Santa Rosa seeks opinion whether 'Reimagined' Navarre Beach can be funded with tourism tax

Though construction of a public Navarre Beach attraction anchored by an amphitheater is hardly a certainty, the Santa Rosa County commission wants to know for certain where the Attorney General stands on using tourist development tax dollars for such a project.

The commission voted through routine approval of its consent agenda to have County Attorney Tom Dannheisser request the state Attorney General's Office clarify whether spending bed tax dollars for construction of public facilities like those envisioned for Navarre Beach is legal.

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"Navarre Beach Reimagined," a strategic planning document drafted in 2021 by the county's Tourism Development Council, envisions construction of an amphitheater amidst a public space that offers shopping and dining, areas for sitting and eating, a playground, a Gulf-view gazing deck and creative landscaping "to tie everything together."

On Monday, when they discussed obtaining the opinion, Commissioner Sam Parker, who introduced the agenda item, made it clear that any planning for the Navarre Beach amenities would only begin once the Attorney General's Office opinion was obtained.

"Before anyone gets spun up to thinking if this is even possible, they want to get an Attorney General's opinion on would this be allowable," Parker said. "I have no problem with finding out if you can or can't do something before you expend time and energy."

Tourist development tax expenditures are governed by State Statute 125.0104. The law states that bed tax dollars may be used to cover up to 70% of the cost of construction of facilities such as coliseums and auditoriums, so long as a primary purpose of the venue is to attract tourists.

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The law also provides for tax revenues to be spent to acquire or improve land for construction related to generating tourism activity.

Tamara Fountain, the director of the Navarre Beach Pier, reminded commissioners Monday that before any construction of Navarre Beach niceties could be contemplated, the county must come up with a plan to replace the bridge connecting the barrier island to the mainland.

"We have to have a new bridge. We need information on the bridge to know the cost of the bridge and the infrastructure around it," Fountain said.

The Navarre Bridge, which opened in 1960, has been declared "functionally obsolete" by the Florida Department of Transportation.

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In 2021, estimates for bridge construction ranged from between $80 million to $120 million. The county, as the owner of the road connecting U.S. Highway 98 and Navarre Beach that the span supports, will have to foot the bill for the new bridge.

Dannheisser said the Attorney General's Office won't be asked to provide any opinions on bridge-related expenditures. The agenda item passed Thursday states the county attorney will "request an Attorney General opinion regarding the use of tourist development funds for such improvements (as an amphitheater) and related engineering / architectural fees."

This article originally appeared on Pensacola News Journal: Navarre Beach amphitheater development plan hinges on attorney general