Florida 2023 Regular Session

Florida House Bill H0309 Compare Versions

Only one version of the bill is available at this time.

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3	3	HB 309 2023
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10	10	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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14	14	A bill to be entitled 1
15	15	An act relating to tourist development taxes; amending 2
16	16	s. 125.0104, F.S.; authorizing certain fiscally 3
17	17	constrained counties to use a designated percentage of 4
18	18	tourist development tax revenues received to reimburse 5
19	19	for expenses incurred for certain purposes regardless 6
20	20	of whether certain other requirements are met; 7
21	21	providing specifications for the use of those tax 8
22	22	revenues; correcting a cross -reference; providing an 9
23	23	effective date. 10
24	24	11
25	25	Be It Enacted by the Legislature of the State of Florida: 12
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27	27	Section 1. Paragraphs (d) and (e) of subsection (5) of 14
28	28	section 125.0104, Florida Statutes, are redesignated as 15
29	29	paragraphs (e) and (f), respectively, present paragraph (e ) of 16
30	30	that subsection is amended, and new paragraph (d) is added to 17
31	31	that subsection, to read: 18
32	32	125.0104 Tourist development tax; procedure for levying; 19
33	33	authorized uses; referendum; enforcement. — 20
34	34	(5) AUTHORIZED USES OF REVENUE. — 21
35	35	(d) A fiscally constrain ed county, as defined in s. 22
36	36	218.67(1), that is located adjacent to the Gulf of Mexico or the 23
37	37	Atlantic Ocean, may use up to 10 percent of the tourist 24
38	38	development tax revenues received to reimburse for expenses 25
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40	40	HB 309 2023
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47	47	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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51	51	incurred in providing public safety services th at are needed to 26
52	52	address impacts related to increased tourism and visitors to an 27
53	53	area. However, if taxes collected under this section are used to 28
54	54	reimburse emergency medical services or public safety services 29
55	55	for tourism or special events, the governing bo ard of the county 30
56	56	or municipality may not use the taxes to supplant the normal 31
57	57	operating expenses of an emergency medical services department, 32
58	58	a fire department, a sheriff's office, or a police department. 33
59	59	(e)(d) The revenues to be derived from the touri st 34
60	60	development tax may be pledged to secure and liquidate revenue 35
61	61	bonds issued by the county for the purposes set forth in 36
62	62	subparagraphs (a)1., 2., and 5. or for the purpose of refunding 37
63	63	bonds previously issued for such purposes, or both; however, no 38
64	64	more than 50 percent of the revenues from the tourist 39
65	65	development tax may be pledged to secure and liquidate revenue 40
66	66	bonds or revenue refunding bonds issued for the purposes set 41
67	67	forth in subparagraph (a)5. Such revenue bonds and revenue 42
68	68	refunding bonds may be a uthorized and issued in such principal 43
69	69	amounts, with such interest rates and maturity dates, and 44
70	70	subject to such other terms, conditions, and covenants as the 45
71	71	governing board of the county shall provide. The Legislature 46
72	72	intends that this paragraph be full and complete authority for 47
73	73	accomplishing such purposes, but such authority is supplemental 48
74	74	and additional to, and not in derogation of, any powers now 49
75	75	existing or later conferred under law. 50
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84	84	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	88	(f)(e) Any use of the local option tourist development tax 51
89	89	revenues collected pursuant to this section for a purpose not 52
90	90	expressly authorized by paragraph (3)(l) or paragraph (3)(n) or 53
91	91	paragraphs (a)-(e) (a)-(d) of this subsection is expressly 54
92	92	prohibited. 55
93	93	Section 2. This act shall take effect July 1, 2023. 56