FL
Florida House Bill H1221

Florida 2025 Regular Session

Florida House Bill H1221 Compare Versions

OldNewDifferences
11
22
3-CS/CS/HB 1221 2025
3+CS/HB 1221 2025
44
55
66
77 CODING: Words stricken are deletions; words underlined are additions.
8-hb1221-02-c2
9-Page 1 of 29
8+hb1221-01-c1
9+Page 1 of 10
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
1111
1212
1313
1414 A bill to be entitled 1
1515 An act relating to local option taxes; amending s. 2
16-125.0104, F.S.; removing definitions; revising the 3
17-purposes for which certain tax revenues may be used; 4
18-removing requirements for a tourist development 5
19-council revising procedures for levying a certain tax ; 6
20-requiring tax revenues be used for completing certain 7
21-projects; prohibiting certain contracts from being 8
22-renewed or extended; authorizing certain bonds to be 9
23-refinanced under certain conditions; authorizing 10
24-certain revenues to be used for any public purp ose; 11
25-requiring a reduction in ad valorem tax beginning in a 12
26-specified year in a certain manner; providing 13
27-construction; removing requirements for automatic 14
28-expiration of bonds; removing requirement for county 15
29-tourism promotion agencies; providing applicabi lity; 16
30-requiring certain tourist development councils to be 17
31-dissolved by a date certain; requiring certain county 18
32-tourism promotion agencies to meet certain 19
33-requirements in order to continue; amending s. 20
34-212.0306, F.S.; providing for the expiration of 21
35-specified ordinances; authorizing the adoption of new 22
36-ordinances; amending s. 212.055, F.S.; authorizing 23
37-certain boards that levy a specified tax to reduce or 24
38-repeal such tax beginning on a date certain; providing 25
16+125.0104, F.S.; requiring specified taxes to be 3
17+renewed by an ordinance in a specified manner; 4
18+providing an exception; providing construction; 5
19+providing for the expiration of specified ordinances; 6
20+authorizing the adoption of new ordinances; providing 7
21+an exception; amending s. 212.0306, F.S.; providing 8
22+for the expiration of specified ordinances; 9
23+authorizing the adoption of new ordinances; amending 10
24+s. 212.055, F.S.; requiring specified taxes to be 11
25+renewed by an ordinance in a specified manner; 12
26+providing an exception; providing construction; 13
27+providing for the expiration of specified ordinances; 14
28+authorizing the adopt ion of new ordinances; providing 15
29+an exception; providing an effective date. 16
30+ 17
31+Be It Enacted by the Legislature of the State of Florida: 18
32+ 19
33+ Section 1. Paragraph (n) of subsection (3) of section 20
34+125.0104, Florida Statutes, is amended, and paragraphs (f) , (g), 21
35+(h), and (i) are added to subsection (4) of that section, to 22
36+read: 23
37+ 125.0104 Tourist development tax; procedure for levying; 24
38+authorized uses; referendum; enforcement. — 25
3939
40-CS/CS/HB 1221 2025
40+CS/HB 1221 2025
4141
4242
4343
4444 CODING: Words stricken are deletions; words underlined are additions.
45-hb1221-02-c2
46-Page 2 of 29
45+hb1221-01-c1
46+Page 2 of 10
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
4848
4949
5050
51-procedures for such reduction or repeal; amendi ng ss. 26
52-72.011, 72.031, and 212.181, F.S.; conforming cross -27
53-references; providing an effective date. 28
54- 29
55-Be It Enacted by the Legislature of the State of Florida: 30
56- 31
57- Section 1. Subsections (8), (10), and (11) of section 32
58-125.0104, Florida Statutes, are re numbered as subsections (7), 33
59-(8), and (9), respectively, and subsection (2), paragraphs (d), 34
60-(l), (m), and (n) of subsection (3), and subsections (4), (5), 35
61-(7), and (9) of that section are amended, to read: 36
62- 125.0104 Tourist development tax; procedure for levying; 37
63-authorized uses; referendum; enforcement. — 38
64- (2) APPLICATION; DEFINITIONS.— 39
65- (a) Application.—The provisions contained in chapter 212 40
66-apply to the administration of any tax levied pursuant to this 41
67-section. 42
68- (b) Definitions.—For purposes of this section: 43
69- 1. "Promotion" means marketing or advertising designed to 44
70-increase tourist-related business activities. 45
71- 2. "Tourist" means a person who participates in trade or 46
72-recreation activities outside the county of his or her permanent 47
73-residence or who rents or leases transient accommodations as 48
74-described in paragraph (3)(a). 49
75- 3. "Retained spring training franchise" means a spring 50
51+ (3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE. — 26
52+ (n) In addition to any othe r tax that is imposed under 27
53+this section, a county that has imposed the tax under paragraph 28
54+(l) may impose an additional tax that is no greater than 1 29
55+percent on the exercise of the privilege described in paragraph 30
56+(a) by ordinance approved by referendum p ursuant to subsection 31
57+(6) to: 32
58+ 1. Pay the debt service on bonds issued to finance: 33
59+ a. The construction, reconstruction, or renovation of a 34
60+facility either publicly owned and operated, or publicly owned 35
61+and operated by the owner of a professional sports franchise or 36
62+other lessee with sufficient expertise or financial capability 37
63+to operate such facility, and to pay the planning and design 38
64+costs incurred prior to the issuance of such bonds for a new 39
65+professional sports franchise as defined in s. 288.1162. 40
66+ b. The acquisition, construction, reconstruction, or 41
67+renovation of a facility either publicly owned and operated, or 42
68+publicly owned and operated by the owner of a professional 43
69+sports franchise or other lessee with sufficient expertise or 44
70+financial capability to operate such facility, and to pay the 45
71+planning and design costs incurred prior to the issuance of such 46
72+bonds for a retained spring training franchise. 47
73+ 2. Promote and advertise tourism in the State of Florida 48
74+and nationally and internationally; how ever, if tax revenues are 49
75+expended for an activity, service, venue, or event, the 50
7676
77-CS/CS/HB 1221 2025
77+CS/HB 1221 2025
7878
7979
8080
8181 CODING: Words stricken are deletions; words underlined are additions.
82-hb1221-02-c2
83-Page 3 of 29
82+hb1221-01-c1
83+Page 3 of 10
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
8585
8686
8787
88-training franchise that had a location in this state on or 51
89-before December 31, 1998, and that has continuously remained at 52
90-that location for at least the 10 years preceding that date. 53
91- (3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE. — 54
92- (d) In addition to any 1 -percent or 2-percent tax imposed 55
93-under paragraph (c), the governing board of the county may levy, 56
94-impose, and set an additional 1 percent of each dollar above the 57
95-tax rate set under paragraph (c) for the purposes set forth in 58
96-subsection (5) by referendum of the registered electors within 59
97-the county or subcounty special district pursuant to subsection 60
98-(6). A county may no t levy, impose, and set the tax authorized 61
99-under this paragraph unless the county has imposed the 1 -percent 62
100-or 2-percent tax authorized under paragraph (c) for a minimum of 63
101-3 years before the effective date of the levy and imposition of 64
102-the tax authorized by this paragraph. Revenues raised by the 65
103-additional tax authorized under this paragraph may not be used 66
104-for debt service on or refinancing of existing facilities as 67
105-specified in subparagraph (5)(a)1. unless approved by referendum 68
106-pursuant to subsection (6 ). If the 1-percent or 2-percent tax 69
107-authorized in paragraph (c) is levied within a subcounty special 70
108-taxing district, the additional tax authorized in this paragraph 71
109-shall only be levied therein. The provisions of subsection (4) 72
110-paragraphs (4)(a)-(d) shall not apply to the adoption of the 73
111-additional tax authorized in this paragraph. The effective date 74
112-of the levy and imposition of the tax authorized under this 75
88+activity, service, venue, or event shall have as one of its main 51
