Florida 2023 Regular Session

Florida House Bill H7053 Compare Versions

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

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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 tourism development; amending s. 2
16	16	125.0104, F.S.; providing a definition; revising the 3
17	17	method of approval of the levy and imposition of 4
18	18	certain county taxes; requiring the Department of 5
19	19	Revenue and certain counties to remit a specified 6
20	20	percentage of certain tax revenues to the Florida 7
21	21	Tourism Industry Marketing Corporation during a 8
22	22	certain period; authorizing a county to remit or 9
23	23	direct the Department of Revenue to remit such tax 10
24	24	revenues after a certain date; providing for the 11
25	25	expiration of an ordinance that levies and imposes 12
26	26	certain taxes; authorizing the renewal of such an 13
27	27	ordinance; providing that certain taxes must be 14
28	28	renewed by an ordinance in a referendum by a certain 15
29	29	date to remain in effect; providing applicability; 16
30	30	amending ss. 212.0606 and 288.0001, F.S.; conforming 17
31	31	provisions to changes made by the act; repealing s. 18
32	32	288.122, F.S., relating to the Tourism Promotional 19
33	33	Trust Fund; amending s. 288.1226, F.S.; revising the 20
34	34	purpose of the Florida Tourism Industry Marketing 21
35	35	Corporation; revising the authority of Enterprise 22
36	36	Florida, Inc., to permit the corporation to use 23
37	37	certain property and facilities; prohibiting 24
38	38	Enterprise Florida, Inc., from conferring certain 25
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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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49	49
50	50
51	51	benefits upon the corporation; prohibiting the 26
52	52	corporation from receiving state funds except for 27
53	53	certain county tax revenues; requiring the corporation 28
54	54	to ensure that a certain percentage of funds are 29
55	55	expended for certain purposes; revising matching funds 30
56	56	requirements applicable to the corporation; requiring 31
57	57	the corporation to t ake certain actions and be 32
58	58	dissolved upon accepting certain state funds or 33
59	59	receiving less than a certain amount of public 34
60	60	contributions in a fiscal year; terminating the 35
61	61	Tourism Promotional Trust Fund; providing for the 36
62	62	transfer of current balances in and revenues of the 37
63	63	trust fund to the General Revenue Fund; requiring the 38
64	64	Department of Economic Opportunity to pay certain 39
65	65	debts and obligations; requiring the Chief Financial 40
66	66	Officer to take certain actions; providing a 41
67	67	declaration of important state interes t; providing an 42
68	68	effective date. 43
69	69	44
70	70	Be It Enacted by the Legislature of the State of Florida: 45
71	71	46
72	72	Section 1. Paragraph (b) of subsection (2), paragraphs 47
73	73	(d), (l), (m), and (n) of subsection (3), subsection (4), 48
74	74	paragraphs (d) and (e) of subsection (5), a nd subsection (6) of 49
75	75	section 125.0104, Florida Statutes, are amended, and paragraphs 50
76	76
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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) through (i) are added to subsection (4), to read: 51
89	89	125.0104 Tourist development tax; procedure for levying; 52
90	90	authorized uses; referendum; enforcement. — 53
91	91	(2) APPLICATION; DEFINITIONS.— 54
92	92	(b) Definitions.—For purposes of this section: 55
93	93	1. "Promotion" means marketing or advertising designed to 56
94	94	increase tourist-related business activities. 57
95	95	2. "Tourist" means a person who participates in trade or 58
96	96	recreation activities ou tside the county of his or her permanent 59
97	97	residence or who rents or leases transient accommodations as 60
98	98	described in paragraph (3)(a). 61
99	99	3. "Retained spring training franchise" means a spring 62
100	100	training franchise that had a location in this state on or 63
101	101	before December 31, 1998, and that has continuously remained at 64
102	102	that location for at least the 10 years preceding that date. 65
103	103	4. "Rural county" means: 66
104	104	a. A county with a population of 75,000 or fewer. 67
105	105	b. A county with a population of 125,000 or fewer which i s 68
106	106	contiguous to a county with a population of 75,000 or fewer. 69
107	107	70
108	108	For purposes of this subparagraph, population shall be 71
109	109	determined in accordance with the most recent official estimate 72
110	110	pursuant to s. 186.901. 73
111	111	(3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.— 74
112	112	(d) In addition to any 1 -percent or 2-percent tax imposed 75
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121	121	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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125	125	under paragraph (c), the governing board of the county may levy, 76
126	126	impose, and set an additional 1 percent of each dollar above the 77
127	127	tax rate set under paragraph (c) by the extraordinary vote of 78
128	128	the governing board for the purposes set forth in subsection (5) 79
129	129	or by ordinance approved in a referendum of approval by the 80
130	130	registered electors within the county or subcounty special 81
131	131	district pursuant to subsection (6). A county may not . No county 82
132	132	shall levy, impose, and set the tax authorized under this 83
133	133	paragraph unless the county has imposed the 1 -percent or 2-84
134	134	percent tax authorized under paragraph (c) for a minimum of 3 85
135	135	years before prior to the effective date of the levy and 86
