HB 7053 2023
CODING: Words stricken are deletions; words underlined are additions.
hb7053-00
Page 1 of 25
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 tourism development; amending s. 2
125.0104, F.S.; providing a definition; revising the 3
method of approval of the levy and imposition of 4
certain county taxes; requiring the Department of 5
Revenue and certain counties to remit a specified 6
percentage of certain tax revenues to the Florida 7
Tourism Industry Marketing Corporation during a 8
certain period; authorizing a county to remit or 9
direct the Department of Revenue to remit such tax 10
revenues after a certain date; providing for the 11
expiration of an ordinance that levies and imposes 12
certain taxes; authorizing the renewal of such an 13
ordinance; providing that certain taxes must be 14
renewed by an ordinance in a referendum by a certain 15
date to remain in effect; providing applicability; 16
amending ss. 212.0606 and 288.0001, F.S.; conforming 17
provisions to changes made by the act; repealing s. 18
288.122, F.S., relating to the Tourism Promotional 19
Trust Fund; amending s. 288.1226, F.S.; revising the 20
purpose of the Florida Tourism Industry Marketing 21
Corporation; revising the authority of Enterprise 22
Florida, Inc., to permit the corporation to use 23
certain property and facilities; prohibiting 24
Enterprise Florida, Inc., from conferring certain 25
HB 7053 2023
CODING: Words stricken are deletions; words underlined are additions.
hb7053-00
Page 2 of 25
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
benefits upon the corporation; prohibiting the 26
corporation from receiving state funds except for 27
certain county tax revenues; requiring the corporation 28
to ensure that a certain percentage of funds are 29
expended for certain purposes; revising matching funds 30
requirements applicable to the corporation; requiring 31
the corporation to t ake certain actions and be 32
dissolved upon accepting certain state funds or 33
receiving less than a certain amount of public 34
contributions in a fiscal year; terminating the 35
Tourism Promotional Trust Fund; providing for the 36
transfer of current balances in and revenues of the 37
trust fund to the General Revenue Fund; requiring the 38
Department of Economic Opportunity to pay certain 39
debts and obligations; requiring the Chief Financial 40
Officer to take certain actions; providing a 41
declaration of important state interes t; providing an 42
effective date. 43
44
Be It Enacted by the Legislature of the State of Florida: 45
46
Section 1. Paragraph (b) of subsection (2), paragraphs 47
(d), (l), (m), and (n) of subsection (3), subsection (4), 48
paragraphs (d) and (e) of subsection (5), a nd subsection (6) of 49
section 125.0104, Florida Statutes, are amended, and paragraphs 50
HB 7053 2023
CODING: Words stricken are deletions; words underlined are additions.
hb7053-00
Page 3 of 25
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) through (i) are added to subsection (4), to read: 51
125.0104 Tourist development tax; procedure for levying; 52
authorized uses; referendum; enforcement. — 53
(2) APPLICATION; DEFINITIONS.— 54
(b) Definitions.—For purposes of this section: 55
1. "Promotion" means marketing or advertising designed to 56
increase tourist-related business activities. 57
2. "Tourist" means a person who participates in trade or 58
recreation activities ou tside the county of his or her permanent 59
residence or who rents or leases transient accommodations as 60
described in paragraph (3)(a). 61
3. "Retained spring training franchise" means a spring 62
training franchise that had a location in this state on or 63
before December 31, 1998, and that has continuously remained at 64
that location for at least the 10 years preceding that date. 65
4. "Rural county" means: 66
a. A county with a population of 75,000 or fewer. 67
b. A county with a population of 125,000 or fewer which i s 68
contiguous to a county with a population of 75,000 or fewer. 69
70
For purposes of this subparagraph, population shall be 71
determined in accordance with the most recent official estimate 72
pursuant to s. 186.901. 73
(3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.— 74
(d) In addition to any 1 -percent or 2-percent tax imposed 75
HB 7053 2023
CODING: Words stricken are deletions; words underlined are additions.
