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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; amending s. 2
125.0104, F.S.; providing an exception to the 3
authorized uses of revenues received by counties 4
imposing the tourist development tax; specifying uses 5
of tax revenues received by certain counties imposing 6
the tourist development tax; defining the term "public 7
facilities"; amending s. 212.0305, F.S.; requiring 8
that charter county convention development moneys be 9
distributed to the governing boards of municipalities 10
for specified purposes; revising the purposes for 11
which a county may use charter county convention 12
development moneys; deleting the requirement that the 13
county notify the governing board of each municipal ity 14
under certain circumstances; providing a directive to 15
the Division of Law Revision; providing an effective 16
date. 17
18
Be It Enacted by the Legislature of the State of Florida: 19
20
Section 1. Paragraphs (a) and (e) of subsection (5) of 21
section 125.0104, Florida Statutes, are amended, and paragraph 22
(f) is added to that subsection, to read: 23
125.0104 Tourist development tax; procedure for levying; 24
authorized uses; referendum; enforcement. — 25
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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
(5) AUTHORIZED USES OF REVENUE. — 26
(a) Except for counties id entified in paragraph (f), all 27
tax revenues received pursuant to this section by a county 28
imposing the tourist development tax shall be used by that 29
county for the following purposes only: 30
1. To acquire, construct, extend, enlarge, remodel, 31
repair, improve, maintain, operate, or promote one or more: 32
a. Publicly owned and operated convention centers, sports 33
stadiums, sports arenas, coliseums, or auditoriums within the 34
boundaries of the county or subcounty special taxing district in 35
which the tax is levie d; 36
b. Auditoriums that are publicly owned but are operated by 37
organizations that are exempt from federal taxation pursuant to 38
26 U.S.C. s. 501(c)(3) and open to the public, within the 39
boundaries of the county or subcounty special taxing district in 40
which the tax is levied; or 41
c. Aquariums or museums that are publicly owned and 42
operated or owned and operated by not -for-profit organizations 43
and open to the public, within the boundaries of the county or 44
subcounty special taxing district in which the tax is levied; 45
2. To promote zoological parks that are publicly owned and 46
operated or owned and operated by not -for-profit organizations 47
and open to the public; 48
3. To promote and advertise tourism in this state and 49
nationally and internationally; however, if tax revenues are 50
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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
expended for an activity, service, venue, or event, the 51
activity, service, venue, or event must have as one of its main 52
purposes the attraction of tourists as evidenced by the 53
promotion of the activity, service, venue, or event to tourist s; 54
4. To fund convention bureaus, tourist bureaus, tourist 55
information centers, and news bureaus as county agencies or by 56
contract with the chambers of commerce or similar associations 57
in the county, which may include any indirect administrative 58
costs for services performed by the county on behalf of the 59
promotion agency; 60
5. To finance beach park facilities, or beach, channel, 61
estuary, or lagoon improvement, maintenance, renourishment, 62
restoration, and erosion control, including construction of 63
beach groins and shoreline protection, enhancement, cleanup, or 64
restoration of inland lakes and rivers to which there is public 65
access as those uses relate to the physical preservation of the 66
beach, shoreline, channel, estuary, lagoon, or inland lake or 67
river. However, any funds identified by a county as the local 68
matching source for beach renourishment, restoration, or erosion 69
control projects included in the long -range budget plan of the 70
state's Beach Management Plan, pursuant to s. 161.091, or funds 71
contractually obligated by a county in the financial plan for a 72
federally authorized shore protection project may not be used or 73
loaned for any other purpose. In counties of fewer than 100,000 74
population, up to 10 percent of the revenues from the tourist 75
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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
development tax may be used for beach park facilities; or 76
6. To acquire, construct, extend, enlarge, remodel, 77
repair, improve, maintain, operate, or finance public facilities 78
within the boundaries of the county or subcounty special taxing 79
district in which the tax is levied, if the public facilities 80
are needed to increase tourist -related business activities in 81
the county or subcounty special district and are recommended by 82
the county tourist development council created pursuant to 83
paragraph (4)(e). Tax revenues may be used for any related land 84
acquisition, land improvement, design and engineering costs, and 85
all other professional and related costs required to bring the 86
public facilities into service. As used in this subparagraph, 87
the term "public facilities" means majo r capital improvements 88
that have a life expectancy of 5 or more years, including, but 89
not limited to, transportation, sanitary sewer, solid waste, 90