136	136	imposition of the tax au thorized by this paragraph. Revenues 87
137	137	raised by the additional tax authorized under this paragraph may 88
138	138	shall not be used for debt service on or refinancing of existing 89
139	139	facilities as specified in subparagraph (5)(a)1. unless approved 90
140	140	by referendum pursuant t o subsection (6) by a resolution adopted 91
141	141	by an extraordinary majority of the total membership of the 92
142	142	governing board of the county . If the 1-percent or 2-percent tax 93
143	143	authorized in paragraph (c) is levied within a subcounty special 94
144	144	taxing district, the addi tional tax authorized in this paragraph 95
145	145	shall only be levied therein. The provisions of paragraphs 96
146	146	(4)(a)-(d) shall not apply to the adoption of the additional tax 97
147	147	authorized in this paragraph. The effective date of the levy and 98
148	148	imposition of the tax autho rized under this paragraph is shall 99
149	149	be the first day of the second month following approval of the 100
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158	158	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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162	162	ordinance by referendum the governing board or the first day of 101
163	163	any subsequent month as may be specified in the ordinance. A 102
164	164	certified copy of such ordinance shall be furnished by the 103
165	165	county to the Department of Revenue within 10 days after 104
166	166	approval of such ordinance. 105
167	167	(l) In addition to any other tax which is imposed pursuant 106
168	168	to this section, a county may impose up to an additional 1 -107
169	169	percent tax on the exerc ise of the privilege described in 108
170	170	paragraph (a) by ordinance approved by referendum pursuant to 109
171	171	subsection (6) majority vote of the governing board of the 110
172	172	county in order to: 111
173	173	1. Pay the debt service on bonds issued to finance the 112
174	174	construction, reconstruc tion, or renovation of a professional 113
175	175	sports franchise facility, or the acquisition, construction, 114
176	176	reconstruction, or renovation of a retained spring training 115
177	177	franchise facility, either publicly owned and operated, or 116
178	178	publicly owned and operated by the own er of a professional 117
179	179	sports franchise or other lessee with sufficient expertise or 118
180	180	financial capability to operate such facility, and to pay the 119
181	181	planning and design costs incurred prior to the issuance of such 120
182	182	bonds. 121
183	183	2. Pay the debt service on bonds issu ed to finance the 122
184	184	construction, reconstruction, or renovation of a convention 123
185	185	center, and to pay the planning and design costs incurred prior 124
186	186	to the issuance of such bonds. 125
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195	195	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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199	199	3. Pay the operation and maintenance costs of a convention 126
200	200	center for a period of up to 10 years. Only counties that have 127
201	201	elected to levy the tax for the purposes authorized in 128
202	202	subparagraph 2. may use the tax for the purposes enumerated in 129
203	203	this subparagraph. Any county that elects to levy the tax for 130
204	204	the purposes authorized in subparag raph 2. after July 1, 2000, 131
205	205	may use the proceeds of the tax to pay the operation and 132
206	206	maintenance costs of a convention center for the life of the 133
207	207	bonds. 134
208	208	4. Promote and advertise tourism in the State of Florida 135
209	209	and nationally and internationally; however, if tax revenues are 136
210	210	expended for an activity, service, venue, or event, the 137
211	211	activity, service, venue, or event shall have as one of its main 138
212	212	purposes the attraction of tourists as evidenced by the 139
213	213	promotion of the activity, service, venue, or event to tou rists. 140
214	214	141
215	215	The provision of paragraph (b) which prohibits any county 142
216	216	authorized to levy a convention development tax pursuant to s. 143
217	217	212.0305 from levying more than the 2 -percent tax authorized by 144
218	218	this section, and the provisions of paragraphs (4)(a) -(d), shall 145
219	219	not apply to the additional tax authorized in this paragraph. 146
220	220	The effective date of the levy and imposition of the tax 147
221	221	authorized under this paragraph is shall be the first day of the 148
222	222	second month following approval of the ordinance by referendum 149
223	223	the governing board or the first day of any subsequent month as 150
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232	232	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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236	236	may be specified in the ordinance. A certified copy of such 151
237	237	ordinance shall be furnished by the county to the Department of 152
238	238	Revenue within 10 days after approval of such ordinance. 153
239	239	(m)1. In addition to any other tax which is imposed 154
240	240	pursuant to this section, a high tourism impact county may 155
241	241	impose an additional 1 -percent tax on the exercise of the 156
242	242	privilege described in paragraph (a) by ordinance approved by 157
243	243	referendum pursuant to subsection (6) extraordinary vote of the 158
244	244	governing board of the county . The tax revenues received 159
245	245	pursuant to this paragraph shall be used for one or more of the 160
246	246	authorized uses pursuant to subsection (5). 161
