

b. The acquisition, construction, reconstruction, or renovation of a facility either publicly owned and operated, or publicly owned and operated by the owner of a professional sports franchise or other lessee with sufficient expertise or financial capability to operate such facility, and to pay the planning and design costs incurred prior to the issuance of such bonds for a retained spring training franchise.

2. Promote and advertise tourism in the State of Florida and nationally and internationally; however, 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.

A county that imposes the tax authorized in this paragraph may not expend any ad valorem tax revenues for the acquisition, construction, reconstruction, or renovation of a facility for which tax revenues are used pursuant to subparagraph 1. The provision of paragraph (b) which prohibits any county authorized to levy a convention development tax pursuant to s. 212.0305 from levying more than the 2-percent tax authorized by this section shall not apply to the additional tax authorized by this paragraph in counties which levy convention development taxes pursuant to s. 212.0305(4)(a). Subsection (4) does not apply to the adoption of the additional tax authorized in this paragraph. The effective date of the levy and imposition of the tax authorized under this paragraph is the first day of the second month following approval of the ordinance by referendum or the first day of any subsequent month specified in the ordinance. A certified copy of such ordinance shall be furnished by the county to the Department of Revenue within 10 days after approval of the ordinance.

(4) ORDINANCE LEVY TAX; PROCEDURE.

(a) The tourist development tax shall be levied and imposed pursuant to an ordinance containing the county tourist development plan prescribed under paragraph (c), enacted by the governing board of the county. The ordinance levying and imposing the tourist development tax shall not be effective unless the electors of the county or the electors in the subcounty special district in which the tax is to be levied approve the ordinance authorizing the levy and imposition of the tax, in accordance with subsection (6). The effective date of the levy and imposition of the tax is the first day of the second month following approval of the ordinance by referendum or the first day of any subsequent month specified in the ordinance. A certified copy of the ordinance shall be furnished by the county to the Department of Revenue within 10 days after approval of such ordinance. The governing authority of any county levying such tax shall notify the department, within 10 days after approval of the ordinance by referendum, of the time period during which the tax will be levied.

(b) At least 60 days before the enactment or renewal of the ordinance levying the tax, the governing board of the county shall adopt a resolution establishing and appointing the members of the county tourist development council, as prescribed in paragraph (e), and indicating the intention of the county to consider the enactment or renewal of an ordinance levying and imposing the tourist development tax.

(c) Before a referendum to enact or renew the ordinance levying and imposing the tax, the county tourist development council shall prepare and submit to the governing board of the county for its approval a plan for tourist development. The plan shall set forth the anticipated net tourist development tax revenue to be derived by the county for the 24 months following the levy of the tax; the tax district in which the enactment or renewal of the ordinance levying and imposing the tourist development tax is proposed; and a list, in the order of priority, of the proposed uses of the tax revenue by specific project or special use as the same are authorized under subsection (5). The plan shall include the approximate cost or expense allocation for each specific project or special use.

(d) The governing board of the county shall adopt the county plan for tourist development as part of the ordinance levying the tax. After enactment or renewal of the ordinance levying and imposing the tax, the plan for tourist development may not be substantially amended except by ordinance enacted by an affirmative vote of a majority plus one additional member of the governing board. 1 2

(e) The governing board of each county which levies and imposes a tourist development tax under this section shall appoint an advisory council to be known as the “  (name of county)   Tourist Development Council.” The council shall be established by ordinance and composed of nine members who shall be appointed by the governing board. The chair of the governing board of the county or any other member of the governing board as designated by the chair shall serve on the council. Two members of the council shall be elected municipal officials, at least one of whom shall be from the most populous municipality in the county or subcounty special taxing district in which the tax is levied. Six members of the council shall be persons who are involved in the tourist industry and who have demonstrated an interest in tourist development, of which members, not less than three nor more than four shall be owners or operators of motels, hotels, recreational vehicle parks, or other tourist accommodations in the county and subject to the tax. All members of the council shall be electors of the county. The governing board of the county shall have the option of designating the chair of the council or allowing the council to elect a chair. The chair shall be appointed or elected annually and may be reelected or reappointed. The members of the council shall serve for staggered terms of 4 years. The terms of office of the original members shall be prescribed in the resolution required under paragraph (b). The council shall meet at least once each quarter and, from time to time, shall make recommendations to the county governing board for the effective operation of the special projects or for uses of the tourist development tax revenue and perform such other duties as may be prescribed by county ordinance or resolution. The council shall continuously review expenditures of revenues from the tourist development trust fund and shall receive, at least quarterly, expenditure reports from the county governing board or its designee. Expenditures which the council believes to be unauthorized shall be reported to the county governing board and the Department of Revenue. The governing board and the department shall review the findings of the council and take appropriate administrative or judicial action to ensure compliance with this section. The changes in the composition of the membership of the tourist development council mandated by chapter 86-4, Laws of Florida, and this act shall not cause the interruption of the current term of any person who is a member of a council on October 1, 1996.

(5) AUTHORIZED USES OF REVENUE.

(a) All tax revenues received pursuant to this section by a county imposing the tourist development tax shall be used by that county for the following purposes only:

1. To acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate, or promote one or more:

a. Publicly owned and operated convention centers, sports stadiums, sports arenas, coliseums, or auditoriums within the boundaries of the county or subcounty special taxing district in which the tax is levied;

b. Auditoriums that are publicly owned but are operated by organizations that are exempt from federal taxation pursuant to 26 U.S.C. s. 501(c)(3) and open to the public, within the boundaries of the county or subcounty special taxing district in which the tax is levied; or

c. Aquariums 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 the county or subcounty special taxing district in which the tax is levied;

2. To promote zoological parks that are publicly owned and operated or owned and operated by not-for-profit organizations and open to the public;

3. To promote and advertise tourism in this state and nationally and internationally; however, if tax revenues are expended for an activity, service, venue, or event, the activity, service, venue, or event must 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;

4. To fund convention bureaus, tourist bureaus, tourist information centers, and news bureaus as county agencies or by contract with the chambers of commerce or similar associations in the county, which may include any indirect administrative costs for services performed by the county on behalf of the promotion agency;

5. To finance beach park facilities, or beach, channel, estuary, or lagoon improvement, maintenance, renourishment, restoration, and erosion control, including construction of beach groins and shoreline protection, enhancement, cleanup, or restoration of inland lakes and rivers to which there is public access as those uses relate28

to the physical preservation of the beach, shoreline, channel, estuary, lagoon, or inland lake or river. However, any funds identified by a county as the local matching source for beach renourishment, restoration, or erosion control projects included in the long-range budget plan of the state’s Beach Management Plan, pursuant to s. 161.091, or funds contractually obligated by a county in the financial plan for a federally authorized shore protection project may not be used or loaned for any other purpose. In counties of fewer than 100,000 population, up to 10 percent of the revenues from the tourist development tax may be used for beach park facilities; or

6. To acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate, or finance public facilities within the boundaries of the county or subcounty special taxing district in which the tax is levied, if the public facilities are needed to increase tourist-related business activities in the county or subcounty special district and are recommended by the county tourist development council created pursuant to paragraph (4)(e). Tax revenues may be used for any related land acquisition, land improvement, design and engineering costs, and all other professional and related costs required to bring the public facilities into service. As used in this subparagraph, the term “public facilities” means major capital improvements that have a life expectancy of 5 or more years, including, but not limited to, transportation, sanitary sewer, solid waste, drainage, potable water, and pedestrian facilities. Tax revenues may be used for these purposes only if the following conditions are satisfied:

a. In the county fiscal year immediately preceding the fiscal year in which the tax revenues were initially used for such purposes, at least $10 million in tourist development tax revenue was received;

b. The county governing board approves the use for the proposed public facilities by a vote of at least twothirds of its membership;

c. No more than 70 percent of the cost of the proposed public facilities will be paid for with tourist development tax revenues, and sources of funding for the remaining cost are identified and confirmed by the county governing board;

d. At least 40 percent of all tourist development tax revenues collected in the county are spent to promote and advertise tourism as provided by this subsection; and

e. An independent professional analysis, performed at the expense of the county tourist development council, demonstrates the positive impact of the infrastructure project on tourist-related businesses in the county.

Subparagraphs 1. and 2. may be implemented through service contracts and leases with lessees that have sufficient expertise or financial capability to operate such facilities.

(b) Tax revenues received pursuant to this section by a county of less than 950,000 population imposing a tourist development tax may only be used by that county for the following purposes in addition to those purposes allowed pursuant to paragraph (a): to acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate, or promote one or more zoological parks, fishing piers or nature centers which are publicly owned and operated or owned and operated by not-for-profit organizations and open to the public. All population figures relating to this subsection shall be based on the most recent population estimates prepared pursuant to the provisions of s. 186.901. These population estimates shall be those in effect on July 1 of each year.

(c) A county located adjacent to the Gulf of Mexico or the Atlantic Ocean, except a county that receives revenue from taxes levied pursuant to s. 125.0108, which meets the following criteria may use up to 10 percent of the tax revenue received pursuant to this section to reimburse expenses incurred in providing public safety services, including emergency medical services as defined in s. 401.107(3), and law enforcement services, which are needed to address impacts related to increased tourism and visitors to an area. However, if taxes collected pursuant to this section are used to reimburse emergency medical services or public safety services for tourism or special events, the governing board of a county or municipality may not use such taxes to supplant the normal operating expenses of an emergency medical services department, a fire department, a sheriff’s office, or a police department. To receive reimbursement, the county must:

1.a. Generate a minimum of $10 million in annual proceeds from any tax, or any combination of taxes, authorized to be levied pursuant to this section;

b. Have at least three municipalities; and

c. Have an estimated population of less than 275,000, according to the most recent population estimate prepared pursuant to s. 186.901, excluding the inmate population; or

2. Be a fiscally constrained county as described in s. 218.67(1).

The board of county commissioners must by majority vote approve reimbursement made pursuant to this paragraph upon receipt of a recommendation from the tourist development council.

(d) The revenues to be derived from the tourist development tax may be pledged to secure and liquidate revenue bonds issued by the county for the purposes set forth in subparagraphs (a)1., 2., and 5. or for the purpose of refunding bonds previously issued for such purposes, or both; however, no more than 50 percent of the revenues from the tourist development tax may be pledged to secure and liquidate revenue bonds or revenue refunding bonds issued for the purposes set forth in subparagraph (a)5. Such revenue bonds and revenue refunding bonds may be authorized and issued in such principal amounts, with such interest rates and maturity dates, and subject to such other terms, conditions, and covenants as the governing board of the county shall provide. The Legislature intends that this paragraph be full and complete authority for accomplishing such purposes, but such authority is supplemental and additional to, and not in derogation of, any powers now existing or later conferred under law.

(e) Any use of the local option tourist development tax revenues collected pursuant to this section for a purpose not expressly authorized by paragraph (3)(l) or paragraph (3)(n) or paragraphs (a)-(d) of this subsection is expressly prohibited.

(6) REFERENDUM.

(a) An ordinance enacted or renewed by a county levying the tax authorized by this section may not take effect until the ordinance levying and imposing the tax has been approved in a referendum held at a general election, as defined in s. 97.021, by a majority of the electors voting in such election in the county or by a majority of the electors voting in the subcounty special tax district affected by the tax.

(b) The governing board of the county levying the tax shall arrange to place a question on the ballot at a general election, as defined in s. 97.021, to be held within the county, which question shall be in substantially the following form:

FOR the Tourist Development Tax AGAINST the Tourist Development Tax

(c) If a majority of the electors voting on the question approve the levy, the ordinance shall be deemed to be in effect.

(d) In any case where an ordinance levying and imposing the tax has been approved by referendum pursuant to this section and 15 percent of the electors in the county or 15 percent of the electors in the subcounty special district in which the tax is levied file a petition with the board of county commissioners for a referendum to repeal the tax, the board of county commissioners shall cause an election to be held for the repeal of the tax which election shall be subject only to the outstanding bonds for which the tax has been pledged. However, the repeal of the tax shall not be effective with respect to any portion of taxes initially levied in November 1989, which has been pledged or is being used to support bonds under paragraph (3)(d) or paragraph (3)(l) until the retirement of those bonds.

(e) A referendum to reenact an expiring tourist development tax must be held at a general election occurring within the 48-month period immediately preceding the effective date of the reenacted tax, and the referendum may appear on the ballot only once within the 48-month period.

(7) AUTOMATIC EXPIRATION ON RETIREMENT OF BONDS. Notwithstanding any other provision of this section, if the plan for tourist development approved by the governing board of the county, as amended pursuant to paragraph (4)(d), includes the acquisition, construction, extension, enlargement, remodeling, repair, or improvement of a publicly owned and operated convention center, sports stadium, sports arena, coliseum, or auditorium, or museum or aquarium that is publicly owned and operated or owned and operated by a not-for-profit organization, the county ordinance levying and imposing the tax automatically expires upon the later of:

(a) The retirement of all bonds issued by the county for financing the acquisition, construction, extension, enlargement, remodeling, repair, or improvement of a publicly owned and operated convention center, sports stadium, sports arena, coliseum, or auditorium, or museum or aquarium that is publicly owned and operated or owned and operated by a not-for-profit organization; or

(b) The expiration of any agreement by the county for the operation or maintenance, or both, of a publicly owned and operated convention center, sports stadium, sports arena, coliseum, auditorium, aquarium, or museum. However, this does not preclude that county from amending the ordinance extending the tax to the extent that the board of the county determines to be necessary to provide funds to operate, maintain, repair, or renew and replace a publicly owned and operated convention center, sports stadium, sports arena, coliseum, auditorium, aquarium, or museum or from enacting an ordinance that takes effect without referendum approval, unless the original referendum required ordinance expiration, pursuant to the provisions of this section reimposing a tourist development tax, upon or following the expiration of the previous ordinance.