hb7053-00
Page 4 of 25
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
under paragraph (c), the governing board of the county may levy, 76
impose, and set an additional 1 percent of each dollar above the 77
tax rate set under paragraph (c) by the extraordinary vote of 78
the governing board for the purposes set forth in subsection (5) 79
or by ordinance approved in a referendum of approval by the 80
registered electors within the county or subcounty special 81
district pursuant to subsection (6). A county may not . No county 82
shall levy, impose, and set the tax authorized under this 83
paragraph unless the county has imposed the 1 -percent or 2-84
percent tax authorized under paragraph (c) for a minimum of 3 85
years before prior to the effective date of the levy and 86
imposition of the tax au thorized by this paragraph. Revenues 87
raised by the additional tax authorized under this paragraph may 88
shall not be used for debt service on or refinancing of existing 89
facilities as specified in subparagraph (5)(a)1. unless approved 90
by referendum pursuant t o subsection (6) by a resolution adopted 91
by an extraordinary majority of the total membership of the 92
governing board of the county . If the 1-percent or 2-percent tax 93
authorized in paragraph (c) is levied within a subcounty special 94
taxing district, the addi tional tax authorized in this paragraph 95
shall only be levied therein. The provisions of paragraphs 96
(4)(a)-(d) shall not apply to the adoption of the additional tax 97
authorized in this paragraph. The effective date of the levy and 98
imposition of the tax autho rized under this paragraph is shall 99
be the first day of the second month following approval of the 100
HB 7053 2023
CODING: Words stricken are deletions; words underlined are additions.
hb7053-00
Page 5 of 25
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
ordinance by referendum the governing board or the first day of 101
any subsequent month as may be specified in the ordinance. A 102
certified copy of such ordinance shall be furnished by the 103
county to the Department of Revenue within 10 days after 104
approval of such ordinance. 105
(l) In addition to any other tax which is imposed pursuant 106
to this section, a county may impose up to an additional 1 -107
percent tax on the exerc ise of the privilege described in 108
paragraph (a) by ordinance approved by referendum pursuant to 109
subsection (6) majority vote of the governing board of the 110
county in order to: 111
1. Pay the debt service on bonds issued to finance the 112
construction, reconstruc tion, or renovation of a professional 113
sports franchise facility, or the acquisition, construction, 114
reconstruction, or renovation of a retained spring training 115
franchise facility, either publicly owned and operated, or 116
publicly owned and operated by the own er of a professional 117
sports franchise or other lessee with sufficient expertise or 118
financial capability to operate such facility, and to pay the 119
planning and design costs incurred prior to the issuance of such 120
bonds. 121
2. Pay the debt service on bonds issu ed to finance the 122
construction, reconstruction, or renovation of a convention 123
center, and to pay the planning and design costs incurred prior 124
to the issuance of such bonds. 125
HB 7053 2023
CODING: Words stricken are deletions; words underlined are additions.
hb7053-00
Page 6 of 25
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
3. Pay the operation and maintenance costs of a convention 126
center for a period of up to 10 years. Only counties that have 127
elected to levy the tax for the purposes authorized in 128
subparagraph 2. may use the tax for the purposes enumerated in 129
this subparagraph. Any county that elects to levy the tax for 130
the purposes authorized in subparag raph 2. after July 1, 2000, 131
may use the proceeds of the tax to pay the operation and 132
maintenance costs of a convention center for the life of the 133
bonds. 134
4. Promote and advertise tourism in the State of Florida 135
and nationally and internationally; however, if tax revenues are 136
expended for an activity, service, venue, or event, the 137
activity, service, venue, or event shall have as one of its main 138
purposes the attraction of tourists as evidenced by the 139
promotion of the activity, service, venue, or event to tou rists. 140
141
The provision of paragraph (b) which prohibits any county 142
authorized to levy a convention development tax pursuant to s. 143
212.0305 from levying more than the 2 -percent tax authorized by 144
this section, and the provisions of paragraphs (4)(a) -(d), shall 145
not apply to the additional tax authorized in this paragraph. 146
The effective date of the levy and imposition of the tax 147
authorized under this paragraph is shall be the first day of the 148
second month following approval of the ordinance by referendum 149
the governing board or the first day of any subsequent month as 150
HB 7053 2023
CODING: Words stricken are deletions; words underlined are additions.
