Bill Text: FL S1748 | 2024 | Regular Session | Introduced

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Bill Title: Tourist Development Tax

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2024-03-08 - Died in Appropriations [S1748 Detail]

Download: Florida-2024-S1748-Introduced.html

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       Florida Senate - 2024                                    SB 1748
       
       
        
       By Senator Brodeur
       
       
       
       
       
       10-00727-24                                           20241748__
    1                        A bill to be entitled                      
    2         An act relating to tourist development tax; amending
    3         s. 125.0104, F.S.; prohibiting a plan for tourist
    4         development from allocating more than a certain
    5         percentage of the tax revenue to an individual project
    6         unless the governing board of the county approves such
    7         use by supermajority vote; providing an effective
    8         date.
    9          
   10  Be It Enacted by the Legislature of the State of Florida:
   11  
   12         Section 1. Paragraph (c) of subsection (4) of section
   13  125.0104, Florida Statutes, is amended to read:
   14         125.0104 Tourist development tax; procedure for levying;
   15  authorized uses; referendum; enforcement.—
   16         (4) ORDINANCE LEVY TAX; PROCEDURE.—
   17         (c) Before a referendum to enact or renew the ordinance
   18  levying and imposing the tax, the county tourist development
   19  council shall prepare and submit to the governing board of the
   20  county for its approval a plan for tourist development. The plan
   21  shall set forth the anticipated net tourist development tax
   22  revenue to be derived by the county for the 24 months following
   23  the levy of the tax; the tax district in which the enactment or
   24  renewal of the ordinance levying and imposing the tourist
   25  development tax is proposed; and a list, in the order of
   26  priority, of the proposed uses of the tax revenue by specific
   27  project or special use as the same are authorized under
   28  subsection (5). The plan shall include the approximate cost or
   29  expense allocation for each specific project or special use. The
   30  plan may not allocate more than 25 percent of the tax revenue
   31  received for a fiscal year to fund an individual project unless
   32  the governing board of the county approves such use by
   33  supermajority vote.
   34         Section 2. This act shall take effect July 1, 2024.