FL
Florida House Bill H0673

Florida 2022 Regular Session

Florida House Bill H0673 Compare Versions

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1010 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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1414 A bill to be entitled 1
1515 An act relating to tourist development taxes; amending 2
1616 s. 125.0104, F.S.; authorizing certain fiscally 3
1717 constrained counties to use a designated percentage of 4
18-tourist development tax revenues received to reimburse 5
19-for expenses incurred for certain purposes regardless 6
20-of whether certain other requirements are met; 7
21-providing specifications for the use of those tax 8
22-revenues; correcting a cross -reference; providing an 9
23-effective date. 10
18+tourist development tax revenues to reimburse for 5
19+expenses incurred for certain purposes regardless of 6
20+whether certain other requirements are met; providing 7
21+specifications for the use of those tax revenues; 8
22+correcting a cross-reference; providing an effect ive 9
23+date. 10
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2525 Be It Enacted by the Legislature of the State of Florida: 12
2626 13
2727 Section 1. Paragraphs (d) and (e) of subsection (5) of 14
2828 section 125.0104, Florida Statutes, are redesignated as 15
2929 paragraphs (e) and (f), respectively, present paragraph (e) of 16
3030 that subsection is amended, and new paragraph (d) is added to 17
3131 that subsection, to read: 18
3232 125.0104 Tourist development tax; procedure for levying; 19
3333 authorized uses; referendum; enforcement. — 20
3434 (5) AUTHORIZED USES OF REVENUE. — 21
3535 (d) A fiscally constrained county , as defined in s. 22
3636 218.67(1) that is located adjacent to the Gulf of Mexico or the 23
3737 Atlantic Ocean, may use up to 10 percent of the tourist 24
3838 development tax revenues received to reimburse for expenses 25
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4747 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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5151 incurred in providing public safety services that are nee ded to 26
5252 address impacts related to increased tourism and visitors to an 27
5353 area. However, if taxes collected under this section are used to 28
5454 reimburse emergency medical services or public safety services 29
5555 for tourism or special events, the governing board of the county 30
5656 or municipality may not use the taxes to supplant the normal 31
5757 operating expenses of an emergency medical services department, 32
5858 a fire department, a sheriff's office, or a police department. 33
59- (e)(d) The revenues to be derived from the touris t 34
60-development tax may be pledged to secure and liquidate revenue 35
61-bonds issued by the county for the purposes set forth in 36
62-subparagraphs (a)1., 2., and 5. or for the purpose of refunding 37
63-bonds previously issued for such purposes, or both; however, no 38
64-more than 50 percent of the revenues from the tourist 39
65-development tax may be pledged to secure and liquidate revenue 40
66-bonds or revenue refunding bonds issued for the purposes set 41
67-forth in subparagraph (a)5. Such revenue bonds and revenue 42
68-refunding bonds may be au thorized and issued in such principal 43
69-amounts, with such interest rates and maturity dates, and 44
70-subject to such other terms, conditions, and covenants as the 45
71-governing board of the county shall provide. The Legislature 46
72-intends that this paragraph be full a nd complete authority for 47
73-accomplishing such purposes, but such authority is supplemental 48
74-and additional to, and not in derogation of, any powers now 49
75-existing or later conferred under law. 50
59+The fiscally constrained county may use up to 10 percent of the 34
60+tourist development taxes for public safety services even if the 35
61+county does not meet the requiremen ts under subparagraphs (c)1. -36
62+3. 37
63+ (e)(d) The revenues to be derived from the tourist 38
64+development tax may be pledged to secure and liquidate revenue 39
65+bonds issued by the county for the purposes set forth in 40
66+subparagraphs (a)1., 2., and 5. or for the purpose of refunding 41
67+bonds previously issued for such purposes, or both; however, no 42
68+more than 50 percent of the revenues from the tourist 43
69+development tax may b e pledged to secure and liquidate revenue 44
70+bonds or revenue refunding bonds issued for the purposes set 45
71+forth in subparagraph (a)5. Such revenue bonds and revenue 46
72+refunding bonds may be authorized and issued in such principal 47
73+amounts, with such interest rat es and maturity dates, and 48
74+subject to such other terms, conditions, and covenants as the 49
75+governing board of the county shall provide. The Legislature 50
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8484 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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88- (f)(e) Any use of the local option tourist development tax 51
89-revenues collected pursuant to this section for a purpose not 52
90-expressly authorized by paragraph (3)(l) or paragraph (3)(n) or 53
91-paragraphs (a)-(e) (a)-(d) of this subsection is expressly 54
92-prohibited. 55
93- Section 2. This act shall take effect July 1, 2022. 56
88+intends that this paragraph be full and complete authority for 51
89+accomplishing such purposes, but such autho rity is supplemental 52
90+and additional to, and not in derogation of, any powers now 53
91+existing or later conferred under law. 54
92+ (f)(e) Any use of the local option tourist development tax 55
93+revenues collected pursuant to this section for a purpose not 56
94+expressly authorized by paragraph (3)(l) or paragraph (3)(n) or 57
95+paragraphs (a)-(e) (a)-(d) of this subsection is expressly 58
96+prohibited. 59
97+ Section 2. This act shall take effect July 1, 2022. 60