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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 local option taxes; amending s. 2
125.0104, F.S.; requiring specified taxes to be 3
renewed by an ordinance in a specified manner; 4
providing an exception; providing construction; 5
providing for the expiration of specified ordinances; 6
authorizing the adoption of new ordinances; providing 7
an exception; amending s. 212.0306, F.S.; providing 8
for the expiration of specified ordinances; 9
authorizing the adoption of new ordinances; amending 10
s. 212.055, F.S.; requiring specified taxes to be 11
renewed by an ordinance in a specified manner; 12
providing an exception; providing construction; 13
providing for the expiration of specified ordinances; 14
authorizing the adoption of new ordinances; providing 15
an exception; providing an effective date. 16
17
Be It Enacted by the Legislature of the State of Florida: 18
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Section 1. Paragraph (n) of subsection (3) of section 20
125.0104, Florida Statutes, is amended, and paragraphs (f), (g), 21
and (h) are added to subsection (4) of that section, to read: 22
125.0104 Tourist developme nt tax; procedure for levying; 23
authorized uses; referendum; enforcement. — 24
(3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE. — 25
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(n) In addition to any other tax that is imposed under 26
this section, a county that has imposed the tax under paragraph 27
(l) may impose an additional tax that is no greater than 1 28
percent on the exercise of the privilege described in paragraph 29
(a) by ordinance approved by referendum pursuant to subsection 30
(6) to: 31
1. Pay the debt service on bonds issued to finance: 32
a. The construction, reconstruction, or renovation of a 33
facility either publicly owned and operated, or publicly owned 34
and operated by the owner of a professional sports franchise or 35
other lessee with sufficient expertise or financial capability 36
to operate such facility, and to pay the planning and design 37
costs incurred prior to the issuance of such bonds for a new 38
professional sports franchise as defined in s. 288.1162. 39
b. The acquisition, construction, reconstruction, or 40
renovation of a facility either publicly owned a nd operated, or 41
publicly owned and operated by the owner of a professional 42
sports franchise or other lessee with sufficient expertise or 43
financial capability to operate such facility, and to pay the 44
planning and design costs incurred prior to the issuance of such 45
bonds for a retained spring training franchise. 46
2. Promote and advertise tourism in the State of Florida 47
and nationally and internationally; however, if tax revenues are 48
expended for an activity, service, venue, or event, the 49
activity, service, v enue, or event shall have as one of its main 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
purposes the attraction of tourists as evidenced by the 51
promotion of the activity, service, venue, or event to tourists. 52
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A county that imposes the tax authorized in this paragraph may 54
not expend any ad valorem tax revenues for the acquisition, 55
construction, reconstruction, or renovation of a facility for 56
which tax revenues are used pursuant to subparagraph 1. The 57
provision of paragraph (b) which prohibits any county authorized 58
to levy a convention development ta x pursuant to s. 212.0305 59
from levying more than the 2 -percent tax authorized by this 60
section shall not apply to the additional tax authorized by this 61
paragraph in counties which levy convention development taxes 62
pursuant to s. 212.0305(4)(a). The provisions of paragraphs 63
(4)(a)-(d) do Subsection (4) does not apply to the adoption of 64
the additional tax authorized in this paragraph. The effective 65
date of the levy and imposition of the tax authorized under this 66
paragraph is the first day of the second month f ollowing 67
approval of the ordinance by referendum or the first day of any 68
subsequent month specified in the ordinance. A certified copy of 69
such ordinance shall be furnished by the county to the 70
Department of Revenue within 10 days after approval of the 71
ordinance. 72
(4) ORDINANCE LEVY TAX; PROCEDURE. — 73
(f) Any tax imposed pursuant to this section and in effect 74
on June 30, 2025, must be renewed by an ordinance approved in a 75
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referendum held pursuant to subsection (6) on or before January 76
