Florida 2024 Regular Session

Florida House Bill H1081 Compare Versions

Only one version of the bill is available at this time.
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1010 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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1414 A bill to be entitled 1
1515 An act relating to tourist development; amending s. 2
1616 125.0104, F.S.; providing an exception to the 3
1717 authorized uses of revenues received by counties 4
1818 imposing the tourist development tax; specifying uses 5
1919 of tax revenues received by certain counties imposing 6
2020 the tourist development tax; defining the term "public 7
2121 facilities"; amending s. 212.0305, F.S.; requiring 8
2222 that charter county convention development moneys be 9
2323 distributed to the governing boards of municipalities 10
2424 for specified purposes; revising the purposes for 11
2525 which a county may use charter county convention 12
2626 development moneys; deleting the requirement that the 13
2727 county notify the governing board of each municipal ity 14
2828 under certain circumstances; providing a directive to 15
2929 the Division of Law Revision; providing an effective 16
3030 date. 17
3131 18
3232 Be It Enacted by the Legislature of the State of Florida: 19
3333 20
3434 Section 1. Paragraphs (a) and (e) of subsection (5) of 21
3535 section 125.0104, Florida Statutes, are amended, and paragraph 22
3636 (f) is added to that subsection, to read: 23
3737 125.0104 Tourist development tax; procedure for levying; 24
3838 authorized uses; referendum; enforcement. — 25
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4747 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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5151 (5) AUTHORIZED USES OF REVENUE. — 26
5252 (a) Except for counties id entified in paragraph (f), all 27
5353 tax revenues received pursuant to this section by a county 28
5454 imposing the tourist development tax shall be used by that 29
5555 county for the following purposes only: 30
5656 1. To acquire, construct, extend, enlarge, remodel, 31
5757 repair, improve, maintain, operate, or promote one or more: 32
5858 a. Publicly owned and operated convention centers, sports 33
5959 stadiums, sports arenas, coliseums, or auditoriums within the 34
6060 boundaries of the county or subcounty special taxing district in 35
6161 which the tax is levie d; 36
6262 b. Auditoriums that are publicly owned but are operated by 37
6363 organizations that are exempt from federal taxation pursuant to 38
6464 26 U.S.C. s. 501(c)(3) and open to the public, within the 39
6565 boundaries of the county or subcounty special taxing district in 40
6666 which the tax is levied; or 41
6767 c. Aquariums or museums that are publicly owned and 42
6868 operated or owned and operated by not -for-profit organizations 43
6969 and open to the public, within the boundaries of the county or 44
7070 subcounty special taxing district in which the tax is levied; 45
7171 2. To promote zoological parks that are publicly owned and 46
7272 operated or owned and operated by not -for-profit organizations 47
7373 and open to the public; 48
7474 3. To promote and advertise tourism in this state and 49
7575 nationally and internationally; however, if tax revenues are 50
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8484 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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8888 expended for an activity, service, venue, or event, the 51
8989 activity, service, venue, or event must have as one of its main 52
9090 purposes the attraction of tourists as evidenced by the 53
9191 promotion of the activity, service, venue, or event to tourist s; 54
9292 4. To fund convention bureaus, tourist bureaus, tourist 55
9393 information centers, and news bureaus as county agencies or by 56
9494 contract with the chambers of commerce or similar associations 57
9595 in the county, which may include any indirect administrative 58
9696 costs for services performed by the county on behalf of the 59
9797 promotion agency; 60
9898 5. To finance beach park facilities, or beach, channel, 61
9999 estuary, or lagoon improvement, maintenance, renourishment, 62
100100 restoration, and erosion control, including construction of 63
101101 beach groins and shoreline protection, enhancement, cleanup, or 64
102102 restoration of inland lakes and rivers to which there is public 65
103103 access as those uses relate to the physical preservation of the 66
104104 beach, shoreline, channel, estuary, lagoon, or inland lake or 67
105105 river. However, any funds identified by a county as the local 68
106106 matching source for beach renourishment, restoration, or erosion 69
107107 control projects included in the long -range budget plan of the 70
108108 state's Beach Management Plan, pursuant to s. 161.091, or funds 71
109109 contractually obligated by a county in the financial plan for a 72
110110 federally authorized shore protection project may not be used or 73
111111 loaned for any other purpose. In counties of fewer than 100,000 74
112112 population, up to 10 percent of the revenues from the tourist 75