89+purposes the attraction of tourists as evidenced by the 52
90+promotion of the activity, service, venue, or event t o tourists. 53
91+ 54
92+A county that imposes the tax authorized in this paragraph may 55
93+not expend any ad valorem tax revenues for the acquisition, 56
94+construction, reconstruction, or renovation of a facility for 57
95+which tax revenues are used pursuant to subparagraph 1. Th e 58
96+provision of paragraph (b) which prohibits any county authorized 59
97+to levy a convention development tax pursuant to s. 212.0305 60
98+from levying more than the 2 -percent tax authorized by this 61
99+section shall not apply to the additional tax authorized by this 62
100+paragraph in counties which levy convention development taxes 63
101+pursuant to s. 212.0305(4)(a). The provisions of paragraphs 64
102+(4)(a)-(d) do Subsection (4) does not apply to the adoption of 65
103+the additional tax authorized in this paragraph. The effective 66
104+date of the levy and imposition of the tax authorized under this 67
105+paragraph is the first day of the second month following 68
106+approval of the ordinance by referendum or the first day of any 69
107+subsequent month specified in the ordinance. A certified copy of 70
108+such ordinance shall be furnished by the county to the 71
109+Department of Revenue within 10 days after approval of the 72
110+ordinance. 73
111+ (4) ORDINANCE LEVY TAX; PROCEDURE. — 74
112+ (f) Any tax imposed pursuant to this section and in effect 75
113113
114-CS/CS/HB 1221 2025
114+CS/HB 1221 2025
115115
116116
117117
118118 CODING: Words stricken are deletions; words underlined are additions.
119-hb1221-02-c2
120-Page 4 of 29
119+hb1221-01-c1
120+Page 4 of 10
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
122122
123123
124124
125-paragraph is the first day of the second month following 76
126-approval of the ordinance by referendum or the first day of any 77
127-subsequent month specified in the ordinance. A certified copy of 78
128-such ordinance shall be furnished by the county to the 79
129-Department of Revenue within 10 days after approval of such 80
130-ordinance. 81
131- (l) In addition to any other tax which is imposed pursuant 82
132-to this section, a county may impose up to an additional 1 -83
133-percent tax on the exercise of the privilege described in 84
134-paragraph (a) by ordinance approved by referendum pursuant to 85
135-subsection (6) to: 86
136- 1. Pay the debt service on bonds iss ued to finance the 87
137-construction, reconstruction, or renovation of a professional 88
138-sports franchise facility, or the acquisition, construction, 89
139-reconstruction, or renovation of a retained spring training 90
140-franchise facility, either publicly owned and operated , or 91
141-publicly owned and operated by the owner of a professional 92
142-sports franchise or other lessee with sufficient expertise or 93
143-financial capability to operate such facility, and to pay the 94
144-planning and design costs incurred prior to the issuance of such 95
145-bonds. 96
146- 2. Pay the debt service on bonds issued to finance the 97
147-construction, reconstruction, or renovation of a convention 98
148-center, and to pay the planning and design costs incurred prior 99
149-to the issuance of such bonds. 100
125+on June 30, 2025, must be renewed by an ordinanc e approved in a 76
126+referendum held pursuant to subsection (6) on or before January 77
127+1, 2033, in order to remain in effect after January 1, 2033. 78
128+ (g) The state covenants with holders of bonds or other 79
129+instruments of indebtedness issued by counties before July 1, 80
130+2025, that it will not impair or materially alter the rights of 81
131+those holders or relieve counties of the duty to meet their 82
132+obligations as a result of previous pledges or assignments 83
133+entered into under this section as it existed before July 1, 84
134+2025. Paragraph (f) does not apply in any case in which the 85
135+proceeds of a tax levied pursuant to this section on or before 86
136+June 30, 2025, have been pledged to secure and liquidate revenue 87
137+bonds or revenue refunding bonds as authorized by this section, 88
138+unless such bonds are retired before January 1, 2033. If the 89
139+bonds are not retired before January 1, 2033, paragraph (f) 90
140+applies as though January 1, 2033, were instead replaced with 91
141+January 1 of the year following the retirement of such bonds. 92
142+ (h) Except as provide d in paragraph (i), an ordinance that 93
143+levies and imposes a tax pursuant to this section expires 8 94
144+years after the effective date of the ordinance that is approved 95
145+in a referendum, but may be renewed for subsequent 8 -year 96
146+periods if each 8-year period is approved in a referendum held 97
147+pursuant to subsection (6). 98
148+ (i) A new or reenacted tax levied under this section may 99
149+be levied for a term of no more than 30 years, if: 100
150150
151-CS/CS/HB 1221 2025
151+CS/HB 1221 2025
152152
153153
154154
155155 CODING: Words stricken are deletions; words underlined are additions.
156-hb1221-02-c2
157-Page 5 of 29
156+hb1221-01-c1
157+Page 5 of 10
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
159159
160160
161161
162- 3. Pay the operation and maintenance costs of a convention 101
163-center for a period of up to 10 years. Only counties that have 102
164-elected to levy the tax for the purposes authorized in 103
165-subparagraph 2. may use the tax for the purposes enumerated in 104
166-this subparagraph. Any county that elects to levy the tax for 105
167-the purposes authorized in subparagraph 2. after July 1, 2000, 106
168-may use the proceeds of the tax to pay the operation and 107
169-maintenance costs of a convention center for the life of the 108
170-bonds. 109
171- 4. Promote and advertise tourism in the State of Florida 110
172-and nationally and internationally; however, if tax revenues are 111
173-expended for an activity, service, venue, or event, the 112
174-activity, service, venue, or event shall have as one of its main 113
175-purposes the attraction of tourists as evidenced by the 114
176-promotion of the activity, service, venue, or event to tourists. 115
177- 116
178-The provision of paragraph (b) which prohibits any county 117
179-authorized to levy a convention development tax pursuant to s. 118
180-212.0305 from levying more than the 2 -percent tax authorized by 119
181-this section, and the provisions of subsection (4) paragraphs 120
182-(4)(a)-(d), shall not apply to the additional tax authorized in 121
183-this paragraph. The effective date of the levy and imposition of 122
184-the tax authorized under this paragraph is the first day of the 123
185-second month followi ng approval of the ordinance by referendum 124
186-or the first day of any subsequent month specified in the 125
162+ 1. The proceeds of the tax will be used for the purpose of 101
163+servicing bond indebtedness; 102
164+ 2. The ordinance enacting a new tax, or reenacting an 103
165+existing tax, specifies that the proceeds from the new or 104
166+reenacted tax will be used for the purpose of servicing bond 105
167+indebtedness; specifies the maximum duration of such bond 106
168+indebtedness, not to ex ceed 30 years; and provides specificity 107
169+regarding what the purposes of the bond indebtedness are; and 108
170+ 3. The referendum question on the ballot pursuant to 109
171+paragraph (6)(b) specifies that the proceeds of the tax will be 110
172+used for the purpose of servicing b ond indebtedness and includes 111
173+a brief and general description of the purposes for which the 112
174+indebtedness will be incurred and the maximum length of time the 113
175+tax may be imposed. 114
176+ Section 2. Paragraph (d) of subsection (2) of section 115
177+212.0306, Florida Sta tutes, is amended to read: 116
178+ 212.0306 Local option food and beverage tax; procedure for 117
179+levying; authorized uses; administration. — 118
180+ (2) 119
181+ (d) Sales in cities or towns presently imposing a 120
182+municipal resort tax as authorized by chapter 67 -930, Laws of 121
183+Florida, are exempt from the taxes authorized by subsection (1); 122
