1. Tourism Development  Tourism is Florida’s leading industry

2. Dixie County Has significant potential for Nature & Cultural Heritage Tourism Has significant potential for Nature & Cultural Heritage Tourism

3. Tourist Development Council (TDC)  Composition – Prescribed by State Law (Elected Officials and representatives from lodging, attraction and restaurant businesses)  Appointed by County Commissioners  Purpose – Develop Tourist Development Plan and recommend prioritized list of tourism development spending

4. Nine Member Council Appointed by the governing board (BOCC) Appointed by the governing board (BOCC) Chair of BOCC or governing board member designated by chair Chair of BOCC or governing board member designated by chair 2-members elected municipal officials of which (1) of these must be from most populous municipality in the county 2-members elected municipal officials of which (1) of these must be from most populous municipality in the county 6-members shall be persons who are involved in the tourist industry Not less than(3) nor more than (4) shall be owners or operators of motels, hotels, recreational vehicle parks, or other accommodations in the county

5. Why Consider a Tourist Development Tax? Help expands economic development Tourism IS economic development Provide a revenue source to fund tourism promotion other than use of Ad Valorem taxes Provide a revenue source to fund tourism promotion other than use of Ad Valorem taxes Widespread acceptance by visitors throughout the state – 59 of Florida’s 67 counties Widespread acceptance by visitors throughout the state – 59 of Florida’s 67 counties

6. Approval of Tourist Development Tax Florida Statue Section 125.0104 Florida Statue Section 125.0104 Must be adopted by the County Commissioners as an ordinance Must be adopted by the County Commissioners as an ordinance Subsequently, approved by a majority of the voters at the November election Subsequently, approved by a majority of the voters at the November election Tax collection, if approved by voters, would begin two months after elections Tax collection, if approved by voters, would begin two months after elections

7. Tourist Development Tax What is taxable? What is taxable? Who pays it? Who pays it? How is it collected? How is it collected? How will the money be used? How will the money be used?

8. What is taxable & What is not What is taxable: Rentals for less than 6 months involving hotels, motels, condos, RV and campgrounds What is taxable: Rentals for less than 6 months involving hotels, motels, condos, RV and campgrounds What is not taxable: Food and beverage, phone calls, beds and gate entrance fees to attractions What is not taxable: Food and beverage, phone calls, beds and gate entrance fees to attractions

9. Who Pays the Tax? Primarily paid by visitors to Dixie County Primarily paid by visitors to Dixie County Tourists, Winter Residents and Visitors who rent accommodations for less than six months Tourists, Winter Residents and Visitors who rent accommodations for less than six months

10. Collection of Tourist Development Tax Put on customer’s bill regular sales tax Put on customer’s bill regular sales tax Vendor receives dealer collection allowance Vendor receives dealer collection allowance Vendor remits tax to Florida Dept. of Revenue Vendor remits tax to Florida Dept. of Revenue Dept. of Revenue returns money to Dixie County Monthly Dept. of Revenue returns money to Dixie County Monthly

11. With Tourist’ Dollars, WE CAN Attract tourist Attract tourist Advertising & Marketing (Pure Water Wilderness & Original Florida) Advertising & Marketing (Pure Water Wilderness & Original Florida) Fishing Piers Fishing Piers Facilities Facilities Events – Promotion of existing ones and developing new ones Events – Promotion of existing ones and developing new ones Host softball tournaments, fishing tournaments, bicycling and birding events Host softball tournaments, fishing tournaments, bicycling and birding events

12. Tax Rate and Projected Collections Commissioners have the option of a 1% or 2% tax should opt for 2% Commissioners have the option of a 1% or 2% tax should opt for 2% As tourism grows, revenues would increase As tourism grows, revenues would increase

13. Benefits of Tourism Development Tax Economic Development – JOBS, JOBS, JOBS Economic Development – JOBS, JOBS, JOBS Marketing of Nature & Heritage attracts the least intrusive and most affluent visitors Marketing of Nature & Heritage attracts the least intrusive and most affluent visitors Promotion achieved without spending local taxpayers money Promotion achieved without spending local taxpayers money

14. VOTE YES Let visitors to the area put their 2-cent in and help Dixie County Let visitors to the area put their 2-cent in and help Dixie County Vote “YES” for adoption of the Dixie County 2% Tourism Development Tax Vote “YES” for adoption of the Dixie County 2% Tourism Development Tax Promote Dixie County as a tourism destination Promote Dixie County as a tourism destination