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121121 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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125125 development tax may be used for beach park facilities; or 76
126126 6. To acquire, construct, extend, enlarge, remodel, 77
127127 repair, improve, maintain, operate, or finance public facilities 78
128128 within the boundaries of the county or subcounty special taxing 79
129129 district in which the tax is levied, if the public facilities 80
130130 are needed to increase tourist -related business activities in 81
131131 the county or subcounty special district and are recommended by 82
132132 the county tourist development council created pursuant to 83
133133 paragraph (4)(e). Tax revenues may be used for any related land 84
134134 acquisition, land improvement, design and engineering costs, and 85
135135 all other professional and related costs required to bring the 86
136136 public facilities into service. As used in this subparagraph, 87
137137 the term "public facilities" means majo r capital improvements 88
138138 that have a life expectancy of 5 or more years, including, but 89
139139 not limited to, transportation, sanitary sewer, solid waste, 90
140140 drainage, potable water, and pedestrian facilities. Tax revenues 91
141141 may be used for these purposes only if the f ollowing conditions 92
142142 are satisfied: 93
143143 a. In the county fiscal year immediately preceding the 94
144144 fiscal year in which the tax revenues were initially used for 95
145145 such purposes, at least $10 million in tourist development tax 96
146146 revenue was received; 97
147147 b. The county governing board approves the use for the 98
148148 proposed public facilities by a vote of at least two -thirds of 99
149149 its membership; 100
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158158 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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162162 c. No more than 70 percent of the cost of the proposed 101
163163 public facilities will be paid for with tourist development tax 102
164164 revenues, and sources of funding for the remaining cost are 103
165165 identified and confirmed by the county governing board; 104
166166 d. At least 40 percent of all tourist development tax 105
167167 revenues collected in the county are spent to promote and 106
168168 advertise tourism as provided by this subs ection; and 107
169169 e. An independent professional analysis, performed at the 108
170170 expense of the county tourist development council, demonstrates 109
171171 the positive impact of the infrastructure project on tourist -110
172172 related businesses in the county. 111
173173 112
174174 Subparagraphs 1. and 2. may be implemented through service 113
175175 contracts and leases with lessees that have sufficient expertise 114
176176 or financial capability to operate such facilities. 115
177177 (e) Any use of the local option tourist development tax 116
178178 revenues collected pursuant to this section fo r a purpose not 117
179179 expressly authorized by paragraph (3)(l) or paragraph (3)(n) or 118
180180 paragraphs (a)-(d) and (f) of this subsection is expressly 119
181181 prohibited. 120
182182 (f) All tax revenues received pursuant to this section by 121
183183 a county, as defined in s. 125.011(1), imposi ng the tourist 122
184184 development tax may only be used by the county as specified in 123
185185 this paragraph. 124
186186 1. Revenues may be used to complete any project underway 125
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195195 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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199199 as of the effective date of this act or to perform any contract 126
200200 in existence on the effective date of t his act, pursuant to this 127
201201 section as this section existed before the effective date of 128
202202 this act. Revenues may not be used to renew or extend such 129
203203 contracts or projects. Bonds or other debt outstanding as of the 130
204204 effective date of this act may be refinanced, but the duration 131
205205 of such debt pledging the tourist development tax may not be 132
206206 extended and the outstanding principal may not be increased, 133
207207 except to account for the costs of issuance. 134
208208 2. Revenues not needed for projects, contracts, or debt 135
209209 obligations pursuant to subparagraph 1. must be distributed and 136
210210 used as follows: 137
211211 a. Fifty percent must be distributed monthly by the county 138
212212 to the governing authorities of the municipalities within the 139
213213 county. Distributions to each municipality must be in proportion 140
214214 to the amount collected in the prior month within the 141
215215 municipality as a share of the total amount collected from all 142
216216 municipalities in the county. These distributions may be used by 143
217217 the receiving municipality to: 144
218218 (I) Promote and advertise tourism. 145
219219 (II) Fund convention bureaus, tourist bureaus, tourist 146
220220 information centers, and news bureaus. Municipalities may enter 147
221221 into interlocal agreements for the purpose of using the revenue 148