1, 2033, in order to r emain in effect after January 1, 2033. 77
(g) The state covenants with holders of bonds or other 78
instruments of indebtedness issued by counties before July 1, 79
2025, that it will not impair or materially alter the rights of 80
those holders or relieve counties of the duty to meet their 81
obligations as a result of previous pledges or assignments 82
entered into under this section as it existed before July 1, 83
2025. Paragraph (f) doe s not apply in any case in which the 84
proceeds of a tax levied pursuant to this section on or before 85
June 30, 2025, have been pledged to secure and liquidate revenue 86
bonds or revenue refunding bonds as authorized by this section, 87
unless such bonds are retir ed before January 1, 2029. If the 88
bonds are not retired before January 1, 2029, paragraph (f) 89
applies as though January 1, 2029, were instead replaced with 90
January 1 of the year following the retirement of such bonds. 91
(h) Except as provided in paragraph (i), an ordinance that 92
levies and imposes a tax pursuant to this section expires 8 93
years after the effective date of the ordinance that is approved 94
in a referendum, but may be renewed for subsequent 8 -year 95
periods if each 8-year period is approved in a ref erendum held 96
pursuant to subsection (6). 97
(i) A new or reenacted tax levied under this section may 98
be levied for a term of no more than 30 years, if: 99
1. The proceeds of the surtax will be used for the purpose 100
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of servicing bond indebtedness; 101
2. The ordinance enacting a new tax, or reenacting an 102
existing tax, specifies that the proceeds from the new or 103
reenacted tax will be used for the purpose of servicing bond 104
indebtedness, and provides specificity regarding what those 105
purposes are; and 106
3. The referendum question on the ballot specifies that 107
the proceeds of the tax will be used for the purpose of 108
servicing bond indebtedness and includes a brief and general 109
description of the purposes for which the indebtedness will be 110
incurred. 111
Section 2. Paragrap h (d) of subsection (2) of section 112
212.0306, Florida Statutes, is amended to read: 113
212.0306 Local option food and beverage tax; procedure for 114
levying; authorized uses; administration. — 115
(2) 116
(d) Sales in cities or towns presently imposing a 117
municipal resort tax as authorized by chapter 67 -930, Laws of 118
Florida, are exempt from the taxes authorized by subsection (1); 119
however, the tax authorized by paragraph (1)(b) may be levied in 120
such city or town if the governing authority of the city or town 121
adopts an ordinance that is subsequently approved by a majority 122
of the electors in such city or town voting in a referendum held 123
at a general election as defined in s. 97.021. Any tax levied in 124
a city or town pursuant to this paragraph takes effect on the 125
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first day of January following the general election in which the 126
ordinance was approved. An ordinance that levies and imposes a 127
tax pursuant to this paragraph expires 8 years after the 128
effective date of the ordinance that is approved in a 129
referendum, but may be renew ed for subsequent 8-year periods if 130
each 8-year period is approved in a referendum held pursuant to 131
subsection (6). A referendum to reenact an expiring tax 132
authorized under this paragraph must be held at a general 133
election occurring within the 48 -month period immediately 134
preceding the effective date of the reenacted tax, and the 135
referendum may appear on the ballot only once within the 48 -136
month period. 137
Section 3. Subsection (11) of section 212.055, Florida 138
Statutes, is renumbered as subsection (12), para graphs (c) and 139
(f) of subsection (1) are amended, and a new subsection (11) is 140
added to that section, to read: 141
212.055 Discretionary sales surtaxes; legislative intent; 142
authorization and use of proceeds. —It is the legislative intent 143
that any authorizatio n for imposition of a discretionary sales 144
surtax shall be published in the Florida Statutes as a 145
subsection of this section, irrespective of the duration of the 146
levy. Each enactment shall specify the types of counties 147
authorized to levy; the rate or rates which may be imposed; the 148
maximum length of time the surtax may be imposed, if any; the 149
procedure which must be followed to secure voter approval, if 150
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required; the purpose for which the proceeds may be expended; 151