hb7053-00
Page 7 of 25
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
may be specified in the ordinance. A certified copy of such 151
ordinance shall be furnished by the county to the Department of 152
Revenue within 10 days after approval of such ordinance. 153
(m)1. In addition to any other tax which is imposed 154
pursuant to this section, a high tourism impact county may 155
impose an additional 1 -percent tax on the exercise of the 156
privilege described in paragraph (a) by ordinance approved by 157
referendum pursuant to subsection (6) extraordinary vote of the 158
governing board of the county . The tax revenues received 159
pursuant to this paragraph shall be used for one or more of the 160
authorized uses pursuant to subsection (5). 161
2. A county is considered to be a high tourism impact 162
county after the Department of Revenue has certified to such 163
county that the sales subject to the tax levied pursuant to this 164
section exceeded $600 million during the previous calendar year, 165
or were at least 18 percent of the county's total taxable sales 166
under chapter 212 where the sales subject to the tax levied 167
pursuant to this section were a minimum of $200 million, except 168
that no county authorized to levy a convention development tax 169
pursuant to s. 212.0305 shall be considered a high tourism 170
impact county. Once a c ounty qualifies as a high tourism impact 171
county, it shall retain this designation for the period the tax 172
is levied pursuant to this paragraph. 173
3. The provisions of paragraphs (4)(a) -(d) shall not apply 174
to the adoption of the additional tax authorized in this 175
HB 7053 2023
CODING: Words stricken are deletions; words underlined are additions.
hb7053-00
Page 8 of 25
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
paragraph. The effective date of the levy and imposition of the 176
tax authorized under this paragraph is shall be the first day of 177
the second month following approval of the ordinance by 178
referendum the governing board or the first day of any 179
subsequent month as may be specified in the ordinance. A 180
certified copy of such ordinance shall be furnished by the 181
county to the Department of Revenue within 10 days after 182
approval of such ordinance. 183
(n) In addition to any other tax that is imposed under 184
this section, a county that has imposed the tax under paragraph 185
(l) may impose an additional tax that is no greater than 1 186
percent on the exercise of the privilege described in paragraph 187
(a) by ordinance approved by referendum pursuant to subsection 188
(6) a majority plus one vote of the membership of the board of 189
county commissioners in order to: 190
1. Pay the debt service on bonds issued to finance: 191
a. The construction, reconstruction, or renovation of a 192
facility either publicly owned and operated, or publicly owned 193
and operated by the owner of a professional sports franchise or 194
other lessee with sufficient expertise or financial capability 195
to operate such facility, and to pay the planning and design 196
costs incurred prior to the issuance of such bonds for a new 197
professional sports franchise as defined in s. 288.1162. 198
b. The acquisition, construction, reconstruction, or 199
renovation of a facility either publicly owned and operated, or 200
HB 7053 2023
CODING: Words stricken are deletions; words underlined are additions.
hb7053-00
Page 9 of 25
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
publicly owned and operated by the owner of a professional 201
sports franchise or other l essee with sufficient expertise or 202
financial capability to operate such facility, and to pay the 203
planning and design costs incurred prior to the issuance of such 204
bonds for a retained spring training franchise. 205
2. Promote and advertise tourism in the Stat e of Florida 206
and nationally and internationally; however, if tax revenues are 207
expended for an activity, service, venue, or event, the 208
activity, service, venue, or event shall have as one of its main 209
purposes the attraction of tourists as evidenced by the 210
promotion of the activity, service, venue, or event to tourists. 211
212
A county that imposes the tax authorized in this paragraph may 213
not expend any ad valorem tax revenues for the acquisition, 214
construction, reconstruction, or renovation of a facility for 215
which tax revenues are used pursuant to subparagraph 1. The 216
provision of paragraph (b) which prohibits any county authorized 217
to levy a convention development tax pursuant to s. 212.0305 218
from levying more than the 2 -percent tax authorized by this 219
section shall not apply to the additional tax authorized by this 220
paragraph in counties which levy convention development taxes 221
pursuant to s. 212.0305(4)(a). Subsection (4) does not apply to 222
the adoption of the additional tax authorized in this paragraph. 223
The effective date of the levy and imposition of the tax 224
authorized under this paragraph is the first day of the second 225
HB 7053 2023
CODING: Words stricken are deletions; words underlined are additions.