(8) PROHIBITED ACTS; ENFORCEMENT; PENALTIES.

(a) Any person who is taxable hereunder who fails or refuses to charge and collect from the person paying any rental or lease the taxes herein provided, either by himself or herself or through agents or employees, is, in addition to being personally liable for the payment of the tax, guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.

(b) No person shall advertise or hold out to the public in any manner, directly or indirectly, that he or she will absorb all or any part of the tax, that he or she will relieve the person paying the rental of the payment of all or any part of the tax, or that the tax will not be added to the rental or lease consideration or, when added, that it or any part thereof will be refunded or refused, either directly or indirectly, by any method whatsoever. Any person who willfully violates any provision of this subsection is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.

(c) The tax authorized to be levied by this section shall constitute a lien on the property of the lessee, customer, or tenant in the same manner as, and shall be collectible as are, liens authorized and imposed in ss. 713.67, 713.68, and 713.69.

(9) COUNTY TOURISM PROMOTION AGENCIES. In addition to any other powers and duties provided for agencies created for the purpose of tourism promotion by a county levying the tourist development tax, such agencies are authorized and empowered to:

(a) Provide, arrange, and make expenditures for transportation, lodging, meals, and other reasonable and necessary items and services for such persons, as determined by the head of the agency, in connection with the performance of promotional and other duties of the agency. However, entertainment expenses shall be authorized only when meeting with travel writers, tour brokers, or other persons connected with the tourist industry. All travel and entertainment-related expenditures in excess of $10 made pursuant to this subsection shall be substantiated by paid bills therefor. Complete and detailed justification for all travel and entertainment-related expenditures made pursuant to this subsection shall be shown on the travel expense voucher or attached thereto. Transportation and other incidental expenses, other than those provided in s. 112.061, shall only be authorized for officers and employees of the agency, other authorized persons, travel writers, tour brokers, or other persons connected with the tourist industry when traveling pursuant to paragraph (c). All other transportation and incidental expenses pursuant to this subsection shall be as provided in s. 112.061. Operational or promotional advancements, as defined in s. 288.35(4), obtained pursuant to this subsection, shall not be commingled with any other funds.

(b) Pay by advancement or reimbursement, or a combination thereof, the costs of per diem and incidental expenses of officers and employees of the agency and other authorized persons, for foreign travel at the current rates as specified in the federal publication “Standardized Regulations (Government Civilians, Foreign Areas).” The provisions of this paragraph shall apply for any officer or employee of the agency traveling in foreign countries for the purposes of promoting tourism and travel to the county, if such travel expenses are approved and certified by the agency head from whose funds the traveler is paid. As used in this paragraph, the term “authorized person” shall have the same meaning as provided in s. 112.061(2)(c). With the exception of provisions concerning rates of payment for per diem, the provisions of s. 112.061 are applicable to the travel described in this paragraph. As used31

in this paragraph, “foreign travel” means all travel outside the United States. Persons traveling in foreign countries pursuant to this subsection shall not be entitled to reimbursements or advancements pursuant to s. 112.061(6)(a)2.

(c) Pay by advancement or reimbursement, or by a combination thereof, the actual reasonable and necessary costs of travel, meals, lodging, and incidental expenses of officers and employees of the agency and other authorized persons when meeting with travel writers, tour brokers, or other persons connected with the tourist industry, and while attending or traveling in connection with travel or trade shows. With the exception of provisions concerning rates of payment, the provisions of s. 112.061 are applicable to the travel described in this paragraph.

(d) Undertake marketing research and advertising research studies and provide reservations services and convention and meetings booking services consistent with the authorized uses of revenue as set forth in subsection (5).

1. Information given to a county tourism promotion agency which, if released, would reveal the identity of persons or entities who provide data or other information as a response to a sales promotion effort, an advertisement, or a research project or whose names, addresses, meeting or convention plan information or accommodations or other visitation needs become booking or reservation list data, is exempt from s. 119.07(1) and s. 24(a), Art. I of the State Constitution.

2. The following information, when held by a county tourism promotion agency, is exempt from s. 119.07(1) and s. 24(a), Art. I of the State Constitution:

a. Booking business records, as defined in s. 255.047.

b. Trade secrets and commercial or financial information gathered from a person and privileged or confidential, as defined and interpreted under 5 U.S.C. s. 552(b)(4), or any amendments thereto.

(e) Represent themselves to the public as convention and visitors bureaus, visitors bureaus, tourist development councils, vacation bureaus, or county tourism promotion agencies operating under any other name or names specifically designated by ordinance.

(10) LOCAL ADMINISTRATION OF TAX.

(a) A county levying a tax under this section or s. 125.0108 may be exempted from the requirements of the respective section that:

1. The tax collected be remitted to the Department of Revenue before being returned to the county; and

2. The tax be administered according to chapter 212,

if the county adopts an ordinance providing for the local collection and administration of the tax.

(b) The ordinance shall include provision for, but need not be limited to:

1. Initial collection of the tax to be made in the same manner as the tax imposed under chapter 212.

2. Designation of the local official to whom the tax shall be remitted, and that official’s powers and duties with respect thereto. Tax revenues may be used only in accordance with the provisions of this section.

3. Requirements respecting the keeping of appropriate books, records, and accounts by those responsible for collecting and administering the tax.

4. Provision for payment of a dealer’s credit as required under chapter 212.

5. A portion of the tax collected may be retained by the county for costs of administration, but such portion shall not exceed 3 percent of collections.

(c) A county adopting an ordinance providing for the collection and administration of the tax on a local basis shall also adopt an ordinance electing either to assume all responsibility for auditing the records and accounts of dealers, and assessing, collecting, and enforcing payments of delinquent taxes, or to delegate such authority to the Department of Revenue. If the county elects to assume such responsibility, it shall be bound by all rules promulgated by the Department of Revenue pursuant to paragraph (3)(k), as well as those rules pertaining to the sales and use tax on transient rentals imposed by s. 212.03. The county may use any power granted in this section to the department to determine the amount of tax, penalties, and interest to be paid by each dealer and to enforce payment of such tax, penalties, and interest. The county may use a certified public accountant licensed in this state in the administration of its statutory duties and responsibilities. Such certified public accountants are bound by the same confidentiality requirements and subject to the same penalties as the county under s. 213.053.

If the county delegates such authority to the department, the department shall distribute any collections so received, less costs of administration, to the county. The amount deducted for costs of administration by the department shall be used only for those costs which are solely and directly attributable to auditing, assessing, collecting, processing, and enforcing payments of delinquent taxes authorized in this section. If a county elects to delegate such authority to the department, the department shall audit only those businesses in the county that it audits pursuant to chapter 212.

(11) INTEREST PAID ON DISTRIBUTIONS.

(a) Interest shall be paid on undistributed taxes collected and remitted to the Department of Revenue under this section. Such interest shall be included along with the tax proceeds distributed to the counties and shall be paid from moneys transferred from the General Revenue Fund. The department shall calculate the interest for net tax distributions using the average daily rate that was earned by the State Treasury for the preceding calendar quarter and paid to the General Revenue Fund. This rate shall be certified by the Chief Financial Officer to the department by the 20th day following the close of each quarter.

(b) The interest applicable to taxes collected under this section shall be calculated by multiplying the tax amounts to be distributed times the daily rate times the number of days after the third working day following the date the tax is due and payable pursuant to s. 212.11 until the date the department issues a voucher to request the Chief Financial Officer to issue the payment warrant. The warrant shall be issued within 7 days after the request.

(c) If an overdistribution of taxes is made by the department, interest shall be paid on the overpaid amount beginning on the date the warrant including the overpayment was issued until the third working day following the due date of the payment period from which the overpayment is being deducted. The interest on an overpayment shall be calculated using the average daily rate from the applicable calendar quarter and shall be deducted from moneys distributed to the county under this section.

History. ss. 1, 2, 3, 4, 5, 6, 7, 8, ch. 77-209; s. 3, ch. 79-359; s. 72, ch. 79-400; s. 4, ch. 80-209; s. 2, ch. 80-222; s. 5, ch. 83-297; s. 1, ch. 83-321; s. 40, ch. 85-55; s. 1, ch. 86-4; s. 76, ch. 86-163; s. 61, ch. 87-6; s. 1, ch. 87-99; s. 35, ch. 87-101; s. 1, ch. 87-175; s. 5, ch. 87-280; s. 4, ch. 88-226; s. 6, ch. 88-243; s. 2, ch. 89-217; ss. 31, 66, ch. 89-356; s. 2, ch. 89-362; s. 1, ch. 90-107; s. 1, ch. 90-349; s. 81, ch. 91-45; s. 230, ch. 91-224; s. 3, ch. 92-175; s. 1, ch. 92-204; s. 32, ch. 92-320; s. 4, ch. 93-233; s. 1, ch. 94-275; s. 3, ch. 94-314; s. 37, ch. 94-338; s. 3, ch. 94-353; s. 1, ch. 95-133; s. 1434, ch. 95-147; s. 3, ch. 95-304; s. 1, ch. 95-360; s. 1, ch. 95-416; ss. 44, 46, ch. 96-397; s. 43, ch. 96-406; s. 15, ch. 97-99; s. 1, ch. 98-106; s. 58, ch. 99-2; s. 1, ch. 99-287; ss. 6, 11, 14, ch. 2000-312; s. 11, ch. 2000-351; s. 14, ch. 2001-252; s. 10, ch. 2002-265; s. 1, ch. 2003-34; s. 1, ch. 2003-37; s. 2, ch. 2003-78; s. 145, ch. 2003-261; s. 1, ch. 2005-96; s. 1, ch. 2009-133; s. 1, ch. 2012-180; s. 1, ch. 2013-168; s. 2, ch. 2016-6; s. 1, ch. 2016-220; s. 1, ch. 2017-36; s. 5, ch. 2018-118; s. 1, ch. 202010; s. 3, ch. 2022-5; s. 1, ch. 2022-214; s. 45, ch. 2023-8; s. 2, ch. 2023-157.

Note. The word “of” preceding the word “the” was deleted by the editors to improve clarity.

Note. The word “for” was substituted for the word “of” by the editors to conform to context.

Copyright

County Ordinances

ARTICLE III. - TOURIST DEVELOPMENT TAX

Footnotes:

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Editor's note— Ord. No. 95-30, §§ 1—7, adopted August 15, 1995, amended the Code by repealing former Art. III, §§ 17-111—17-113, and added a new Art. III, §§ 17-111—17-116. Former Art. III pertained to similar subject matter and derived from the following ordinances:

State Law reference— Taxation to be as authorized by general law, Fla. Const. art. VII, § 1(a); Local Option Tourist Development Act, F.S. § 125.0104.

Sec. 17-111. - Title.

This article shall be known as and may be cited as the "Tourist Development Ordinance of Palm Beach County".

(Ord. No. 95-30, § 1, 8-15-95)

Sec. 17-112. - Intent and purpose.

The foregoing recitals are hereby affirmed, ratified and adopted as if set forth fully herein. The board of county commissioners (hereinafter the "board") desires to ensure the advancement, promotion, generation, development, and growth of tourism; the enhancement of the tourist industry; and the attraction of tourists and conventioneers from within the State of Florida, across the nation, and throughout the world to Palm Beach County. This is accomplished through the tourist development plan set forth herein which identifies specific projects/special uses of tourist development tax revenue in accordance with Florida Statutes, § 125.0104(5).

(Ord. No. 95-30, § 2, 8-15-95)

Sec. 17-113. - Levy of tourist development tax.

(a)    The levy and imposition of the tourist development tax (hereinafter the "tax") throughout Palm Beach County, Florida, is hereby reestablished and reenacted herein at a rate of one (1) percent which commenced on the first day of the month following approval of the referendum held September 7, 1982; which increased to two (2) percent on January 1, 1984; to three (3) percent on February 1, 1989; to four (4) percent on January 1, 1994; to five (5) percent on December 1, 2006; and to six (6) percent on February 1, 2015, of each whole and major fraction of each dollar of the total rental charged every person who rents, leases, or lets for consideration any living quarters or accommodations in any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, roominghouse, mobile home park, recreational vehicle park, or condominium for a term of six (6) months or less, unless such person rents, leases, or lets for consideration any living quarters or accommodations which are exempt according to the provisions of Chapter 212, Florida Statutes. When receipt of consideration is by way of property other than money, the tax shall be levied and imposed on the fair market value of such nonmonetary consideration.

(b)   The tax shall be in addition to any other tax imposed pursuant to Florida Statutes, Chapter 212, and in addition to all other taxes and fees and the consideration for the rental or lease.

(c)    The tax shall be charged by the person receiving the consideration 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.

(Ord. No. 95-30, § 3, 8-15-95; Ord. No. 06-038, § 1, 9-12-06; Ord. No. 2014-044, § 1, 12-16-14)

Sec. 17-114. - Collection of tourist development tax.

