§ 62-1191. Amortization of pre-existing resort dwellings.

(a)

Notwithstanding other provisions of subdivision 11, pre-existing resort dwellings shall cease operating as resort dwellings within six months from the effective date of this division, and shall thereafter be used in a manner consistent with the zoning classification applicable to the property where the resort dwelling is located. Pre-existing resort dwellings for the purpose of this section are those resort dwellings that have an active state permit or license for a resort dwelling from the department of business and professional regulation (DBPR) which was issued prior to the effective date of this division, or which paid state sales taxes for a transient rental prior to the effective date of this division. Uses that claim to be pre-existing resort dwellings shall qualify by providing a copy of their current DBPR permit or license or proof of paid state sales tax prior to the planning and zoning office prior to issuance of a business tax receipt by the county.

(b)

Appeal process.

(1)

Owners of pre-existing resort dwellings who cannot reasonably recover their allowable unrecoverable costs within six months after the enactment of the ordinance may file an appeal to a special magistrate appointed by the board of county commissioners on the grounds that the six-month amortization period is insufficient with respect to an individual resort dwelling. Such appeal shall be filed within 90 days from the effective date of this ordinance with the planning and zoning office.

(2)

The amortization period is to be determined by the following formula: Allowable unrecoverable costs divided by annual resort dwelling income equals the number of amortization years or fraction thereof.

(3)

The presumed value for allowable unrecoverable costs is $6,000.00. The presumed value for estimated annual income is $12,040.00. The resulting amortization period would be 0.5 years or six months. In any appeal, the property owner has the burden of proof by preponderance of the evidence that the presumed values for allowable unrecoverable costs and estimated annual income are not reasonable as applied to an individual resort dwelling.

(4)

Allowable unrecoverable costs means those costs that are specifically related to managing a resort dwelling. Allowable unrecoverable costs must be costs incurred for the sole use in the resort dwelling. Such cost include but are not limited to: costs associated with state licensure (safety signs, fire extinguishers, etc.); kitchenware (silverware, pots, pans, dishes, etc); linens and bedding (tablecloths, sheets, pillows, etc) and furniture (beds, couches, chairs, etc). Such costs must have accrued within five years before the effective date of this division. Additionally, such costs must be depreciated 20 percent per year.

(5)

Allowable unrecoverable costs does not mean costs that add value to the property despite its use. Such ineligible costs include but are not limited to: roofing repairs; landscaping, including paying; pools, hot tubs and jacuzzis, room expansions; remodeling; and air conditioning systems.

(6)

Annual resort dwelling income means the income received from rents of the resort dwelling minus expenses incurred solely for operation of the resort dwelling. Expenses for operating the resort dwelling include but not limited to: mortgage interest for actual rental periods; commission to a rental agent; utilities, ordinary maintenance (not major repair); and cleaning services. Expenses not directly related to the operation of the resort dwelling such as mortgage interest for non-rental periods are not to be included in the calculation of resort dwelling income.

(7)

In determining the amortization period, the special magistrate shall consider any bona fide contracts enter into before the enactment of the ordinance for violation with the Impairment of Contracts Clause, Article I, Section 10 of the Florida Constitution and adjust the amortization period accordingly up to an additional six months.

(Ord. No. 05-27, § 5, 5-19-05; Ord. No. 2007-003, § 15, 2-20-07)