Bill Text: FL S0336 | 2013 | Regular Session | Comm Sub

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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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-Comm_Sub.html

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       Florida Senate - 2013                       CS for CS for SB 336
       
       
       
       By the Committees on Community Affairs; and Commerce and
       Tourism; and Senator Latvala
       
       
       
       578-01733-13                                           2013336c2
    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; clarifying that the tax
    6         automatically expires upon the retirement of all bonds
    7         issued by the county for financing certain facilities;
    8         providing an effective date.
    9  
   10  Be It Enacted by the Legislature of the State of Florida:
   11  
   12         Section 1. Paragraphs (a) and (c) of subsection (5) and
   13  subsection (7) of section 125.0104, Florida Statutes, are
   14  amended to read:
   15         125.0104 Tourist development tax; procedure for levying;
   16  authorized uses; referendum; enforcement.—
   17         (5) AUTHORIZED USES OF REVENUE.—
   18         (a) All tax revenues received pursuant to this section by a
   19  county imposing the tourist development tax shall be used by
   20  that county for the following purposes only:
   21         1. To acquire, construct, extend, enlarge, remodel, repair,
   22  improve, maintain, operate, or promote one or more:
   23         a. Publicly owned and operated convention centers, sports
   24  stadiums, sports arenas, coliseums, or auditoriums within the
   25  boundaries of the county or subcounty special taxing district in
   26  which the tax is levied; or,
   27         b. Aquariums, or museums that are publicly owned and
   28  operated or owned and operated by not-for-profit organizations
   29  and open to the public, within the boundaries of the county or
   30  subcounty special taxing district in which the tax is levied.
   31         2. Tax revenues received pursuant to this section may also
   32  be used for promotion of zoological parks that are publicly
   33  owned and operated or owned and operated by not-for-profit
   34  organizations and open to the public. However, these purposes
   35  may be implemented through service contracts and leases with
   36  lessees that have with sufficient expertise or financial
   37  capability to operate such facilities;
   38         3.2. To promote and advertise tourism in this state the
   39  State of Florida and nationally and internationally; however, if
   40  tax revenues are expended for an activity, service, venue, or
   41  event, the activity, service, venue, or event must shall have as
   42  one of its main purposes the attraction of tourists as evidenced
   43  by the promotion of the activity, service, venue, or event to
   44  tourists;
   45         4.3. To fund convention bureaus, tourist bureaus, tourist
   46  information centers, and news bureaus as county agencies or by
   47  contract with the chambers of commerce or similar associations
   48  in the county, which may include any indirect administrative
   49  costs for services performed by the county on behalf of the
   50  promotion agency; or
   51         5.4. To finance beach park facilities or beach improvement,
   52  maintenance, renourishment, restoration, and erosion control,
   53  including shoreline protection, enhancement, cleanup, or
   54  restoration of inland lakes and rivers to which there is public
   55  access as those uses relate to the physical preservation of the
   56  beach, shoreline, or inland lake or river. However, any funds
   57  identified by a county as the local matching source for beach
   58  renourishment, restoration, or erosion control projects included
   59  in the long-range budget plan of the state’s Beach Management
   60  Plan, pursuant to s. 161.091, or funds contractually obligated
   61  by a county in the financial plan for a federally authorized
   62  shore protection project may not be used or loaned for any other
   63  purpose. In counties of fewer less than 100,000 population, up
   64  to no more than 10 percent of the revenues from the tourist
   65  development tax may be used for beach park facilities.
   66         (c) The revenues to be derived from the tourist development
   67  tax may be pledged to secure and liquidate revenue bonds issued
   68  by the county for the purposes set forth in subparagraphs (a)1.,
   69  2., and 5. 4. or for the purpose of refunding bonds previously
   70  issued for such purposes, or both; however, no more than 50
   71  percent of the revenues from the tourist development tax may be
   72  pledged to secure and liquidate revenue bonds or revenue
   73  refunding bonds issued for the purposes set forth in
   74  subparagraph (a)5. (a)4. Such revenue bonds and revenue
   75  refunding bonds may be authorized and issued in such principal
   76  amounts, with such interest rates and maturity dates, and
   77  subject to such other terms, conditions, and covenants as the
   78  governing board of the county shall provide. The Legislature
   79  intends that this paragraph shall be full and complete authority
   80  for accomplishing such purposes, but such authority is shall be
   81  supplemental and additional to, and not in derogation of, any
   82  powers now existing or later conferred under law.
   83         (7) AUTOMATIC EXPIRATION ON RETIREMENT OF BONDS.—Anything
   84  in this section to the contrary Notwithstanding any other
   85  provision of this section, if the plan for tourist development
   86  approved by the governing board of the county, as amended from
   87  time to time pursuant to paragraph (4)(d), includes the
   88  acquisition, construction, extension, enlargement, remodeling,
   89  repair, or improvement of a publicly owned and operated
   90  convention center, sports stadium, sports arena, coliseum, or
   91  auditorium, or museum or aquarium, or museum that is publicly
   92  owned and operated or owned and operated by a not-for-profit
   93  organization, the county ordinance levying and imposing the tax
   94  shall automatically expires expire upon the later of:
   95         (a) The retirement of all bonds issued by the county for
   96  financing the acquisition, construction, extension, enlargement,
   97  remodeling, repair, or improvement of a publicly owned and
   98  operated convention center, sports stadium, sports arena,
   99  coliseum, or auditorium, or museum or aquarium that is publicly
  100  owned and operated or owned and operated by a not-for-profit
  101  organization the same; or
  102         (b) The expiration of any agreement by the county for the
  103  operation or maintenance, or both, of a publicly owned and
  104  operated convention center, sports stadium, sports arena,
  105  coliseum, auditorium, aquarium, or museum. However, this does
  106  not nothing herein shall preclude that county from amending the
  107  ordinance extending the tax to the extent that the board of the
  108  county determines to be necessary to provide funds with which to
  109  operate, maintain, repair, or renew and replace a publicly owned
  110  and operated convention center, sports stadium, sports arena,
  111  coliseum, auditorium, aquarium, or museum or from enacting an
  112  ordinance that takes which shall take effect without referendum
  113  approval, unless the original referendum required ordinance
  114  expiration, pursuant to the provisions of this section
  115  reimposing a tourist development tax, upon or following the
  116  expiration of the previous ordinance.
  117         Section 2. This act shall take effect July 1, 2013.