247	247	2. A county is considered to be a high tourism impact 162
248	248	county after the Department of Revenue has certified to such 163
249	249	county that the sales subject to the tax levied pursuant to this 164
250	250	section exceeded $600 million during the previous calendar year, 165
251	251	or were at least 18 percent of the county's total taxable sales 166
252	252	under chapter 212 where the sales subject to the tax levied 167
253	253	pursuant to this section were a minimum of $200 million, except 168
254	254	that no county authorized to levy a convention development tax 169
255	255	pursuant to s. 212.0305 shall be considered a high tourism 170
256	256	impact county. Once a c ounty qualifies as a high tourism impact 171
257	257	county, it shall retain this designation for the period the tax 172
258	258	is levied pursuant to this paragraph. 173
259	259	3. The provisions of paragraphs (4)(a) -(d) shall not apply 174
260	260	to the adoption of the additional tax authorized in this 175
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269	269	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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273	273	paragraph. The effective date of the levy and imposition of the 176
274	274	tax authorized under this paragraph is shall be the first day of 177
275	275	the second month following approval of the ordinance by 178
276	276	referendum the governing board or the first day of any 179
277	277	subsequent month as may be specified in the ordinance. A 180
278	278	certified copy of such ordinance shall be furnished by the 181
279	279	county to the Department of Revenue within 10 days after 182
280	280	approval of such ordinance. 183
281	281	(n) In addition to any other tax that is imposed under 184
282	282	this section, a county that has imposed the tax under paragraph 185
283	283	(l) may impose an additional tax that is no greater than 1 186
284	284	percent on the exercise of the privilege described in paragraph 187
285	285	(a) by ordinance approved by referendum pursuant to subsection 188
286	286	(6) a majority plus one vote of the membership of the board of 189
287	287	county commissioners in order to: 190
288	288	1. Pay the debt service on bonds issued to finance: 191
289	289	a. The construction, reconstruction, or renovation of a 192
290	290	facility either publicly owned and operated, or publicly owned 193
291	291	and operated by the owner of a professional sports franchise or 194
292	292	other lessee with sufficient expertise or financial capability 195
293	293	to operate such facility, and to pay the planning and design 196
294	294	costs incurred prior to the issuance of such bonds for a new 197
295	295	professional sports franchise as defined in s. 288.1162. 198
296	296	b. The acquisition, construction, reconstruction, or 199
297	297	renovation of a facility either publicly owned and operated, or 200
298	298
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306	306	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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310	310	publicly owned and operated by the owner of a professional 201
311	311	sports franchise or other l essee with sufficient expertise or 202
312	312	financial capability to operate such facility, and to pay the 203
313	313	planning and design costs incurred prior to the issuance of such 204
314	314	bonds for a retained spring training franchise. 205
315	315	2. Promote and advertise tourism in the Stat e of Florida 206
316	316	and nationally and internationally; however, if tax revenues are 207
317	317	expended for an activity, service, venue, or event, the 208
318	318	activity, service, venue, or event shall have as one of its main 209
319	319	purposes the attraction of tourists as evidenced by the 210
320	320	promotion of the activity, service, venue, or event to tourists. 211
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322	322	A county that imposes the tax authorized in this paragraph may 213
323	323	not expend any ad valorem tax revenues for the acquisition, 214
324	324	construction, reconstruction, or renovation of a facility for 215
325	325	which tax revenues are used pursuant to subparagraph 1. The 216
326	326	provision of paragraph (b) which prohibits any county authorized 217
327	327	to levy a convention development tax pursuant to s. 212.0305 218
328	328	from levying more than the 2 -percent tax authorized by this 219
329	329	section shall not apply to the additional tax authorized by this 220
330	330	paragraph in counties which levy convention development taxes 221
331	331	pursuant to s. 212.0305(4)(a). Subsection (4) does not apply to 222
332	332	the adoption of the additional tax authorized in this paragraph. 223
333	333	The effective date of the levy and imposition of the tax 224
334	334	authorized under this paragraph is the first day of the second 225
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343	343	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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347	347	month following approval of the ordinance by referendum the 226
348	348	board of county commissioners or the first day of any subsequent 227
349	349	month specified in the ordi nance. A certified copy of such 228
350	350	ordinance shall be furnished by the county to the Department of 229
351	351	Revenue within 10 days after approval of the ordinance. 230
352	352	(4) ORDINANCE LEVY TAX; PROCEDURE. — 231
353	353	(a) The tourist development tax shall be levied and 232
354	354	imposed pursuant to an ordinance containing the county tourist 233
355	355	development plan prescribed under paragraph (c), enacted by the 234
356	356	governing board of the county. The ordinance levying and 235
