Bill Text: FL S1594 | 2024 | Regular Session | Introduced
Bill Title: Tourist Impact Tax
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2024-03-08 - Died in Commerce and Tourism [S1594 Detail]
Download: Florida-2024-S1594-Introduced.html
Florida Senate - 2024 SB 1594 By Senator Stewart 17-01382A-24 20241594__ 1 A bill to be entitled 2 An act relating to tourist impact tax; amending s. 3 125.0104, F.S.; authorizing that tax revenue from the 4 tourist development tax be used to fund a county 5 destination marketing organization; prohibiting a 6 county that funds a county destination marketing 7 organization with a certain percentage of tourist 8 development tax revenue from reducing the destination 9 marketing organization’s annual general use fund 10 allocation of revenue without a vote of the county’s 11 governing board membership; making technical changes; 12 reenacting s. 212.0306(3)(a), F.S., relating to the 13 local option food and beverage tax, to incorporate the 14 amendments made to s. 125.0104, F.S. in references 15 thereto; providing an effective date. 16 17 Be It Enacted by the Legislature of the State of Florida: 18 19 Section 1. Paragraph (a) of subsection (5) of section 20 125.0104, Florida Statutes, is amended to read: 21 125.0104 Tourist development tax; procedure for levying; 22 authorized uses; referendum; enforcement.— 23 (5) AUTHORIZED USES OF REVENUE.— 24 (a) All tax revenues received pursuant to this section by a 25 county imposing the tourist development tax shall be used by 26 that county for the following purposes only: 27 1. To acquire, construct, extend, enlarge, remodel, repair, 28 improve, maintain, operate, or promote one or more: 29 a. Publicly owned and operated convention centers, sports 30 stadiums, sports arenas, coliseums, or auditoriums within the 31 boundaries of the county or subcounty special taxing district in 32 which the tax is levied; 33 b. Auditoriums that are publicly owned but are operated by 34 organizations that are exempt from federal taxation pursuant to 35 26 U.S.C. s. 501(c)(3) and open to the public, within the 36 boundaries of the county or subcounty special taxing district in 37 which the tax is levied; or 38 c. Aquariums or museums that are publicly owned and 39 operated or owned and operated by not-for-profit organizations 40 and open to the public, within the boundaries of the county or 41 subcounty special taxing district in which the tax is levied; 42 2. To promote zoological parks that are publicly owned and 43 operated or owned and operated by not-for-profit organizations 44 and open to the public; 45 3. To promote and advertise tourism in this state and 46 nationally and internationally; however, if tax revenues are 47 expended for an activity, a service, a venue, or an event, the 48 activity, service, venue, or event must have as one of its main 49 purposes the attraction of tourists as evidenced by the 50 promotion of the activity, service, venue, or event to tourists; 51 a. A county may use tax revenue to fund a county 52 destination marketing organization as defined in s. 288.005; and 53 b. If a county funds a county destination marketing 54 organization with less than 40 percent of all local option 55 tourist development tax revenue collected in the county, the 56 county may not reduce the destination marketing organization’s 57 annual general use fund allocation of revenue unless approved by 58 a vote of at least two-thirds of the county’s governing board 59 membership; 60 4. To fund convention bureaus, tourist bureaus, tourist 61 information centers, and news bureaus as county agencies or by 62 contract with the chambers of commerce or similar associations 63 in the county, which may include any indirect administrative 64 costs for services performed by the county on behalf of the 65 promotion agency; 66 5. To finance beach park facilities, or beach, channel, 67 estuary, or lagoon improvement, maintenance, renourishment, 68 restoration, and erosion control, including construction of 69 beach groins and shoreline protection, enhancement, cleanup, or 70 restoration of inland lakes and rivers to which there is public 71 access as those uses relate to the physical preservation of the 72 beach, shoreline, channel, estuary, lagoon, or inland lake or 73 river. However, any funds identified by a county as the local 74 matching source for beach renourishment, restoration, or erosion 75 control projects included in the long-range budget plan of the 76 state’s Beach Management Plan, pursuant to s. 161.091, or funds 77 contractually obligated by a county in the financial plan for a 78 federally authorized shore protection project may not be used or 79 loaned for any other purpose. In counties of fewer than 100,000 80 population, up to 10 percent of the revenues from the tourist 81 development tax may be used for beach park facilities; or 82 6. To acquire, construct, extend, enlarge, remodel, repair, 83 improve, maintain, operate, or finance public facilities within 84 the boundaries of the county or subcounty special taxing 85 district in which the tax is levied, if the public facilities 86 are needed to increase tourist-related business activities in 87 the county or subcounty special district and are recommended by 88 the county tourist development council created pursuant to 89 paragraph (4)(e). Tax revenues may be used for any related land 90 acquisition, land improvement, design and engineering costs, and 91 all other professional and related costs required to bring the 92 public facilities into service. As used in this subparagraph, 93 the term “public facilities” means major capital improvements 94 that have a life expectancy of 5 or more years, including, but 95 not limited to, transportation, sanitary sewer, solid waste, 96 drainage, potable water, and pedestrian facilities. Tax revenues 97 may be used for these purposes only if the following conditions 98 are satisfied: 99 a. In the county fiscal year immediately preceding the 100 fiscal year in which the tax revenues were initially used for 101 such purposes, at least $10 million in tourist development tax 102 revenue was received; 103 b. The county governing board approves the use for the 104 proposed public facilities by a vote of at least two-thirds of 105 its membership; 106 c. No more than 70 percent of the cost of the proposed 107 public facilities will be paid for with tourist development tax 108 revenues, and sources of funding for the remaining cost are 109 identified and confirmed by the county governing board; 110 d. At least 40 percent of all tourist development tax 111 revenues collected in the county are spent to promote and 112 advertise tourism as provided by this subsection; and 113 e. An independent professional analysis, performed at the 114 expense of the county tourist development council, demonstrates 115 the positive impact of the infrastructure project on tourist 116 related businesses in the county. 117 118 Subparagraphs 1. and 2. may be implemented through service 119 contracts and leases with lessees that have sufficient expertise 120 or financial capability to operate such facilities. 121 Section 2. For the purpose of incorporating the amendment 122 made by this act to section 125.0104, Florida Statutes, in 123 references thereto, paragraph (a) of subsection (3) of section 124 212.0306, Florida Statutes, is reenacted to read: 125 212.0306 Local option food and beverage tax; procedure for 126 levying; authorized uses; administration.— 127 (3)(a) The proceeds of the tax authorized by paragraph 128 (1)(a) shall be allocated by the county to a countywide 129 convention and visitors bureau which, by interlocal agreement 130 and contract with the county, has been given the primary 131 responsibility for promoting the county and its constituent 132 cities as a destination site for conventions, trade shows, and 133 pleasure travel, to be used for purposes provided in s. 134 125.0104(5)(a)2. or 3., 1992 Supplement to the Florida Statutes 135 1991. If the county is not or is no longer a party to such an 136 interlocal agreement and contract with a countywide convention 137 and visitors bureau, the county shall allocate the proceeds of 138 such tax for the purposes described in s. 125.0104(5)(a)2. or 139 3., 1992 Supplement to the Florida Statutes 1991. 140 Section 3. This act shall take effect July 1, 2024.