HB 1599 2024
CODING: Words stricken are deletions; words underlined are additions.
hb1599-00
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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 tax; amending 2
s. 125.0104, F.S.; prohibiting a plan for tourist 3
development from allocating more than a certain 4
percentage of the tax revenue to an individual project 5
unless the governing board of the county approves such 6
use by supermajority vote; providing an effective 7
date. 8
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Be It Enacted by the Legislature of the State of Florida: 10
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Section 1. Paragraph (c) of su bsection (4) of section 12
125.0104, Florida Statutes, is amended to read: 13
125.0104 Tourist development tax; procedure for levying; 14
authorized uses; referendum; enforcement. — 15
(4) ORDINANCE LEVY TAX; PROCEDURE. — 16
(c) Before a referendum to enact or renew the ordinance 17
levying and imposing the tax, the county tourist development 18
council shall prepare and submit to the governing board of the 19
county for its approval a plan for tourist development. The plan 20
shall set forth the anticipated net tourist developme nt tax 21
revenue to be derived by the county for the 24 months following 22
the levy of the tax; the tax district in which the enactment or 23
renewal of the ordinance levying and imposing the tourist 24
development tax is proposed; and a list, in the order of 25
HB 1599 2024
CODING: Words stricken are deletions; words underlined are additions.
hb1599-00
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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
priority, of the proposed uses of the tax revenue by specific 26
project or special use as the same are authorized under 27
subsection (5). The plan shall include the approximate cost or 28
expense allocation for each specific project or special use. The 29
plan may not allocate more than 25 percent of the tax revenue 30
received for a fiscal year to fund an individual project unless 31
the governing board of the county approves such use by 32
supermajority vote. 33
Section 2. This act shall take effect July 1, 2024. 34