222222 received for the purpose stated in this sub -sub-subparagraph in 149
223223 combination with moneys used by the county for a countywide 150
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232232 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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236236 convention and visitors bureau under s. 212.0305(4)(b)2.b.(II). 151
237237 (III) Acquire, construct, extend, enlarge, remodel, 152
238238 repair, improve, maintain, operate, or finance public facilities 153
239239 within the boundaries of t he municipality, if the public 154
240240 facilities are needed to increase tourist -related business 155
241241 activities in the municipality. 156
242242 (A) As used in this sub -sub-subparagraph, the term "public 157
243243 facilities" means major capital improvements that have a life 158
244244 expectancy of 5 or more years, including, but not limited to, 159
245245 transportation; sanitary sewer, including solid waste, drainage, 160
246246 and potable water; and pedestrian facilities. 161
247247 (B) Tax distributions may be used for any related land 162
248248 acquisition, land improvement, design and engineering costs, and 163
249249 all other professional and related costs required to bring the 164
250250 public facilities into service. 165
251251 (C) Tax distributions may be used for the purposes stated 166
252252 in sub-sub-sub-subparagraph (B) only if the following conditions 167
253253 are satisfied: 168
254254 i. The governing authority of the municipality approves 169
255255 the use for each proposed public facility by a vote of at least 170
256256 two-thirds of its membership. 171
257257 ii. No more than 70 percent of the cost of a proposed 172
258258 public facility will be paid for using to urist development tax 173
259259 revenues, and sources of funding for the remaining costs are 174
260260 identified and confirmed by the governing authority of the 175
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269269 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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273273 municipality. 176
274274 iii. No more than 40 percent of all tourist development 177
275275 tax revenues distributed to the municipali ty are spent to 178
276276 promote and advertise tourism as provided in this paragraph. 179
277277 (IV) Acquire, construct, extend, enlarge, remodel, repair, 180
278278 improve, maintain, operate, or promote parks or trails that are 181
279279 publicly owned and operated or owned and operated by n ot-for-182
280280 profit organizations and open to the public, within the 183
281281 boundaries of the municipality. 184
282282 (V) Reimburse expenses incurred in providing public safety 185
283283 services, including, but not limited to, emergency medical 186
284284 services as defined in s. 401.107(3), and law enforcement 187
285285 services, needed to address impacts related to increased tourism 188
286286 and visitors to a municipality. 189
287287 (VI) Finance water quality improvement projects, 190
288288 including, but not limited to, all of the following: 191
289289 (A) Flood mitigation. 192
290290 (B) Algae control, cleanup, or prevention measures. 193
291291 (C) Biscayne Bay and waterway network restoration 194
292292 initiatives. 195
293293 (VII) Provide for septic -to-sewer conversion projects 196
294294 important to the local tourism industry which are primarily 197
295295 undertaken to reduce or prevent the discharge of untreated or 198
296296 partially treated wastewater into surface waters. 199
297297 b. A county shall use the remaining tax revenues received 200
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306306 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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310310 pursuant to this section as provided in this sub -subparagraph. 201
311311 Twenty percent must be distributed monthly to the governing 202
312312 board of the county to fund the primary bureau, department, or 203
313313 association responsible for organizing, funding, and promoting 204
314314 opportunities for artists and cultural organizations within the 205
315315 county. Thirty percent must be distributed monthly to th e 206
316316 governing board of the county and used for one or more of the 207
317317 purposes set forth in s. 212.0306(3). Fifty percent must be 208
318318 distributed monthly to the governing board of the county and 209
319319 used for the purposes set forth in paragraph (5)(a) or sub -sub-210
320320 subparagraphs 2.a.(IV)-(VII). 211
321321 Section 2. Paragraph (b) of subsection (4) of section 212
322322 212.0305, Florida Statutes, is amended to read: 213
323323 212.0305 Convention development taxes; intent; 214
324324 administration; authorization; use of proceeds. — 215
325325 (4) AUTHORIZATION TO LEVY; U SE OF PROCEEDS; OTHER 216
326326 REQUIREMENTS.— 217
327327 (b) Charter county levy for convention development. — 218
328328 1. Each county, as defined in s. 125.011(1), may impose, 219
329329 under an ordinance enacted by the governing body of the county, 220
330330 a levy on the exercise within its boundar ies of the taxable 221
331331 privilege of leasing or letting transient rental accommodations 222
