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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 adopt ion 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
19
Section 1. Paragraph (n) of subsection (3) of section 20
125.0104, Florida Statutes, is amended, and paragraphs (f) , (g), 21
(h), and (i) are added to subsection (4) of that section, to 22
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
(3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE. — 26
(n) In addition to any othe r tax that is imposed under 27
this section, a county that has imposed the tax under paragraph 28
(l) may impose an additional tax that is no greater than 1 29
percent on the exercise of the privilege described in paragraph 30
(a) by ordinance approved by referendum p ursuant to subsection 31
(6) to: 32
1. Pay the debt service on bonds issued to finance: 33
a. The construction, reconstruction, or renovation of a 34
facility either publicly owned and operated, or publicly owned 35
and operated by the owner of a professional sports franchise or 36
other lessee with sufficient expertise or financial capability 37
to operate such facility, and to pay the planning and design 38
costs incurred prior to the issuance of such bonds for a new 39
professional sports franchise as defined in s. 288.1162. 40
b. The acquisition, construction, reconstruction, or 41
renovation of a facility either publicly owned and operated, or 42
publicly owned and operated by the owner of a professional 43
sports franchise or other lessee with sufficient expertise or 44
financial capability to operate such facility, and to pay the 45
planning and design costs incurred prior to the issuance of such 46
bonds for a retained spring training franchise. 47
2. Promote and advertise tourism in the State of Florida 48
and nationally and internationally; how ever, if tax revenues are 49
expended for an activity, service, venue, or event, the 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
activity, service, venue, or event shall have as one of its main 51
purposes the attraction of tourists as evidenced by the 52
promotion of the activity, service, venue, or event t o tourists. 53
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A county that imposes the tax authorized in this paragraph may 55
not expend any ad valorem tax revenues for the acquisition, 56
construction, reconstruction, or renovation of a facility for 57
which tax revenues are used pursuant to subparagraph 1. Th e 58
provision of paragraph (b) which prohibits any county authorized 59
to levy a convention development tax pursuant to s. 212.0305 60
from levying more than the 2 -percent tax authorized by this 61
section shall not apply to the additional tax authorized by this 62
paragraph in counties which levy convention development taxes 63
pursuant to s. 212.0305(4)(a). The provisions of paragraphs 64
(4)(a)-(d) do Subsection (4) does not apply to the adoption of 65
the additional tax authorized in this paragraph. The effective 66
date of the levy and imposition of the tax authorized under this 67
paragraph is the first day of the second month following 68
approval of the ordinance by referendum or the first day of any 69
subsequent month specified in the ordinance. A certified copy of 70
such ordinance shall be furnished by the county to the 71
Department of Revenue within 10 days after approval of the 72
ordinance. 73
(4) ORDINANCE LEVY TAX; PROCEDURE. — 74
(f) Any tax imposed pursuant to this section and in effect 75
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on June 30, 2025, must be renewed by an ordinanc e approved in a 76
referendum held pursuant to subsection (6) on or before January 77
1, 2033, in order to remain in effect after January 1, 2033. 78
(g) The state covenants with holders of bonds or other 79
instruments of indebtedness issued by counties before July 1, 80
2025, that it will not impair or materially alter the rights of 81
those holders or relieve counties of the duty to meet their 82
obligations as a result of previous pledges or assignments 83
entered into under this section as it existed before July 1, 84
2025. Paragraph (f) does not apply in any case in which the 85
proceeds of a tax levied pursuant to this section on or before 86
June 30, 2025, have been pledged to secure and liquidate revenue 87
bonds or revenue refunding bonds as authorized by this section, 88
unless such bonds are retired before January 1, 2033. If the 89
bonds are not retired before January 1, 2033, paragraph (f) 90
applies as though January 1, 2033, were instead replaced with 91
January 1 of the year following the retirement of such bonds. 92
(h) Except as provide d in paragraph (i), an ordinance that 93
levies and imposes a tax pursuant to this section expires 8 94
years after the effective date of the ordinance that is approved 95
in a referendum, but may be renewed for subsequent 8 -year 96
periods if each 8-year period is approved in a referendum held 97
pursuant to subsection (6). 98
(i) A new or reenacted tax levied under this section may 99
be levied for a term of no more than 30 years, if: 100
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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
1. The proceeds of the tax will be used for the purpose of 101
servicing bond indebtedness; 102
2. The ordinance enacting a new tax, or reenacting an 103
existing tax, specifies that the proceeds from the new or 104
reenacted tax will be used for the purpose of servicing bond 105
indebtedness; specifies the maximum duration of such bond 106
indebtedness, not to ex ceed 30 years; and provides specificity 107
regarding what the purposes of the bond indebtedness are; and 108
3. The referendum question on the ballot pursuant to 109
paragraph (6)(b) specifies that the proceeds of the tax will be 110
used for the purpose of servicing b ond indebtedness and includes 111
a brief and general description of the purposes for which the 112
indebtedness will be incurred and the maximum length of time the 113
tax may be imposed. 114
Section 2. Paragraph (d) of subsection (2) of section 115
212.0306, Florida Sta tutes, is amended to read: 116
212.0306 Local option food and beverage tax; procedure for 117
levying; authorized uses; administration. — 118
(2) 119
(d) Sales in cities or towns presently imposing a 120
municipal resort tax as authorized by chapter 67 -930, Laws of 121
Florida, are exempt from the taxes authorized by subsection (1); 122
however, the tax authorized by paragraph (1)(b) may be levied in 123
such city or town if the governing authority of the city or town 124
adopts an ordinance that is subsequently approved by a majority 125
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of the electors in such city or town voting in a referendum held 126