184+however, the tax authorized by paragraph (1)(b) may be levied in 123
185+such city or town if the governing authority of the city or town 124
186+adopts an ordinance that is subsequently approved by a majority 125
187187
188-CS/CS/HB 1221 2025
188+CS/HB 1221 2025
189189
190190
191191
192192 CODING: Words stricken are deletions; words underlined are additions.
193-hb1221-02-c2
194-Page 6 of 29
193+hb1221-01-c1
194+Page 6 of 10
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
196196
197197
198198
199-ordinance. A certified copy of such ordinance shall be furnished 126
200-by the county to the Department of Revenue within 10 days after 127
201-approval of such ordinance . 128
202- (m)1. In addition to any other tax which is imposed 129
203-pursuant to this section, a high tourism impact county may 130
204-impose an additional 1 -percent tax on the exercise of the 131
205-privilege described in paragraph (a) by ordinance approved by 132
206-referendum pursuant t o subsection (6). The tax revenues received 133
207-pursuant to this paragraph shall be used for one or more of the 134
208-authorized uses pursuant to subsection (5). 135
209- 2. A county is considered to be a high tourism impact 136
210-county after the Department of Revenue has certi fied to such 137
211-county that the sales subject to the tax levied pursuant to this 138
212-section exceeded $600 million during the previous calendar year, 139
213-or were at least 18 percent of the county's total taxable sales 140
214-under chapter 212 where the sales subject to the tax levied 141
215-pursuant to this section were a minimum of $200 million, except 142
216-that no county authorized to levy a convention development tax 143
217-pursuant to s. 212.0305 shall be considered a high tourism 144
218-impact county. Once a county qualifies as a high tourism im pact 145
219-county, it shall retain this designation for the period the tax 146
220-is levied pursuant to this paragraph. 147
221- 3. The provisions of subsection (4) paragraphs (4)(a)-(d) 148
222-shall not apply to the adoption of the additional tax authorized 149
223-in this paragraph. The effective date of the levy and imposition 150
199+of the electors in such city or town voting in a referendum held 126
200+at a general election as defined in s. 97.021. Any tax levied in 127
201+a city or town pursuant to this paragraph takes effect on the 128
202+first day of January following the general election in which the 129
203+ordinance was approved. An ordinance that levies and imposes a 130
204+tax pursuant to this paragraph expires 8 years after the 131
205+effective date of the ordinance that is approved in a 132
206+referendum. However, an ordinance may be reenacted for 133
207+subsequent 8-year periods if each 8-year period is approved in a 134
208+referendum to reenact an expiring tax authorized under this 135
209+paragraph must be held at a general election occurring within 136
210+the 48-month period immediately preceding the effective date of 137
211+the reenacted tax, and the referendum appears may appear on the 138
212+ballot only once within the 48 -month period. 139
213+ Section 3. Subsection (11) of section 212.055, Florida 140
214+Statutes, is renumbered as subsection (12), paragraphs (c) and 141
215+(f) of subsection (1) are amended, and a new subsection (11 ) is 142
216+added to that section, to read: 143
217+ 212.055 Discretionary sales surtaxes; legislative intent; 144
218+authorization and use of proceeds. —It is the legislative intent 145
219+that any authorization for imposition of a discretionary sales 146
220+surtax shall be published in the Florida Statutes as a 147
221+subsection of this section, irrespective of the duration of the 148
222+levy. Each enactment shall specify the types of counties 149
223+authorized to levy; the rate or rates which may be imposed; the 150
224224
225-CS/CS/HB 1221 2025
225+CS/HB 1221 2025
226226
227227
228228
229229 CODING: Words stricken are deletions; words underlined are additions.
230-hb1221-02-c2
231-Page 7 of 29
230+hb1221-01-c1
231+Page 7 of 10
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
233233
234234
235235
236-of the tax authorized under this paragraph is the first day of 151
237-the second month following approval of the ordinance by 152
238-referendum or the first day of any subsequent month specified in 153
239-the ordinance. A certified copy of such ordinance shall be 154
240-furnished by the county to the Department of Revenue within 10 155
241-days after approval of such ordinance. 156
242- (n) In addition to any other tax that is imposed under 157
243-this section, a county that has imposed the tax under paragraph 158
244-(l) may impose an additional tax that is no greater than 1 159
245-percent on the exercise of the privilege described in paragraph 160
246-(a) by ordinance approved by referendum pursuant to subsection 161
247-(6). to: 162
248- 1. Pay the debt service on bonds issued to finance: 163
249- a. The construction, reconstruction, or renovation of a 164
250-facility either publicly owned and operated, or publicly owned 165
251-and operated by the owner of a professional sports franchise or 166
252-other lessee with sufficient expertise or financial capability 167
253-to operate such faci lity, and to pay the planning and design 168
254-costs incurred prior to the issuance of such bonds for a new 169
255-professional sports franchise as defined in s. 288.1162 . 170
256- b. The acquisition, construction, reconstruction, or 171
257-renovation of a facility either publicly owned and operated, or 172
258-publicly owned and operated by the owner of a professional 173
259-sports franchise or other lessee with sufficient expertise or 174
260-financial capability to operate such facility, and to pay the 175
236+maximum length of time the surtax may be imposed , if any; the 151
237+procedure which must be followed to secure voter approval, if 152
238+required; the purpose for which the proceeds may be expended; 153
239+and such other requirements as the Legislature may provide. 154
240+Taxable transactions and administrative procedures shall b e as 155
241+provided in s. 212.054. 156
242+ (1) CHARTER COUNTY AND REGIONAL TRANSPORTATION SYSTEM 157
243+SURTAX.— 158
244+ (c)1. The proposal to adopt a discretionary sales surtax 159
245+as provided in this subsection and to create a trust fund within 160
246+the county accounts shall be placed on the ballot in accordance 161
247+with law and must be approved in a referendum held at a general 162
248+election in accordance with subsection (10). 163
249+ 2. If the proposal to adopt a surtax is by initiative, the 164
250+petition sponsor must, at least 180 days before the proposed 165
251+referendum, comply with all of the following: 166
252+ a. Provide a copy of the final resolution or ordinance to 167
253+the Office of Program Policy Analysis and Government 168
254+Accountability. The Office of Program Policy Analysis and 169
255+Government Accountability shall procur e a certified public 170
256+accountant in accordance with subsection (12) (11) for the 171
257+performance audit. 172
258+ b. File the initiative petition and its required valid 173
259+signatures with the supervisor of elections. The supervisor of 174
260+elections shall verify signatures and retain signature forms in 175
261261
262-CS/CS/HB 1221 2025
262+CS/HB 1221 2025
263263
264264
265265
266266 CODING: Words stricken are deletions; words underlined are additions.
267-hb1221-02-c2
268-Page 8 of 29
267+hb1221-01-c1
268+Page 8 of 10
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
270270
271271
272272
273-planning and design costs incurred prior to the issuance of such 176
274-bonds for a retained spring training franchise. 177
275- 2. Promote and advertise tourism in the State of Florida 178
276-and nationally and internationally; how ever, if tax revenues are 179
277-expended for an activity, service, venue, or event, the 180
278-activity, service, venue, or event shall have as one of its main 181
279-purposes the attraction of tourists as evidenced by the 182
280-promotion of the activity, service, venue, or event t o tourists. 183
281- 184
282-A county that imposes the tax authorized in this paragraph may 185
