Bill Text: FL H0141 | 2011 | Regular Session | Introduced

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Bill Title: Tourist Development Tax

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2011-05-07 - Indefinitely postponed and withdrawn from consideration [H0141 Detail]

Download: Florida-2011-H0141-Introduced.html

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HB 141

1	A bill to be entitled
2	An act relating to the tourist development tax; amending
3	s. 125.0104, F.S.; providing additional bonding authority
4	for a certain additional tourist development tax;
5	providing a limitation on tax revenues received from such
6	tax and used for certain purposes; limiting the
7	expenditure of ad valorem tax revenue for expansion of
8	facilities by a county imposing a tourist development tax
9	for certain purposes; providing for nonapplication of a
10	prohibition against levying such tax in certain cities and
11	towns under certain conditions; providing for controlling
12	application notwithstanding certain contrary authority;
13	providing an effective date.
14
15	Be It Enacted by the Legislature of the State of Florida:
16
17	Section 1.  Paragraph (n) of subsection (3) of section
18	125.0104, Florida Statutes, is amended to read:
19	125.0104  Tourist development tax; procedure for levying;
20	authorized uses; referendum; enforcement.-
21	(3)  TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.-
22	(n)1.  In addition to any other tax that is imposed under
23	this section, a county that has imposed the tax under paragraph
24	(l) may impose an additional tax that is no greater than 1
25	percent on the exercise of the privilege described in paragraph
26	(a) by a majority plus one vote of the membership of the board
27	of county commissioners in order to:
28	a.1.  Pay the debt service on bonds issued to finance:
29	(I)a.  The construction, reconstruction, or renovation of a
30	facility either publicly owned and operated, or on land publicly
31	owned and operated by the owner of a professional sports
32	franchise or other lessee with sufficient expertise or financial
33	capability to operate such facility, and to pay the planning and
34	design costs incurred prior to the issuance of such bonds for a
35	new professional sports facility within the boundaries of a
36	county within which the tax is levied or within an adjacent
37	county, provided that a facility that is or is to be located in
38	an adjacent county is located within 11 miles of the boundary of
39	the county within which the tax is levied; a professional sports
40	team that uses the facility has a training facility within the
41	boundaries of the adjacent county; the adjacent county finds
42	that the financed facility generates economic development within
43	such county; and the combined populations of the county levying
44	the tax and the adjacent county where the facility is located or
45	is to be located exceeds 4 million franchise as defined in s.
46	288.1162.
47	(II)b.  The acquisition, construction, reconstruction, or
48	renovation of a facility either publicly owned and operated, or
49	publicly owned and operated by the owner of a professional
50	sports franchise or other lessee with sufficient expertise or
51	financial capability to operate such facility, and to pay the
52	planning and design costs incurred prior to the issuance of such
53	bonds for a retained spring training franchise.
54	(III)  The expansion, reconstruction, or renovation of an
55	existing convention center, including the construction of
56	related contiguous and connected facilities that provide
57	meeting, banquet, and exhibition spaces that facilitate or
58	enhance the use of the existing convention center, and to pay
59	the planning and design costs incurred prior to the issuance of
60	any such bonds.
61	b.2.  Promote and advertise tourism in the State of Florida
62	and nationally and internationally; however, if tax revenues are
63	expended for an activity, service, venue, or event, the
64	activity, service, venue, or event shall have as one of its main
65	purposes the attraction of tourists as evidenced by the
66	promotion of the activity, service, venue, or event to tourists.
67	2.  In any county in which the tax authorized by this
68	paragraph is imposed initially on or after January 1, 2012, the
69	tax revenues received from the imposition of such tax and used
70	for the purposes set forth in sub-sub-subparagraph 1.a.(III) and
71	sub-subparagraph 1.b. in the aggregate may not exceed 49.9
72	percent of the total tax revenues received from the imposition
73	of such tax.
74	3.  A county that imposes the tax authorized in this
75	paragraph may not expend any ad valorem tax revenues for the
76	acquisition, expansion, construction, reconstruction, or
77	renovation of a facility for which tax revenues are used
78	pursuant to subparagraph 1. The provision of paragraph (b) which
79	prohibits any county authorized to levy a convention development
80	tax pursuant to s. 212.0305 from levying more than the 2-percent
81	tax authorized by this section shall not apply to the additional
82	tax authorized by this paragraph. In addition, the prohibition
83	under paragraph (b) against any additional levy under this
84	section in any cities or towns presently imposing a municipal
85	resort tax as authorized by chapter 67-930, Laws of Florida,
86	does not apply to the levy of the additional tax authorized by
87	this paragraph and the additional tax authorized by this
88	paragraph may be levied in such cities and towns to pay debt
89	service on bonds issued pursuant to this subsection; however,
90	such bonds must be issued no later than December 14, 2015, but
91	may be refunded and refinanced at the discretion of the issuer
92	in counties which levy convention development taxes pursuant to
93	s. 212.0305(4)(a). Subsection (4) does not apply to the adoption
94	of the additional tax authorized in this paragraph. The
95	effective date of the levy and imposition of the tax authorized
96	under this paragraph is the first day of the second month
97	following approval of the ordinance by the board of county
98	commissioners or the first day of any subsequent month specified
99	in the ordinance. A certified copy of such ordinance shall be
100	furnished by the county to the Department of Revenue within 10
101	days after approval of the ordinance.
102	4.  This paragraph controls over any contrary provision of
103	subsection (5).
104	Section 2.  This act shall take effect July 1, 2011.

CODING: Words stricken are deletions; words underlined are additions.