drainage, potable water, and pedestrian facilities. Tax revenues 91
may be used for these purposes only if the f ollowing conditions 92
are satisfied: 93
a. In the county fiscal year immediately preceding the 94
fiscal year in which the tax revenues were initially used for 95
such purposes, at least $10 million in tourist development tax 96
revenue was received; 97
b. The county governing board approves the use for the 98
proposed public facilities by a vote of at least two -thirds of 99
its membership; 100
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c. No more than 70 percent of the cost of the proposed 101
public facilities will be paid for with tourist development tax 102
revenues, and sources of funding for the remaining cost are 103
identified and confirmed by the county governing board; 104
d. At least 40 percent of all tourist development tax 105
revenues collected in the county are spent to promote and 106
advertise tourism as provided by this subs ection; and 107
e. An independent professional analysis, performed at the 108
expense of the county tourist development council, demonstrates 109
the positive impact of the infrastructure project on tourist -110
related businesses in the county. 111
112
Subparagraphs 1. and 2. may be implemented through service 113
contracts and leases with lessees that have sufficient expertise 114
or financial capability to operate such facilities. 115
(e) Any use of the local option tourist development tax 116
revenues collected pursuant to this section fo r a purpose not 117
expressly authorized by paragraph (3)(l) or paragraph (3)(n) or 118
paragraphs (a)-(d) and (f) of this subsection is expressly 119
prohibited. 120
(f) All tax revenues received pursuant to this section by 121
a county, as defined in s. 125.011(1), imposi ng the tourist 122
development tax may only be used by the county as specified in 123
this paragraph. 124
1. Revenues may be used to complete any project underway 125
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as of the effective date of this act or to perform any contract 126
in existence on the effective date of t his act, pursuant to this 127
section as this section existed before the effective date of 128
this act. Revenues may not be used to renew or extend such 129
contracts or projects. Bonds or other debt outstanding as of the 130
effective date of this act may be refinanced, but the duration 131
of such debt pledging the tourist development tax may not be 132
extended and the outstanding principal may not be increased, 133
except to account for the costs of issuance. 134
2. Revenues not needed for projects, contracts, or debt 135
obligations pursuant to subparagraph 1. must be distributed and 136
used as follows: 137
a. Fifty percent must be distributed monthly by the county 138
to the governing authorities of the municipalities within the 139
county. Distributions to each municipality must be in proportion 140
to the amount collected in the prior month within the 141
municipality as a share of the total amount collected from all 142
municipalities in the county. These distributions may be used by 143
the receiving municipality to: 144
(I) Promote and advertise tourism. 145
(II) Fund convention bureaus, tourist bureaus, tourist 146
information centers, and news bureaus. Municipalities may enter 147
into interlocal agreements for the purpose of using the revenue 148
received for the purpose stated in this sub -sub-subparagraph in 149
combination with moneys used by the county for a countywide 150
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convention and visitors bureau under s. 212.0305(4)(b)2.b.(II). 151
(III) Acquire, construct, extend, enlarge, remodel, 152
repair, improve, maintain, operate, or finance public facilities 153
within the boundaries of t he municipality, if the public 154
facilities are needed to increase tourist -related business 155
activities in the municipality. 156
(A) As used in this sub -sub-subparagraph, the term "public 157
facilities" means major capital improvements that have a life 158
expectancy of 5 or more years, including, but not limited to, 159
transportation; sanitary sewer, including solid waste, drainage, 160
and potable water; and pedestrian facilities. 161
(B) Tax distributions may be used for any related land 162
acquisition, land improvement, design and engineering costs, and 163
all other professional and related costs required to bring the 164
public facilities into service. 165
(C) Tax distributions may be used for the purposes stated 166
in sub-sub-sub-subparagraph (B) only if the following conditions 167
are satisfied: 168
i. The governing authority of the municipality approves 169
the use for each proposed public facility by a vote of at least 170
two-thirds of its membership. 171
ii. No more than 70 percent of the cost of a proposed 172
public facility will be paid for using to urist development tax 173
revenues, and sources of funding for the remaining costs are 174
identified and confirmed by the governing authority of the 175
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municipality. 176
iii. No more than 40 percent of all tourist development 177
tax revenues distributed to the municipali ty are spent to 178
promote and advertise tourism as provided in this paragraph. 179
(IV) Acquire, construct, extend, enlarge, remodel, repair, 180
improve, maintain, operate, or promote parks or trails that are 181
publicly owned and operated or owned and operated by n ot-for-182
profit organizations and open to the public, within the 183