283-not expend any ad valorem tax revenues for the acquisition, 186
284-construction, reconstruction, or renovation of a facility for 187
285-which tax revenues are used pursuant to subparagraph 1. The 188
286-provision of paragraph (b) which prohibits any county authorized 189
287-to levy a convention development tax pursuant to s. 212.0305 190
288-from levying more than the 2 -percent tax authorized by this 191
289-section shall not apply to the additional tax authorized by this 192
290-paragraph in counties which levy convention development taxes 193
291-pursuant to s. 212.0305(4)(a). Subsection (4) applies does not 194
292-apply to the adoption of the additional tax authorized in this 195
293-paragraph. The effective date of the levy and imposition of the 196
294-tax authorized under this paragraph is the first day of the 197
295-second month following approval of the ordinance by referendum 198
296-or the first day of any subsequent month specified in the 199
297-ordinance. A certified copy of such ordinance shall be furnished 200
273+the same manner as required for initiatives under s. 176
274+100.371(11). 177
275+ 3. The failure of an initiative sponsor to comply with the 178
276+requirements of subparagraph 2. renders any referendum held 179
277+void. 180
278+ (f) Any discretionary sales surtax levied under this 181
279+subsection pursuant to a referendum held on or after July 1, 182
280+2020, may not be levied for more than 30 years. 183
281+ (11) LIMITATIONS ON LEVY. — 184
282+ (a) Any surtax imposed pursuant to this section and in 185
283+effect on June 30, 2025, which is required to be approved by 186
284+voters in a referendum under this section must be renewed by an 187
285+ordinance, or resolution for the purpose of the surtax 188
286+authorized under subsection (6), approved in a referendum held 189
287+pursuant to subsection (10) on or before January 1, 203 3, in 190
288+order to remain in effect after January 1, 2033. 191
289+ (b) The state covenants with holders of bonds or other 192
290+instruments of indebtedness issued by counties or school boards 193
291+before July 1, 2025, that it will not impair or materially alter 194
292+the rights of those holders or relieve counties or school boards 195
293+of the duty to meet their obligations as a result of previous 196
294+pledges or assignments entered into under this section as it 197
295+existed before July 1, 2025. Paragraph (a) does not apply in any 198
296+case in which the proceeds of a tax levied pursuant to this 199
297+section on or before June 30, 2025, have been pledged to secure 200
298298
299-CS/CS/HB 1221 2025
299+CS/HB 1221 2025
300300
301301
302302
303303 CODING: Words stricken are deletions; words underlined are additions.
304-hb1221-02-c2
305-Page 9 of 29
304+hb1221-01-c1
305+Page 9 of 10
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
307307
308308
309309
310-by the county to the Department of Revenue within 10 days after 201
311-approval of the ordinance. 202
312- (4) ORDINANCE LEVY TAX; PROCEDURE. — 203
313- (a) The tourist development tax shall be levied and 204
314-imposed pursuant to an ordinance containing the county tourist 205
315-development plan prescribed under paragraph (c), enacted by the 206
316-governing board of the county . The ordinance levying and 207
317-imposing the tourist development tax shall not be effective 208
318-unless the electors of the county or the electors in the 209
319-subcounty special district in which the tax i s to be levied 210
320-approve the ordinance authorizing the levy and imposition of the 211
321-tax, in accordance with subsection (6). The effective date of 212
322-the levy and imposition of the tax is the first day of the 213
323-second month following approval of the ordinance by referendum 214
324-or the first day of any subsequent month specified in the 215
325-ordinance. A certified copy of the ordinance shall be furnished 216
326-by the county to the Department of Revenue within 10 days after 217
327-approval of such ordinance. The governing authority of any 218
328-county levying such tax shall notify the department, within 10 219
329-days after approval of the ordinance by referendum, of the time 220
330-period during which the tax will be levied. 221
331- (b) At least 60 days before the enactment or renewal of 222
332-the ordinance levying the tax, the governing board of the county 223
333-shall adopt a resolution establishing and appointing the members 224
334-of the county tourist development council, as prescribed in 225
310+and liquidate revenue bonds or revenue refunding bonds as 201
311+authorized by this section, unless such bonds are retired before 202
312+January 1, 2033. If the bon ds are not retired before January 1, 203
313+2033, paragraph (a) shall apply as though January 1, 2033, were 204
314+instead replaced with January 1 of the year following the 205
315+retirement of such bonds. 206
316+ (c) Except as provided in paragraph (4)(b) and paragraph 207
317+(d), any new or reenacted discretionary sales surtax levied 208
318+pursuant to a referendum held on or after July 1, 2025, may not 209
319+be levied for more than 8 years unless reenacted by ordinance, 210
320+or resolution for the purpose of the surtax authorized under 211
321+subsection (6), subj ect to approval by a majority of the 212
322+electors voting in a subsequent referendum held pursuant to 213
323+subsection (10). 214
324+ (d) A new or reenacted surtax levied under this section 215
325+may be levied for a term of no more than 30 years, if: 216
326+ 1. The proceeds of the surt ax will be used for the purpose 217
327+of servicing bond indebtedness; 218
328+ 2. The ordinance, or resolution for the purpose of the 219
329+surtax authorized under subsection (6), enacting a new surtax, 220
330+or reenacting an existing surtax specifies that the proceeds 221
331+from the new or reenacted surtax will be used for the purpose of 222
332+servicing bond indebtedness; specifies the maximum duration of 223
333+such bond indebtedness, not to exceed 30 years; and provides 224
334+specificity regarding what the purposes of the bond indebtedness 225
335335
336-CS/CS/HB 1221 2025
336+CS/HB 1221 2025
337337
338338
339339
340340 CODING: Words stricken are deletions; words underlined are additions.
341-hb1221-02-c2
342-Page 10 of 29
341+hb1221-01-c1
342+Page 10 of 10
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
344344
345345
346346
347-paragraph (e), and indicating the intention of the county to 226
348-consider the enactment or renewal o f an ordinance levying and 227
349-imposing the tourist development tax. 228
350- (c) Before a referendum to enact or renew the ordinance 229
351-levying and imposing the tax, the county tourist development 230
352-council shall prepare and submit to the governing board of the 231
353-county for its approval a plan for tourist development. The plan 232
354-shall set forth the anticipated net tourist development tax 233
355-revenue to be derived by the county for the 24 months following 234
356-the levy of the tax; the tax district in which the enactment or 235
357-renewal of the ordinance levying and imposing the tourist 236
358-development tax is proposed; and a list, in the order of 237
359-priority, of the proposed uses of the tax revenue by specific 238
360-project or special use as the same are authorized under 239
361-subsection (5). The plan shall incl ude the approximate cost or 240
362-expense allocation for each specific project or special use. 241
363- (d) The governing board of the county shall adopt the 242
364-county plan for tourist development as part of the ordinance 243
365-levying the tax. After enactment or renewal of the ordinance 244
366-levying and imposing the tax, the plan for tourist development 245
367-may not be substantially amended except by ordinance enacted by 246
368-an affirmative vote of a majority plus one additional member of 247
369-the governing board. 248
370- (e) The governing board of each county which levies and 249
371-imposes a tourist development tax under this section shall 250
372-
373-CS/CS/HB 1221 2025
374-
375-
376-
377-CODING: Words stricken are deletions; words underlined are additions.
