Bill Text: FL S1274 | 2012 | Regular Session | Introduced
Bill Title: Tourist Development Tax
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2012-03-08 - Laid on Table, refer to HB 1015 -SJ 1000 [S1274 Detail]
Download: Florida-2012-S1274-Introduced.html
Florida Senate - 2012 SB 1274 By Senator Latvala 16-01410-12 20121274__ 1 A bill to be entitled 2 An act relating to the tourist development tax; 3 amending s. 125.0104, F.S.; providing for the proceeds 4 of the tourist development tax to be used for the 5 benefit of certain 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,orauditoriums, aquariums, or museums that 22 are publicly owned and operated or owned and operated by not 23 for-profit organizations and open to the public, within the 24 boundaries of the county or subcounty special taxing district in 25 which the tax is levied. Tax revenues received pursuant to this 26 section may also be used for promotion of zoological parks that 27 are publicly owned and operated or owned and operated by not 28 for-profit organizations and open to the public. However, these 29 purposes may be implemented through service contracts and leases 30 with lessees with sufficient expertise or financial capability 31 to operate such facilities; 32 2. To promote and advertise tourism in the State of Florida 33 and nationally and internationally; however, if tax revenues are 34 expended for an activity, service, venue, or event, the 35 activity, service, venue, or event shall have as one of its main 36 purposes the attraction of tourists as evidenced by the 37 promotion of the activity, service, venue, or event to tourists; 38 3. To fund convention bureaus, tourist bureaus, tourist 39 information centers, and news bureaus as county agencies or by 40 contract with the chambers of commerce or similar associations 41 in the county, which may include any indirect administrative 42 costs for services performed by the county on behalf of the 43 promotion agency; or 44 4. To finance beach park facilities or beach improvement, 45 maintenance, renourishment, restoration, and erosion control, 46 including shoreline protection, enhancement, cleanup, or 47 restoration of inland lakes and rivers to which there is public 48 access as those uses relate to the physical preservation of the 49 beach, shoreline, or inland lake or river. However, any funds 50 identified by a county as the local matching source for beach 51 renourishment, restoration, or erosion control projects included 52 in the long-range budget plan of the state’s Beach Management 53 Plan, pursuant to s. 161.091, or funds contractually obligated 54 by a county in the financial plan for a federally authorized 55 shore protection project may not be used or loaned for any other 56 purpose. In counties of less than 100,000 population, no more 57 than 10 percent of the revenues from the tourist development tax 58 may be used for beach park facilities. 59 (7) AUTOMATIC EXPIRATION ON RETIREMENT OF BONDS.—Anything 60 in this section to the contrary notwithstanding, if the plan for 61 tourist development approved by the governing board of the 62 county, as amended from time to time pursuant to paragraph 63 (4)(d), includes the acquisition, construction, extension, 64 enlargement, remodeling, repair, or improvement of a publicly 65 owned and operated convention center, sports stadium, sports 66 arena, coliseum,orauditorium, aquarium, oramuseum that is 67 publicly owned and operated or owned and operated by a not-for 68 profit organization, the county ordinance levying and imposing 69 the tax shall automatically expire upon the later of: 70 (a) Retirement of all bonds issued by the county for 71 financing the same; or 72 (b) The expiration of any agreement by the county for the 73 operation or maintenance, or both, of a publicly owned and 74 operated convention center, sports stadium, sports arena, 75 coliseum, auditorium, aquarium, or museum. However, nothing 76 herein shall preclude that county from amending the ordinance 77 extending the tax to the extent that the board of the county 78 determines to be necessary to provide funds with which to 79 operate, maintain, repair, or renew and replace a publicly owned 80 and operated convention center, sports stadium, sports arena, 81 coliseum, auditorium, aquarium, or museum or from enacting an 82 ordinance which shall take effect without referendum approval, 83 unless the original referendum required ordinance expiration, 84 pursuant to the provisions of this section reimposing a tourist 85 development tax, upon or following the expiration of the 86 previous ordinance. 87 Section 2. This act shall take effect July 1, 2012.