Bill Text: FL S0336 | 2013 | Regular Session | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Tourist Development Tax
Spectrum: Slight Partisan Bill (? 2-1)
Status: (Passed) 2013-06-17 - Chapter No. 2013-168 [S0336 Detail]
Download: Florida-2013-S0336-Introduced.html
Bill Title: Tourist Development Tax
Spectrum: Slight Partisan Bill (? 2-1)
Status: (Passed) 2013-06-17 - Chapter No. 2013-168 [S0336 Detail]
Download: Florida-2013-S0336-Introduced.html
Florida Senate - 2013 SB 336 By Senator Latvala 20-00352A-13 2013336__ 1 A bill to be entitled 2 An act relating to the tourist development tax; 3 amending s. 125.0104, F.S.; clarifying that the 4 proceeds of the tax may be used for the benefit of 5 certain museums or aquariums; providing an effective 6 date. 7 8 Be It Enacted by the Legislature of the State of Florida: 9 10 Section 1. Paragraph (a) of subsection (5) and subsection 11 (7) of section 125.0104, Florida Statutes, are amended to read: 12 125.0104 Tourist development tax; procedure for levying; 13 authorized uses; referendum; enforcement.— 14 (5) AUTHORIZED USES OF REVENUE.— 15 (a) All tax revenues received pursuant to this section by a 16 county imposing the tourist development tax shall be used by 17 that county for the following purposes only: 18 1. To acquire, construct, extend, enlarge, remodel, repair, 19 improve, maintain, operate, or promote one or more publicly 20 owned and operated convention centers, sports stadiums, sports 21 arenas, coliseums, or auditoriums, or museums or aquariums, or22museumsthat are publicly owned and operated or owned and 23 operated by not-for-profit organizations and open to the public, 24 within the boundaries of the county or subcounty special taxing 25 district in which the tax is levied. Tax revenues received 26 pursuant to this section may also be used for promotion of 27 zoological parks that are publicly owned and operated or owned 28 and operated by not-for-profit organizations and open to the 29 public. However, these purposes may be implemented through 30 service contracts and leases with lessees that havewith31 sufficient expertise or financial capability to operate such 32 facilities; 33 2. To promote and advertise tourism in this statethe State34of Floridaand nationally and internationally; however, if tax 35 revenues are expended for an activity, service, venue, or event, 36 the activity, service, venue, or event mustshallhave as one of 37 its main purposes the attraction of tourists as evidenced by the 38 promotion of the activity, service, venue, or event to tourists; 39 3. To fund convention bureaus, tourist bureaus, tourist 40 information centers, and news bureaus as county agencies or by 41 contract with the chambers of commerce or similar associations 42 in the county, which may include any indirect administrative 43 costs for services performed by the county on behalf of the 44 promotion agency; or 45 4. To finance beach park facilities or beach improvement, 46 maintenance, renourishment, restoration, and erosion control, 47 including shoreline protection, enhancement, cleanup, or 48 restoration of inland lakes and rivers to which there is public 49 access as those uses relate to the physical preservation of the 50 beach, shoreline, or inland lake or river. However, any funds 51 identified by a county as the local matching source for beach 52 renourishment, restoration, or erosion control projects included 53 in the long-range budget plan of the state’s Beach Management 54 Plan, pursuant to s. 161.091, or funds contractually obligated 55 by a county in the financial plan for a federally authorized 56 shore protection project may not be used or loaned for any other 57 purpose. In counties of fewerlessthan 100,000 population, up 58 tono more than10 percent of the revenues from the tourist 59 development tax may be used for beach park facilities. 60 (7) AUTOMATIC EXPIRATION ON RETIREMENT OF BONDS.—Anything61in this section to the contraryNotwithstanding any other 62 provision of this section, if the plan for tourist development 63 approved by the governing board of the county, as amendedfrom64time to timepursuant to paragraph (4)(d), includes the 65 acquisition, construction, extension, enlargement, remodeling, 66 repair, or improvement of a publicly owned and operated 67 convention center, sports stadium, sports arena, coliseum, 68 auditorium, aquarium, or museumthat is publicly owned and69operated or owned and operated by a not-for-profit organization, 70 the county ordinance levying and imposing the taxshall71 automatically expiresexpireupon the later of: 72 (a) The retirement of all bonds issued by the county for 73 financing the same; or 74 (b) The expiration of any agreement by the county for the 75 operation or maintenance, or both, of a publicly owned and 76 operated convention center, sports stadium, sports arena, 77 coliseum, auditorium, aquarium, or museum. However, this does 78 notnothing herein shallpreclude that county from amending the 79 ordinance extending the tax to the extent that the board of the 80 county determines to be necessary to provide fundswith whichto 81 operate, maintain, repair, or renew and replace a publicly owned 82 and operated convention center, sports stadium, sports arena, 83 coliseum, auditorium, aquarium, or museum or from enacting an 84 ordinance that takeswhichshall takeeffect without referendum 85 approval, unless the original referendum required ordinance 86 expiration, pursuant to the provisions of this section 87 reimposing a tourist development tax, upon or following the 88 expiration of the previous ordinance. 89 Section 2. This act shall take effect July 1, 2013.