357	357	imposing the tourist development tax shall not be effective 236
358	358	unless the electors of t he county or the electors in the 237
359	359	subcounty special district in which the tax is to be levied 238
360	360	approve the ordinance authorizing the levy and imposition of the 239
361	361	tax, in accordance with subsection (6). The effective date of 240
362	362	the levy and imposition of the tax is shall be the first day of 241
363	363	the second month following approval of the ordinance by 242
364	364	referendum, as prescribed in subsection (6), or the first day of 243
365	365	any subsequent month as may be specified in the ordinance. A 244
366	366	certified copy of the ordinance shall be furni shed by the county 245
367	367	to the Department of Revenue within 10 days after approval of 246
368	368	such ordinance. The governing authority of any county levying 247
369	369	such tax shall notify the department, within 10 days after 248
370	370	approval of the ordinance by referendum, of the time p eriod 249
371	371	during which the tax will be levied. 250
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380	380	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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384	384	(b) At least 60 days before prior to the enactment or 251
385	385	renewal of the ordinance levying the tax, the governing board of 252
386	386	the county shall adopt a resolution establishing and appointing 253
387	387	the members of the county to urist development council, as 254
388	388	prescribed in paragraph (e), and indicating the intention of the 255
389	389	county to consider the enactment or renewal of an ordinance 256
390	390	levying and imposing the tourist development tax. 257
391	391	(c) Before a referendum to enact or renew Prior to 258
392	392	enactment of the ordinance levying and imposing the tax, the 259
393	393	county tourist development council shall prepare and submit to 260
394	394	the governing board of the county for its approval a plan for 261
395	395	tourist development. The plan shall set forth the anticipated 262
396	396	net tourist development tax revenue to be derived by the county 263
397	397	for the 6 years after 24 months following the levy of the tax; 264
398	398	the tax district in which the enactment or renewal of the 265
399	399	ordinance levying and imposing the tourist development tax is 266
400	400	proposed; the anticipated tourist development revenue to be 267
401	401	remitted to the Florida Tourism Industry Marketing Corporation; 268
402	402	and a list, in the order of priority, of the proposed uses of 269
403	403	the tax revenue by specific project or special use as the same 270
404	404	are authorized under s ubsection (5). The plan shall include the 271
405	405	approximate cost or expense allocation for each specific project 272
406	406	or special use. 273
407	407	(d) The governing board of the county shall adopt the 274
408	408	county plan for tourist development as part of the ordinance 275
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417	417	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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421	421	levying the tax. After enactment or renewal of the ordinance 276
422	422	levying and imposing the tax, the plan of tourist development 277
423	423	may not be substantially amended except by ordinance enacted by 278
424	424	an affirmative vote of a majority plus one additional member of 279
425	425	the governing board. 280
426	426	(e) The governing board of each county which levies and 281
427	427	imposes a tourist development tax under this section shall 282
428	428	appoint an advisory council to be known as the "...(name of 283
429	429	county)...Tourist Development Council." The council shall be 284
430	430	established by ordinance and composed of nine members who shall 285
431	431	be appointed by the governing board. The chair of the governing 286
432	432	board of the county or any other member of the governing board 287
433	433	as designated by the chair shall serve on the council. Two 288
434	434	members of the council s hall be elected municipal officials, at 289
435	435	least one of whom shall be from the most populous municipality 290
436	436	in the county or subcounty special taxing district in which the 291
437	437	tax is levied. Six members of the council shall be persons who 292
438	438	are involved in the touris t industry and who have demonstrated 293
439	439	an interest in tourist development, of which members, not less 294
440	440	than three nor more than four shall be owners or operators of 295
441	441	motels, hotels, recreational vehicle parks, or other tourist 296
442	442	accommodations in the county and subject to the tax. All members 297
443	443	of the council shall be electors of the county. The governing 298
444	444	board of the county shall have the option of designating the 299
445	445	chair of the council or allowing the council to elect a chair. 300
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454	454	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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458	458	The chair shall be appointed or electe d annually and may be 301
459	459	reelected or reappointed. The members of the council shall serve 302
460	460	for staggered terms of 4 years. The terms of office of the 303
461	461	original members shall be prescribed in the resolution required 304
462	462	under paragraph (b). The council shall meet at least once each 305
463	463	quarter and, from time to time, shall make recommendations to 306
464	464	the county governing board for the effective operation of the 307