boundaries of the municipality. 184
(V) Reimburse expenses incurred in providing public safety 185
services, including, but not limited to, emergency medical 186
services as defined in s. 401.107(3), and law enforcement 187
services, needed to address impacts related to increased tourism 188
and visitors to a municipality. 189
(VI) Finance water quality improvement projects, 190
including, but not limited to, all of the following: 191
(A) Flood mitigation. 192
(B) Algae control, cleanup, or prevention measures. 193
(C) Biscayne Bay and waterway network restoration 194
initiatives. 195
(VII) Provide for septic -to-sewer conversion projects 196
important to the local tourism industry which are primarily 197
undertaken to reduce or prevent the discharge of untreated or 198
partially treated wastewater into surface waters. 199
b. A county shall use the remaining tax revenues received 200
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pursuant to this section as provided in this sub -subparagraph. 201
Twenty percent must be distributed monthly to the governing 202
board of the county to fund the primary bureau, department, or 203
association responsible for organizing, funding, and promoting 204
opportunities for artists and cultural organizations within the 205
county. Thirty percent must be distributed monthly to th e 206
governing board of the county and used for one or more of the 207
purposes set forth in s. 212.0306(3). Fifty percent must be 208
distributed monthly to the governing board of the county and 209
used for the purposes set forth in paragraph (5)(a) or sub -sub-210
subparagraphs 2.a.(IV)-(VII). 211
Section 2. Paragraph (b) of subsection (4) of section 212
212.0305, Florida Statutes, is amended to read: 213
212.0305 Convention development taxes; intent; 214
administration; authorization; use of proceeds. — 215
(4) AUTHORIZATION TO LEVY; U SE OF PROCEEDS; OTHER 216
REQUIREMENTS.— 217
(b) Charter county levy for convention development. — 218
1. Each county, as defined in s. 125.011(1), may impose, 219
under an ordinance enacted by the governing body of the county, 220
a levy on the exercise within its boundar ies of the taxable 221
privilege of leasing or letting transient rental accommodations 222
described in subsection (3) at the rate of 3 percent of the 223
total consideration charged therefor. The proceeds of this levy 224
shall be known as the charter county convention d evelopment tax. 225
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2.a. Fifty percent of all charter county convention 226
development moneys, including any interest accrued thereon, 227
received by a county imposing the levy shall be distributed 228
monthly to the governing boards of the municipalities within the 229
county in proportion to the amount collected in the prior month 230
within each municipality compared with the total collected from 231
all municipalities in the county. Moneys collected within the 232
unincorporated area of the county are not included in the 233
distribution under this subparagraph. The distributions as 234
described in this sub -subparagraph may be used by the receiving 235
municipality only for the following purposes used as follows: 236
(I) To acquire, construct, extend, enlarge, remodel, 237
repair, improve, operate, or maintain one or more of the 238
following: 239
(A) A convention center. 240
(B) An exhibition hall. 241
(C) A coliseum. 242
(D) An auditorium. 243
(E) A performing arts center. 244
(F) A related building or parking facility to such 245
buildings described in sub -sub-sub-subparagraphs (A)-(E). 246
(II) To promote and advertise tourism and to fund 247
convention bureaus, tourist bureaus, tourist information 248
centers, and news bureaus. Municipalities may enter into 249
interlocal agreements for the purpose of using the revenue 250
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received for the purpose stated in this sub -sub-subparagraph in 251
combination with moneys used by the county for a countywide 252
convention and visitor's bureau under sub -sub-subparagraph b. 253
(II). 254
b. The governing body of the county shall use the 255
remaining charter cou nty convention development moneys only for 256
the following purposes: 257
(I) To acquire, construct, extend, enlarge, remodel, 258
repair, improve, operate, or maintain one or more of the 259
following: 260
(A) A convention center. 261
(B) An exhibition hall. 262
(C) A coliseum. 263
(D) An auditorium. 264
(E) A performing arts center. 265
(F) A related building or parking facility to such 266
buildings described in sub -sub-sub-subparagraphs (A)-(E). 267
(II) To acquire, construct, extend, enlarge, remodel, 268
repair, improve, operate, or maintain a countywide convention 269
and visitors bureau which, by interlocal agreement and contract 270
with the municipalities within the county, has the primary 271
responsibility for promoting the county and its municipalities 272
as a destination site for conventi ons, trade shows, and pleasure 273
travel, or to be used for purposes provided in s. 274
125.0104(5)(a)2.b. or c. If the county is not or is no longer a 275
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party to such an interlocal agreement, the county must allocate 276
the proceeds of such tax for the purposes descr ibed in s. 277
125.0104(5)(a)2.b. or c. 278
a. Two-thirds of the proceeds shall be used to extend, 279
enlarge, and improve the largest existing publicly owned 280
convention center in the county. 281
