It is hereby found and declared by the City Council:
(A) (1) Tourism is a major industry in the city, the growth and development of which the city has encouraged and supported in order to enhance its economic development and tax base and to provide a stable economy for its citizens.
(2) The city has supported the tourism industry by budgeting city funds, composed of ad valorem property taxes, in order to provide services and facilities that are required for the well being, security, comfort and convenience of visitors.
(B) The costs of providing public safety and welfare services and the maintenance of the beach required by the tourism industry, as well as future renourishment projects, should be apportioned more equitably between the taxpayers and those who visit the city and enjoy special benefits provided. It is necessary for the promotion of the interests of city residents as well as those who are visitors to provide a method for paying certain costs by a means other than the levy of ad valorem property taxes.
(C) (1) It is, and has been, the policy of City Council to decrease, as much as possible, the burden of ad valorem property taxes on its citizens by assessing charges to those who impact, but also enjoy the benefits of, city services and facilities.
(2) It is only reasonable and appropriate that those who visit the city and who utilize and are advantaged by city facilities and services contribute a portion of the costs required to provide the same.
(Ord. 2-98, passed 2-3-98)