465	465	special projects or for uses of the tourist development tax 308
466	466	revenue and perform such other duties as may be prescri bed by 309
467	467	county ordinance or resolution. The council shall continuously 310
468	468	review expenditures of revenues from the tourist development 311
469	469	trust fund and shall receive, at least quarterly, expenditure 312
470	470	reports from the county governing board or its designee. 313
471	471	Expenditures which the council believes to be unauthorized shall 314
472	472	be reported to the county governing board and the Department of 315
473	473	Revenue. The governing board and the department shall review the 316
474	474	findings of the council and take appropriate administrative or 317
475	475	judicial action to ensure compliance with this section. The 318
476	476	changes in the composition of the membership of the tourist 319
477	477	development council mandated by chapter 86 -4, Laws of Florida, 320
478	478	and this act shall not cause the interruption of the current 321
479	479	term of any person who is a member of a council on October 1, 322
480	480	1996. 323
481	481	(f) To the extent not prohibited by contracts or bond 324
482	482	covenants in effect on July 1, 2023: 325
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491	491	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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495	495	1. Beginning July 1, 2023, for each county that levies a 326
496	496	tax under this section, except as provided in subpara graph 2., 327
497	497	the Department of Revenue shall quarterly remit 5 percent of all 328
498	498	revenues received between July 1, 2023, and July 1, 2026, from 329
499	499	such tax to the Florida Tourism Industry Marketing Corporation, 330
500	500	unless the county is a rural county. For rural countie s, the 331
501	501	Department of Revenue shall quarterly remit 2 percent of all 332
502	502	revenues received between July 1, 2023, and July 1, 2026, from 333
503	503	such tax to the Florida Tourism Industry Marketing Corporation. 334
504	504	2. Beginning July 1, 2023, a county that has elected to 335
505	505	self-administer a tax under subsection (10) shall quarterly 336
506	506	remit 5 percent of all revenues received between July 1, 2023, 337
507	507	and July 1, 2026, from such tax to the Florida Tourism Industry 338
508	508	Marketing Corporation, unless the county is a rural county. A 339
509	509	rural county that has elected to self -administer a tax under 340
510	510	subsection (10) shall quarterly remit 2 percent of all revenues 341
511	511	received between July 1, 2023, and July 1, 2026, from such tax 342
512	512	to the Florida Tourism Industry Marketing Corporation. 343
513	513	3. Beginning July 1, 2026, a county that levies a tax 344
514	514	under this section may elect, by majority vote of the board of 345
515	515	county commissioners, to quarterly remit, or to direct the 346
516	516	Department of Revenue to remit if the department collects and 347
517	517	administers the tax on behalf of the co unty, a portion of 348
518	518	revenues received from such tax to the Florida Tourism Industry 349
519	519	Marketing Corporation. 350
520	520
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528	528	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
529	529
530	530
531	531
532	532	351
533	533	A county that levies a tax under this section may not place any 352
534	534	terms or conditions on revenues received under this section and 353
535	535	remitted to the Florida Tourism Industry Marketing Corporation 354
536	536	under this paragraph. 355
537	537	(g) An ordinance that levies and imposes a tax pursuant to 356
538	538	this section expires 6 years after the date the ordinance is 357
539	539	approved in a referendum, but may be renewed for subsequent 6 -358
540	540	year periods if each 6-year period is approved in a referendum 359
541	541	held pursuant to subsection (6). 360
542	542	(h) Any tax imposed pursuant to this section and in effect 361
543	543	on June 30, 2023, must be renewed by an ordinance approved in a 362
544	544	referendum held pursuant to subsection (6) on or before July 1, 363
545	545	2028, in order to remain in effect after July 1, 2028. 364
546	546	(i) The state covenants with holders of bonds or other 365
547	547	instruments of indebtedness issued by counties before July 1, 366
548	548	2023, that it is not the intent of this subsection to im pair or 367
549	549	materially alter the rights of those holders or relieve counties 368
550	550	of the duty to meet their obligations as a result of previous 369
551	551	pledges or assignments entered into under this section as it 370
552	552	applied before July 1, 2023. Therefore, paragraph (h) does n ot 371
553	553	apply in any case in which the proceeds of a tax levied pursuant 372
554	554	to this section on or before June 30, 2023, have been pledged to 373
555	555	secure and liquidate revenue bonds or revenue refunding bonds as 374
556	556	authorized by this section, unless such bonds are retired before 375
557	557
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565	565	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
566	566
567	567
568	568
569	569	July 1, 2028. If the bonds are not yet retired on July 1, 2028, 376
570	570	paragraph (h) shall apply as though July 1, 2028, was instead 377
571	571	replaced with July 1 of the year following the retirement of 378
572	572	such bonds. 379
573	573	(5) AUTHORIZED USES OF REVENUE. — 380
574	574	(d) The revenues to be derived from the tourist 381
575	575	development tax may be pledged to secure and liquidate revenue 382
576	576	bonds issued by the county for the purposes set forth in 383
577	577	subparagraphs (a)1., 2., and 5., and 6. or for the purpose of 384
