Bill Text: FL S0658 | 2018 | Regular Session | Introduced

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Bill Title: Tourist Development Tax

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2018-03-10 - Died in Appropriations [S0658 Detail]

Download: Florida-2018-S0658-Introduced.html

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       Florida Senate - 2018                                     SB 658
       
       
        
       By Senator Brandes
       
       
       
       
       
       24-00875-18                                            2018658__
    1                        A bill to be entitled                      
    2         An act relating to the tourist development tax;
    3         amending s. 125.0104, F.S.; authorizing counties
    4         imposing the tax to use the tax revenues, under
    5         certain circumstances, for specified purposes and
    6         costs relating to public facilities; defining the term
    7         “public facilities”; providing an effective date.
    8          
    9  Be It Enacted by the Legislature of the State of Florida:
   10  
   11         Section 1. Paragraph (a) of subsection (5) of section
   12  125.0104, Florida Statutes, is amended to read:
   13         125.0104 Tourist development tax; procedure for levying;
   14  authorized uses; referendum; enforcement.—
   15         (5) AUTHORIZED USES OF REVENUE.—
   16         (a) All tax revenues received pursuant to this section by a
   17  county imposing the tourist development tax shall be used by
   18  that county for the following purposes only:
   19         1. To acquire, construct, extend, enlarge, remodel, repair,
   20  improve, maintain, operate, or promote one or more:
   21         a. Publicly owned and operated convention centers, sports
   22  stadiums, sports arenas, coliseums, or auditoriums within the
   23  boundaries of the county or subcounty special taxing district in
   24  which the tax is levied;
   25         b. Auditoriums that are publicly owned but are operated by
   26  organizations that are exempt from federal taxation pursuant to
   27  26 U.S.C. s. 501(c)(3) and open to the public, within the
   28  boundaries of the county or subcounty special taxing district in
   29  which the tax is levied; or
   30         c. Aquariums or museums that are publicly owned and
   31  operated or owned and operated by not-for-profit organizations
   32  and open to the public, within the boundaries of the county or
   33  subcounty special taxing district in which the tax is levied;
   34         2. To promote zoological parks that are publicly owned and
   35  operated or owned and operated by not-for-profit organizations
   36  and open to the public;
   37         3. To promote and advertise tourism in this state and
   38  nationally and internationally; however, if tax revenues are
   39  expended for an activity, service, venue, or event, the
   40  activity, service, venue, or event must have as one of its main
   41  purposes the attraction of tourists as evidenced by the
   42  promotion of the activity, service, venue, or event to tourists;
   43         4. To fund convention bureaus, tourist bureaus, tourist
   44  information centers, and news bureaus as county agencies or by
   45  contract with the chambers of commerce or similar associations
   46  in the county, which may include any indirect administrative
   47  costs for services performed by the county on behalf of the
   48  promotion agency; or
   49         5. To finance beach park facilities or beach improvement,
   50  maintenance, renourishment, restoration, and erosion control,
   51  including shoreline protection, enhancement, cleanup, or
   52  restoration of inland lakes and rivers to which there is public
   53  access as those uses relate to the physical preservation of the
   54  beach, shoreline, or inland lake or river. However, any funds
   55  identified by a county as the local matching source for beach
   56  renourishment, restoration, or erosion control projects included
   57  in the long-range budget plan of the state’s Beach Management
   58  Plan, pursuant to s. 161.091, or funds contractually obligated
   59  by a county in the financial plan for a federally authorized
   60  shore protection project may not be used or loaned for any other
   61  purpose. In counties of fewer than 100,000 population, up to 10
   62  percent of the revenues from the tourist development tax may be
   63  used for beach park facilities; or.
   64         6. To acquire, construct, extend, enlarge, remodel, repair,
   65  improve, maintain, operate, or finance public facilities within
   66  the boundaries of the county or subcounty special taxing
   67  district in which the tax is levied, if the public facilities
   68  are needed to increase tourist-related business activities in
   69  the county or subcounty special district and are recommended by
   70  the county tourist development council created pursuant to
   71  paragraph (4)(e). Tax revenues may be used for any related land
   72  acquisition, land improvement, design, and engineering costs and
   73  all other professional and related costs required to bring the
   74  public facilities into service. As used in this subparagraph,
   75  the term “public facilities” means major capital improvements
   76  that have a life expectancy of 5 or more years, including, but
   77  not limited to, transportation, sanitary sewer, solid waste,
   78  drainage, potable water, and pedestrian facilities.
   79  
   80  Subparagraphs 1. and 2. may be implemented through service
   81  contracts and leases with lessees that have sufficient expertise
   82  or financial capability to operate such facilities.
   83         Section 2. This act shall take effect July 1, 2018.