(a)    Initialcollection.The initial collection of the tax shall continue to be made in the same manner as the tax imposed under Part I of, Florida Statutes, Chapter 212.

(b)   Collectionandadministrationoftax.The person receiving the lease or rental consideration (also referred to herein as the "dealer") for any period subsequent to December 31, 1992, shall receive, account for, and remit the tax to the Tax Collector (hereinafter the "Tax Collector"), who shall be responsible for the collection of the tax from the dealer and the administration of the tax. The term "Tax Collector," for the purposes of this article, shall include any person in the Office of the Tax Collector designated to carry out the duties and responsibilities prescribed herein. The Tax Collector shall keep appropriate records, books, and accounts of said remittances.

(c)   Dutiesandprivilegesofdealers.The same duties and privileges imposed by Florida Statutes, Chapter 212, upon dealers in tangible property, respecting the collection and remission of the tax, the making of returns, the keeping of books, records, and accounts, and the payment of a dealer's credit as required under Florida Statutes, Chapter 212, Part 1, shall apply to and be binding upon all persons who are subject to the provisions of this article; however, the Tax Collector may authorize a quarterly return and payment when the tax remitted by the dealer for the preceding quarter did not exceed twenty-five dollars ($25.00).

(d)   Remittanceoftax.All taxes collected under this article shall be remitted to the Tax Collector, who shall collect and administer the tax according to the provisions of Florida Statutes, Chapter 212, Part 1, and shall have the same powers, duties, and responsibilities as the State of Florida Department of Revenue under Florida Statutes, Chapter 212, Part 1.

(e)   Promulgationofrulesandforms.The tax collector shall promulgate such rules, and prescribe and publish such forms as may be necessary to effectuate the purposes of this article.

(f)    Enforcementandauditfunctions.The Tax Collector shall perform the enforcement and audit functions associated with the collection and remission of the tax, including, without limitation, the following:

(1)    Examinationofbooksandrecords.For the purpose of enforcing the collection of the tax levied by this article, the Tax Collector is hereby specifically authorized and empowered to examine at all reasonable hours the books, records, and other documents of all dealers or other persons charged with the duty to report or pay a tax under this article, in order to determine whether they are collecting the tax or otherwise complying with this article. In the event said dealer or person refuses to permit such examination of its books, records, or other documents by the Tax Collector as aforesaid, such dealer or person is guilty of a violation of this article and shall be subject to the penalties provided for in, Florida Statutes § 125.69. The Tax Collector shall have the right to proceed in Circuit Court to seek a mandatory injunction or other appropriate remedy to enforce its rights against the offender, as granted by this section, to require an examination of the books and records of such dealer.

(2)    Dealertomaintainbooksandrecords.Each dealer shall secure, maintain, and keep for a period of three (3) years a complete record of rooms or other lodging, leased or rented by said dealer, together with gross receipts from such sales, and other pertinent records and papers as may be required by the Tax Collector for the reasonable administration of this article; and all such records which are located or maintained in the County shall be open for inspection by the Tax Collector at all reasonable hours at such dealer's place of business located in the County. Any dealer who maintains such books and records at a point outside the County must make such books and records available for inspection by the Tax Collector in the County. Any dealer subject to the provisions of this article who violates these provisions is guilty of a violation of this article, punishable as provided in, Florida Statutes, § 125.69.

(3)    Notificationofaudit.The Tax Collector shall send written notification, at least sixty (60) days prior to the date an auditor is scheduled to begin an audit, informing the taxpayer of the audit. The Tax Collector is not required to give sixty (60) days prior notification of a forthcoming audit in any instance in which the taxpayer requests an emergency audit.

a.    Such written notification shall contain:

1.     The approximate date on which the auditor is scheduled to begin the audit.

2.     A reminder that all of the records, receipts, invoices, exemption certificates, and related documentation of the taxpayer must be made available to the auditor.

3.     Any other request or suggestions the Tax Collector may deem necessary.

b.    Only records, receipts, invoices, exemption certificates, and related documentation which are available to the auditor when such audit begins shall be deemed acceptable for the purposes of conducting such audit.

(g)  Responsibilityforauditing,assessing,collecting,andenforcingpayment.The county, through the Tax Collector, assumes all responsibility for auditing the records and accounts of dealers and assessing, collecting, and enforcing payment of delinquent taxes. The County adopts and delegates to the Tax Collector any and all powers and authority granted to the State of Florida Department of Revenue in Florida Statutes, § 125.0104 and Part I of Chapter 212, and as further incorporated therein, to determine the amount of the tax, penalties, and interest to be paid by each dealer and to enforce payment of such tax, penalties, and interest.

(h)   Failuretochargeandcollecttax.Any dealer, either by himself or through his or her agents or employees, who fails or refuses to charge and collect the taxes herein provided is personally liable for the payment of the tax and is punishable as provided by law.

(i)    Absorptionandreliefoftaxprohibited.No person shall advertise or hold out to the public in any manner, directly or indirectly, that he or she will absorb all or any part of the tax; that he or she will relieve the person paying the rental of the payment of all or any part of the tax; or that the tax will not be added to the rental or lease consideration or, when added, that it or any part thereof will be refunded or refused, either directly or indirectly, by any method whatsoever. Any person who willfully violates this provision is punishable as provided by law.

(j)    Taxconstituteslienonproperty.The tax levied pursuant to this article shall constitute a lien on the property of the lessee, customer, or tenant in the same manner as, and shall be collectible as are, liens authorized and imposed in Florida Statutes, §§ 713.67, 713.68, and 713.69.

(k)    Useoftaxrevenues.Tax revenues collected hereunder may be used only in accordance with the provisions of Florida Statutes, § 125.0104.

(l)    Taxesarecountyfunds.All taxes imposed by this article shall become county funds at the moment of collection and shall for each month be due to the Tax Collector on the first day of the succeeding month and be delinquent on the twenty-first day of such month. All returns postmarked after the twentieth day of such month are delinquent.

(m)   RemittanceoftaxescollectedandinterestthereontoClerk.All taxes collected hereunder, less the costs of administration on the collections received, shall be remitted monthly to the Clerk of the Board and placed in the "Palm Beach County Tourist Development Trust Fund." Interest on the collections received by the tax collector shall be remitted to the Clerk of the Board quarterly and placed in the "Palm Beach County Tourist Development Trust Fund."

(n)    Costsofadministration.A portion of the tax collected may be retained by the tax collector for the costs of administration, but such portion shall not exceed two (2) percent of collections. The percentage of tax revenues retained by the tax collector for the costs of administration will be accounted for by the Tax Collector in the same manner in which other fees and commissions paid to the Tax Collector by the board are accounted. The excess fees will be distributed to the board in accordance with Florida Statutes, § 218.36.

(Ord. No. 95-30, § 4, 8-15-95)

Sec. 17-115. - Tourist development council.

(a)   Establishment;membership.There is hereby established, pursuant to the provisions of Florida Statutes, § 125.0104, an advisory council to be known as the "Palm Beach County Tourist Development Council," hereinafter referred to as the "council." The Council shall be composed of nine (9) members. One (1) member of the Council shall be the Chair of the Board or any other member of the Board, as designated by the Chair, who shall also serve as chair of the Council. The remaining eight (8) members of the Council shall be appointed by the Board and shall have the following representative classifications:

(1)    Two (2) members who are elected municipal officials, one (1) of whom shall be from the most populous municipality in the County.

(2)    Three (3) members who are owners or operators of motels, hotels, recreational vehicle parks, or other tourist accommodations in the County and subject to the tax.

(3)    Three (3) members who are involved in the tourist industry and who have demonstrated an interest in tourist development, but who are not owners or operators of motels, hotels, recreational vehicle parks, or other tourist accommodations in the County and subject to the tax.

(b)  Termsandconditionsofmembership.All members of the Council shall be electors of the County at the time of appointment and while serving on the Council. The members of the Council shall serve for staggered terms of four (4) years. There shall be no limit on the number of terms an individual may serve. Those members of the Council appointed by the Board of County Commissioners in its resolution dated March 3, 1981, establishing the initial council, shall continue to serve in such capacities for the terms set forth therein. Members of the Council may be reappointed, provided they continue to meet the qualifications of membership, and may be removed with or without cause in the same manner as is presently set forth by resolution for the appointment of such members. A vacancy on the Council not occurring by expiration of terms shall be filled by the Board for the unexpired term in the same manner as is presently set forth by resolution for appointments to the Council.

(c)    Removalforlackofattendance.Members of the Council shall be automatically removed for lack of attendance. Lack of attendance means failure to attend three (3) consecutive meetings or failure to attend at least two-thirds of the regularly scheduled meetings during a calendar year. Participation for less than three-fourths of a meeting shall be the same as a failure to attend a meeting. Absences shall be entered into the minutes at the next regularly scheduled meeting of the Council. Members removed under this paragraph shall not continue to serve until a new appointment is made and removal shall create a vacancy.

(d)  Noticeofmeetings.Reasonable public notice of all council meetings shall be provided and all such meetings shall be open to the public at all times.

(e)   Compliancewithcodeofethics.Council members shall be governed by the applicable provisions of the Palm Beach County Code of Ethics, Ordinance 2009-051, as it may be amended and as codified in article XIII, sections 2-441 through 2-448 of the Code of Laws and Ordinances.

(f)   Annualreport.The Council shall submit an annual report to the Board pursuant to policies and procedures adopted by the Board.

(g)  Quorum.A quorum must be present for the conduct of all council meetings. A majority of the members appointed shall constitute a quorum. All meetings shall be governed by Robert's Rules of Order.

(h)    Recommendationstoboard.The Council shall, from time to time, make recommendations to the Board for the effective operation of the special projects or for uses of the tax revenue and perform such other duties as may be prescribed by ordinance or resolution of the Board. Prior to making recommendations to the Board as indicated above, the Council shall review each proposal for expenditure of funds and determine that such expenditures comply with the plan set forth in section 17-116 herein.

(i)    Reviewofexpenditures.The Council shall continuously review all expenditures of revenues from the Tourist Development Trust Fund and shall receive, at least quarterly, expenditure reports from the Board or its designee. Expenditures which the Council believes to be unauthorized by the provisions of this article shall be reported to the Board and the State Department of Revenue. The Board, upon receiving notification of expenditures believed to be unauthorized by the Council, shall review the Council's findings and take such administrative or judicial action as it sees fit to ensure compliance with this article and the provisions of Florida Statutes, § 124.0104.

(Ord. No. 95-30, § 6, 8-15-95; Ord. No. 03-001, § 1, 1-7-03; Ord. No. 2010-045, § 1, 10-19-10)

Sec. 17-116. - Tourist development plan.

The tax revenues received pursuant to this article shall be used to fund the Palm Beach County Tourist Development Plan which is hereby adopted as follows:

PalmBeachCounty

TouristDevelopmentPlan

(a)   Purpose.Pursuant to the provisions of the Local Option Tourist Development Act, this tourist development plan (hereinafter the "plan") establishes the uses of the tax revenue by specific project or special use as authorized in F.S. § 125.0104(5). The plan also includes the expense allocation by the percentage for each specific project or special use.

(b)   Useandallocationoftaxrevenues.The following categories of use of each individual percent of the bed tax are set forth below in subsection (1) with the percentage of the total amount of yearly revenue to be expended for, or credited to, each category, subject to the provisions of subsection (3) of this section 17-116, as set forth in subsection (2) commencing February 1, 2015:

(1)   Categoriesofuse:

a.   CategoryA:Promote and advertise County tourism in the state and nationally and internationally, including the provision of a convention and visitors bureau.

b.   CategoryB:Provide for cultural and fine and non-fine arts entertainment, festivals, programs, and activities which directly promote County tourism.

c.   CategoryC:Provide for beach improvement, maintenance, renourishment, restoration and erosion control with an emphasis on dune restoration where possible.

d.   CategoryD:Provide for film and television marketing and development activities which directly promote County tourism.

e.   CategoryE:Provide for special major projects and events which directly further, advance, improve, promote and generate County tourism. To be selected and funded pursuant to subsection (c) of this section 17-116.

f.    CategoryF:Provide for the operation and maintenance of a convention center. To be funded pursuant to subsection (c) of this section 17-116.

g.   CategoryG:Attract, stimulate, market and execute sports events and activities in order to promote the County nationally and internationally as a sports destination, including the financing of the construction of Blum Stadium, a sports stadium, all of which directly promote County tourism.

h.   CategoryH:

1.     Plan, design and construct, extend, enlarge, remodel, repair, and/or improve a convention center and professional sports franchise facilities.

2.     Debt service relating to bonds issued to finance the construction of professional sports franchise facilities and a convention center.

3.     The planning and design costs incurred prior to the issuance of such bonds.

4.     Operational and maintenance costs of a convention center.

i.    CategoryI:Provide payment on:

1.     Debt service relating to bonds issued to finance the construction of professional sports franchise facilities and a convention center;

2.     The planning and design costs incurred prior to the issuance of such bonds; and

3.     The operation and maintenance cost of a convention center for ten (10) years.

(2)    Percent of yearly revenue is hereby amended as follows:

E See subsection (c) of this Section 17-116.

F See subsection (c) of this Section 17-116.

(c)   Specialallocations.