and such other requirements as the Legislatu re may provide. 152
Taxable transactions and administrative procedures shall be as 153
provided in s. 212.054. 154
(1) CHARTER COUNTY AND REGIONAL TRANSPORTATION SYSTEM 155
SURTAX.— 156
(c)1. The proposal to adopt a discretionary sales surtax 157
as provided in this subsectio n and to create a trust fund within 158
the county accounts shall be placed on the ballot in accordance 159
with law and must be approved in a referendum held at a general 160
election in accordance with subsection (10). 161
2. If the proposal to adopt a surtax is by in itiative, the 162
petition sponsor must, at least 180 days before the proposed 163
referendum, comply with all of the following: 164
a. Provide a copy of the final resolution or ordinance to 165
the Office of Program Policy Analysis and Government 166
Accountability. The Of fice of Program Policy Analysis and 167
Government Accountability shall procure a certified public 168
accountant in accordance with subsection (12) (11) for the 169
performance audit. 170
b. File the initiative petition and its required valid 171
signatures with the superv isor of elections. The supervisor of 172
elections shall verify signatures and retain signature forms in 173
the same manner as required for initiatives under s. 174
100.371(11). 175
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3. The failure of an initiative sponsor to comply with the 176
requirements of subparagraph 2. renders any referendum held 177
void. 178
(f) Any discretionary sales surtax levied under this 179
subsection pursuant to a referendum held on or after July 1, 180
2020, may not be levied for more than 30 years. 181
(11) LIMITATIONS ON LEVY. — 182
(a) Any surtax imposed pu rsuant to this section and in 183
effect on June 30, 2025, must be renewed by an ordinance, or 184
resolution for the purpose of the surtax authorized under 185
subsection (6), approved in a referendum held pursuant to 186
subsection (10) on or before January 1, 2033, in order to remain 187
in effect after January 1, 2033. 188
(b) The state covenants with holders of bonds or other 189
instruments of indebtedness issued by counties or school boards 190
before July 1, 2025, that it will not impair or materially alter 191
the rights of those h olders or relieve counties or school boards 192
of the duty to meet their obligations as a result of previous 193
pledges or assignments entered into under this section as it 194
existed before July 1, 2025. Paragraph (a) does not apply in any 195
case in which the procee ds of a tax levied pursuant to this 196
section on or before June 30, 2025, have been pledged to secure 197
and liquidate revenue bonds or revenue refunding bonds as 198
authorized by this section, unless such bonds are retired before 199
January 1, 2033. If the bonds are not retired before January 1, 200
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2033, paragraph (a) shall apply as though January 1, 2033, was 201
instead replaced with January 1 of the year following the 202
retirement of such bonds. 203
(c) Except as provided in paragraph (4)(b) and paragraph 204
(d), any new or reenacted discretionary sales surtax levied 205
pursuant to a referendum held on or after July 1, 2025, may not 206
be levied for more than 8 years unless reenacted by ordinance, 207
or resolution for the purpose of the surtax authorized under 208
subsection (6), subject to approval by a majority of the 209
electors voting in a subsequent referendum. 210
(d) A new or reenacted surtax levied under this section 211
may be levied for a term of no more than 30 years, if: 212
1. The proceeds of the surtax will be used for the purpose 213
of servicing bond indebtedness; 214
2. The ordinance, or resolution for the purpose of the 215
surtax authorized under subsection (6), enacting a new surtax, 216
or reenacting an existing surtax specifies that the proceeds 217
from the new or reenacted surtax will be used for the purpose of 218
servicing bond indebtedness, and provides specificity regarding 219
what those purposes are; and 220
3. The referendum question on the ballot specifies that 221
the proceeds of the surtax will be used for the purpose of 222
servicing bond indebtedness and includes a brief and general 223
description of the purposes for which the indebtedness will be 224
incurred. 225
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(e) The provisions of this subsection do not apply to the 226
enactment or reenactment of the surtax authorized under 227
subsection (9). 228
Section 4. This act shall take effect July 1, 2025. 229