Florida Senate - 2022 SB 1542 By Senator Gainer 2-01636-22 20221542__ 1 A bill to be entitled 2 An act relating to tourist development taxes; amending 3 s. 125.0104, F.S.; authorizing certain coastal 4 counties to use up to a specified percentage of 5 tourist development tax revenue to reimburse tourism 6 training program expenses; revising the percentage of 7 tourist development tax revenue which such counties 8 may use to reimburse public safety services expenses; 9 authorizing certain fiscally constrained counties to 10 use tourist development tax revenue for such purposes 11 without meeting certain criteria; providing an 12 effective date. 13 14 Be It Enacted by the Legislature of the State of Florida: 15 16 Section 1.Present paragraphs (d) and (e) of subsection (5) 17 of section 125.0104, Florida Statutes, are redesignated as 18 paragraphs (e) and (f), respectively, a new paragraph (d) is 19 added to that subsection, and paragraph (c) and present 20 paragraph (e) of that subsection are amended, to read: 21 125.0104Tourist development tax; procedure for levying; 22 authorized uses; referendum; enforcement. 23 (5)AUTHORIZED USES OF REVENUE. 24 (c)A county located adjacent to the Gulf of Mexico or the 25 Atlantic Ocean, except a county that receives revenue from taxes 26 levied pursuant to s. 125.0108, which meets the following 27 criteria may use up to 20 percent of the tax revenue received 28 pursuant to this section to reimburse expenses incurred in 29 providing tourism training programs and 20 10 percent of the tax 30 revenue received pursuant to this section to reimburse expenses 31 incurred in providing public safety services, including 32 emergency medical services as defined in s. 401.107(3), and law 33 enforcement services, which are needed to address impacts 34 related to increased tourism and visitors to an area. However, 35 if taxes collected pursuant to this section are used to 36 reimburse emergency medical services or public safety services 37 for tourism or special events, the governing board of a county 38 or municipality may not use such taxes to supplant the normal 39 operating expenses of an emergency medical services department, 40 a fire department, a sheriffs office, or a police department. 41 To receive reimbursement, the county must: 42 1.Generate a minimum of $10 million in annual proceeds 43 from any tax, or any combination of taxes, authorized to be 44 levied pursuant to this section; 45 2.Have at least three municipalities; and 46 3.Have an estimated population of less than 225,000, 47 according to the most recent population estimate prepared 48 pursuant to s. 186.901, excluding the inmate population. 49 50 The board of county commissioners must by majority vote approve 51 reimbursement made pursuant to this paragraph upon receipt of a 52 recommendation from the tourist development council. 53 (d)A fiscally constrained county as defined in s. 54 218.67(1) which is located adjacent to the Gulf of Mexico or the 55 Atlantic Ocean may use up to 20 percent of the tourist 56 development tax revenues received to reimburse expenses incurred 57 in providing tourism training programs and up to 20 percent of 58 the tax revenues in providing public safety services, even if 59 the county designated as a fiscally constrained county does not 60 meet the requirements under paragraph (c). 61 (f)(e)Any use of the local option tourist development tax 62 revenues collected pursuant to this section for a purpose not 63 expressly authorized by paragraph (3)(l) or paragraph (3)(n) or 64 paragraphs (a)-(e) (a)-(d) of this subsection is expressly 65 prohibited. 66 Section 2.This act shall take effect July 1, 2022.