§ 1-90. Same—Special purpose funds  


Latest version.
  • (a) Findings. The Board of County Commissioners of Broward County, Florida, finds, determines, and declares that the operations of the Broward Cultural Council contribute to the promotion of tourism-related and other cultural activities in Broward County.

    (b) Source of Funds.

    (1) The Board of County Commissioners of Broward County, Florida, shall appropriate, budget, and transfer annually an amount from the general fund to the special purpose fund described in subsection (e) hereof, equivalent to Broward County's total projected portion of the half-cent sales tax attributable to graphic arts, photographers, bookstores, newsstands, admissions, rental of tangible personal property, and to music stores, as determined on October 1 of each year by the county through its Office of Management and Budget. The office will establish written procedures for determining the amount of appropriation for transfer, to be used in accordance with subsection (c) hereof. (For purposes of this section, the term "admissions" is defined as provided for in Subsection 212.02(1), Florida Statutes, as may be amended from time to time.) Unexpended funds at the end of the county's fiscal year will be restricted for cultural activities as provided in subsection (c) hereof for appropriation in the succeeding fiscal year.

    (2) The Board of County Commissioners of Broward County, Florida, shall appropriate, budget, and transfer annually, the amount of six hundred thousand dollars ($600,000.00) (herein referred to as the "required allocation") to the special purpose fund described in subsection (e) hereof. The source of said funds shall be as follows: (i) first, from tourist development council funds, eight percent (8%) of the collected tourist development tax moneys, attributable to the imposition of the two percent (2%) tourist development tax only as provided in the Broward County Code, Section 31½-17, "Tourist Development Plan," as amended, and (ii) then, from the general fund, such amount as is necessary in the event funding from (i) is insufficient to meet the required allocation, all of which said funds to be used in accordance with subsection (c) hereof. No portion of the collected tourist development tax attributable to the imposition of the additional one percent (1%) tourist development tax shall be appropriated, budgeted, or transferred pursuant to this section. Unexpended funds at the end of the county's fiscal year will be restricted for cultural activities as provided in subsection (c) hereof for appropriation in the succeeding year.

    (3) The county administrator shall take all necessary actions and may establish rules and procedures to implement this subsection.

    (c) Authorized Uses of Funds. The funds authorized under subsections (b)(1) and (b)(2)(ii) hereof shall be used for cultural activities, as that term is defined in Section 12.15 of the Broward County Administrative Code and in accordance with the provisions of Part II, Chapter 12, of the Broward County Administrative Code, and administrative expenses. The funds authorized under subsection (b)(2)(i) hereof shall be used for the promotion of tourism-related cultural activities in accordance with Part II, Chapter 12 and Chapter 29, of the Broward County Administrative Code.

    (d) Public Purpose. The Board of County Commissioners of Broward County, Florida, finds, determines, and declares that the appropriation and expenditure of said funds on behalf of the Broward Cultural Council are a public and county purpose in and for Broward County, Florida.

    (e) Auditing Requirements.

    (1) All expenditures of any money budgeted and appropriated pursuant to this section shall be subject to the review and auditing requirements of the Florida Statutes and in accordance with Broward County administrative rules and procedures.

    (2) There shall be a special-purpose fund established to account for the appropriation of the source of funds as specified in subsection (b) hereof.

    (f) Sunset. The provisions of this section shall be of no further force and effect as of October 1, 2020.

(Ord. No. 86-34, §§ 1—5, 8-26-86; Ord. No. 87-31, § 1, 6-30-87; Ord. No. 88-69, §§ 1, 2, 11-1-88; Ord. No. 89-27, § 4, 7-11-89; Ord. No. 89-33, § 1, 8-8-89; Ord. No. 90-38, § 1, 10-16-90; Ord. No. 93-8, § 1, 4-13-93; Ord. No. 2003-18, § 1, 6-10-03; Ord. No. 2005-04, § 1, 1-25-05; Ord. No. 2010-36, § 1, 9-14-10)