HB 673 2022
CODING: Words stricken are deletions; words underlined are additions.
hb0673-00
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
A bill to be entitled 1
An act relating to tourist development taxes; amending 2
s. 125.0104, F.S.; authorizing certain coastal 3
counties to be reimbursed for the use of tourist 4
development tax revenues for tourism training 5
programs; revising the percentage of tourist 6
development tax revenues that may be used to reimburse 7
certain coastal counties for expenses incurred in 8
providing public safety services; authorizing certain 9
fiscally constrained counties to be reimbursed for the 10
use of tourist development tax revenues for certain 11
purposes regardless of whether certain other 12
requirements are met; correcting a cross -reference; 13
providing an effective date. 14
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Be It Enacted by the Leg islature of the State of Florida: 16
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Section 1. Paragraphs (d) and (e) of subsection (5) of 18
section 125.0104, Florida Statutes, are redesignated as 19
paragraphs (e) and (f), respectively, paragraph (c) and present 20
paragraph (e) of that subsection are amend ed, and new paragraph 21
(d) is added to that subsection, to read: 22
125.0104 Tourist development tax; procedure for levying; 23
authorized uses; referendum; enforcement. — 24
(5) AUTHORIZED USES OF REVENUE. — 25
HB 673 2022
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hb0673-00
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
(c) A county located adjacent to the Gulf of Mexico o r the 26
Atlantic Ocean, except a county that receives revenue from taxes 27
levied pursuant to s. 125.0108, which meets the following 28
criteria may use up to 20 percent of the tax revenue received 29
pursuant to this section to reimburse expenses incurred in 30
providing tourism training programs and 20 10 percent of the tax 31
revenue received pursuant to this section to reimburse expenses 32
incurred in providing public safety services, including 33
emergency medical services as defined in s. 401.107(3), and law 34
enforcement services, which are needed to address impacts 35
related to increased tourism and visitors to an area. However, 36
if taxes collected pursuant to this section are used to 37
reimburse emergency medical services or public safety services 38
for tourism or special events , the governing board of a county 39
or municipality may not use such taxes to supplant the normal 40
operating expenses of an emergency medical services department, 41
a fire department, a sheriff's office, or a police department. 42
To receive reimbursement, the cou nty must: 43
1. Generate a minimum of $10 million in annual proceeds 44
from any tax, or any combination of taxes, authorized to be 45
levied pursuant to this section; 46
2. Have at least three municipalities; and 47
3. Have an estimated population of less than 225 ,000, 48
according to the most recent population estimate prepared 49
pursuant to s. 186.901, excluding the inmate population. 50
HB 673 2022
CODING: Words stricken are deletions; words underlined are additions.
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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The board of county commissioners must by majority vote approve 52
reimbursement made pursuant to this paragraph upon receipt of a 53
recommendation from the tourist development council. 54
(d) A fiscally constrained county, as defined in s. 55
218.67(1) that is located adjacent to the Gulf of Mexico or the 56
Atlantic Ocean, may use up to 20 percent of the tourist 57
development tax revenues received t o reimburse expenses incurred 58
in providing tourism training programs and up to 20 percent of 59
the tax revenues in providing public safety services, even if 60
the county designated as a fiscally constrained county does not 61
meet the requirements under paragraph (c). 62
(f)(e) Any use of the local option tourist development tax 63
revenues collected pursuant to this section for a purpose not 64
expressly authorized by paragraph (3)(l) or paragraph (3)(n) or 65
paragraphs (a)-(e) (a)-(d) of this subsection is expressly 66
prohibited. 67
Section 2. This act shall take effect July 1, 2022. 68