hb7053-00
Page 10 of 25
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
month following approval of the ordinance by referendum the 226
board of county commissioners or the first day of any subsequent 227
month specified in the ordi nance. A certified copy of such 228
ordinance shall be furnished by the county to the Department of 229
Revenue within 10 days after approval of the ordinance. 230
(4) ORDINANCE LEVY TAX; PROCEDURE. — 231
(a) The tourist development tax shall be levied and 232
imposed pursuant to an ordinance containing the county tourist 233
development plan prescribed under paragraph (c), enacted by the 234
governing board of the county. The ordinance levying and 235
imposing the tourist development tax shall not be effective 236
unless the electors of t he county or the electors in the 237
subcounty special district in which the tax is to be levied 238
approve the ordinance authorizing the levy and imposition of the 239
tax, in accordance with subsection (6). The effective date of 240
the levy and imposition of the tax is shall be the first day of 241
the second month following approval of the ordinance by 242
referendum, as prescribed in subsection (6), or the first day of 243
any subsequent month as may be specified in the ordinance. A 244
certified copy of the ordinance shall be furni shed by the county 245
to the Department of Revenue within 10 days after approval of 246
such ordinance. The governing authority of any county levying 247
such tax shall notify the department, within 10 days after 248
approval of the ordinance by referendum, of the time p eriod 249
during which the tax will be levied. 250
HB 7053 2023
CODING: Words stricken are deletions; words underlined are additions.
hb7053-00
Page 11 of 25
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
(b) At least 60 days before prior to the enactment or 251
renewal of the ordinance levying the tax, the governing board of 252
the county shall adopt a resolution establishing and appointing 253
the members of the county to urist development council, as 254
prescribed in paragraph (e), and indicating the intention of the 255
county to consider the enactment or renewal of an ordinance 256
levying and imposing the tourist development tax. 257
(c) Before a referendum to enact or renew Prior to 258
enactment of the ordinance levying and imposing the tax, the 259
county tourist development council shall prepare and submit to 260
the governing board of the county for its approval a plan for 261
tourist development. The plan shall set forth the anticipated 262
net tourist development tax revenue to be derived by the county 263
for the 6 years after 24 months following the levy of the tax; 264
the tax district in which the enactment or renewal of the 265
ordinance levying and imposing the tourist development tax is 266
proposed; the anticipated tourist development revenue to be 267
remitted to the Florida Tourism Industry Marketing Corporation; 268
and a list, in the order of priority, of the proposed uses of 269
the tax revenue by specific project or special use as the same 270
are authorized under s ubsection (5). The plan shall include the 271
approximate cost or expense allocation for each specific project 272
or special use. 273
(d) The governing board of the county shall adopt the 274
county plan for tourist development as part of the ordinance 275
HB 7053 2023
CODING: Words stricken are deletions; words underlined are additions.
hb7053-00
Page 12 of 25
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
levying the tax. After enactment or renewal of the ordinance 276
levying and imposing the tax, the plan of tourist development 277
may not be substantially amended except by ordinance enacted by 278
an affirmative vote of a majority plus one additional member of 279
the governing board. 280
(e) The governing board of each county which levies and 281
imposes a tourist development tax under this section shall 282
appoint an advisory council to be known as the "...(name of 283
county)...Tourist Development Council." The council shall be 284
established by ordinance and composed of nine members who shall 285
be appointed by the governing board. The chair of the governing 286
board of the county or any other member of the governing board 287
as designated by the chair shall serve on the council. Two 288
members of the council s hall be elected municipal officials, at 289
least one of whom shall be from the most populous municipality 290
in the county or subcounty special taxing district in which the 291
tax is levied. Six members of the council shall be persons who 292
are involved in the touris t industry and who have demonstrated 293
an interest in tourist development, of which members, not less 294
than three nor more than four shall be owners or operators of 295
motels, hotels, recreational vehicle parks, or other tourist 296
accommodations in the county and subject to the tax. All members 297
of the council shall be electors of the county. The governing 298
board of the county shall have the option of designating the 299
chair of the council or allowing the council to elect a chair. 300
HB 7053 2023
CODING: Words stricken are deletions; words underlined are additions.
hb7053-00
Page 13 of 25
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
The chair shall be appointed or electe d annually and may be 301
reelected or reappointed. The members of the council shall serve 302
for staggered terms of 4 years. The terms of office of the 303
original members shall be prescribed in the resolution required 304
under paragraph (b). The council shall meet at least once each 305
quarter and, from time to time, shall make recommendations to 306
the county governing board for the effective operation of the 307
special projects or for uses of the tourist development tax 308
revenue and perform such other duties as may be prescri bed by 309
county ordinance or resolution. The council shall continuously 310
review expenditures of revenues from the tourist development 311
trust fund and shall receive, at least quarterly, expenditure 312
reports from the county governing board or its designee. 313
Expenditures which the council believes to be unauthorized shall 314
be reported to the county governing board and the Department of 315
Revenue. The governing board and the department shall review the 316
findings of the council and take appropriate administrative or 317
judicial action to ensure compliance with this section. The 318
changes in the composition of the membership of the tourist 319
development council mandated by chapter 86 -4, Laws of Florida, 320
and this act shall not cause the interruption of the current 321
term of any person who is a member of a council on October 1, 322
1996. 323
(f) To the extent not prohibited by contracts or bond 324
covenants in effect on July 1, 2023: 325
HB 7053 2023
CODING: Words stricken are deletions; words underlined are additions.
