(a) Generally. The net proceeds of the tax collected and remitted to the city pursuant to this article shall be deposited into the General Revenue Fund of the city and, after appropriation thereof, shall be expended only as provided herein.
(b) Required expenditures. At least 50% of the net revenue receivable during the fiscal year by the city pursuant to this article shall be appropriated to the Philippi Convention and Visitor’s Bureau so long as it remains active in the city.
(c) Permissible expenditures. After making the appropriation required by subsection (b) above, the remaining portion of the net revenues receivable during the fiscal year by such city pursuant to this article may be expended for one or more of the purposes set forth herein; but for no other purpose. The purposes for which expenditures may be made are as follows:
(1) The planning, construction, reconstruction, establishment, acquisition, improvement, renovation, extension, enlargement, equipment, maintenance, repair and operation of publicly owned convention facilities, including, but not limited to, arenas, auditoriums, civic centers and convention centers;
(2) The payment of principal or interest or both on revenue bonds issued to finance such convention facilities;
(3) The promotion of conventions;
(4) The construction or maintenance of public parks, tourist information centers and recreation facilities (including land acquisition); or
(5) The promotion of the arts.
(d) Definitions. For purposes of this section, the following terms are defined:
(1) “Convention and visitor’s bureau” and “visitor’s and convention bureau” are interchangeable and either shall mean a non-stock, nonprofit corporation with a full-time staff working exclusively to promote tourism and to attract conventions, conferences and visitors to the municipality, county or region in which such convention and visitor’s bureau or visitor’s and convention bureau is located or engaged in business within.
(2) “Convention center” means a convention facility owned by the state, a county, a municipality or other public entity or instrumentality and shall include all facilities, including armories, commercial, office, community service and parking facilities and publicly owned facilities constructed or used for the accommodation and entertainment of tourists and visitors, construed in conjunction with the convention center and forming reasonable appurtenances thereto.
(3) “Fiscal year” means the year beginning July 1 and ending June 30 of the next calendar year.
(4) “Net proceeds” means the gross amount of tax collections less the amount of tax lawfully refunded.
(5) “Promotion of the arts” means activity to promote public appreciation and interest in one or more of the arts. It includes the promotion of music for all types, the dramatic arts, dancing, painting and the creative arts through shows, exhibits, festivals, concerts, musicals and plays.
(6) “Recreational facilities” means and includes any public park, parkway, playground, public recreation center, athletic field, sports arena, stadium, skating rink or arena, golf course, tennis courts and other park and recreation facilities, whether of a like or different nature, that are owned by a county or municipality.
(7) “Region” means an area consisting of one or more counties that have agreed by contract to fund a convention and visitor’s bureau to promote those counties.
(8) “Regional travel council” means a nonstock, nonprofit corporation, with a full-time staff, working exclusively to promote tourism and to attract conventions, conferences and visitors to the region of this state served by the regional travel council.
(9) “Historic site” means any site listed on the United States National Register of Historic Places, or listed by a local historical landmarks commission, established under state law, when such sites are owned by a city, a county or a nonprofit historical association and are open from time to time to accommodate visitors.
(e) Additional definitions. For purposes of this section, the term:
(1) “Willfully” means the intentional violation of a known legal duty to perform any act, required to be performed by any provision of this article in respect of which the violation occurs; provided, that the mere failure to perform any act shall not be a willful violation under this article. A willful violation of this article requires that the defendant have had knowledge of or notice of a duty to perform such act, and that the defendant, with knowledge of or notice of such duty, intentionally failed to perform such act.
(2) “Evade” means to willfully and fraudulently commit any act with the intent of depriving the state of payment of any tax which there is a known legal duty to pay.
(3) “Fraud” means any false representation or concealment as to any material fact made by any person with knowledge that is not true and correct, with the intention that such representation or concealment be relied upon by the state.
(Ord. passed 2-21-2006)