b. One-third of the proceeds shall be used to construct a 282
new multipurpose convention/coliseum/exhibition center/stadium 283
or the maximum components thereof as funds permit in the most 284
populous municipality in the county. 285
c. After the completion of any project under sub -286
subparagraph a., the tax revenues and interest accrued u nder 287
sub-subparagraph a. may be used to acquire, construct, extend, 288
enlarge, remodel, repair, improve, plan for, operate, manage, or 289
maintain one or more convention centers, stadiums, exhibition 290
halls, arenas, coliseums, auditoriums, or golf courses, and m ay 291
be used to acquire and construct an intercity light rail 292
transportation system as described in the Light Rail Transit 293
System Status Report to the Legislature dated April 1988, which 294
shall provide a means to transport persons to and from the 295
largest existing publicly owned convention center in the county 296
and the hotels north of the convention center and to and from 297
the downtown area of the most populous municipality in the 298
county as determined by the county. 299
d. After completion of any project under sub -subparagraph 300
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b., the tax revenues and interest accrued under sub -subparagraph 301
b. may be used, as determined by the county, to operate an 302
authority created pursuant to subparagraph 4. or to acquire, 303
construct, extend, enlarge, remodel, repair, improve, oper ate, 304
or maintain one or more convention centers, stadiums, exhibition 305
halls, arenas, coliseums, auditoriums, golf courses, or related 306
buildings and parking facilities in the most populous 307
municipality in the county. 308
e. For the purposes of completion of a ny project pursuant 309
to this paragraph, tax revenues and interest accrued may be 310
used: 311
(I) As collateral, pledged, or hypothecated for projects 312
authorized by this paragraph, including bonds issued in 313
connection therewith; or 314
(II) As a pledge or capital contribution in conjunction 315
with a partnership, joint venture, or other business arrangement 316
between a municipality and one or more business entities for 317
projects authorized by this paragraph. 318
3. The governing body of each municipality in which a 319
municipal tourist tax is levied may adopt a resolution 320
prohibiting imposition of the charter county convention 321
development levy within such municipality. If the governing body 322
adopts such a resolution, the convention development levy must 323
shall be imposed by the county in all other areas of the county 324
except such municipality. No funds collected pursuant to this 325
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paragraph may be expended in a municipality which has adopted 326
such a resolution. 327
4.a. Before the county enacts an ordinance imposing the 328
levy, the county shall notify the governing body of each 329
municipality in which projects are to be developed pursuant to 330
sub-subparagraph 2.a., sub -subparagraph 2.b., sub -subparagraph 331
2.c., or sub-subparagraph 2.d. As a condition precedent to 332
receiving funding, the govern ing bodies of such municipalities 333
shall designate or appoint an authority that shall have the sole 334
power to: 335
(I) Approve the concept, location, program, and design of 336
the facilities or improvements to be built in accordance with 337
this paragraph and to adm inister and disburse such proceeds and 338
any other related source of revenue. 339
(II) Appoint and dismiss the authority's executive 340
director, general counsel, and any other consultants retained by 341
the authority. The governing body shall have the right to 342
approve or disapprove the initial appointment of the authority's 343
executive director and general counsel. 344
b. The members of each such authority shall serve for a 345
term of not less than 1 year and shall be appointed by the 346
governing body of such municipality. T he annual budget of such 347
authority shall be subject to approval of the governing body of 348
the municipality. If the governing body does not approve the 349
budget, the authority shall use as the authority's budget the 350
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previous fiscal year budget. 351
c. The authority, by resolution to be adopted from time to 352
time, may invest and reinvest the proceeds from the convention 353
development tax and any other revenues generated by the 354
authority in the same manner that the municipality in which the 355
authority is located may in vest surplus funds. 356
5. The charter county convention development levy shall be 357
in addition to any other levy imposed pursuant to this section. 358
5.6. A certified copy of the ordinance imposing the levy 359
shall be furnished by the county to the department w ithin 10 360
days after approval of such ordinance. The effective date of 361
imposition of the levy shall be the first day of any month at 362
least 60 days after enactment of the ordinance. 363
6.7. Revenues collected pursuant to this paragraph shall 364
be deposited in a convention development trust fund, which shall 365
be established by the county as a condition precedent to receipt 366
of such funds. 367
Section 3. The Division of Law Revision is directed to 368
replace the phrase "the effective date of this act" wherever it 369
occurs in this act with the date this act becomes a law. 370
Section 4. This act shall take effect July 1, 2024. 371