378-hb1221-02-c2
379-Page 11 of 29
380-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
381-
382-
383-
384-appoint an advisory council to be known as the "...(name of 251
385-county)... Tourist Development Council." The council shall be 252
386-established by ordinance and composed of nine memb ers who shall 253
387-be appointed by the governing board. The chair of the governing 254
388-board of the county or any other member of the governing board 255
389-as designated by the chair shall serve on the council. Two 256
390-members of the council shall be elected municipal offici als, at 257
391-least one of whom shall be from the most populous municipality 258
392-in the county or subcounty special taxing district in which the 259
393-tax is levied. Six members of the council shall be persons who 260
394-are involved in the tourist industry and who have demonstr ated 261
395-an interest in tourist development, of which members, not less 262
396-than three nor more than four shall be owners or operators of 263
397-motels, hotels, recreational vehicle parks, or other tourist 264
398-accommodations in the county and subject to the tax. All members 265
399-of the council shall be electors of the county. The governing 266
400-board of the county shall have the option of designating the 267
401-chair of the council or allowing the council to elect a chair. 268
402-The chair shall be appointed or elected annually and may be 269
403-reelected or reappointed. The members of the council shall serve 270
404-for staggered terms of 4 years. The terms of office of the 271
405-original members shall be prescribed in the resolution required 272
406-under paragraph (b). The council shall meet at least once each 273
407-quarter and, from time to time, shall make recommendations to 274
408-the county governing board for the effective operation of the 275
409-
410-CS/CS/HB 1221 2025
411-
412-
413-
414-CODING: Words stricken are deletions; words underlined are additions.
415-hb1221-02-c2
416-Page 12 of 29
417-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
418-
419-
420-
421-special projects or for uses of the tourist development tax 276
422-revenue and perform such other duties as may be prescribed by 277
423-county ordinance or resol ution. The council shall continuously 278
424-review expenditures of revenues from the tourist development 279
425-trust fund and shall receive, at least quarterly, expenditure 280
426-reports from the county governing board or its designee. 281
427-Expenditures which the council believe s to be unauthorized shall 282
428-be reported to the county governing board and the Department of 283
429-Revenue. The governing board and the department shall review the 284
430-findings of the council and take appropriate administrative or 285
431-judicial action to ensure compliance with this section. 286
432- (5) AUTHORIZED USES OF REVENUE. — 287
433- (a)1. All tax revenues received pursuant to this section 288
434-by a county imposing the tourist development tax may shall be 289
435-used by that county to complete any project under way as of July 290
436-1, 2025, or performance of any contract in existence on January 291
437-1, 2025, pursuant to this section as this section existed before 292
438-July 1, 2025. Any such contracts may not be renewed or extended. 293
439-Bonds or other debt outstanding as of July 1, 2025, may be 294
440-refinanced, but the duration of such debt may not be extended 295
441-and the outstanding principal may not be increased, except to 296
442-account for costs of issuance. 297
443- 2. Revenues not needed for projects, contracts, or debt 298
444-obligations pursuant to subparagraph 1. may be used for any 299
445-public purpose, including, but not limited to, pledging such 300
446-
447-CS/CS/HB 1221 2025
448-
449-
450-
451-CODING: Words stricken are deletions; words underlined are additions.
452-hb1221-02-c2
453-Page 13 of 29
454-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
455-
456-
457-
458-revenues for the repayment of current or future bonded 301
459-indebtedness. 302
460- (b)1. Beginning with local fiscal year 2026 -2027, each 303
461-county shall reduce its ad valorem tax levy by the amount of 304
462-revenue received by the county from the taxes imposed under this 305
463-section in the prior state fiscal year, less the amount 306
464-necessary to make payments pursuant to subparagraph (a)1., the 307
465-"adjusted collections". Such reduction shall be through a credit 308
466-against the county tax due on each affected tax notice issued 309
467-pursuant to s. 197.322, in an amount equal to the adjusted 310
468-collections: 311
469- a. Multiplied by the proportionate share of the county tax 312
470-amount levied on each bill compared to the sum of all county tax 313
471-amounts levied on all bills; or 314
472- b. As allocated pursuant to an ordinance adopted by the 315
473-board of county commissioners that specifies a different method 316
474-of applying credits to tax bills based on specific categories of 317
475-properties. 318
476- 2. For purposes of determining the rolled-back rate 319
477-pursuant to s. 200.065 for county budgets enacted for local 320
478-fiscal year 2027-2028 and thereafter, the amount of reduction in 321
479-ad valorem revenue achieved through credits under this paragraph 322
480-shall not reduce the ad valorem tax revenue levie d in the prior 323
481-local fiscal year. for the following purposes only: 324
482- 1. To acquire, construct, extend, enlarge, remodel, 325
483-
484-CS/CS/HB 1221 2025
485-
486-
487-
488-CODING: Words stricken are deletions; words underlined are additions.
489-hb1221-02-c2
490-Page 14 of 29
491-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
492-
493-
494-
495-repair, improve, maintain, operate, or promote one or more: 326
496- a. Publicly owned and operated convention centers, sports 327
497-stadiums, sports arenas, coliseums, or auditoriums within the 328
498-boundaries of the county or subcounty special taxing district in 329
499-which the tax is levied; 330
500- b. Auditoriums that are publicly owned but are operated by 331
501-organizations that are exempt from federal taxation p ursuant to 332
502-26 U.S.C. s. 501(c)(3) and open to the public, within the 333
503-boundaries of the county or subcounty special taxing district in 334
504-which the tax is levied; or 335
505- c. Aquariums or museums that are publicly owned and 336
506-operated or owned and operated by not -for-profit organizations 337
507-and open to the public, within the boundaries of the county or 338
508-subcounty special taxing district in which the tax is levied; 339
509- 2. To promote zoological parks that are publicly owned and 340
510-operated or owned and operated by not -for-profit organizations 341
511-and open to the public; 342
512- 3. To promote and advertise tourism in this state and 343
513-nationally and internationally; however, if tax revenues are 344
514-expended for an activity, service, venue, or event, the 345
515-activity, service, venue, or event must hav e as one of its main 346
516-purposes the attraction of tourists as evidenced by the 347
517-promotion of the activity, service, venue, or event to tourists; 348
518- 4. To fund convention bureaus, tourist bureaus, tourist 349
519-information centers, and news bureaus as county agencies or by 350
520-
521-CS/CS/HB 1221 2025
522-
523-
524-
525-CODING: Words stricken are deletions; words underlined are additions.
526-hb1221-02-c2
527-Page 15 of 29
528-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
529-
530-
531-
532-contract with the chambers of commerce or similar associations 351
533-in the county, which may include any indirect administrative 352
534-costs for services performed by the county on behalf of the 353
535-promotion agency; 354
536- 5. To finance beach park facilities, or beach , channel, 355
537-estuary, or lagoon improvement, maintenance, renourishment, 356
538-restoration, and erosion control, including construction of 357
539-beach groins and shoreline protection, enhancement, cleanup, or 358
540-restoration of inland lakes and rivers to which there is publ ic 359
541-access as those uses relate to the physical preservation of the 360
542-beach, shoreline, channel, estuary, lagoon, or inland lake or 361
543-river. However, any funds identified by a county as the local 362
544-matching source for beach renourishment, restoration, or erosion 363
545-control projects included in the long -range budget plan of the 364
546-state's Beach Management Plan, pursuant to s. 161.091, or funds 365
547-contractually obligated by a county in the financial plan for a 366
548-federally authorized shore protection project may not be used or 367
549-loaned for any other purpose. In counties of fewer than 100,000 368
550-population, up to 10 percent of the revenues from the tourist 369
551-development tax may be used for beach park facilities; or 370
552- 6. To acquire, construct, extend, enlarge, remodel, 371
553-repair, improve, maintain, operate, or finance public facilities 372
554-within the boundaries of the county or subcounty special taxing 373
555-district in which the tax is levied, if the public facilities 374
556-are needed to increase tourist -related business activities in 375
557-
558-CS/CS/HB 1221 2025
559-
560-
561-
562-CODING: Words stricken are deletions; words underlined are additions.
