Bill Text: FL S0640 | 2023 | Regular Session | Introduced

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Bill Title: Tourist Development Taxes

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2023-05-05 - Died in Commerce and Tourism [S0640 Detail]

Download: Florida-2023-S0640-Introduced.html

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       Florida Senate - 2023                                     SB 640
       
       
        
       By Senator Simon
       
       
       
       
       
       3-01092-23                                             2023640__
    1                        A bill to be entitled                      
    2         An act relating to tourist development taxes; amending
    3         s. 125.0104, F.S.; authorizing certain fiscally
    4         constrained counties to use a designated percentage of
    5         tourist development tax revenues received to reimburse
    6         expenses incurred for certain purposes; providing
    7         specifications for the use of such tax revenues;
    8         conforming provisions to changes made by the act;
    9         providing an effective date.
   10          
   11  Be It Enacted by the Legislature of the State of Florida:
   12  
   13         Section 1. Present paragraphs (d) and (e) of subsection (5)
   14  of section 125.0104, Florida Statutes, are redesignated as
   15  paragraphs (e) and (f), respectively, a new paragraph (d) is
   16  added to that subsection, and present paragraph (e) of that
   17  subsection is amended, to read:
   18         125.0104 Tourist development tax; procedure for levying;
   19  authorized uses; referendum; enforcement.—
   20         (5) AUTHORIZED USES OF REVENUE.—
   21         (d) A fiscally constrained county, as described in s.
   22  218.67(1), which is located adjacent to the Gulf of Mexico or
   23  the Atlantic Ocean may use up to 10 percent of the tourist
   24  development tax revenues received under this section to
   25  reimburse expenses incurred in providing public safety services
   26  required to address impacts related to increased tourism and
   27  visitors in that county. However, if taxes received under this
   28  section are used to reimburse emergency medical services or
   29  public safety services related to tourism or special events, the
   30  governing board of the county or municipality may not use the
   31  revenue to supplant the normal operating expenses of an
   32  emergency medical services department, a fire department, a
   33  sheriff’s office, or a police department.
   34         (f)(e) Any use of the local option tourist development tax
   35  revenues collected pursuant to this section for a purpose not
   36  expressly authorized by paragraph (3)(l) or paragraph (3)(n) or
   37  paragraphs (a)-(e) (a)-(d) of this subsection is expressly
   38  prohibited.
   39         Section 2. This act shall take effect July 1, 2023.