332332 described in subsection (3) at the rate of 3 percent of the 223
333333 total consideration charged therefor. The proceeds of this levy 224
334334 shall be known as the charter county convention d evelopment tax. 225
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343343 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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347347 2.a. Fifty percent of all charter county convention 226
348348 development moneys, including any interest accrued thereon, 227
349349 received by a county imposing the levy shall be distributed 228
350350 monthly to the governing boards of the municipalities within the 229
351351 county in proportion to the amount collected in the prior month 230
352352 within each municipality compared with the total collected from 231
353353 all municipalities in the county. Moneys collected within the 232
354354 unincorporated area of the county are not included in the 233
355355 distribution under this subparagraph. The distributions as 234
356356 described in this sub -subparagraph may be used by the receiving 235
357357 municipality only for the following purposes used as follows: 236
358358 (I) To acquire, construct, extend, enlarge, remodel, 237
359359 repair, improve, operate, or maintain one or more of the 238
360360 following: 239
361361 (A) A convention center. 240
362362 (B) An exhibition hall. 241
363363 (C) A coliseum. 242
364364 (D) An auditorium. 243
365365 (E) A performing arts center. 244
366366 (F) A related building or parking facility to such 245
367367 buildings described in sub -sub-sub-subparagraphs (A)-(E). 246
368368 (II) To promote and advertise tourism and to fund 247
369369 convention bureaus, tourist bureaus, tourist information 248
370370 centers, and news bureaus. Municipalities may enter into 249
371371 interlocal agreements for the purpose of using the revenue 250
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380380 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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384384 received for the purpose stated in this sub -sub-subparagraph in 251
385385 combination with moneys used by the county for a countywide 252
386386 convention and visitor's bureau under sub -sub-subparagraph b. 253
387387 (II). 254
388388 b. The governing body of the county shall use the 255
389389 remaining charter cou nty convention development moneys only for 256
390390 the following purposes: 257
391391 (I) To acquire, construct, extend, enlarge, remodel, 258
392392 repair, improve, operate, or maintain one or more of the 259
393393 following: 260
394394 (A) A convention center. 261
395395 (B) An exhibition hall. 262
396396 (C) A coliseum. 263
397397 (D) An auditorium. 264
398398 (E) A performing arts center. 265
399399 (F) A related building or parking facility to such 266
400400 buildings described in sub -sub-sub-subparagraphs (A)-(E). 267
401401 (II) To acquire, construct, extend, enlarge, remodel, 268
402402 repair, improve, operate, or maintain a countywide convention 269
403403 and visitors bureau which, by interlocal agreement and contract 270
404404 with the municipalities within the county, has the primary 271
405405 responsibility for promoting the county and its municipalities 272
406406 as a destination site for conventi ons, trade shows, and pleasure 273
407407 travel, or to be used for purposes provided in s. 274
408408 125.0104(5)(a)2.b. or c. If the county is not or is no longer a 275
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417417 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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421421 party to such an interlocal agreement, the county must allocate 276
422422 the proceeds of such tax for the purposes descr ibed in s. 277
423423 125.0104(5)(a)2.b. or c. 278
424424 a. Two-thirds of the proceeds shall be used to extend, 279
425425 enlarge, and improve the largest existing publicly owned 280
426426 convention center in the county. 281
427427 b. One-third of the proceeds shall be used to construct a 282
428428 new multipurpose convention/coliseum/exhibition center/stadium 283
429429 or the maximum components thereof as funds permit in the most 284
430430 populous municipality in the county. 285
431431 c. After the completion of any project under sub -286
432432 subparagraph a., the tax revenues and interest accrued u nder 287
433433 sub-subparagraph a. may be used to acquire, construct, extend, 288
434434 enlarge, remodel, repair, improve, plan for, operate, manage, or 289
435435 maintain one or more convention centers, stadiums, exhibition 290
436436 halls, arenas, coliseums, auditoriums, or golf courses, and m ay 291
437437 be used to acquire and construct an intercity light rail 292
438438 transportation system as described in the Light Rail Transit 293
439439 System Status Report to the Legislature dated April 1988, which 294
440440 shall provide a means to transport persons to and from the 295
441441 largest existing publicly owned convention center in the county 296
442442 and the hotels north of the convention center and to and from 297
443443 the downtown area of the most populous municipality in the 298
444444 county as determined by the county. 299