563-hb1221-02-c2
564-Page 16 of 29
565-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
566-
567-
568-
569-the county or subcoun ty special district and are recommended by 376
570-the county tourist development council created pursuant to 377
571-paragraph (4)(e). Tax revenues may be used for any related land 378
572-acquisition, land improvement, design and engineering costs, and 379
573-all other professional an d related costs required to bring the 380
574-public facilities into service. As used in this subparagraph, 381
575-the term "public facilities" means major capital improvements 382
576-that have a life expectancy of 5 or more years, including, but 383
577-not limited to, transportation, sanitary sewer, solid waste, 384
578-drainage, potable water, and pedestrian facilities. Tax revenues 385
579-may be used for these purposes only if the following conditions 386
580-are satisfied: 387
581- a. In the county fiscal year immediately preceding the 388
582-fiscal year in which the tax revenues were initially used for 389
583-such purposes, at least $10 million in tourist development tax 390
584-revenue was received; 391
585- b. The county governing board approves the use for the 392
586-proposed public facilities by a vote of at least two -thirds of 393
587-its membership; 394
588- c. No more than 70 percent of the cost of the proposed 395
589-public facilities will be paid for with tourist development tax 396
590-revenues, and sources of funding for the remaining cost are 397
591-identified and confirmed by the county governing board; 398
592- d. At least 40 percent of all tourist development tax 399
593-revenues collected in the county are spent to promote and 400
594-
595-CS/CS/HB 1221 2025
596-
597-
598-
599-CODING: Words stricken are deletions; words underlined are additions.
600-hb1221-02-c2
601-Page 17 of 29
602-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
603-
604-
605-
606-advertise tourism as provided by this subsection; and 401
607- e. An independent professional analysis, performed at the 402
608-expense of the county tourist development cou ncil, demonstrates 403
609-the positive impact of the infrastructure project on tourist -404
610-related businesses in the county. 405
611- 406
612-Subparagraphs 1. and 2. may be implemented through service 407
613-contracts and leases with lessees that have sufficient expertise 408
614-or financial capability to operate such facilities . 409
615- (b) Tax revenues received pursuant to this section by a 410
616-county of less than 950,000 population imposing a tourist 411
617-development tax may only be used by that county for the 412
618-following purposes in addition to those purposes allowed 413
619-pursuant to paragraph (a): to acquire, construct, extend, 414
620-enlarge, remodel, repair, improve, maintain, operate, or promote 415
621-one or more zoological parks, fishing piers or nature centers 416
622-which are publicly owned and operated or owned and operated by 417
623-not-for-profit organizations and open to the public. All 418
624-population figures relating to this subsection shall be based on 419
625-the most recent population estimates prepared pursuant to the 420
626-provisions of s. 186.901. These population estimates shall be 421
627-those in effect on July 1 of each year. 422
628- (c) A county located adjacent to the Gulf of Mexico or the 423
629-Atlantic Ocean, except a county that receives revenue from taxes 424
630-levied pursuant to s. 125.0108, which meets the following 425
631-
632-CS/CS/HB 1221 2025
633-
634-
635-
636-CODING: Words stricken are deletions; words underlined are additions.
637-hb1221-02-c2
638-Page 18 of 29
639-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
640-
641-
642-
643-criteria may use up to 10 percent of the t ax revenue received 426
644-pursuant to this section to reimburse expenses incurred in 427
645-providing public safety services, including emergency medical 428
646-services as defined in s. 401.107(3), and law enforcement 429
647-services, which are needed to address impacts related to 430
648-increased tourism and visitors to an area. However, if taxes 431
649-collected pursuant to this section are used to reimburse 432
650-emergency medical services or public safety services for tourism 433
651-or special events, the governing board of a county or 434
652-municipality may not use such taxes to supplant the normal 435
653-operating expenses of an emergency medical services department, 436
654-a fire department, a sheriff's office, or a police department. 437
655-To receive reimbursement, the county must: 438
656- 1.a. Generate a minimum of $10 million in an nual proceeds 439
657-from any tax, or any combination of taxes, authorized to be 440
658-levied pursuant to this section; 441
659- b. Have at least three municipalities; and 442
660- c. Have an estimated population of less than 275,000, 443
661-according to the most recent population estimate prepared 444
662-pursuant to s. 186.901, excluding the inmate population; or 445
663- 2. Be a fiscally constrained county as described in s. 446
664-218.67(1). 447
665- 448
666-The board of county commissioners must by majority vote approve 449
667-reimbursement made pursuant to this paragraph upon re ceipt of a 450
668-
669-CS/CS/HB 1221 2025
670-
671-
672-
673-CODING: Words stricken are deletions; words underlined are additions.
674-hb1221-02-c2
675-Page 19 of 29
676-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
677-
678-
679-
680-recommendation from the tourist development council. 451
681- (d) The revenues to be derived from the tourist 452
682-development tax may be pledged to secure and liquidate revenue 453
683-bonds issued by the county for the purposes set forth in 454
684-subparagraphs (a)1., 2 ., and 5. or for the purpose of refunding 455
685-bonds previously issued for such purposes, or both; however, no 456
686-more than 50 percent of the revenues from the tourist 457
687-development tax may be pledged to secure and liquidate revenue 458
688-bonds or revenue refunding bonds issued for the purposes set 459
689-forth in subparagraph (a)5. Such revenue bonds and revenue 460
690-refunding bonds may be authorized and issued in such principal 461
691-amounts, with such interest rates and maturity dates, and 462
692-subject to such other terms, conditions, and cov enants as the 463
693-governing board of the county shall provide. The Legislature 464
694-intends that this paragraph be full and complete authority for 465
695-accomplishing such purposes, but such authority is supplemental 466
696-and additional to, and not in derogation of, any power s now 467
697-existing or later conferred under law. 468
698- (e) Any use of the local option tourist development tax 469
699-revenues collected pursuant to this section for a purpose not 470
700-expressly authorized by paragraph (3)(l) or paragraph (3)(n) or 471
701-paragraphs (a)-(d) of this subsection is expressly prohibited. 472
702- (7) AUTOMATIC EXPIRATION ON RETIREMENT OF BONDS. —473
703-Notwithstanding any other provision of this section, if the plan 474
704-for tourist development approved by the governing board of the 475
705-
706-CS/CS/HB 1221 2025
707-
708-
709-
710-CODING: Words stricken are deletions; words underlined are additions.