hb7053-00
Page 14 of 25
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
1. Beginning July 1, 2023, for each county that levies a 326
tax under this section, except as provided in subpara graph 2., 327
the Department of Revenue shall quarterly remit 5 percent of all 328
revenues received between July 1, 2023, and July 1, 2026, from 329
such tax to the Florida Tourism Industry Marketing Corporation, 330
unless the county is a rural county. For rural countie s, the 331
Department of Revenue shall quarterly remit 2 percent of all 332
revenues received between July 1, 2023, and July 1, 2026, from 333
such tax to the Florida Tourism Industry Marketing Corporation. 334
2. Beginning July 1, 2023, a county that has elected to 335
self-administer a tax under subsection (10) shall quarterly 336
remit 5 percent of all revenues received between July 1, 2023, 337
and July 1, 2026, from such tax to the Florida Tourism Industry 338
Marketing Corporation, unless the county is a rural county. A 339
rural county that has elected to self -administer a tax under 340
subsection (10) shall quarterly remit 2 percent of all revenues 341
received between July 1, 2023, and July 1, 2026, from such tax 342
to the Florida Tourism Industry Marketing Corporation. 343
3. Beginning July 1, 2026, a county that levies a tax 344
under this section may elect, by majority vote of the board of 345
county commissioners, to quarterly remit, or to direct the 346
Department of Revenue to remit if the department collects and 347
administers the tax on behalf of the co unty, a portion of 348
revenues received from such tax to the Florida Tourism Industry 349
Marketing Corporation. 350
HB 7053 2023
CODING: Words stricken are deletions; words underlined are additions.
hb7053-00
Page 15 of 25
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
351
A county that levies a tax under this section may not place any 352
terms or conditions on revenues received under this section and 353
remitted to the Florida Tourism Industry Marketing Corporation 354
under this paragraph. 355
(g) An ordinance that levies and imposes a tax pursuant to 356
this section expires 6 years after the date the ordinance is 357
approved in a referendum, but may be renewed for subsequent 6 -358
year periods if each 6-year period is approved in a referendum 359
held pursuant to subsection (6). 360
(h) Any tax imposed pursuant to this section and in effect 361
on June 30, 2023, must be renewed by an ordinance approved in a 362
referendum held pursuant to subsection (6) on or before July 1, 363
2028, in order to remain in effect after July 1, 2028. 364
(i) The state covenants with holders of bonds or other 365
instruments of indebtedness issued by counties before July 1, 366
2023, that it is not the intent of this subsection to im pair or 367
materially alter the rights of those holders or relieve counties 368
of the duty to meet their obligations as a result of previous 369
pledges or assignments entered into under this section as it 370
applied before July 1, 2023. Therefore, paragraph (h) does n ot 371
apply in any case in which the proceeds of a tax levied pursuant 372
to this section on or before June 30, 2023, have been pledged to 373
secure and liquidate revenue bonds or revenue refunding bonds as 374
authorized by this section, unless such bonds are retired before 375
HB 7053 2023
CODING: Words stricken are deletions; words underlined are additions.