445445 d. After completion of any project under sub -subparagraph 300
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454454 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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458458 b., the tax revenues and interest accrued under sub -subparagraph 301
459459 b. may be used, as determined by the county, to operate an 302
460460 authority created pursuant to subparagraph 4. or to acquire, 303
461461 construct, extend, enlarge, remodel, repair, improve, oper ate, 304
462462 or maintain one or more convention centers, stadiums, exhibition 305
463463 halls, arenas, coliseums, auditoriums, golf courses, or related 306
464464 buildings and parking facilities in the most populous 307
465465 municipality in the county. 308
466466 e. For the purposes of completion of a ny project pursuant 309
467467 to this paragraph, tax revenues and interest accrued may be 310
468468 used: 311
469469 (I) As collateral, pledged, or hypothecated for projects 312
470470 authorized by this paragraph, including bonds issued in 313
471471 connection therewith; or 314
472472 (II) As a pledge or capital contribution in conjunction 315
473473 with a partnership, joint venture, or other business arrangement 316
474474 between a municipality and one or more business entities for 317
475475 projects authorized by this paragraph. 318
476476 3. The governing body of each municipality in which a 319
477477 municipal tourist tax is levied may adopt a resolution 320
478478 prohibiting imposition of the charter county convention 321
479479 development levy within such municipality. If the governing body 322
480480 adopts such a resolution, the convention development levy must 323
481481 shall be imposed by the county in all other areas of the county 324
482482 except such municipality. No funds collected pursuant to this 325
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491491 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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495495 paragraph may be expended in a municipality which has adopted 326
496496 such a resolution. 327
497497 4.a. Before the county enacts an ordinance imposing the 328
498498 levy, the county shall notify the governing body of each 329
499499 municipality in which projects are to be developed pursuant to 330
500500 sub-subparagraph 2.a., sub -subparagraph 2.b., sub -subparagraph 331
501501 2.c., or sub-subparagraph 2.d. As a condition precedent to 332
502502 receiving funding, the govern ing bodies of such municipalities 333
503503 shall designate or appoint an authority that shall have the sole 334
504504 power to: 335
505505 (I) Approve the concept, location, program, and design of 336
506506 the facilities or improvements to be built in accordance with 337
507507 this paragraph and to adm inister and disburse such proceeds and 338
508508 any other related source of revenue. 339
509509 (II) Appoint and dismiss the authority's executive 340
510510 director, general counsel, and any other consultants retained by 341
511511 the authority. The governing body shall have the right to 342
512512 approve or disapprove the initial appointment of the authority's 343
513513 executive director and general counsel. 344
514514 b. The members of each such authority shall serve for a 345
515515 term of not less than 1 year and shall be appointed by the 346
516516 governing body of such municipality. T he annual budget of such 347
517517 authority shall be subject to approval of the governing body of 348
518518 the municipality. If the governing body does not approve the 349
519519 budget, the authority shall use as the authority's budget the 350
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528528 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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532532 previous fiscal year budget. 351
533533 c. The authority, by resolution to be adopted from time to 352
534534 time, may invest and reinvest the proceeds from the convention 353
535535 development tax and any other revenues generated by the 354
536536 authority in the same manner that the municipality in which the 355
537537 authority is located may in vest surplus funds. 356
538538 5. The charter county convention development levy shall be 357
539539 in addition to any other levy imposed pursuant to this section. 358
540540 5.6. A certified copy of the ordinance imposing the levy 359
541541 shall be furnished by the county to the department w ithin 10 360
542542 days after approval of such ordinance. The effective date of 361
543543 imposition of the levy shall be the first day of any month at 362
544544 least 60 days after enactment of the ordinance. 363
545545 6.7. Revenues collected pursuant to this paragraph shall 364
546546 be deposited in a convention development trust fund, which shall 365
547547 be established by the county as a condition precedent to receipt 366
548548 of such funds. 367
549549 Section 3. The Division of Law Revision is directed to 368
550550 replace the phrase "the effective date of this act" wherever it 369
551551 occurs in this act with the date this act becomes a law. 370
552552 Section 4. This act shall take effect July 1, 2024. 371