(1)   Allocationsforconventioncenteroperationsandmaintenanceandspecialmajorprojectsandevents.Notwithstanding the percentages allocating the initial three (3) percent of the bed tax revenues to the various categories of uses as set forth above in subsection (b), each year commencing October 1 2014 a total of two hundred fifty thousand dollars ($250,000.00) of the second, third and fifth percent of bed tax revenues shall not be allocated for the operation and maintenance costs of a convention center (Category F), but shall be transferred to an account (Category E) which shall be reserved for

special major projects and events, and a total of one hundred fifty thousand dollars ($150,000.00) of the second, third and fifth percent of bed tax revenues and one hundred twenty-five thousand dollars ($125,000.00) of the sixth percent of bed tax revenues shall be transferred into an account (Category E) which shall be reserved for special major projects and events which may arise from time to time offering the County the opportunity to further, advance, improve, promote and generate County tourism. The TDC shall authorize expenditures for such projects upon review and assurance that the project or event is a use authorized under F.S. § 125.0104(5), and is consistent with the plan. The Category E reserve account shall not be limited to any amount.

a.    Special allocations from the operating reserve fund of the first percent tax; notwithstanding the allocation of the first percent of bed tax revenues to the use provided for in Category H.

b.    An amount equal to the project budget, approved by the Board for the costs for renovation of the Airport Center Building and the relocation of the Tourist Development Council and its agencies, shall be transferred from the first percent of the bed tax fund to the capital project fund.

c.    Upon fulfillment of the funding obligations set forth above in subsections (2)(a), revenues from the first percent of the bed tax shall be allocated for Category H uses.

d.   Professionalsportsfranchisefacilitiesandconventioncenter.A tourist development plan for professional sports franchise facilities and/or a convention center must be approved by resolution of the Board for the purpose of advancing, promoting, and furthering County tourism. The professional sports franchise facilities and/or convention center identified in the plan(s) may be amended by resolution of the Board.

e.    The effective date of the levy and imposition of the tax authorized under this paragraph shall be the first day of the second month following approval of the Ordinance by the Board or the first day of any subsequent month as may be specified in the Ordinance.

f.    Administrationexpenses.There shall be an annual amount established for administrative expenses which shall not exceed nine (9) percent of the total budget. Administrative expenses shall include administrative staff salaries, benefits, administrative travel, indirect costs, and all costs of furnishing and operating administrative offices, whether paid directly or by reimbursement, except that funds for contractual services from the administrative budget may be expended upon the express approval of the Council.

g.   Annualreviewofplan.The Council and the Board shall annually review the plan. On or before September 1 of each year the council shall forward to the Board its recommendation for revisions, if any, to the plan. The Board shall review the plan and determine the most effective use of the revenues derived from the tax.

h.   Amendmentofplan.Except as provided in F.S. § 125.0104, to the contrary, the above tourist development plan may not be substantially amended except by ordinance enacted by an affirmative vote of a majority plus one (1) additional member of the Board of County Commissioners.

(Ord. No. 95-30, § 7, 8-15-95; Ord. No. 97-3, §§ 1, 2, 1-14-97; Ord. No. 98-52, §§ I—III, 10-20-98; Ord. No. 00-011, § I, 2-15-00; Ord. No. 02-014, §§ I, II, 4-1602; Ord. No. 04-007, §§ 1, 2, 3-30-04; Ord. No. 05-008, § 1, 4-19-05; Ord. No. 06-038, § 2, 9-12-06; Ord. No. 09-013, § 1, 6-2-09; Ord. No. 2010-045, § 2, 1019-10; Ord. No. 2014-017, § 1, 5-20-14; Ord. No. 2014-044, § 1, 12-16-14; Ord. No. 2015-023 , § 1, 5-19-15)

Secs. 17-117—17-125. - Reserved.

Tourism Promotion

TDC Administration

FY 2024 Budget

• Overview

• Organizational Chart

• Budget Summary

• Program Budget

• Historical

PALM BEACH COUNTY TOURIST DEVELOPMENT COUNCIL

The Palm Beach County Tourist Development Council (TDC) was established by the Board of County Commissioners (BCC) in 1981. Then in 1982 the Board of County Commissioners enacted its first tourist tax and created a Tourist Development Plan for spending the revenues generated by the tax. The tourist tax, referred to as the “bed tax”, is levied on the rental of room nights for six months or less. Currently the bed tax rate is 6 cents.

The TDC Board is an advisory board to the Board of County Commissioners and is made up of nine board members. Each County Commissioner has an appointment to the board with an additional at-large appointment from the entire Board of County Commissioners from the largest municipality. The Chairman, or his/her designee, from the BCC is the 9th member of the board and presides as chair of the TDC. The remaining eight (8) members of the council shall be appointed by the board and shall have the following representative classifications: Two (2) members who are elected municipal officials, one (1) of whom shall be from the most populous municipality in the County. Three (3) members, who are owners or operators of motels, hotels, recreational vehicle parks, or other tourist accommodations in the county and subject to the tax, and three (3) members who are involved in the tourist industry and who have demonstrated an interest in tourist development, but who are not owners or operators of motels, hotels, recreational vehicle parks, or other tourist accommodations in the county and subject to the tax. The TDC administrative office is located at 2195 Southern Boulevard, Suite 500, West Palm Beach, Florida 33406 The TDC employs a staff of 5

The TDC mission is the TDC and its agencies will lead the promotion of tourism in Palm Beach County by empowering collaborative partnerships, advocating appropriate designation-defining developments and ensuring the steady growth of high-value visitors. Its vision is Palm Beach County will be a globally recognized destination that visitors want to experience because of its culture, lifestyle and amenities

The TDC has the responsibility for oversight of 4 agencies which include Discover The Palm Beaches DTPB), the Cultural Council for Palm Beach County, the Palm Beach County Film & Television Commission (FTC) and the Palm Beach County Sports Commission (PBCSC) along with Palm Beach County Convention Center (PBCCC) and four funding programs which include 1st Cent, 4th Cent, Special Projects and the Beach Programs These agencies and funding programs are further explained in their respective subsection of the budget book.

The agencies help market and promote: 2,300 square miles and 47 miles of beaches from Jupiter to Boca Raton, Lake Okeechobee, and the Glades region. The Palm Beaches has 200 art and culture organizations, 12 major shopping destinations, 160 golf courses, 40 cultural venues, 2 spring training facilities and approximately 18,413 hotel rooms and 3,000 restaurants. There are more than 50 annual major art, cultural and sporting festivals/events. The TDC and Convention Center host and attract over 400 business events annually.

The 6 cents are allocated to the agencies and funding programs as follows: the 2nd, 3rd, 5th and 6th cents are allocated to the Discover (48.32%), Cultural Council (20.72%), FTC (4.31%), Sports Commission (8.16%), Beach Program (18.49%), and Special Projects ($532,995). The first cent is allocated to the 1st Cent Fund; and the 4th cent is allocated to the 4th Cent Fund.

Palm Beach County Tourist Development CouncilAdministration

Table of Organization

Patrick Rutter Deputy County Administrator

VVacant

*Director of Airports manages Airlift Relations and all Tourism Agencies are communicated through the Executive Director of the Tourist Development Council.

Effective: January 1, 2024

Emanuel J. Perry Executive Director

Vannette Youyoute Fiscal Manager I

Patricia Ramirez Administrative Assistant II

Joan Hutchinson Contracts and Grants Coordinator

Isami Ayala-Collazo Assistant County Administrator

Financial Analyst II

PALM BEACH COUNTY

Tourist Development Council

FY2024 Admin Budget



 Organizational Chart

 Performance Measures

 Budget Summary

 Program Budget

 Historical

 Reserves

Mission Grow the Tourism Economy

Vision

To Position The Palm Beaches as Florida’s Premier Tourism Destination

Discover Palm Beach County, Inc., dba Discover The Palm Beaches (DTPB) (formerly known as the Palm Beach County Convention and Visitors Bureau), serves as the official source of travel planning to visitors and event professionals around the US and internationally. The corporation was formed in 1983 as a private, not-for-profit (501c6) entity contracted by Palm Beach County to promote, and market, Palm Beach County as a tourist destination. Its offices are located at 2195 Southern Blvd. Suite 400 West Palm Beach, FL 33406

DTPB is governed by a 24-member Board of Directors, which consists of seven members appointed by the Palm Beach County Board of Commissioners; ten elected at-large by the board; and up to five ex-officio members and the CEO.

DPTB receives 48.32 percent of 2nd, 3rd, 5th and 6th Cent of the Palm Beach County bed tax to fund its program. Currently DTPB employs 49 staff members who implement a comprehensive marketing strategy covering a wide array of initiatives in brand management, sales, marketing, destination management and community engagement to inspire travel to The Palm Beaches and maximize economic impact from visitors. Ultimately, DTPB’s purpose is to improve the lives of residents by providing economic opportunities, spearheading destination enhancing infrastructure, promoting cultural and sports activities, attracting/creating transformational events and championing DEI and sustainable tourism practices as the guiding pillars for all of its global sales and marketing efforts. The overall budget for fiscal year 2023 is approximately $28.5 million.

DTPB was awarded accreditation in 2008 and has subsequently been re-accredited three times by the Destination International (DI) and performs its contractual duties to the Board of County Commissioners under the umbrella of the Palm Beach County Tourist Development Council.

www.ThePalmBeachespalmbeachfl.com

3 full time positions

21 full time positions (2 open)

ASSISTANT TO THE PRESIDENT CEO

Asof5/31/23

Activeemployees =48

4openposition 4

DIRECTOR OF EVENTS, TS/STRAT PRT

CHIEF FINANCIAL OFFICER

10 Full time positions (1 open)

AVP OF GROUP SALES DIRECTOR, MEETING & CONVENTION SALES FLORIDA

AVP, LEISURE SALES

SENIOR DIRECTOR, MEETING & CONVENTION SALES

SENIOR MANAGER, DESTINATION SERVICES DIRECTOR, MEETING & CONVENTION SALES NORTHEAST & CANADA DIRECTOR, MEETING & CONVENTION SALES SOUTHEAST

CHIEF SALES OFFICER DIRECTOR, MEETING & CONVENTION SALES MIDWEST/ WEST

AVP, RESEARCH, STRATEGY & DESTINATION DEVELOPMENT

SENIOR ACCOUNT EXECUTIVE, SALES

ACCOUNT EXECUTIVE, GROUP SALES

SALES MANAGER

AVP, DESTINATION SERVICES MANAGER, HR

AVP, COMMUNITY ENGAGEMENT

Total 52 –2023 2024 positions _3

55 FY2023CountyFullTimeapproved52

18 full time positions (1 Open)

CHIEF MARKETING OFFICER

AVP, MARKETING

SR. DIRECTOR, DIGITAL MARKETING

SENIOR MANAGER, INTERNATIONAL PR

SPECIALIST, SALES MANAGER, INDUSTRY RELATIONS

SENIOR MANAGER, DESTINATION SERVICES DIRECTOR, FINANCE DIRECTOR, INTEGRATED MARKETING

MANAGER, DESTINATION SERVICES

SENIOR SALES MANAGER OF BUS DEV. FLORIDA CORP. MANAGER, MULTICULTURAL SALES DIRECTOR, MEETING & CONVENTION SALES MIDWEST

SR. SPECIALIST,

EXECUTIVE COMMUNITY ENGAGEMENT

MANAGER, PR DIRECTOR, SOCIAL MEDIA/CONTENT

SR. MANAGER, WEBSITE, CRM & DIGITAL PLATFORMS

MANAGER DIGITAL CAMPAIGNS

CONTENT CREATOR

SR. MANAGER, CREATIVE SERVICES

COMMUNITY ENGAGEMENT SPECIALIST

SENIOR SOCIAL MEDIA SPECIALIST

SOCIAL MEDIA SPECIALIST

SOCIAL VIDEOGRAPHER MARKETING MANAGER

SPECIALIST, MARKETING DIRECTOR, PR DIRECTOR, COMMUNITY ENGAGEMENT / ADVOCACY

MANAGER DIGITAL CAMPAIGNS MARKETING TECHNOLOGY MANAGER MARKETING MANAGER MANAGER DESTINATION SERVICES

• Increase Consumer and Travel Industry database to 405,000 records.

• Generate 18,000,000 Owned Views/Digital Footprint.2

• Generate 1,400,000 Social Engagements.3

• Generate 600,000,000 Advertising Impressions - a universal performance measurement in advertising.

• Generate 200,000,000 Earned Media Impressions - a universal performance measurement in PR.

• Book 100,000 DTPB only room nights (Hotel Meetings Leads).

• Generate 40,000 Group Level Booked Room Nights Convention Center Shared

• Generate 30,000 Group Level Actual FY Room Nights for Convention Center Shared

• Generate 70 participants in Destination Reviews

• Generate 90 Destination Site participants

TOURIST DEVELOPMENT COUNCIL FY24 BUDGET FORECAST

PALM BEACH COUNTY

Cultural Council for Palm Beach County

Cultural Council for Palm Beach County

FY 2024 Budget

• Overview

• Organizational Chart

• Performance Measures

• Budget Summary

• Program Budget

• Category “B” Grant Awards

• Category C II Grant Awards

• Historical

• Reserves

CULTURAL COUNCIL FOR PALM BEACH COUNTY

MISSION

CHAMPION. ENGAGE. GROW. Fulfilling the need for arts and cultural experiences in Palm Beach County.