at a general election as defined in s. 97.021. Any tax levied in 127
a city or town pursuant to this paragraph takes effect on the 128
first day of January following the general election in which the 129
ordinance was approved. An ordinance that levies and imposes a 130
tax pursuant to this paragraph expires 8 years after the 131
effective date of the ordinance that is approved in a 132
referendum. However, an ordinance may be reenacted for 133
subsequent 8-year periods if each 8-year period is approved in a 134
referendum to reenact an expiring tax authorized under this 135
paragraph must be held at a general election occurring within 136
the 48-month period immediately preceding the effective date of 137
the reenacted tax, and the referendum appears may appear on the 138
ballot only once within the 48 -month period. 139
Section 3. Subsection (11) of section 212.055, Florida 140
Statutes, is renumbered as subsection (12), paragraphs (c) and 141
(f) of subsection (1) are amended, and a new subsection (11 ) is 142
added to that section, to read: 143
212.055 Discretionary sales surtaxes; legislative intent; 144
authorization and use of proceeds. —It is the legislative intent 145
that any authorization for imposition of a discretionary sales 146
surtax shall be published in the Florida Statutes as a 147
subsection of this section, irrespective of the duration of the 148
levy. Each enactment shall specify the types of counties 149
authorized to levy; the rate or rates which may be imposed; the 150
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maximum length of time the surtax may be imposed , if any; the 151
procedure which must be followed to secure voter approval, if 152
required; the purpose for which the proceeds may be expended; 153
and such other requirements as the Legislature may provide. 154
Taxable transactions and administrative procedures shall b e as 155
provided in s. 212.054. 156
(1) CHARTER COUNTY AND REGIONAL TRANSPORTATION SYSTEM 157
SURTAX.— 158
(c)1. The proposal to adopt a discretionary sales surtax 159
as provided in this subsection and to create a trust fund within 160
the county accounts shall be placed on the ballot in accordance 161
with law and must be approved in a referendum held at a general 162
election in accordance with subsection (10). 163
2. If the proposal to adopt a surtax is by initiative, the 164
petition sponsor must, at least 180 days before the proposed 165
referendum, comply with all of the following: 166
a. Provide a copy of the final resolution or ordinance to 167
the Office of Program Policy Analysis and Government 168
Accountability. The Office of Program Policy Analysis and 169
Government Accountability shall procur e a certified public 170
accountant in accordance with subsection (12) (11) for the 171
performance audit. 172
b. File the initiative petition and its required valid 173
signatures with the supervisor of elections. The supervisor of 174
elections shall verify signatures and retain signature forms in 175
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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
the same manner as required for initiatives under s. 176
100.371(11). 177
3. The failure of an initiative sponsor to comply with the 178
requirements of subparagraph 2. renders any referendum held 179
void. 180
(f) Any discretionary sales surtax levied under this 181
subsection pursuant to a referendum held on or after July 1, 182
2020, may not be levied for more than 30 years. 183
(11) LIMITATIONS ON LEVY. — 184
(a) Any surtax imposed pursuant to this section and in 185
effect on June 30, 2025, which is required to be approved by 186
voters in a referendum under this section must be renewed by an 187
ordinance, or resolution for the purpose of the surtax 188
authorized under subsection (6), approved in a referendum held 189
pursuant to subsection (10) on or before January 1, 203 3, in 190
order to remain in effect after January 1, 2033. 191
(b) The state covenants with holders of bonds or other 192
instruments of indebtedness issued by counties or school boards 193
before July 1, 2025, that it will not impair or materially alter 194
the rights of those holders or relieve counties or school boards 195
of the duty to meet their obligations as a result of previous 196
pledges or assignments entered into under this section as it 197
existed before July 1, 2025. Paragraph (a) does not apply in any 198
case in which the proceeds of a tax levied pursuant to this 199
section on or before June 30, 2025, have been pledged to secure 200
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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
and liquidate revenue bonds or revenue refunding bonds as 201
authorized by this section, unless such bonds are retired before 202
January 1, 2033. If the bon ds are not retired before January 1, 203
2033, paragraph (a) shall apply as though January 1, 2033, were 204
instead replaced with January 1 of the year following the 205
retirement of such bonds. 206
(c) Except as provided in paragraph (4)(b) and paragraph 207
(d), any new or reenacted discretionary sales surtax levied 208
pursuant to a referendum held on or after July 1, 2025, may not 209
be levied for more than 8 years unless reenacted by ordinance, 210
or resolution for the purpose of the surtax authorized under 211
subsection (6), subj ect to approval by a majority of the 212
electors voting in a subsequent referendum held pursuant to 213
subsection (10). 214
(d) A new or reenacted surtax levied under this section 215
may be levied for a term of no more than 30 years, if: 216
1. The proceeds of the surt ax will be used for the purpose 217
of servicing bond indebtedness; 218
2. The ordinance, or resolution for the purpose of the 219
surtax authorized under subsection (6), enacting a new surtax, 220
or reenacting an existing surtax specifies that the proceeds 221
from the new or reenacted surtax will be used for the purpose of 222
servicing bond indebtedness; specifies the maximum duration of 223
such bond indebtedness, not to exceed 30 years; and provides 224
specificity regarding what the purposes of the bond indebtedness 225
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are; and 226
3. The referendum question on the ballot specifies that 227
the proceeds of the surtax will be used for the purpose of 228
servicing bond indebtedness and includes a brief and general 229
description of the purposes for which the indebtedness will be 230
incurred and the maximum length of time the surtax may be 231
imposed. 232
(e) The provisions of this subsection do not apply to the 233
enactment or reenactment of the surtax authorized under 234
subsection (9). 235
Section 4. This act shall take effect July 1, 2025. 236