Thanks Bob,
AS reported on WZEP AM:
Attorney General Opinion On TDC Money Use
http://www.myfloridalegal.com/ago.nsf/Opinions/33B1088BDC9D698985257AB8006B8A0C
Florida Attorney General Pam Bondi says Walton may use Tourist Development Bed Tax dollars to take care of certain features such as the multi-use trail, pedestrian bridges and to buy additional land for parking at the beach and along 30A. In an opinion released November 16, Bondi answers questions posed by Walton.
In Bondi’s letter, she says the commissioners have requested her opinion on the following questions:
1. May Tourist Development Tax proceeds be used to maintain, repair, improve, and expand a multi-use pathway which is part of the recreational network in the southern area of Walton County along County Highway 30-A?
2. As part of the improvement of the multi-use pathway, may Tourist Development Tax proceeds be used to build pedestrian bridges to connect the multi-use pathway so as to not require users of the pathway to travel onto the road surface when the pathway crosses over water bodies?
3. May Tourist Development Tax proceeds be used to acquire land and adjacent right-of-way which would be used to provide public parking facilities to serve beach access areas and other beach park facilities?
According to Bondi, the use of Walton County tourist development tax revenues for the maintenance, repair, improvement and expansion of a multi-use pathway used by tourists for biking, hiking, walking and running which is part of the recreational network of Walton County is permissible if these projects are determined by the county to satisfy the statutory requirement that they constitute an extension, enlargement, remodeling, or improvement of a nature center. Because pedestrian bridges over inland lakes and other water bodies would appear to serve as extensions and improvements of the multi-use pathway, making it safer and more useful, it is her opinion that the expenditure of tourist development tax proceeds for such purposes is also authorized by section 125.0104(5)(b), Florida Statutes, if the county makes the appropriate findings.
Tourist development tax proceeds may be used by the county to acquire land and adjacent rights-of-way to provide public parking facilities to serve beach access areas and other beach park facilities upon making the appropriate legislative findings. Bondi says some of the language would mean the county could not use the bed tax money for parking and other beach access features. However, she says in 1996, the Legislature amended this statute to include the financing of "beach park facilities," thus clearly authorizing the use of tourist development tax funds for the construction of certain "facilities."
Bondi says a review of the definition of this term indicates that such things as public parking facilities may well come within the scope of the statute. Thus, it is her opinion that tourist development tax proceeds may be committed by Walton County to be used by the county to acquire land and adjacent rights-of-way to provide public parking facilities to serve beach access areas and other beach park facilities if the county commission makes the requisite findings that such expenditures will promote tourism within the county or that the purchase of this property will improve, maintain, or restore beach park facilities.
Walton Commissioners asked Bondi about the use of the TDC funds feeling they could be used to help with features used by the tourists. Commissioner Sara Comander said she found this was already being done by other counties.
