File #: 24-1757   
Type: County Manager Status: Passed
File created: 9/13/2024 In control: Board of County Commissioners
On agenda: 10/1/2024 Final action: 10/1/2024
Title: Approve an Interlocal Agreement with the City of Auburndale for Tourist Development Tax Funding for improvements to the Lake Myrtle Sports Complex and Auburndale Softball Complex. ($26,901,740 estimated expense over 23 years)
Attachments: 1. Auburndale Polk County Interlocal 9-17-24 final clean

SUBJECT

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Approve an Interlocal Agreement with the City of Auburndale for Tourist Development Tax Funding for improvements to the Lake Myrtle Sports Complex and Auburndale Softball Complex. ($26,901,740 estimated expense over 23 years)

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DESCRIPTION

Polk County Tourism and Sports Marketing (PCTSM) recruits, partners and manages special events while promoting tourism to enhance the economic climate of Polk County. Currently, PCTSM is partnering with the City of Auburndale (City) to provide funds for the design, engineering, and construction of Phase IV of the Lake Myrtle Sports Complex and converting the Auburndale Softball Complex to artificial turf. The Interlocal Agreement provides for the expenditure of Tourist Development Tax funds (as authorized by Section 125.0104, Florida Statutes) for the improvements and expansion, financed by bonds or other conventional financing, to be issued or procured by the City. Improvements to the Lake Myrtle Sports Complex will be completed in three phases and include a) additional restrooms and concession stands throughout the complex, fencing around the soccer stadium, judges tower at the ski lake, parking, lighting, and electrical updates around the ski lake; b) engineering and construction of three multi-purpose (soccer) fields with parking, concessions and bathrooms; and c) construction of a baseball stadium. The conversion of the Auburndale Softball Complex to artificial turf will follow the completion of the phases at the Lake Myrtle Sports Complex. The agreement obligates the City to ensure that: (1) all improvements and expansion is completed by December 31st, 2029; (2) such fields are available, on a long-term basis, for use by the County in recruiting and hosting sports events; (3) Polk County shall have first priority usage of City facilities and receive a discounted rental rate, and (4) the County and City shall share sponsor revenues.

 

The Tourist Development Council (TDC) reviewed the project at its annual retreat on June 6, 2024, and approved funding as part of the FY 24-25 budget at the August 22, 2024 TDC meeting. The Interlocal Agreement calls for funds to be provided from the Fourth (4) and Fifth (5) Pennies of the Tourist Development Tax to make a one-time payment to the City of $3,000,000 in FY 24-25, and thereafter to service the debt on City Bonds or conventional financing, issued in the approximate amount of $15,000,000, amortized over a 22-year term, at  a maximum interest rate of 5%, to finance improvements to the Lake Myrtle Sports Complex and the Auburndale Softball Complex. The first principal and interest payments will be paid in FY 25-26, totaling $398,362.34. The County’s average annual debt service amount is, $1,086,442.73, including principal and interest, for a total of $23,901,740 over the 22-year term. Such amounts will be paid from the Fourth and Fifth Pennies of the Tourist Development Tax and will be budgeted each year of the Agreement term.

The City of Auburndale will still be responsible for all facility maintenance costs associated with the completed facility.

 

RECOMMENDATION

Request Board approve the Interlocal Agreement with the City of Auburndale pledging financial support and creating debt service obligations, paid for by a portion of the Tourist Development Tax funds, City Bonds, or other conventional financing that will fund improvements to the Lake Myrtle Sports Complex and the Auburndale Softball Complex.

 

FISCAL IMPACT

The County shall make an initial payment of $3,000,000 in FY 24-25.  The first principal and interest payments will be paid in FY 25-26, totaling $398,362.34. The County’s average annual debt service amount is $1,086,442.73, including principal and interest, for a total of $23,901,740 over the 22-year term. Such amounts will be paid from the Fourth and Fifth Pennies of the Tourism Tax Fund and will be budgeted each year of the Agreement term.

 

CONTACT INFORMATION

Marc Zimmerman

Senior Economic Development Manager

Tourism & Sports Marketing

863-551-4726

zimm@visitcentralflorida.org