hb7053-00
Page 16 of 25
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
July 1, 2028. If the bonds are not yet retired on July 1, 2028, 376
paragraph (h) shall apply as though July 1, 2028, was instead 377
replaced with July 1 of the year following the retirement of 378
such bonds. 379
(5) AUTHORIZED USES OF REVENUE. — 380
(d) The revenues to be derived from the tourist 381
development tax may be pledged to secure and liquidate revenue 382
bonds issued by the county for the purposes set forth in 383
subparagraphs (a)1., 2., and 5., and 6. or for the purpose of 384
refunding bonds previously issued for s uch purposes, or both; 385
however, no more than 50 percent of the revenues from the 386
tourist development tax may be pledged to secure and liquidate 387
revenue bonds or revenue refunding bonds issued for the purposes 388
set forth in subparagraph (a)5. Such revenue bo nds and revenue 389
refunding bonds may be authorized and issued in such principal 390
amounts, with such interest rates and maturity dates, and 391
subject to such other terms, conditions, and covenants as the 392
governing board of the county shall provide. The Legislat ure 393
intends that this paragraph be full and complete authority for 394
accomplishing such purposes, but such authority is supplemental 395
and additional to, and not in derogation of, any powers now 396
existing or later conferred under law. 397
(e) Any use of the local option tourist development tax 398
revenues collected pursuant to this section for a purpose not 399
expressly authorized by paragraph (3)(l) , or paragraph (3)(n), 400
HB 7053 2023
CODING: Words stricken are deletions; words underlined are additions.
hb7053-00
Page 17 of 25
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
paragraph (4)(f), or paragraphs (a)-(d) of this subsection is 401
expressly prohibited. 402
(6) REFERENDUM.— 403
(a) An No ordinance enacted or renewed by a any county 404
levying the tax authorized by this section may not paragraphs 405
(3)(b) and (c) shall take effect until the ordinance levying and 406
imposing the tax has been approved in a referendum held at a 407
general election, as defined in s. 97.021, by at least 60 408
percent a majority of the electors voting in such election in 409
the county or by at least 60 percent a majority of the electors 410
voting in the subcounty special tax district affected by the 411
tax. 412
(b) The governing board of the county levying the tax 413
shall arrange to place a question on the ballot at a general 414
election, as defined in s. 97.021, to be held within the county, 415
which question shall be in substantially the following form: 416
....FOR the Tourist Devel opment Tax 417
....AGAINST the Tourist Development Tax. 418
(c) If at least 60 percent a majority of the electors 419
voting on the question approve the levy, the ordinance shall be 420
deemed to be in effect. 421
(d) In any case where an ordinance a referendum levying 422
and imposing the tax has been approved by referendum pursuant to 423
this section and 15 percent of the electors in the county or 15 424
percent of the electors in the subcounty special district in 425
HB 7053 2023
CODING: Words stricken are deletions; words underlined are additions.
hb7053-00
Page 18 of 25
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
which the tax is levied file a petition with the board of county 426
commissioners for a referendum to repeal the tax, the board of 427
county commissioners shall cause an election to be held for the 428
repeal of the tax which election shall be subject only to the 429
outstanding bonds for which the tax has been pledged. Howev er, 430
the repeal of the tax shall not be effective with respect to any 431
portion of taxes initially levied in November 1989, which has 432
been pledged or is being used to support bonds under paragraph 433
(3)(d) or paragraph (3)(l) until the retirement of those bonds . 434
Section 2. Paragraph (a) of subsection (5) of section 435
212.0606, Florida Statutes, is amended to read: 436
212.0606 Rental car surcharge. — 437
(5)(a) Notwithstanding s. 212.20, and less the costs of 438
administration, 80 percent of the proceeds of this surch arge 439
shall be deposited in the State Transportation Trust Fund , 15.75 440
percent of the proceeds of this surcharge shall be deposited in 441
the Tourism Promotional Trust Fund created in s. 288.122, and 20 442
4.25 percent of the proceeds of this surcharge shall be 443
deposited in the Florida International Trade and Promotion Trust 444
Fund. For the purposes of this subsection, the term "proceeds of 445
this surcharge" means all funds collected and received by the 446
department under this section, including interest and penalties 447
on delinquent surcharges. The department shall provide the 448
Department of Transportation rental car surcharge revenue 449
information for the previous state fiscal year by September 1 of 450
HB 7053 2023
CODING: Words stricken are deletions; words underlined are additions.