The Cultural Council for Palm Beach County is the official support agency for arts and culture in The Palm Beaches. The Council provides grants to cultural organizations and creative professionals, advocates for arts and cultural funding, enhances local arts education, offers support services to foster growth in the cultural sector, and promotes cultural tourism. The Council’s headquarters in Lake Worth Beach serves as a venue for gallery exhibitions and performances by artists who live or work in Palm Beach County, and includes a VISIT FLORIDA-designated Florida Certified Tourism Information Center and gift store with hand-crafted items by local artists.

The Council receives 20.72 percent of the 2nd, 3rd, 5th and 6th Cent of the Palm Beach County bed tax to fund cultural tourism programs including grants. Currently the Council has 19 employees.

The Council is responsible for administering the Category B grants for major cultural organizations and Category CII grants to mid-size cultural organizations within their program. The Council has been innovative and influential in creating funding mechanisms for cultural organizations and artists in the county, and is an active member of the South Florida Cultural Consortium and Florida Cultural Alliance.

The Council serves the Palm Beach County community and the Board of Commissioners through the oversight of the Tourist Development Council in partnership with Discover The Palm Beaches, the Film and Television Commission, PBC Department of Environmental Resource Management (Beach Programs) and the Sports Commission.

CULTURAL COUNCIL FOR PALM BEACH COUNTY

Cultural Council for Palm Beach County

Palm Beach County, FL

• Continue to expand the Council's destination marketing efforts through grants to eligible non-profit cultural organizations.

• Provide both technical and professional development for the cultural industry in order to build capacity and sustainability within the industry.

• Increase awareness of Palm Beach County as a cultural destination through integrated advertising, marketing and public relations efforts.

• Increase social media followers, specifically targeting users interested in arts, culture and/or travel.

• Expand co-op opportunities for cultural organization partners and hotels.

• Promote the Robert M. Montgomery, Jr. building as a cultural destination and informational hub for the county.

1 The Council moved away from reporting this metric in FY 2020. This effort is now more accurately reflected by social media followers, Cultural

2 The Council created a Pinterest account in FY 2020 as an additional outlet for tourism content.

TOURIST DEVELOPMENT COUNCIL FY24 BUDGET FORECAST

PALM BEACH COUNTY

Tourist Development Council

Cultural Council for Palm Beach County FY 2024 Program Budget

TOURIST DEVELOPMENT COUNCIL CULTURAL COUNCIL RESERVES

2023

FUND 1455-CULTURAL COUNCIL ACTUAL BALANCEFORWARD6,505,072$

BEDTAXES11,518,947$

INTERESTINCOME366,000

OTHERINCOME-REBATETRANSFERSIN-BEACHPROGRAMTOTALREVENUES11,884,947$

TOTAL AVAILABLE FUNDS $18,390,019

OTHERCONTRACTUALSERVICES2,469,614$

CATEGORY"B"GRANTS4,046,224

CATEGORY"CII"GRANTS1,008,504

TDCINDIRECT107,641

TAXCOLLECTORSCOMMISSION172,784

INSPECTORGENERALFEE8,807

TRANSFEROUT-BEACHPROGRAMSFD1456414,400

TRANSFEROUT-SPECIALPROJECTS414,400

MARKETINGSTIMULUS-RESERVES1,957,673

MARKETINGSTIMULUS-BEACHESTOTAL EXPENDITURES $10,600,047

RESERVES7,789,972$

EXECUTIVE SUMMARIES FOR CATEGORY B

TOURIST DEVELOPMENT FUND FOR CULTURAL TOURISM

2023-2024 GRANT AWARDS

Loxahatchee River Historical Society, Inc.

Famous as a nationally significant lighthouse, the Jupiter Light attracts visitors from around the country and the globe who are eager to climb atop one of the most spectacular views in Palm Beach County. This iconic symbol serves as a major statewide, national, and international eco-heritage destination where visitors (75% from outside of the county) choose from a range of memorable heritage programs and experiences strolling through 5,000 years of history along a spectacular waterfront site.

Amount Awarded: $148,101

The Morikami, Inc.

The Morikami Museum presents traditional and contemporary Japanese culture through world-class exhibitions; educational programs for all ages, interests, and skills levels; renowned gardens; and a Bonsai exhibition. In expressing the richness of Japanese culture, The Morikami Museum maintains a forum for ideas and innovation, and provides experiences that are inspiring and healing for everyone. This includes a new range of online and virtual exhibitions, collection highlights, and interactives that allow visitors to engage from a distance. Our rotating exhibitions in our two galleries have been an important part of the Morikami experience and continues to serve all audiences of diverse ages and social, ethnic, and economic backgrounds.

Amount Awarded: $226,816

The Zoological Society of the Palm Beaches, Inc. d/b/a Palm Beach Zoo & Conservation Society

The Palm Beach Zoo & Conservation Society includes a vast collection of rare and endangered animals and animal experiences where visitors can learn about these amazing creatures. Considered an essential cultural attraction, Palm Beach Zoo & Conservation Society increases tourism for the county by providing a connection to animals and nature for the more than 375,000 visitors. To enable tourists, residents and out-of-county guests to connect with wildlife, compelling conservation stories are told daily through a mix of nearly 2,000 animal encounters and daily Keeper Talks. Visitors will stroll the lush park setting with shaded art lined pathways, while discovering world-class restaurants and shops featuring unique eco-friendly products from around the world. The Palm Beach Zoo experience includes a splash

pad, vintage carousel and nature play space for children to explore. In addition, the Zoo hosts seasonal events and programs all grounded in wildlife education, sustainability, and conservation.

Amount Awarded: $261,525

The Henry Morrison Flagler Museum

The Flagler Museum interprets Whitehall, Florida’s history, and America’s Gilded Age through year-round tours, ongoing preservation and conservation, and cultural programming. The museum strives to engage local, regional, national, and international visitors with educational and culture experiences that provide new and unique opportunities each time they visit. Visitors will find unique gifts, jewelry, home decor, food items, and museum mementos as well as an excellent selection of books that focus on Gilded Age topics and Florida history.

Amount Awarded: $269,274

Palm Beach Opera, Inc.

Palm Beach Opera's 23-24 season presents world-class opera productions, impactful education and community engagement, and rigorous artist training programs. In promoting cultural tourism, the Palm Beach Opera strives to drive both locals and out-of-town visitors to Palm Beach County's rich cultural scene. Through colorblind casting, use of audio/visual resources that elevate underrepresented voices, and inclusive public engagement, PBO works to meet needs of the communities we serve. We continue to develop partnerships with a diverse roster of service and constituency agencies; provide programming and collateral materials in English and Spanish; provide opportunities for children and families to discover opera through many points of access; and confront issues of systemic bias within opera and in broader contexts through thoughtful conversation.

Amount Awarded: $265,399

Busch Wildlife Sanctuary

Busch Wildlife Sanctuary offers guests a one-of-a-kind opportunity to learn about Florida’s wildlife and natural environments. Our campus sanctuary and workingwildlife-hospital offers eager minds of all ages one of the most unique and memorable educational experiences available. You’ll be led through the lush pine flatwoods, across the oak hammocks, and over cypress wetlands. Along the trails are wildlife habitats exhibiting a variety of native animals. Our programs provide education to guests about native plant and animal species and conservation efforts to protect and preserve Florida’s wildlife, natural resources, and endangered species.

Amount Awarded: $214,709

Adolph & Rose Levis Jewish Community Center, Inc.

The Levis JCC Phyllis & Harvey Sandler Community Center offers a full season of programs, performances, and events that feature renowned talent including artists, actors, musicians, lecturers, scholars, and so much more. Our community center provides cultural arts programming, continuing education, travel opportunities, and social events, including more than 140 on-site experiences to thousands of participants each year. The organization’s strong community partnerships and close connection to other human services organizations in our community offer opportunities to work together to strengthen our community via programs and services.

Amount Awarded: $104,069

Maltz Jupiter Theatre, Inc.

For two decades, the Maltz Jupiter Theatre has produced high-quality theatrical productions for patrons living in and visiting Palm Beach County. We carefully select both new and classic Broadway plays and musicals to bring to life with a unique and contemporary perspective. The Maltz Jupiter Theatre presents 14 one-night limited engagements, including tribute bands, benefit concerts, and a special night hosting the Cleveland Ballet. We strategically offer diverse offerings to attract new audience members to our theatre while supporting the performing arts.

Amount Awarded: $259,588

FAU Foundation Inc. / Dorothy F. Schmidt College of Arts and Letters

World renowned scholars, authors, performers, artists, distinguished filmmakers, and emerging talent are presented to diverse public audiences in dedicated venues and community settings. FAU’s Dorothy F. Schmidt College of Arts and Letters public programming reflects our commitment to cultural excellence through an affordable and prolific schedule of cultural offerings to residents and visitors from outside of Palm Beach County.

Amount Awarded: $174,996

Miami City Ballet, Inc.

The upcoming Miami City Ballet in the Palm Beaches 2023/24 season will build upon the ongoing support and enthusiasm of Kravis Center for the Performing Arts audiences with a series of classical masterpieces and innovative new works that appeal to an even broader cross-section of Palm Beach County residents and visitors. The Miami City Ballet strives to present the highest level of dance performances throughout Florida, the United States and abroad; training young aspiring dancers; and developing Miami City Ballet School into a leader of dance education.

Amount Awarded: $281,866

The Boca Raton Historical Society, Inc.

The Boca Raton Historical Society engages visitors with information on the exhibits in the museum and local history as well as nearby attractions, businesses, and maps. With a variety of tours and exhibits available, the Boca Raton Historical Society offers its programs and collections to diverse populations Our organization presents information and artifacts relevant to the past and evolving history of Boca Raton and maintains a visible role in education and advocacy of historic preservation in our community.

Amount Awarded: $127,787

The Society of the Four Arts, Inc.

The Society of the Four Arts was founded out of a desire to encourage and cultivate a taste for fine art, drama, literature, music, and other arts. The Four Arts believes that the passion of music, the beauty of art, the thrill of drama, and the pleasure of literature bridge the gap from mere existence to truly living. Our organization strives to mount operatic or dramatic presentations, concerts, lectures, exhibitions of visual arts, and other entertainments, while facilitating open communication with all those who desire to elevate the standard of the arts The Four Arts offers hundreds of programs annually, providing significant value to visitors who are seeking an immersive and unique cultural experience.

Amount Awarded: $249,902

Palm Beach Dramaworks, Inc.

At Palm Beach Dramaworks (PBD), a professional, award-winning, nonprofit theatre company, we produce “Theatre to Think About”: classic, contemporary, and world premiere plays that take audiences on entertaining and emotional journeys, stir the imagination, and stimulate discussion and debate. Each season, we produce 5 shows on our mainstage that fulfill our vision of enhancing the quality of life through the transformative power of live theatre. All productions are created by and exclusive to PBD. They are generated in-house by talented set, costume, lighting, and sound designers, and brought to life by gifted actors carefully chosen for each play. In addition to theatre, we’re invested in education, the community, and future of theatre. We offer a wide variety of programs for students, the LGBTQ community, young professionals, and other playwrights to develop new work.

Amount Awarded: $222,781

Raymond F. Kravis Center for the Performing Arts, Inc.

As a presenting organization, the Kravis Center brings the finest performers in every arts discipline to Palm Beach County. A premier regional performing arts center with

an international reputation, the Kravis Center is a magnet for cultural tourists seeking artistic excellence. Recognizing our community’s diverse preferences and the range of disciplines and cultural organizations, each season is designed in consideration of our existing loyal audiences, as well as to attract new cultural tourists and groups; amplifying offerings to represent a growing and diverse audience.

Amount Awarded: $290,583

Norton Museum of Art, Inc.

The Norton Museum presents an outstanding array of diverse exhibitions, all complemented by public and educational programs designed to engage a broad range of audiences from Palm Beach County and beyond. Each of these exhibitions will be accompanied by a wide range of programs, with highlights including: two popular series that invite renowned scholars to explore a range of subjects; Art After Dark, which keeps the Museum open late every Friday evening with a slate of exhibition-related activities; family-friendly programs, such as tours, free festivals, musical performances, and art workshops like Family Studio; adult learning programs such as Open Studio; opportunities for visitors with disabilities, including new programs designed to engage neuro-diverse audiences; and more. The Museum hosts free field trips, complimentary admission for teachers, and discounted admission and membership for college students.

Amount Awarded: $275,086

Palm Beach Photographic Centre, Inc.

Palm Beach Photographic Centre is one of the most unique photographic institutions in the world, recognized as the best of its kind for the quality of master artists who teach at the Centre. The Centre presents photography exhibitions, workshops, evening lectures and FOTOfusion, an annual internationally recognized photo festival that attracts worldwide participation. The popularity of these offerings is primarily due to the impressive roster of the photographic icons that teach, lecture, mentor, and exhibit in its state-of-the-art studios, computer labs and museum facility. Subjects covered include a wide range of traditional and contemporary applications including: black-and- white photography, available light, studio lighting, nature, wildlife, portraiture, photo-essay, marketing your photography, iPhoneography, photography for social media and other photographic specialties.

Amount Awarded: $178,870

The Armory Art Center, Inc.