578	578	refunding bonds previously issued for s uch purposes, or both; 385
579	579	however, no more than 50 percent of the revenues from the 386
580	580	tourist development tax may be pledged to secure and liquidate 387
581	581	revenue bonds or revenue refunding bonds issued for the purposes 388
582	582	set forth in subparagraph (a)5. Such revenue bo nds and revenue 389
583	583	refunding bonds may be authorized and issued in such principal 390
584	584	amounts, with such interest rates and maturity dates, and 391
585	585	subject to such other terms, conditions, and covenants as the 392
586	586	governing board of the county shall provide. The Legislat ure 393
587	587	intends that this paragraph be full and complete authority for 394
588	588	accomplishing such purposes, but such authority is supplemental 395
589	589	and additional to, and not in derogation of, any powers now 396
590	590	existing or later conferred under law. 397
591	591	(e) Any use of the local option tourist development tax 398
592	592	revenues collected pursuant to this section for a purpose not 399
593	593	expressly authorized by paragraph (3)(l) , or paragraph (3)(n), 400
594	594
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602	602	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
603	603
604	604
605	605
606	606	paragraph (4)(f), or paragraphs (a)-(d) of this subsection is 401
607	607	expressly prohibited. 402
608	608	(6) REFERENDUM.— 403
609	609	(a) An No ordinance enacted or renewed by a any county 404
610	610	levying the tax authorized by this section may not paragraphs 405
611	611	(3)(b) and (c) shall take effect until the ordinance levying and 406
612	612	imposing the tax has been approved in a referendum held at a 407
613	613	general election, as defined in s. 97.021, by at least 60 408
614	614	percent a majority of the electors voting in such election in 409
615	615	the county or by at least 60 percent a majority of the electors 410
616	616	voting in the subcounty special tax district affected by the 411
617	617	tax. 412
618	618	(b) The governing board of the county levying the tax 413
619	619	shall arrange to place a question on the ballot at a general 414
620	620	election, as defined in s. 97.021, to be held within the county, 415
621	621	which question shall be in substantially the following form: 416
622	622	....FOR the Tourist Devel opment Tax 417
623	623	....AGAINST the Tourist Development Tax. 418
624	624	(c) If at least 60 percent a majority of the electors 419
625	625	voting on the question approve the levy, the ordinance shall be 420
626	626	deemed to be in effect. 421
627	627	(d) In any case where an ordinance a referendum levying 422
628	628	and imposing the tax has been approved by referendum pursuant to 423
629	629	this section and 15 percent of the electors in the county or 15 424
630	630	percent of the electors in the subcounty special district in 425
631	631
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639	639	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
640	640
641	641
642	642
643	643	which the tax is levied file a petition with the board of county 426
644	644	commissioners for a referendum to repeal the tax, the board of 427
645	645	county commissioners shall cause an election to be held for the 428
646	646	repeal of the tax which election shall be subject only to the 429
647	647	outstanding bonds for which the tax has been pledged. Howev er, 430
648	648	the repeal of the tax shall not be effective with respect to any 431
649	649	portion of taxes initially levied in November 1989, which has 432
650	650	been pledged or is being used to support bonds under paragraph 433
651	651	(3)(d) or paragraph (3)(l) until the retirement of those bonds . 434
652	652	Section 2. Paragraph (a) of subsection (5) of section 435
653	653	212.0606, Florida Statutes, is amended to read: 436
654	654	212.0606 Rental car surcharge. — 437
655	655	(5)(a) Notwithstanding s. 212.20, and less the costs of 438
656	656	administration, 80 percent of the proceeds of this surch arge 439
657	657	shall be deposited in the State Transportation Trust Fund , 15.75 440
658	658	percent of the proceeds of this surcharge shall be deposited in 441
659	659	the Tourism Promotional Trust Fund created in s. 288.122, and 20 442
660	660	4.25 percent of the proceeds of this surcharge shall be 443
661	661	deposited in the Florida International Trade and Promotion Trust 444
662	662	Fund. For the purposes of this subsection, the term "proceeds of 445
663	663	this surcharge" means all funds collected and received by the 446
664	664	department under this section, including interest and penalties 447
665	665	on delinquent surcharges. The department shall provide the 448
666	666	Department of Transportation rental car surcharge revenue 449
667	667	information for the previous state fiscal year by September 1 of 450
668	668
669	669	HB 7053 2023
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671	671
672	672
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676	676	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
677	677
678	678
679	679
680	680	each year. 451
681	681	Section 3. Paragraph (b) of subsection (2) of section 452
682	682	288.0001, Florida Statutes, is amended to read: 453
683	683	288.0001 Economic Development Programs Evaluation. —The 454
684	684	Office of Economic and Demographic Research and the Office of 455
685	685	Program Policy Analysis and Government Accountability (OPPAGA) 456
686	686	shall develop and present to the Governor, the President of the 457
687	687	Senate, the Speaker of the House of Representatives, and the 458
688	688	chairs of the legislative appropriations committees the Economic 459