hb7053-00
Page 19 of 25
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
each year. 451
Section 3. Paragraph (b) of subsection (2) of section 452
288.0001, Florida Statutes, is amended to read: 453
288.0001 Economic Development Programs Evaluation. —The 454
Office of Economic and Demographic Research and the Office of 455
Program Policy Analysis and Government Accountability (OPPAGA) 456
shall develop and present to the Governor, the President of the 457
Senate, the Speaker of the House of Representatives, and the 458
chairs of the legislative appropriations committees the Economic 459
Development Programs Evaluation. 460
(2) The Office of Economic and Demographic Research and 461
OPPAGA shall provide a detailed analysis of economic development 462
programs as provided in the following schedule: 463
(b) By January 1, 2015, and every 3 years thereafter, an 464
analysis of the following: 465
1. The entertainment industry financial incentive program 466
established under s. 288.1254. 467
2. The entertainment industry sales tax exemption program 468
established under s. 288.1258. 469
3. VISIT Florida and its programs established or funded 470
under ss. 288.122, 288.1226, 288.12265, and 288.124. 471
4. The Florida Sports Fou ndation and related programs 472
established under ss. 288.1162, 288.11621, 288.1166, 288.1167, 473
288.1168, 288.1169, and 288.1171. 474
Section 4. Section 288.122, Florida Statutes, is repealed. 475
HB 7053 2023
CODING: Words stricken are deletions; words underlined are additions.
hb7053-00
Page 20 of 25
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
Section 5. Subsection (13) of section 288.1226, Florida 476
Statutes, is renumbered as subsection (14), paragraph (b) of 477
subsection (2), subsection (3), paragraph (k) of subsection (5), 478
and subsection (6) are amended, paragraphs (q) and (r) are added 479
to subsection (5), and a new subsection (13) is added to that 480
section, to read: 481
288.1226 Florida Tourism Industry Marketing Corporation; 482
use of property; board of directors; duties; audit. — 483
(2) ESTABLISHMENT.—The Florida Tourism Industry Marketing 484
Corporation is a direct -support organization of Enterprise 485
Florida, Inc. 486
(b) The corporation is organized and operated exclusively 487
to request, receive, hold, invest, and administer property and 488
to manage and make expenditures for the operation of the 489
activities, services, functions, and programs of this state 490
which relate to the statewide, national, and international 491
promotion and marketing of tourism , without any financial 492
support or specific appropriations from the state . 493
(3) USE OF PROPERTY. —Enterprise Florida, Inc.: 494
(a) Is authorized to permit the use of property and 495
facilities of Enterprise Florida, Inc., by the corporation, 496
subject to the provisions of this section , so long as the 497
corporation reimburses Enterprise Florida, Inc., for any 498
applicable costs to keep, operate, and maintain the property . 499
(b) Shall prescribe conditions with which the corporation 500
HB 7053 2023
CODING: Words stricken are deletions; words underlined are additions.
hb7053-00
Page 21 of 25
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
must comply in order to use property and facilities of 501
Enterprise Florida, Inc. Such conditions shall provide for 502
budget and audit review and for oversight by Enterprise Florida, 503
Inc. 504
(c) May not permit the use of p roperty and facilities of 505
Enterprise Florida, Inc., if the corporation does not provide 506
equal employment opportunities to all persons, regardless of 507
race, color, national origin, sex, age, or religion. 508
(d) May not confer a monetary or nonmonetary benefit upon 509
the corporation unless the corporation pays fair market value 510
for the benefit. 511
(5) POWERS AND DUTIES. —The corporation, in the performance 512
of its duties: 513
(k) May request or accept any grant, payment, or gift, of 514
funds or property made by this stat e or by the United States or 515
any department or agency thereof or by any individual, firm, 516
corporation, municipality, county, or organization for any or 517
all of the purposes of the 4 -year marketing plan and the 518
corporation's contract with Enterprise Florida, Inc., that are 519
not inconsistent with this or any other provision of law. Such 520
funds shall be deposited in a bank account established by the 521
corporation's board of directors. The corporation may expend 522
such funds in accordance with the terms and conditions of any 523
such grant, payment, or gift, in the pursuit of its 524
administration or in support of the programs it administers. The 525
HB 7053 2023
CODING: Words stricken are deletions; words underlined are additions.
hb7053-00
Page 22 of 25
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
corporation shall separately account for the public funds 526
received from counties pursuant to s. 125.0104, all other public 527
funds, and the private funds deposited into the corporation's 528
bank account. 529
(q) May not receive any financial support or specific 530
appropriation from the state other than funds received from 531
counties pursuant to s. 125.0104. 532
(r) Shall ensure that 75 percent of all expenditures go 533
toward activities, services, functions, and programs that 534
directly assist state parks, state forests, and rural counties 535
as defined in s. 125.0104(2)(b). 536
(6) MATCHING REQUIREMENTS. — 537
(a) A one-to-one match is required of private to p ublic 538
contributions to the corporation. Public contributions include 539
all funds remitted from counties state appropriations to the 540
corporation and exclude taxes derived pursuant to s. 125.0104. 541
(b) For purposes of calculating the required one -to-one 542
match, the corporation shall receive matching private 543
contributions in one of four private match categories. The 544
corporation shall maintain documentation of such categorized 545
contributions on file and make such documentation available for 546
inspection upon reasona ble notice during its regular business 547
hours. Contribution details shall be included in the quarterly 548
reports required under subsection (8). The private match 549
categories are: 550
HB 7053 2023
CODING: Words stricken are deletions; words underlined are additions.