The Armory Art Center inspires the creation and experience of art, over the past 37 years to both locals and visiting tourists. We provide art classes for students of all ages and levels of experience, including youth in Grades K-12. Courses are taught in

our state-of-the-art studios across three buildings. All courses are led by our knowledgeable instructors who are professional artist-educators with substantial experience working in a community education setting. For those educators working with youth, the Armory Art Center hires instructors who have experience teaching young learners and requires all of the appropriate state-mandated background screenings for working with children. Our artistic/educational departments include ceramics, digital media, drawing, jewelry, painting, printmaking, textiles & fiber, and sculpture.

Amount Awarded: $177,579

SunFest of Palm Beach County, Inc.

As one of Palm Beach County's premier popular cultural events, SunFest is known for its beautiful waterfront location and an excellent lineup of musical performers. SunFest features two stages of national, regional, and local musical talent drawing visitors both nationally and internationally. SunFest draws patrons from 49 states, including Washington, D.C. and Puerto Rico, 21 countries and 47 counties outside Palm Beach County.

Amount Awarded: $262,494

Palm Beach State College

The 2023-2024 Palm Beach State College Professional Guest Artist Season is designed to enrich, entertain and explore. Through the years, Palm Beach State College’s four theatres (Duncan Theatre, Stage West, Eissey Campus Theatre, and Dolly Hand Cultural Arts Center) have established themselves as leaders in the state and the region as presenters in the field of contemporary and traditional performing arts. Musicians, dance, and theater companies from around the globe have graced our stages and shared their artistry with our residents and visitors. Most importantly, we are proud to locally serve a seven-county region from the REDI designated communities and counties surrounding Lake Okeechobee to the coastal communities of Palm Beach, Broward, Miami-Dade and Martin Counties as well as the robust tourism segment of our area. Palm Beach State College cultural presentations offer something for everyone.

Amount Awarded: $181,453

Boca Raton Museum of Art, Inc.

The Boca Raton Museum of Art’s (BRMA) board and staff aim to leverage their reputation as a leading institution in the visual arts, cultural entertainment, and instructional sectors by paring exceptional content with high-impact marketing and PR dedicated to increasing awareness of the brand on local, national, and international levels. The Boca Raton Museum of Art believes in the essential role museums play in our society by enriching education systems, bolstering economies,

improving people’s well-being through art and creativity, and strengthening the social fabric of communities by promoting inclusiveness.

Amount Awarded: $268,305

Cox Science Center and Aquarium, Inc.

Cox Science Center and Aquarium offer a broad and diverse record of blockbuster exhibits, community partnerships, and educational programs that reflect excellence. Our programs and activities fully support our mission to ‘open every mind to science’ while making museum services available to wider audiences and the underserved. Programmatically, we feature high-profile displays, educational programs, and unique special events that complement the exhibits and provide more dynamic experiences for our diverse audiences. Our aim is to create a spontaneous series of “teachable moments” by staging events featuring hands-on/minds-on interactions with science educators and collaborating musicians and artists.

Amount Awarded: $279,929

Loggerhead Marinelife Center, Inc.

Loggerhead Marinelife center provides an educational and cultural experience for guests of all ages and backgrounds. Focusing on the belief that all individuals should be granted equal access to education, we welcome our guests free of charge and offer many of our public programs free of cost. Each of LMC’s events and programs tie directly back to its mission to promote conservation of ocean ecosystems with a special focus on threatened and endangered sea turtles. With 90 conservation, education, and scientific partners around the world, LMC is dedicated to creating an international network to improve the health of the planet.

Amount Awarded: $261,525

Creative City Collaborative of Delray Beach, dba Arts Garage

Arts Garage proudly presents world-class performances by nationally and internationally touring musicians, bands, comedians, and theatre productions. From October 2023 to September 2024, Arts Garage will produce more than 300 musical performances, comedy, theatre performances, open mic nights, arts education classes, and community events. We carefully and professionally curate performers and artists with passion, ensuring that its local community has the opportunity to see top-tier acts in their backyard. The artists and patrons enjoy the transformative experience they have while performing, exhibiting, or watching a performance. Young and aspiring artists and performers benefit from the opportunity to participate in open mics or arts education classes, and the act of expression by a diverse body of talent draws the community together while bridging gaps through a shared experience.

Amount Awarded: $185,973

Friends of Mounts Botanical Garden, Inc.

Mounts Botanical Garden envisions its public garden as a nationally-acclaimed attraction for residents and visitors alike. Its cultural, social, and educational activities draw attendees to enjoy, appreciate, and learn from this oasis of tranquil beauty. MBG is a serene 20-acre public tropical oasis that is home to 25 unique display gardens showcasing 7,000 species of tropical and subtropical botanicals. Internationally-acclaimed traveling exhibits, a collection of permanent exhibits, a permanent art collection displayed throughout the garden, and a full spectrum of gardening, horticulture, health and wellness, art classes and workshops aim to inspire and spur creativity, while provoking inquisitiveness, curiosity, and a desire to learn more about nature, its environment, and our shared community.

Amount Awarded: $144,646

The Palm Beach Symphony Society

As Palm Beach Symphony embarks on its 50th Anniversary, we plan to build upon our foundation of excellence and expand upon our programming for audiences in and out of Palm Beach County. With six concerts in our Masterworks series, we continue to engage, educate, and entertain through live performances of inspiring orchestral music Palm Beach Symphony hosts a full calendar of social events including fine dining experiences on concert evenings, celebratory cocktail receptions to open and close the season, and an annual sunset dinner cruise. As a rising major orchestra, Palm Beach Symphony has an obligation to the future to evolve the art form and our offerings with music from the 21st century, which will add new orchestral works by great American composers living today.

Amount Awarded: $230,852

EXECUTIVE SUMMARIES FOR CATEGORY CII

TOURIST DEVELOPMENT FUND FOR CULTURAL MARKETING 2023-2024 GRANT AWARDS

Ann Norton Sculpture Gardens, Inc.

Ann Norton Sculpture Gardens presents "A Season of Culture, Deep Refreshing and Preservation in the Gardens" including four exhibitions and more than 100 associated programs and cultural events with all exhibiting artists participating multiple times throughout the season. ANSG outsources public relations counsel to support tourist development grant dollars and an aggressive marketing and public relations plan designed to reach national and international visitors including print advertising space in high-profile tourist publications nationwide. In addition, ANSG has a robust plan including web, social media, and television advertising; contracting for brochure and rack card distribution to hotels and visitor locations throughout the county; tourism literature distribution centers; a co-op agreement at Palm Beach International Airport; and promotion of an exclusive cultural partnership with Palm Beach Modern + Contemporary Fair and the Palm Beach International Boat Show.

Amount Awarded: $127,540

Ballet Palm Beach, Inc.

Ballet Palm Beach plans to perform five ballets during the grant period during the 23/24 season. There are multiple performances of each production. All ballets will be performed at "The Kravis Center for the Performing Arts" located in West Palm Beach, Florida. Our audiences have largely returned and in some instances, we have performed to a sold-out theater due to our marketing efforts. We are anticipating our new season to have a steady increase in audience numbers to pre-pandemic levels. Our comprehensive marketing plan includes in- and out-of-county marketing and includes traditional media such as print and broadcast as well as electronic marketing.

Amount Awarded: $131,014

Boca Ballet Theatre Company

For more than 30 years, our seasons of dance have added to the cultural landscape here in Palm Beach County. In presenting our 2023-2024 Season of Dance, we will use our staff’s extensive wealth of knowledge to provide high-quality dance training and provide performance opportunities for our students. By bringing in world class dancers from some of the world’s largest professional dance companies, we offer a unique opportunity for our students to interact with these dancers while presenting high quality performances to our community.

Amount Awarded: $131,014

Centre for the Arts at Mizner Park, Inc. d/b/a Schmidt Family Centre For The Arts

The same programming principles that were set when The Festival was founded in 2007 continue to be followed today - to bring the highest level and greatest range of cultural arts to the widest possible audience. The world's top artists and authors share the stage with handpicked stars of tomorrow, weaving together a program that is reflective of a Carnegie Hall schedule of offerings. The 2024 programming will reflect the same spirit of excellence, excitement, and diversity. The ten Festival evenings will feature classical favorites with the wonderful Festival Orchestra Boca under Music Director Constantine Kitsopoulos, celebrating the 100th anniversary of Henry Mancini and Gershwin's iconic Rhapsody in Blue, featuring pianist Jingyang Li, the winner of our 2023 Festival Music Competition. This competition awards cash prizes to young deserving musicians.

Amount Awarded: $132,503

Spady Cultural Heritage Museum

The Spady Museum's programming encourages several types of cultural participation by our community members and visitors by engaging in collaborative partnerships with area artists, businesses, and cultural organizations. Each type of participation supports our vision and mission to be a cultural anchor that is rooted in PBC's Black community. Attendance at events, exhibits, and lectures is a critical component in bringing people together from all walks of life and from all communities across the country to learn more about our community's culture and heritage. The Spady Museum demonstrates its cultural excellence by authentic programs and activities that presents cultural workers, scholars and other experts in the field who are committed to sharing their work with integrity and compassion.

Amount Awarded: $129,766

Historical Society of Palm Beach County

The Historical Society of Palm Beach County was formed in 1937 in response to a growing need to protect and preserve the county's history. Since then, the HSPBC has gathered and preserved a remarkable collection of photographs, documents, and 3D artifacts representing the cultures, communities, struggles, and successes of the inhabitants of Palm Beach County. Through our archives, which includes about four million photographic images plus maps, newspapers, journals, periodicals, architectural drawings, and research files, the HSPBC maintains an active research facility, reading room, and online history to document the people and events that have shaped Palm Beach County. In 2008 the creation of the Richard and Pat Johnson Palm Beach County History Museum finally allowed the collection to fully serve its critical purpose to share and showcase the rich history of Palm Beach County and the larger context of Florida's heritage dating back 12,000 years.

Amount Awarded: $132,006

Lighthouse ArtCenter, Inc.

Located in Tequesta, Lighthouse ArtCenter (LAC) is a member-supported not-forprofit educational art organization that offers engaging exhibitions, a dynamic School of Art, and diverse outreach activities to underserved community members. LAC is comprised of a three-building campus with multiple galleries, a School of Art with eight art studios, and an ArtShop filled with art supplies, local art, and much more. LAC was founded in 1964 by a group of eight artists and Christopher Norton, the son of the founders of the Norton Museum of Art in West Palm Beach, Florida. LAC has grown into a community staple that serves and entertains more than 20,000 people annually. In 2024, LAC will celebrate its 60th anniversary!

Amount Awarded: $137,961

Mandel Jewish Community Center of the Palm Beaches, Inc.

The core mission of The Mandel JCC of the Palm Beaches is to build community and enhance connection to Jewish life. Additionally, we focus on healthy living, providing high-quality Jewish cultural arts, connecting people to Israel, and reaching out to the broader community. Our agency model is based on four pillars: Arts and Culture; Children and Families; Teens; and Special Needs. To meet our community’s need for exceptional year-round cultural programming, the Mandel JCC offers an event calendar rich in a variety of Jewish arts programming through our Arts and Culture (A&C) department. Offerings for FY24 will include the 34th Palm Beach Jewish film festival, the year-long Mandel JCC Book Festival, the Lifelong Learning Institute, and more!

Amount Awarded: $136,473

The Boca Raton Philharmonic Symphonia, Inc.

The Symphonia 2023-24 artistic season includes four Sunday concerts and one evening New Directions concert. The Symphonia will showcase works that draw inspiration from the beauty and power of nature. The season has been named, “Perfect Harmony” a term that not only applies to music, but a term that is used to describe a state of balance in the natural world. This is also a season that celebrates diversity – The Symphonia has selected, throughout the season, works by women composers and composers from minority groups. These pieces are unfamiliar to general concert-going audiences because these composers, who were the subject of gender and racial exclusion, are typically underrecognized. With its timely environmental theme, and its embrace of diversity by showing a selection of composers and artists from backgrounds that were typically marginalized, will benefit from The Symphonia’s newly invigorated marketing campaign.

Amount Awarded: $135,480

The Chamber Music Society of Palm Beach, Inc.

The 2023/24 season builds on a history of mission-driven programming that supports our goals to connect, transform, and inspire the public and supports strategic organizational priorities of CMSPB. With a tremendous audience growth trend over the course of the 2022/23 season (nearly doubled) CMSPB is experimenting with an additional main series concert, extending the number of core performances to eight-concert season that runs mid-November 2023 through late April 2024 and will occur at the Norton Museum of Art’s Great Hall. The “buzz” has been growing about CMSPB concert experiences and we are poised to seize upon the excitement with an ambitious goal to achieve another 27% in increased season attendance, which would equate to be a sold-out season.

Amount Awarded: $138,954

The Lake Worth Playhouse, Inc.

The Lake Worth Playhouse is a 501c3 nonprofit community theatre with a never-bedark policy. During the grant period public programming will include awardwinning dramas, comedies, musicals, area premieres, Broadway favorites, children’s shows, special events and alternative programming. Programming and initiatives will offer a diverse group of entertainment options for patrons as well as a variety of opportunities for the community to volunteer and engage in the arts. Lake Worth Playhouse’s 2023-2024 Season will be characterized by award-winning dramas, comedies, area premieres, Broadway favorites, children’s shows, live concerts, and films. All performances/events promote excellence, inclusion, and innovation; act as an incentive to bring local audiences into downtown Lake Worth Beach; and provide employment and volunteer opportunities for the community.