689	689	Development Programs Evaluation. 460
690	690	(2) The Office of Economic and Demographic Research and 461
691	691	OPPAGA shall provide a detailed analysis of economic development 462
692	692	programs as provided in the following schedule: 463
693	693	(b) By January 1, 2015, and every 3 years thereafter, an 464
694	694	analysis of the following: 465
695	695	1. The entertainment industry financial incentive program 466
696	696	established under s. 288.1254. 467
697	697	2. The entertainment industry sales tax exemption program 468
698	698	established under s. 288.1258. 469
699	699	3. VISIT Florida and its programs established or funded 470
700	700	under ss. 288.122, 288.1226, 288.12265, and 288.124. 471
701	701	4. The Florida Sports Fou ndation and related programs 472
702	702	established under ss. 288.1162, 288.11621, 288.1166, 288.1167, 473
703	703	288.1168, 288.1169, and 288.1171. 474
704	704	Section 4. Section 288.122, Florida Statutes, is repealed. 475
705	705
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713	713	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
714	714
715	715
716	716
717	717	Section 5. Subsection (13) of section 288.1226, Florida 476
718	718	Statutes, is renumbered as subsection (14), paragraph (b) of 477
719	719	subsection (2), subsection (3), paragraph (k) of subsection (5), 478
720	720	and subsection (6) are amended, paragraphs (q) and (r) are added 479
721	721	to subsection (5), and a new subsection (13) is added to that 480
722	722	section, to read: 481
723	723	288.1226 Florida Tourism Industry Marketing Corporation; 482
724	724	use of property; board of directors; duties; audit. — 483
725	725	(2) ESTABLISHMENT.—The Florida Tourism Industry Marketing 484
726	726	Corporation is a direct -support organization of Enterprise 485
727	727	Florida, Inc. 486
728	728	(b) The corporation is organized and operated exclusively 487
729	729	to request, receive, hold, invest, and administer property and 488
730	730	to manage and make expenditures for the operation of the 489
731	731	activities, services, functions, and programs of this state 490
732	732	which relate to the statewide, national, and international 491
733	733	promotion and marketing of tourism , without any financial 492
734	734	support or specific appropriations from the state . 493
735	735	(3) USE OF PROPERTY. —Enterprise Florida, Inc.: 494
736	736	(a) Is authorized to permit the use of property and 495
737	737	facilities of Enterprise Florida, Inc., by the corporation, 496
738	738	subject to the provisions of this section , so long as the 497
739	739	corporation reimburses Enterprise Florida, Inc., for any 498
740	740	applicable costs to keep, operate, and maintain the property . 499
741	741	(b) Shall prescribe conditions with which the corporation 500
742	742
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750	750	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
751	751
752	752
753	753
754	754	must comply in order to use property and facilities of 501
755	755	Enterprise Florida, Inc. Such conditions shall provide for 502
756	756	budget and audit review and for oversight by Enterprise Florida, 503
757	757	Inc. 504
758	758	(c) May not permit the use of p roperty and facilities of 505
759	759	Enterprise Florida, Inc., if the corporation does not provide 506
760	760	equal employment opportunities to all persons, regardless of 507
761	761	race, color, national origin, sex, age, or religion. 508
762	762	(d) May not confer a monetary or nonmonetary benefit upon 509
763	763	the corporation unless the corporation pays fair market value 510
764	764	for the benefit. 511
765	765	(5) POWERS AND DUTIES. —The corporation, in the performance 512
766	766	of its duties: 513
767	767	(k) May request or accept any grant, payment, or gift, of 514
768	768	funds or property made by this stat e or by the United States or 515
769	769	any department or agency thereof or by any individual, firm, 516
770	770	corporation, municipality, county, or organization for any or 517
771	771	all of the purposes of the 4 -year marketing plan and the 518
772	772	corporation's contract with Enterprise Florida, Inc., that are 519
773	773	not inconsistent with this or any other provision of law. Such 520
774	774	funds shall be deposited in a bank account established by the 521
775	775	corporation's board of directors. The corporation may expend 522
776	776	such funds in accordance with the terms and conditions of any 523
777	777	such grant, payment, or gift, in the pursuit of its 524
778	778	administration or in support of the programs it administers. The 525
779	779
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787	787	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
788	788
789	789
790	790
791	791	corporation shall separately account for the public funds 526
792	792	received from counties pursuant to s. 125.0104, all other public 527
793	793	funds, and the private funds deposited into the corporation's 528
794	794	bank account. 529
795	795	(q) May not receive any financial support or specific 530
796	796	appropriation from the state other than funds received from 531
797	797	counties pursuant to s. 125.0104. 532
798	798	(r) Shall ensure that 75 percent of all expenditures go 533
799	799	toward activities, services, functions, and programs that 534
800	800	directly assist state parks, state forests, and rural counties 535
801	801	as defined in s. 125.0104(2)(b). 536
802	802	(6) MATCHING REQUIREMENTS. — 537
803	803	(a) A one-to-one match is required of private to p ublic 538
804	804	contributions to the corporation. Public contributions include 539
805	805	all funds remitted from counties state appropriations to the 540