711-hb1221-02-c2
712-Page 20 of 29
713-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
714-
715-
716-
717-county, as amended pursuant to paragraph (4)(d), includes the 476
718-acquisition, construction, extension, enlargement, remodeling, 477
719-repair, or improvement of a publicly owned and operated 478
720-convention center, sports stadium, sports arena, coliseum, or 479
721-auditorium, or museum or aquarium that is publicly own ed and 480
722-operated or owned and operated by a not -for-profit organization, 481
723-the county ordinance levying and imposing the tax automatically 482
724-expires upon the later of: 483
725- (a) The retirement of all bonds issued by the county for 484
726-financing the acquisition, constru ction, extension, enlargement, 485
727-remodeling, repair, or improvement of a publicly owned and 486
728-operated convention center, sports stadium, sports arena, 487
729-coliseum, or auditorium, or museum or aquarium that is publicly 488
730-owned and operated or owned and operated by a not-for-profit 489
731-organization; or 490
732- (b) The expiration of any agreement by the county for the 491
733-operation or maintenance, or both, of a publicly owned and 492
734-operated convention center, sports stadium, sports arena, 493
735-coliseum, auditorium, aquarium, or museum. Ho wever, this does 494
736-not preclude that county from amending the ordinance extending 495
737-the tax to the extent that the board of the county determines to 496
738-be necessary to provide funds to operate, maintain, repair, or 497
739-renew and replace a publicly owned and operated convention 498
740-center, sports stadium, sports arena, coliseum, auditorium, 499
741-aquarium, or museum or from enacting an ordinance that takes 500
742-
743-CS/CS/HB 1221 2025
744-
745-
746-
747-CODING: Words stricken are deletions; words underlined are additions.
748-hb1221-02-c2
749-Page 21 of 29
750-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
751-
752-
753-
754-effect without referendum approval, unless the original 501
755-referendum required ordinance expiration, pursuant to the 502
756-provisions of this section reimposing a tourist development tax, 503
757-upon or following the expiration of the previous ordinance. 504
758- (9) COUNTY TOURISM PROMOTION AGENCIES. —In addition to any 505
759-other powers and duties provided for agencies created for the 506
760-purpose of tourism promotion by a county levying the tourist 507
761-development tax, such agencies are authorized and empowered to: 508
762- (a) Provide, arrange, and make expenditures for 509
763-transportation, lodging, meals, and other reasonable and 510
764-necessary items and services for such persons, as determined by 511
765-the head of the agency, in connection with the performance of 512
766-promotional and other du ties of the agency. However, 513
767-entertainment expenses shall be authorized only when meeting 514
768-with travel writers, tour brokers, or other persons connected 515
769-with the tourist industry. All travel and entertainment -related 516
770-expenditures in excess of $10 made pursu ant to this subsection 517
771-shall be substantiated by paid bills therefor. Complete and 518
772-detailed justification for all travel and entertainment -related 519
773-expenditures made pursuant to this subsection shall be shown on 520
774-the travel expense voucher or attached theret o. Transportation 521
775-and other incidental expenses, other than those provided in s. 522
776-112.061, shall only be authorized for officers and employees of 523
777-the agency, other authorized persons, travel writers, tour 524
778-brokers, or other persons connected with the tourist industry 525
779-
780-CS/CS/HB 1221 2025
781-
782-
783-
784-CODING: Words stricken are deletions; words underlined are additions.
785-hb1221-02-c2
786-Page 22 of 29
787-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
788-
789-
790-
791-when traveling pursuant to paragraph (c). All other 526
792-transportation and incidental expenses pursuant to this 527
793-subsection shall be as provided in s. 112.061. Operational or 528
794-promotional advancements, as defined in s. 288.35(4), obtained 529
795-pursuant to this subsection, shall not be commingled with any 530
796-other funds. 531
797- (b) Pay by advancement or reimbursement, or a combination 532
798-thereof, the costs of per diem and incidental expenses of 533
799-officers and employees of the agency and other authorized 534
800-persons, for foreign travel at the current rates as specified in 535
801-the federal publication "Standardized Regulations (Government 536
802-Civilians, Foreign Areas)." The provisions of this paragraph 537
803-shall apply for any officer or employee of the agency traveling 538
804-in foreign countries f or the purposes of promoting tourism and 539
805-travel to the county, if such travel expenses are approved and 540
806-certified by the agency head from whose funds the traveler is 541
807-paid. As used in this paragraph, the term "authorized person" 542
808-shall have the same meaning as provided in s. 112.061(2)(c). 543
809-With the exception of provisions concerning rates of payment for 544
810-per diem, the provisions of s. 112.061 are applicable to the 545
811-travel described in this paragraph. As used in this paragraph, 546
812-"foreign travel" means all travel outside the United States. 547
813-Persons traveling in foreign countries pursuant to this 548
814-subsection shall not be entitled to reimbursements or 549
815-advancements pursuant to s. 112.061(6)(a)2. 550
816-
817-CS/CS/HB 1221 2025
818-
819-
820-
821-CODING: Words stricken are deletions; words underlined are additions.
822-hb1221-02-c2
823-Page 23 of 29
824-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
825-
826-
827-
828- (c) Pay by advancement or reimbursement, or by a 551
829-combination thereof, the actual reasonable and necessary costs 552
830-of travel, meals, lodging, and incidental expenses of officers 553
831-and employees of the agency and other authorized persons when 554
832-meeting with travel writers, tour brokers, or other persons 555
833-connected with the tourist indus try, and while attending or 556
834-traveling in connection with travel or trade shows. With the 557
835-exception of provisions concerning rates of payment, the 558
836-provisions of s. 112.061 are applicable to the travel described 559
837-in this paragraph. 560
838- (d) Undertake marketing r esearch and advertising research 561
839-studies and provide reservations services and convention and 562
840-meetings booking services consistent with the authorized uses of 563
841-revenue as set forth in subsection (5). 564
842- 1. Information given to a county tourism promotion agen cy 565
843-which, if released, would reveal the identity of persons or 566
844-entities who provide data or other information as a response to 567
845-a sales promotion effort, an advertisement, or a research 568
846-project or whose names, addresses, meeting or convention plan 569
847-information or accommodations or other visitation needs become 570
848-booking or reservation list data, is exempt from s. 119.07(1) 571
849-and s. 24(a), Art. I of the State Constitution. 572
850- 2. The following information, when held by a county 573
851-tourism promotion agency, is exempt fr om s. 119.07(1) and s. 574
852-24(a), Art. I of the State Constitution: 575
853-
854-CS/CS/HB 1221 2025
855-
856-
857-
858-CODING: Words stricken are deletions; words underlined are additions.
859-hb1221-02-c2
860-Page 24 of 29
861-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
862-
863-
864-
865- a. Booking business records, as defined in s. 255.047. 576
866- b. Trade secrets and commercial or financial information 577
867-gathered from a person and privileged or confidential, as 578
868-defined and interpreted under 5 U.S.C. s. 552(b)(4), or any 579
869-amendments thereto. 580
870- (e) Represent themselves to the public as convention and 581
871-visitors bureaus, visitors bureaus, tourist development 582
872-councils, vacation bureaus, or county tourism promotion agencies 583
873-operating under any other name or names specifically designated 584
874-by ordinance. 585
875- Section 2. (1) The changes made by this act to s. 586
876-125.0104, Florida Statutes, apply to all taxes levied under that 587
877-section on or before June 30, 2025, as that section existed 588
878-before July 1, 2025, and to all taxes thereafter levied pursuant 589
879-to s. 125.0104, Florida Statutes, as amended by this act. 590
880- (2) Any tourist development council created pursuant to s. 591
881-125.0104(4)(e), Florida Statutes, as it existed before July 1, 592
882-2025, shall be dissol ved no later than December 31, 2025. 593
883- (3) Any county tourism promotion agency created pursuant 594
884-to s. 125.0104(9), Florida Statutes, may continue as an agency 595
885-of the county after December 31, 2025, only if affirmatively 596
886-approved by resolution of the board of county commissioners on 597
887-or before December 31, 2025, and only for the express purposes 598
888-set forth in such resolution. 599
889- Section 3. Paragraph (d) of subsection (2) of section 600
890-
891-CS/CS/HB 1221 2025
892-
893-
894-
895-CODING: Words stricken are deletions; words underlined are additions.