Amount Awarded: $134,488

Young Singers of the Palm Beaches

Young Singers of the Palm Beaches (YSPB) has initiated an ambitious marketing plan which will bring our audience to pre-covid levels in the next year, while integrating the innovative technology, and marketing strategies to attract additional out-of-county audiences. Our target audience of young families is responsive to messaging delivered on social media platforms, websites, and emails as well as traditional channels like print and television.

Amount Awarded: $139,450

Palm Beach County Sports Commission

PALM BEACH COUNTY Sports Commission

FY 2024 Budget

 Overview

 Organizational Chart

 Performance Measures

 Budget Summary

 Program Budget

 Historical

 Reserves

PALM BEACH COUNTY SPORTS COMMISSION

SPORTS COMMISSION MISSION

Promote and market PBC as a sports tourism destination on a national and international level. Develop and attract sporting events and activities to PBC that stimulate bed tax revenue and create economic impact (focus on the offseason). Maximize utilization of County facilities and improve the quality of life through sports.

The Sports Commission (PBCSC) is a 501c.3 organization contracted by Palm Beach County to promote and market County as a major sports tourism destination. Their office is located at 2195 Southern Blvd. Suite 550, West Palm Beach, Florida 33406.

The Sports Commission Board of Directors consists of 17 members (7 appointed by County Commissioners and 10 elected from general membership). The Sports Commission receives 8.16 percent of the 2nd, 3rd, 5th and 6th Cent of the Palm Beach County bed tax to fund their program.

The Palm Beach County Sports Commission attracts sporting events and activities to Palm Beach County to enhance occupancy of hotel room nights; to maximize the positive economic impact of these events and activities on the Palm Beach County economy; to maximize the utilization of County facilities; to utilize events and activities to promote the image of Palm Beach County as a sports tourism destination on a national and international level. The Palm Beach County Sports Commission’s visitor acquisition and development strategy are built on four pillars of success: Recruit and Develop New Events, Retain and Grow Current Events, Brand Awareness and Marketing, and being a Champion Diversity, Equity, and Inclusion in the Sports Event Industry.

Last year, the Palm Beach County Sports Commission hosted 178 events, which represent more than 40 different types of sports. The Sports Commission’s portfolio of events generated over 293,000 room nights for the county’s hospitality industry. The Palm Beach County Sports Commission continuously recruits new sports event to The Palm Beaches in order to create a tourism impact.

In addition, the PBCSC execution of annual self-produced programs that expand the exposure of the PBCSC and involve the local Palm Beach County community:

Lou Groza Collegiate Place-Kicker Award – Presented for the past 31 years, this award is recognized nationally as the most prestigious college football award for kickers.

Palm Beach County Sports Hall of Fame

The Palm Beach County Sports Hall of Fame inducts individuals annually who have achieved excellence in sports. To be eligible, the inductees must have lived in Palm Beach County, attended school in Palm Beach County, or conducted their major sports accomplishments in Palm Beach County.

Kids Fitness Festival – Known as Palm Beach County’s Interactive Youth Sports Experience This event targets children under the age of 13 who are in summer camp or recreational programs. The PBCSC partners with sports organizations, national governing bodies, sport facilities, colleges and universities, professional sports teams, and constituents from the local sports community to conduct basic, introductory sports clinics and activities.

As with all agencies, the Sports Commission falls under the umbrella and oversight of the Palm Beach County Tourist Development Council.

• Achieve sports related room nights

• Submit or assist in the submission of event/activity bids

• Organize site visits to recruit evnets/activities to Palm Beach County

• Provide funding to events/activities

• Host or supported events/activities

• Assist events/activities that promote Palm Beach County as a tourist destination

TOURIST DEVELOPMENT COUNCIL FY24 BUDGET FORECAST

2023

FUND 1457- SPORTS COMMISSIONACTUAL BALANCEFORWARD4,278,344$

BEDTAXES4,536,419$

INTERESTINCOME200,390

TRANSFERSIN-BEACHPROGRAMTOTALREVENUES4,736,809$

TOTAL AVAILABLE FUNDS $9,015,153

TDCINDIRECT59,770$

OTHERCONTRACTUALSERVICES1,983,090 GRANTS966,597

BOCC-INDIRECTCOST72,050

INSPECTORGENERALFEE3,759

ISSENTERPRISESERVICES5,563

TRANSFEROUT-SPECIALPROJECTS163,200

SPECIALEVENTFUNDING230,000

TRANSFEROUT-BEACHPROGRAMFD1456163,200

TAXCOLL.COMMISSION68,046 MARKETINGSTIMULUSBEACHESMARKETINGSTIMULUSRESERVES493,509

TOTAL EXPENDITURES $4,208,784

RESERVES4,806,369$

Palm Beach County Film & Television Commission

PALM BEACH COUNTY

Film & Television Commission

FY 2024 Budget

 Overview

 Organizational Chart

 Performance Measures

 Budget Summary

 Program Budget

 Historical

 Reserves

PALM BEACH COUNTY FILM &TELEVISION COMMISSION

FILM & TELEVISION COMMISSION’S MISSION

To generate a positive impact on business tourism and the economy in Palm Beach County through the growth of the film, television, digital media and still photography industry by attracting onlocation production, educating our local workforce and providing superior services to both the visiting and the indigenous production community.

The Film & Television Commission is the official agency that issues permits for filming on public property. The office offers free one-stop permitting for over 50 municipalities, taxing districts, county departments and other community entities within the County. The Film & Television Commission serves as a production hub for all location and production information in the County and maintains 24-hours client services, production and location assistance, lead responses and other support mechanisms. The organization has diversified its portfolio of services to include actively pursuing and sponsoring tourism branded content to drive and increase tourism in The Palm Beaches.

The Film & Television Commission launched the first of its kind tourism TV channel, The Palm Beaches TV. As overseen by the Tourist Development Council, the channel offers Palm Beach County branded content 24 hours a day, 7 days a week. The channel can be found in-room at several hotel partners and in public locations across the County, on Roku and online at ThePalmBeaches.TV. The channel offers high-quality, family-friendly content produced in partnership with the talent found in the local production community.

The Film & Television Commission began operations in 1989 as a County Department. In 1996 the organization privatized as a non-for-profit (501 c6) organization under contract with the Palm Beach County Board of County Commissioners. The Commission is governed by a Board of Directors and receives 4.31 percent of the 2nd, 3rd , 5th and 6 Cent of the Palm Beach County bed taxes to fund the program. The office has 7 fulltime staff members and is located at 2195 Southern Blvd., Suite 520 West Palm Beach, Florida.

The Film & Television Commission holds a second contract with the Office of Housing & Economic Development to enhance and utilize programs that will help build a solid workforce to sustain a growing industry. This program funds Florida’s largest statewide student film competition and awards show, The Palm Beaches Student Showcase of Films.

The Film & Television Commission serves the Palm Beach County Community and the Board of County Commissioners through the oversight of the Tourist Development Council in partnership with the Cultural Council, Discover The Palm Beaches, the Department of Environmental Resources Management and the Sports Commission.

FTC ORGANIZATIONAL CHART – FY24

Board of Directors

Production Manager (NEW)

Production Designer

Film Commissioner

Deputy Film Commissioner (FROZEN)

Production Coordinator Bookkeeper (Contractor)

Director of Operations

Executive Administrator

Administrative Assistant (Title Change)

Senior

Production Coordinator

Production Coordinator Services (Contractor)

Senior Producer (FROZEN)

Marketing Manager (NEW)

Development and Marketing Consultant (Contractor)*

Social Media & Events Developer

Marketing & Digital Media Specialist (Contractor)*

• Collect and monitor production revenue (dollars spent in PBC).

•Generate hotel room nights.

• Issue film permits.

• Provide professional assistance to other projects not required to pull a film permit.

• Generate production leads.

• Respond to leads.

• Develop content marketing programs on an ongoing basis. Projects in this category include episodic television, one-off episodics, commercials and promos in-development, in-production and/or aired.

• Generate unique visitors to the website.

TOURIST DEVELOPMENT COUNCIL FY24 BUDGET FORECAST

TOURIST

2023

FUND 1451- FILM & TV COMMISSION ACTUAL BALANCEFORWARD1,553,247$

BEDTAXES2,396,074$

INTERESTINCOME73,319

TRANSFERIN-SPECIALPROJECTSTOTALREVENUES2,469,393$

TOTAL AVAILABLE FUNDS $4,022,640

OTHERCONTRACTUALSERVICES948,286

TDCINDIRECT37,903$

MARKETINGSTIMULUS-RESERVES644,990

ISSENTERPRISESERVICES4,685

TRANSFEROUT-SPECIALPROJECTS86,200

TAXCOLL.COMMISSION35,941

INSPECTORGENERALFEE1,914

TRANSFEROUT-BEACHPROGRAMFD145686,200

BOCC-INDIRECTCOST36,238

TOTAL EXPENDITURES $1,882,356

RESERVES2,140,284$

Palm Beach County Convention Center

PALM BEACH COUNTY

Convention Center Operations

FY 2024 Budget

• Overview

• Organizational Chart

• Performance Measures

• Budget Summary

• Operational Budget

• Convention Center History

• Reserves

• Convention Center Fact Sheet

PALM BEACH COUNTY CONVENTION CENTER

MISSION STATEMENT:

The mission of the Palm Beach County Convention Center is to work harmoniously with Discover Palm Beach County and its affiliated agencies to attract regional, national and international tradeshows, conventions and meetings to the facility that will create a profound economic impact on the surrounding community. Our staff is dedicated to exceeding the expectations of our clients by offering state-of-the-art accommodations, detail-oriented sales and events teams, expertly trained service staff and an award-winning culinary department.

The Convention Center opened on January 1, 2004. The 350,000 square foot facility includes 100,000 square feet of exhibit space, 22,000 square feet of ballroom space and 21,000 square feet of meeting space. The building is owned by Palm Beach County and financed with revenue bonds. The Convention Center is located at 650 Okeechobee Boulevard, West Palm Beach, Florida.

Palm Beach County has contracted with OVG360 (OVG360) as the management and operational team for the building as well as, OVG Hospitality (OVG Hosp) to handle all food and beverage operations. OVG360 employs approximately 40 full time employees and OVG Hosp employs approximately 15 full time employees.

OVG360 has the task of overseeing the daily operations and management of the entire facility. Their main responsibilities include; sales, marketing, event management and facility operations. The types of business they pursue include, but not limited to; conventions, conferences, tradeshows, consumer shows, sporting events and meetings. OVG Hosp, provides food and beverage support for these events as well as contracts stand-alone social food and beverage events.

Operating costs are offset by the generation of revenue through space rentals, food and beverage sales and building services and equipment. Other means of financing the Convention Center include the inter-local agreement with the City of West Palm Beach, Transfer In, miscellaneous advertising revenue, and interest.

Palm Beach County Convention Center Organizational Chart (Budget FY24)

General Manager

Assistant General Manager

PALM BEACH COUNTY CONVENTION CENTER

Achieve Total Rental Revenue of $2,485,000 for FY 2024.

Realize food & beverage net sales of $2,078,000 for FY 2024.

Host 115 events in

2024 for all event types.

DTPB & PBCCC combined goal for FY 2024 is to book 55,000 room nights.

DTPB & PBCCC combined goal for FY2024 is to actualize 45,000 room nights.

TOURIST DEVELOPMENT COUNCIL FY24 BUDGET FORECAST

PALM BEACH COUNTY CONVENTION CENTER

Financial Operations Budget

BUDGET DRAFT- FISCAL YEAR 2024

*Note: County Revenue & Expenses are recorded on Cash Basis Accounting while GS is on an accrual basis, hence the operational differences.

*

PALM BEACH COUNTY

Convention Center Actuals FY 2014 to Present

PALM BEACH COUNTY

TOURIST DEVELOPMENT COUNCIL CONVENTION CENTER OPERATIONS RESERVES

2023

FUND1450-CONVENTION CENTER ACTUAL BALANCEFORWARD4,360,628$

RENTALREVENUE2,878,703$

FOOD&BEVERAGE(NET)2,240,601

CITYOFWESTPALMBEACH250,000 NETBLDGSERVICEREVENUE1,973,768

ADVERTISINGREVENUE10,000 INTERESTINCOME208,728

OTHERMISCELLANEOUSINCOME48 TRANSFERSIN1STCENT500,000

TOTALREVENUES8,061,849$

TOTAL AVAILABLE FUNDS $12,422,477

OPERATINGEXPENSE-INDIRECT101,823$

LEGALSERVICES-COUNTYATTORNEYOTHERCONTRACTUALSERVICES-CONV.CTR.OPERATIONS4,299,925

CAPITALOPERATINGEXPENSEOTHERCONTRACTUALSERVICES-INCENTIVES213,231

INSURANCE616,954

INSPECTORGENERALFEE6,710

TOTAL EXPENDITURES $5,238,644

RESERVES7,183,833$

Other TDC Funds

4th CENT FUND (DEBT SERVICE)

FY 2024 BUDGET

 Overview

 Budget Summary

 Amortization Schedule

 Reserves

 Roger Dean Stadium Fact Sheet

FOURTH CENT FUND

The Board of County commissioners approved collection of the Fourth Cent in fiscal year 1994. The Fourth Cent has been designated to make payments on the Convention Center bonds.