806	806	corporation and exclude taxes derived pursuant to s. 125.0104. 541
807	807	(b) For purposes of calculating the required one -to-one 542
808	808	match, the corporation shall receive matching private 543
809	809	contributions in one of four private match categories. The 544
810	810	corporation shall maintain documentation of such categorized 545
811	811	contributions on file and make such documentation available for 546
812	812	inspection upon reasona ble notice during its regular business 547
813	813	hours. Contribution details shall be included in the quarterly 548
814	814	reports required under subsection (8). The private match 549
815	815	categories are: 550
816	816
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824	824	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
825	825
826	826
827	827
828	828	1. Direct cash contributions from private sources, which 551
829	829	include, but are not l imited to, cash derived from strategic 552
830	830	alliances, contributions of stocks and bonds, and partnership 553
831	831	contributions. 554
832	832	2. Fees for services, which include, but are not limited 555
833	833	to, event participation, research, and brochure placement and 556
834	834	transparencies. 557
835	835	3. Cooperative advertising, which is limited to partner 558
836	836	expenditures for paid media placement, partner expenditures for 559
837	837	collateral material distribution, and the actual market value of 560
838	838	contributed productions, air time, and print space. 561
839	839	4. In-kind contributions, which is limited to the actual 562
840	840	market value of promotional contributions of partner -supplied 563
841	841	benefits to target audiences and the actual market value of 564
842	842	nonpartner-supplied air time or print space contributed for the 565
843	843	broadcasting or printing of suc h promotions, which would 566
844	844	otherwise require tourist promotion expenditures by the 567
845	845	corporation for advertising, air travel, rental car fees, hotel 568
846	846	rooms, RV or campsite space rental, onsite guest services, and 569
847	847	admission tickets. The net value of air time or print space, if 570
848	848	any, shall be deemed to be the actual market value of the air 571
849	849	time or print space, based on an average of actual unit prices 572
850	850	paid contemporaneously for comparable times or spaces, less the 573
851	851	value of increased ratings or other benefits reali zed by the 574
852	852	media outlet as a result of the promotion. 575
853	853
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861	861	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
862	862
863	863
864	864
865	865	576
866	866	Contributions from a government entity or from an entity that 577
867	867	received more than 50 percent of its revenue in the previous 578
868	868	fiscal year from public sources, including revenue derived from 579
869	869	taxes, other than taxes collected pursuant to s. 125.0104, from 580
870	870	fees, or from other government revenues, are not considered 581
871	871	private contributions for purposes of calculating the required 582
872	872	one-to-one match. 583
873	873	(c) If the corporation fails to meet the one -to-one match 584
874	874	requirements of this subsection, the corporation shall revert 585
875	875	all unmatched public contributions received from counties 586
876	876	pursuant to s. 125.0104 to the counties that remitted funds to 587
877	877	the corporation state treasury by June 30 of each fiscal year. 588
878	878	The corporation shall do so on a pro rata basis, which shall be 589
879	879	based on the amount of such funds received from each county. 590
880	880	(13) MANDATORY TRANSFER OF FUNDS. —If the corporation 591
881	881	accepts any financial support or specific appropriation from the 592
882	882	state after July 1, 2023, or if the corporation receives less 593
883	883	than $1 million in public contributions within a fiscal year: 594
884	884	(a) The corporation shall immediately notify the 595
885	885	Department of Economic Opportunity. 596
886	886	(b) All funds held by the corporation which were received 597
887	887	pursuant to s. 125.0104 shall proportionally be returned to the 598
888	888	counties that remitted such funds. 599
889	889	(c) The corporation shall immediately transfer all other 600
890	890
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898	898	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
899	899
900	900
901	901
902	902	funds held by the corporation to the General Revenue Fund. 601
903	903	(d) The corporation shall immediately liquidate all assets 602
904	904	held by the corporation and all proceeds of the sales of such 603
905	905	assets shall revert to the General Revenue Fund. 604
906	906	(e) The corporation shall be dissolved. 605
907	907	Section 6. (1) The Tourism Promotional Trust Fund, FLAIR 606
908	908	number 40-2-722, within the Department of Economic Opportunity 607
909	909	is terminated. 608
910	910	(2) All current balances remaining in, and all revenues 609
911	911	of, the trust fund shall be transferred to the General Revenue 610
912	912	Fund. 611
913	913	(3) The Department of Economic Opportunity shall pay any 612
914	914	outstanding debts and obligations of the terminated fund as soon 613
915	915	as practicable, and the Chief Financial Officer shall close out 614
916	916	and remove the terminated fund from various state accounting 615
917	917	systems using generally accepted accounting principles 616
918	918	concerning warrants outstanding, assets, and liabilities. 617
919	919	Section 7. The Legislature finds and declares that this 618
920	920	act fulfills an important state interest. 619
921	921	Section 8. This act shall take effect July 1, 2023. 620