ACCOMMODATIONS TAX ADVISORY BOARD
33.010 ACCOMMODATIONS TAX ADVISORY BOARD.
(D) Guidelines for distribution of funds.
(1) Sixty-five percent of the accommodations taxes received from the state, plus any interest
earned, shall be placed in a special designated account until the time as the funds are distributed.
Any funds not distributed for the fiscal year shall be earned over for redirection by ATAX, in
addition to the next fiscal year's funds for distribution. If the funds have not been redirected by
ATAX 30 days prior to their extinction dates, City Council shall expeditiously direct appropriate
expenditure of these funds without ATAX recommendation.
(2) Entities or individuals applying for discretionary funds must either be a nonprofit
organization or representing a nonprofit organization. It is not necessary for the applicant to have a
401(3)(c) Internal Revenue status to receive funds, but must be able to prove to the Board, if
requested, that it is not a for-profit business.
(3) All requests for funding shall be tourism-related which include the following:
(a) Advertising and promotion of tourism so as to develop and increase tourist attendance
through the generation of publicity;
(b) Promotion of the arts and culture;
(c) Construction, maintenance and operation of facilities for civic and cultural activities
including construction and maintenance of access and the nearby roads and utilities for the
facilities;
(d) Funding for the criminal justice system, law enforcement, fire protection, solid waste
collection and health facilities when required to serve tourists and tourist facilities. The expenditure
under this section must be for items that would normally not be provided if the city had no tourist
activity and the amount of the expenditure must be based on the estimated percentage of costs
attributable to tourism.
(e) Public facilities such as restrooms, dressing rooms parks, and parking lots;
(f) Tourist shuttle transportation;
(g) Control and repair of waterfront erosion; and
(h) The operating of visitor information centers.
(4) Under the state statute, in order to qualify as a "tourism-related expenditure" an
expenditure must be used to attract or provide for tourists and cannot be used for an item that
would normally be provided by the city.
(5) In order to qualify, applicants must provide a 25% match in funds. In-kind labor and
contributions can be used toward the match. Proof of the match must be submitted at the time of
the submission of the application.
(6) When submitting applications, applicants must provide:
(a) A budget showing revenues and expenditures when submitting their application;
(b) The names of all members of their board, commission or committee when submitting
their applications;
(c) A list of other projects in which they have been involved, i.e., Sea and Sand Festival, Art
Show and Competition and the like;
(d) A closing report with actual revenues and expenditures before July 1 of the following
year.
(7) Any violation of the guidelines by the applicant shall result in forfeiture of any funds
received and the applicant shall be prohibited from applying for future discretionary funds.
(Ord. 25-17, passed 9-26-17)