Under Palm Beach County Code 17-116 (b) (1) category I; (4th Cent) allows use for

1. Debt service relating to bonds issued to finance the construction of professional sports franchise facilities and a convention center;

2. The planning and design costs incurred prior to the issuance of such bonds; and The Convention Center bond payment ends in FY 2031.

TOURIST DEVELOPMENT COUNCIL FY24 BUDGET FORECAST

PALM BEACH COUNTY

Roger Dean Stadium

FACT SHEET

Description

A $28 million Spring Training Complex/Stadium specially designed to house two Major League Baseball teams. The complex is a state-of-the-art facility. Roger Dean Stadium is the only stadium in the country to host two minor league teams as well as the only stadium in Florida to host two spring training teams. The stadium features luxury sky-box seating, permanent seating, parking and concessions.

OpenDate

February 28, 1998

Management

Miami Marlins & St. Louis Cardinals

Location

Roger Dean Stadium is located on approximately 110 acres within the Abacoa Community. Abacoa is located on Donald Ross Road, approximately ¼ mile east of Interstate 95.

Baseball

Spring Training is held during the months of February and March. The Miami Marlins and St. Louis Cardinals share the facility during this time. The stadium is one of only four facilities in the country that has two Major League teams during Spring Training. The Jupiter Hammerheads and Palm Beach Cardinals of the Florida State League (A) make their home at Roger Dean Stadium from April through August.

Capacity

The ballpark features field box, loge box, bleacher, grass berm, and luxury skybox seating. The stadium can accommodate approximately 7,000 fans. It seats approximately 6,600 and another 200 fans can spread out on a blanket and catch a closer glimpse of the game from the Grass Berm, located just in front of the Party Deck in right field.

Dimensions

Left Field – 335 feet

Left-Center Field –380 feet

Center Field – 400 feet

Right-Center Field – 375 feet

Right Field – 325 feet

SpecialEvents

Roger Dean Stadium is more than just a stadium…It can be rented out for the day to host a company picnic, meeting, fund-raiser, graduation ceremony or a private function. The stadium regularly hosts over 20 outside events each year. The facility is also the host to two of the largest high school baseball tournaments in the country each year, the USA Baseball Junior Olympic Tournament in June and the Perfect Game Baseball Wood Bat Championship in October.

TOURIST

2023

FUND 1453 - 4TH CENT DEBT SERVICE ACTUAL BALANCEFORWARD18,031,639$

BEDTAXES14,032,014$

INTERESTINCOME833,809 INTERESTCOLLECTEDINFUND2527TRANSFERIN1STCENTTOTALREVENUES14,865,824$

TOTAL AVAILABLE FUNDS $32,897,463

TFTOTDC1stCentFund14586,000,000$

TFTO62.7MNAV11FD2526CONV.CTR.TFTO41.83MTAXNAVRedNAV11DS,Fund25374,955,650 INSURANCE&SURETYBONDOUTSIDE139,958

TAXCOLL.COMMISSION210,480 INSPECTORGENERALFEE373

TOTAL EXPENDITURES $11,306,461

RESERVES21,591,002$

1st CENT FUND (DEBT SERVICE)

FY 2024 BUDGET

 Overview

 Budget Summary

 Amortization Schedules

 Renewal & Replacement

 Reserves

FIRST CENT FUND

Under Palm Beach County Code 17-116 (b) (1) category H: (First Cent) authorizes use for:

1. Plan, design and construct, extend, enlarge, remodel, repair, and/or improve a convention center and professional sports franchise facilities.

2. Debt service relating to bonds issued to finance the construction of professional sports franchise facilities and a convention center.

3. The planning and design cost incurred prior to the issuance of such bonds.

4. Operational and maintenance cost of a convention center.

The debt service schedules for both the Ballpark of the Palm Beaches and Palm Beach County Convention Center Parking garage are included within the First Cent section of the Palm Beach Tourist Development’s Budget Book.

TOURIST DEVELOPMENT COUNCIL FY24 BUDGET FORECAST

PALM BEACH COUNTY

DEBT SERVICE SCHEDULE

Combined Convention Center Parking Garage and Airport Center Renovations

TDC Share

Principal Interest Total 89.30%

2016 $0 2,005,488 $ 2,005,488 $ $ 1,790,901

2017 2,320,000 2,082,431 4,402,431 $ 3,931,371

2018 2,390,000 1,999,831 4,389,831 $ 3,920,119

2019 2,485,000 1,927,181 4,412,181 $ 3,940,078

2020 2,535,000 1,876,981 4,411,981 $ 3,939,899

2021 2,585,000 1,825,781 4,410,781 $ 3,938,828

2022 2,640,000 1,760,331 4,400,331 $ 3,929,496

2023 2,715,000 1,680,006 4,395,006 $ 3,924,741

2024 2,800,000 1,597,281 4,397,281 $ 3,926,772

2025 2,880,000 1,497,681 4,377,681 $ 3,909,269

2026 3,000,000 1,380,081 4,380,081 $ 3,911,413

2027 3,120,000 1,257,681 4,377,681 $ 3,909,269

2028 3,240,000 1,130,481 4,370,481 $ 3,902,840

2029 3,370,000 998,281 4,368,281 $ 3,900,875

2030 3,505,000 878,306 4,383,306 $ 3,914,292

2031 3,610,000 769,325 4,379,325 $ 3,910,737 2032 3,725,000 653,319 4,378,319 $ 3,909,839

2033 3,845,000 531,238 4,376,238 $ 3,907,980

2034

$

PALM BEACH COUNTY

DEBT SERVICE SCHEDULE 1 of 2

The BallPark of the Palm Beaches

PrincipalInterestTotal

2016$01,216,605$1,216,605$

201702,546,3822,546,382

2018420,0002,543,6402,963,640

20192,495,0002,519,2285,014,228

20202,535,0002,471,5245,006,524

20212,590,0002,415,0065,005,006

20222,650,0002,350,2305,000,230

20232,715,0002,277,1424,992,142

20242,795,0002,196,4764,991,476

20252,880,0002,109,3044,989,304

20261,440,0002,040,4863,480,486

20271,425,0001,992,2763,417,276

20281,470,0001,940,6363,410,636

20291,525,0001,884,9753,409,975

20301,585,0001,825,2253,410,225

20311,645,0001,761,3233,406,323

20321,710,0001,689,9983,399,998

20331,790,0001,611,2833,401,283

20341,870,0001,528,9703,398,970

20351,955,0001,442,9463,397,946

20362,040,0001,353,0983,393,098

20372,130,0001,257,1853,387,185

20382,230,0001,154,7683,384,768

20392,485,0001,044,0133,529,013

20402,600,000924,5663,524,566

20412,725,000799,4823,524,482

20422,850,000668,5253,518,525

20432,985,000531,4613,516,461

20443,125,000387,9373,512,937

20453,270,000237,7193,507,719

20463,425,00080,4533,505,453

$65,360,000$48,802,863$114,162,863

Debt Service Schedule #1 bond payment for The BallPark of the Palm Beaches are shared by both the 4th Cent (70%) and 1st Cent (30%).

65.360M Nav Pub Imp Tax Rev Bond 15C DS, Prof Sports Fund 2078

2016

PALM BEACH COUNTY

DEBT SERVICE SCHEDULE 2 OF 2

The BallPark of the Palm Beaches

Principal Interest Total

$0 1,353,186 $ 1,353,186 $

2017 0 2,832,250 2,832,250

2018 0 2,832,250 2,832,250

2019 0 2,832,250 2,832,250

2020 0 2,832,250 2,832,250

2021 0 2,832,250 2,832,250

2022 0 2,832,250 2,832,250

2023 0 2,832,250 2,832,250

2024

2025

0 2,832,250 2,832,250

0 2,832,250 2,832,250

2026 1,530,000 2,794,000 4,324,000

2027 1,965,000 2,706,625 4,671,625

2028 2,065,000 2,605,875 4,670,875

2029 2,170,000 2,500,000 4,670,000

2030 2,275,000 2,388,875 4,663,875

2031 2,390,000 2,272,250 4,662,250

2032 2,510,000 2,149,750 4,659,750

2033 2,635,000 2,021,125 4,656,125

2034 2,765,000 1,886,125 4,651,125

2035 2,905,000 1,744,375 4,649,375

2036 3,050,000 1,595,500 4,645,500

2037 3,215,000 1,438,875 4,653,875

2038 3,380,000 1,274,000 4,654,000

2039 3,545,000 1,100,875 4,645,875

2040 3,725,000 919,125 4,644,125

2041 3,910,000 728,250 4,638,250

2042 3,075,000 553,625 3,628,625

2043 2,210,000 421,500 2,631,500

2044 2,325,000 308,125 2,633,125

2045 2,440,000 189,000 2,629,000

2046 2,560,000 64,000 2,624,000

$ 56,645,000 $ 58,505,311 $ 115,150,311

Debt Service Schedule# 1 bond payment for The BallPark of the Palm Beaches are shared by both the 4th Cent (70%) and 1st Cent (30%).

State of Florida $2,000,000 committed annually towards debt service. Balance covered by TDC

56.645 Nav Pub Imp Rev Bond 15D DS, Prof Sports Fund 2079

PALM BEACH COUNTY

TOURIST DEVELOPMENT COUNCIL

1ST CENT & 4th CENT RENEWAL & REPLACEMENT

The PBC Tourist Development Council is responsible for the tourism assets funded through the local option bed tax. These bricks and mortar assets are funded through the 1st & 4TH Cent allocation to maintain and the assets of the Palm Beach Convention Center, the Ball Park of the Palm Beaches and Roger Dean Chevrolet Stadium.

An oral agreement has been established to place into a reserve annually funding amounts of up to $3,000,000 yearly for the maintenance and upkeep of those assets and annual funding can vary yearly depending on the estimated collection of bed taxes during the budget cycle.

PALM BEACH COUNTY

TOURIST DEVELOPMENT COUNCIL 1ST CENT FUND RESERVES

2023

FUND 1458 - 1ST CENT ACTUAL BALANCEFORWARD4,166,066$

BEDTAXES14,032,014

INTERESTINCOME173,560 TRANSFERSIN-4THCENT6,000,000 TOTALREVENUES20,205,574$

TOTAL AVAILABLE FUNDS $24,371,640

TFRTO65.36MPUBIMPTAXREVBD15CFD20782,843,670 TFRTOBLDGR&RFD38075,400,000 TFRTO68MPUBIMPREVBD15AFD20763,925,485 TFRTO56.645MNAVPUBIMPREVBD15DFD2079

TFRTOTDCConventionCTRFD1450500,000 INSURANCE&SURETYBONDOUTSIDE352,952

TAXCOLL.COMMISSION210,480 INSPECTORGENERALFEE642

TOTAL EXPENDITURES $13,233,229

RESERVES11,138,412$

PALM BEACH COUNTY BEACH PROGRAMS

FY 2024 Budget

 Overview

 Budget Summary

 Reserves

BEACH PROGRAMS

The Beach Programs is administered by Palm Beach County Environment Resources Management (ERM) which was created in October 1987. These programs provide beach improvement, maintenance, renourishment, restoration, and erosion control with emphasis on dune restoration when possible.

Funding for these programs involves various resources, one of which is supported by bed tax. The Beach Programs receives 18.49 percent from the 2, 3rd, 5, and 6th Cent of the Palm Beach County bed taxes to fund Beach Programs. These funds are transferred to ERM’s programs on a monthly basis. ERM’s offices are located at 2300 North Jog Road, West Palm Beach, Florida 33411.

TOURIST DEVELOPMENT COUNCIL FY24 BUDGET FORECAST

TOURIST

2023

FUND 1456 - ERM/BEACH PROGRAMS ACTUAL BALANCEFORWARD3,785,567$

BEDTAXES10,279,215$

INTERESTINCOME214,190

TOTALREVENUES10,493,405$

TOTAL AVAILABLE FUNDS $14,278,972

OPERATINGEXPENSE-INDIRECT45,942$

TRANSFEROUT-BEACHPROGRAMS11,805,987

TAXCOLL.COMMISSION154,188

INSPECTORGENERALFEE228

TOTAL EXPENDITURES $12,006,346

RESERVES2,272,626$

PALM BEACH COUNTY

Special Projects

FY 2024 Budget

 Overview

 Budget Summary

 Reserves

SPECIAL PROJECTS FUND

The Special Projects was established in 1995 and amended to provide for special major projects and events which may arise from time- to-time which directly further, advance, improve, promote and generate county tourism.

Currently, the Special Projects Fund is funded $532,992 from the allocation of the 2nd, 3rd, 5th, and 6th Cent before distribution to the agencies/programs.

TOURIST DEVELOPMENT COUNCIL FY24 BUDGET FORECAST

PALM BEACH COUNTY

Tourist Development Council

Special Projects

Funded Projects and Events

Fiscal Year 2014 to Present

TOURIST

2023

FUND 1452- SPECIAL PROJECTSACTUAL BALANCEFORWARD3,094,483$

BEDTAXES-SPEC.PROJECTS532,995$ INTERESTINCOME198,240 TRANSFERIN-BEACHES1,630,200 TOTALREVENUES2,361,435$

TOTAL AVAILABLE FUNDS $5,455,918

OTHERCONTRACTUALSERVICESTAXCOLL.COMMISSION7,995 TRANSFERSOUT-BEACHPROGRAMFD1456369,800 INSPECTORGENERALFEE110

TOTAL EXPENDITURES $377,905

RESERVES5,078,013$