HB 309 2023
CODING: Words stricken are deletions; words underlined are additions.
hb0309-00
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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 fiscally 3
constrained counties to use a designated percentage of 4
tourist development tax revenues received to reimburse 5
for expenses incurred for certain purposes regardless 6
of whether certain other requirements are met; 7
providing specifications for the use of those tax 8
revenues; correcting a cross -reference; providing an 9
effective date. 10
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Be It Enacted by the Legislature of the State of Florida: 12
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Section 1. Paragraphs (d) and (e) of subsection (5) of 14
section 125.0104, Florida Statutes, are redesignated as 15
paragraphs (e) and (f), respectively, present paragraph (e ) of 16
that subsection is amended, and new paragraph (d) is added to 17
that subsection, to read: 18
125.0104 Tourist development tax; procedure for levying; 19
authorized uses; referendum; enforcement. — 20
(5) AUTHORIZED USES OF REVENUE. — 21
(d) A fiscally constrain ed county, as defined in s. 22
218.67(1), that is located adjacent to the Gulf of Mexico or the 23
Atlantic Ocean, may use up to 10 percent of the tourist 24
development tax revenues received to reimburse for expenses 25
HB 309 2023
CODING: Words stricken are deletions; words underlined are additions.
hb0309-00
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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
incurred in providing public safety services th at are needed to 26
address impacts related to increased tourism and visitors to an 27
area. However, if taxes collected under this section are used to 28
reimburse emergency medical services or public safety services 29
for tourism or special events, the governing bo ard of the county 30
or municipality may not use the taxes to supplant the normal 31
operating expenses of an emergency medical services department, 32
a fire department, a sheriff's office, or a police department. 33
(e)(d) The revenues to be derived from the touri st 34
development tax may be pledged to secure and liquidate revenue 35
bonds issued by the county for the purposes set forth in 36
subparagraphs (a)1., 2., and 5. or for the purpose of refunding 37
bonds previously issued for such purposes, or both; however, no 38
more than 50 percent of the revenues from the tourist 39
development tax may be pledged to secure and liquidate revenue 40
bonds or revenue refunding bonds issued for the purposes set 41
forth in subparagraph (a)5. Such revenue bonds and revenue 42
refunding bonds may be a uthorized and issued in such principal 43
amounts, with such interest rates and maturity dates, and 44
subject to such other terms, conditions, and covenants as the 45
governing board of the county shall provide. The Legislature 46
intends that this paragraph be full and complete authority for 47
accomplishing such purposes, but such authority is supplemental 48
and additional to, and not in derogation of, any powers now 49
existing or later conferred under law. 50
HB 309 2023
CODING: Words stricken are deletions; words underlined are additions.
hb0309-00
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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
(f)(e) Any use of the local option tourist development tax 51
revenues collected pursuant to this section for a purpose not 52
expressly authorized by paragraph (3)(l) or paragraph (3)(n) or 53
paragraphs (a)-(e) (a)-(d) of this subsection is expressly 54
prohibited. 55
Section 2. This act shall take effect July 1, 2023. 56