hb7053-00
Page 23 of 25
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
1. Direct cash contributions from private sources, which 551
include, but are not l imited to, cash derived from strategic 552
alliances, contributions of stocks and bonds, and partnership 553
contributions. 554
2. Fees for services, which include, but are not limited 555
to, event participation, research, and brochure placement and 556
transparencies. 557
3. Cooperative advertising, which is limited to partner 558
expenditures for paid media placement, partner expenditures for 559
collateral material distribution, and the actual market value of 560
contributed productions, air time, and print space. 561
4. In-kind contributions, which is limited to the actual 562
market value of promotional contributions of partner -supplied 563
benefits to target audiences and the actual market value of 564
nonpartner-supplied air time or print space contributed for the 565
broadcasting or printing of suc h promotions, which would 566
otherwise require tourist promotion expenditures by the 567
corporation for advertising, air travel, rental car fees, hotel 568
rooms, RV or campsite space rental, onsite guest services, and 569
admission tickets. The net value of air time or print space, if 570
any, shall be deemed to be the actual market value of the air 571
time or print space, based on an average of actual unit prices 572
paid contemporaneously for comparable times or spaces, less the 573
value of increased ratings or other benefits reali zed by the 574
media outlet as a result of the promotion. 575
HB 7053 2023
CODING: Words stricken are deletions; words underlined are additions.
hb7053-00
Page 24 of 25
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
576
Contributions from a government entity or from an entity that 577
received more than 50 percent of its revenue in the previous 578
fiscal year from public sources, including revenue derived from 579
taxes, other than taxes collected pursuant to s. 125.0104, from 580
fees, or from other government revenues, are not considered 581
private contributions for purposes of calculating the required 582
one-to-one match. 583
(c) If the corporation fails to meet the one -to-one match 584
requirements of this subsection, the corporation shall revert 585
all unmatched public contributions received from counties 586
pursuant to s. 125.0104 to the counties that remitted funds to 587
the corporation state treasury by June 30 of each fiscal year. 588
The corporation shall do so on a pro rata basis, which shall be 589
based on the amount of such funds received from each county. 590
(13) MANDATORY TRANSFER OF FUNDS. —If the corporation 591
accepts any financial support or specific appropriation from the 592
state after July 1, 2023, or if the corporation receives less 593
than $1 million in public contributions within a fiscal year: 594
(a) The corporation shall immediately notify the 595
Department of Economic Opportunity. 596
(b) All funds held by the corporation which were received 597
pursuant to s. 125.0104 shall proportionally be returned to the 598
counties that remitted such funds. 599
(c) The corporation shall immediately transfer all other 600
HB 7053 2023
CODING: Words stricken are deletions; words underlined are additions.
hb7053-00
Page 25 of 25
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
funds held by the corporation to the General Revenue Fund. 601
(d) The corporation shall immediately liquidate all assets 602
held by the corporation and all proceeds of the sales of such 603
assets shall revert to the General Revenue Fund. 604
(e) The corporation shall be dissolved. 605
Section 6. (1) The Tourism Promotional Trust Fund, FLAIR 606
number 40-2-722, within the Department of Economic Opportunity 607
is terminated. 608
(2) All current balances remaining in, and all revenues 609
of, the trust fund shall be transferred to the General Revenue 610
Fund. 611
(3) The Department of Economic Opportunity shall pay any 612
outstanding debts and obligations of the terminated fund as soon 613
as practicable, and the Chief Financial Officer shall close out 614
and remove the terminated fund from various state accounting 615
systems using generally accepted accounting principles 616
concerning warrants outstanding, assets, and liabilities. 617
Section 7. The Legislature finds and declares that this 618
act fulfills an important state interest. 619
Section 8. This act shall take effect July 1, 2023. 620