Bill Amendment: FL S0658 | 2018 | Regular Session

NOTE: For additional amemendments please see the Bill Drafting List

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Bill Title: Tourist Development Tax

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

Download: Florida-2018-S0658-Senate_Committee_Amendment_690706.html

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       Florida Senate - 2018                        COMMITTEE AMENDMENT
       Bill No. SB 658
       
       
       
       
       
       
                                Ì690706-Î690706                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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       Appropriations Subcommittee on Finance and Tax (Brandes)
       recommended the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete lines 49 - 83
    4  and insert:
    5         5. To finance beach park facilities or beach, estuary, or
    6  lagoon improvement, maintenance, renourishment, restoration, and
    7  erosion control, including construction of beach groins and
    8  shoreline protection, enhancement, cleanup, or restoration of
    9  inland lakes and rivers to which there is public access as those
   10  uses relate to the physical preservation of the beach, estuary,
   11  lagoon, shoreline, or inland lake or river. However, any funds
   12  identified by a county as the local matching source for beach
   13  renourishment, restoration, or erosion control projects included
   14  in the long-range budget plan of the state’s Beach Management
   15  Plan, pursuant to s. 161.091, or funds contractually obligated
   16  by a county in the financial plan for a federally authorized
   17  shore protection project may not be used or loaned for any other
   18  purpose. In counties of fewer than 100,000 population, up to 10
   19  percent of the revenues from the tourist development tax may be
   20  used for beach park facilities; or.
   21         6. To acquire, construct, extend, enlarge, remodel, repair,
   22  improve, maintain, operate, or finance public facilities within
   23  the boundaries of the county or subcounty special taxing
   24  district in which the tax is levied, if the public facilities
   25  are needed to increase tourist-related business activities in
   26  the county or subcounty special district and are recommended by
   27  the county tourist development council created pursuant to
   28  paragraph (4)(e). Tax revenues may be used for any related land
   29  acquisition, land improvement, design, and engineering costs and
   30  all other professional and related costs required to bring the
   31  public facilities into service. As used in this subparagraph,
   32  the term “public facilities” means major capital improvements
   33  that have a life expectancy of 5 or more years, including, but
   34  not limited to, transportation, sanitary sewer, solid waste,
   35  drainage, potable water, and pedestrian facilities. Tax revenues
   36  may be used for these purposes only if the following conditions
   37  are satisfied:
   38         a. In the county fiscal year immediately before the initial
   39  use for these purposes, at least $20 million in tourist
   40  development tax revenue was received;
   41         b. The county governing board approves the use for the
   42  proposed public facilities by a vote of at least two-thirds of
   43  its membership;
   44         c. No more than 70 percent of the cost of the proposed
   45  public facilities will be paid for with tourist development tax
   46  revenues, and sources of funding for the remaining cost are
   47  identified and confirmed by the county governing board; and
   48         d. An independent professional analysis, performed at the
   49  expense of the county tourist development council, demonstrates
   50  the positive impact of the infrastructure project on tourist
   51  related businesses in the county.
   52  
   53  Subparagraphs 1. and 2. may be implemented through service
   54  contracts and leases with lessees that have sufficient expertise
   55  or financial capability to operate such facilities.
   56         Section 2. This act shall take effect October 1, 2018.
   57  
   58  ================= T I T L E  A M E N D M E N T ================
   59  And the title is amended as follows:
   60         Delete lines 4 - 6
   61  and insert:
   62         imposing the tax to use the tax revenues to finance
   63         estuary or lagoon improvement, maintenance,
   64         renourishment, restoration, and erosion control;
   65         authorizing the use of tax revenues to construct beach
   66         groins; authorizing such counties to use such tax
   67         revenues for specified purposes and costs relating to
   68         public facilities if specified conditions are met;
   69         defining the term