896-hb1221-02-c2
897-Page 25 of 29
898-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
899-
900-
901-
902-212.0306, Florida Statutes, is amended to read: 601
903- 212.0306 Local option food a nd beverage tax; procedure for 602
904-levying; authorized uses; administration. — 603
905- (2) 604
906- (d) Sales in cities or towns presently imposing a 605
907-municipal resort tax as authorized by chapter 67 -930, Laws of 606
908-Florida, are exempt from the taxes authorized by subsection (1) ; 607
909-however, the tax authorized by paragraph (1)(b) may be levied in 608
910-such city or town if the governing authority of the city or town 609
911-adopts an ordinance that is subsequently approved by a majority 610
912-of the electors in such city or town voting in a referendum held 611
913-at a general election as defined in s. 97.021. Any tax levied in 612
914-a city or town pursuant to this paragraph takes effect on the 613
915-first day of January following the general election in which the 614
916-ordinance was approved. An ordinance that levies and impose s a 615
917-tax pursuant to this paragraph expires 8 years after the 616
918-effective date of the ordinance that is approved in a 617
919-referendum. However, an ordinance may be reenacted for 618
920-subsequent 8-year periods if each 8 -year period is approved in a 619
921-referendum to reenact an expiring tax authorized under this 620
922-paragraph must be held at a general election occurring within 621
923-the 48-month period immediately preceding the effective date of 622
924-the reenacted tax, and the referendum appears may appear on the 623
925-ballot only once within the 48-month period. 624
926- Section 4. Subsection (12) is added to section 212.055, 625
927-
928-CS/CS/HB 1221 2025
929-
930-
931-
932-CODING: Words stricken are deletions; words underlined are additions.
933-hb1221-02-c2
934-Page 26 of 29
935-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
936-
937-
938-
939-Florida Statutes, to read: 626
940- 212.055 Discretionary sales surtaxes; legislative intent; 627
941-authorization and use of proceeds. —It is the legislative intent 628
942-that any authorization for imposition of a discretionary sales 629
943-surtax shall be published in the Florida Statutes as a 630
944-subsection of this section, irrespective of the duration of the 631
945-levy. Each enactment shall specify the types of counties 632
946-authorized to levy; the rate or rates which may be imposed; the 633
947-maximum length of time the surtax may be imposed, if any; the 634
948-procedure which must be followed to secure voter approval, if 635
949-required; the purpose for which the proceeds may be expended; 636
950-and such other requirements as the Legislature may provide. 637
951-Taxable transactions and administrative procedures shall be as 638
952-provided in s. 212.054. 639
953- (12) REDUCTION OR REPEAL OF SURTAX. -Beginning on October 1 640
954-of the fourth year a surtax is levied under this section, the 641
955-governing board or school board that levies such surtax may, by 642
956-ordinance or resolution that is approved by a two -thirds vote of 643
957-the governing board or school board, reduce the surtax to any 644
958-rate allowable under this chapter, or may repeal the surtax in 645
959-its entirety. Any reduction or repeal shall take effect on the 646
960-January 1 following approval of the ordinance or resolution 647
961-reducing the rate of or repealing a surtax under this 648
962-subsection, unless January 1 of a later year is specified in the 649
963-ordinance or resolution. 650
964-
965-CS/CS/HB 1221 2025
966-
967-
968-
969-CODING: Words stricken are deletions; words underlined are additions.
970-hb1221-02-c2
971-Page 27 of 29
972-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
973-
974-
975-
976- Section 5. Paragraph (b ) of subsection (2) of section 651
977-72.011, Florida Statutes, is amended to read: 652
978- 72.011 Jurisdiction of circuit courts in specific tax 653
979-matters; administrative hearings and appeals; time for 654
980-commencing action; parties; deposits. — 655
981- (2) 656
982- (b) The date on which an assessment or a denial of refund 657
983-becomes final and procedures by which a taxpayer must be 658
984-notified of the assessment or of the denial of refund must be 659
985-established: 660
986- 1. By rule adopted by the Department of Revenue; 661
987- 2. With respect to assessments or r efund denials under 662
988-chapter 207, by rule adopted by the Department of Highway Safety 663
989-and Motor Vehicles; 664
990- 3. With respect to assessments or refund denials under 665
991-chapters 210, 550, 561, 562, 563, 564, and 565, by rule adopted 666
992-by the Department of Business and Professional Regulation; or 667
993- 4. With respect to taxes that a county collects or 668
994-enforces under s. 125.0104(8) s. 125.0104(10) or s. 669
995-212.0305(5), by an ordinance that may additionally provide for 670
996-informal dispute resolution procedures in accordance wi th s. 671
997-213.21. 672
998- Section 6. Subsection (1) of section 72.031, Florida 673
999-Statutes, is amended to read: 674
1000- 72.031 Actions under s. 72.011(1); parties; service of 675
1001-
1002-CS/CS/HB 1221 2025
1003-
1004-
1005-
1006-CODING: Words stricken are deletions; words underlined are additions.
1007-hb1221-02-c2
1008-Page 28 of 29
1009-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
1010-
1011-
1012-
1013-process.— 676
1014- (1) In any action brought in circuit court pursuant to s. 677
1015-72.011(1), the person initiating the action shall be the 678
1016-plaintiff and the Department of Revenue shall be the defendant, 679
1017-except that for actions contesting an assessment or denial of 680
1018-refund under chapter 207 the Department of Highway Safety and 681
1019-Motor Vehicles shall be the defendant, for actions contesting an 682
1020-assessment or denial of refund under chapters 210, 550, 561, 683
1021-562, 563, 564, and 565 the Department of Business and 684
1022-Professional Regulation shal l be the defendant, and for actions 685
1023-contesting an assessment or denial of refund of a tax imposed 686
1024-under s. 125.0104 or s. 212.0305 by a county that has elected 687
1025-under s. 125.0104(8) s. 125.0104(10) or s. 212.0305(5), 688
1026-respectively, to administer the tax, th e defendant shall be the 689
1027-county and the Department of Revenue. It shall not be necessary 690
1028-for the Governor and Cabinet, constituting the Department of 691
1029-Revenue, to be named as party defendants or named separately as 692
1030-individual parties; nor shall it be necess ary for the executive 693
1031-director of the department to be named as an individual party. 694
1032- Section 7. Paragraph (b) of subsection (2) of section 695
1033-212.181, Florida Statutes, is amended to read: 696
1034- 212.181 Determination of business address situs, 697
1035-distributions, and adjustments.— 698
1036- (2) 699
1037- (b) A county that imposes a tourist development tax in a 700
1038-
1039-CS/CS/HB 1221 2025
1040-
1041-
1042-
1043-CODING: Words stricken are deletions; words underlined are additions.
1044-hb1221-02-c2
1045-Page 29 of 29
1046-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
1047-
1048-
1049-
1050-subcounty special district pursuant to s. 125.0104(3)(b) must 701
1051-identify the subcounty special district addresses to which the 702
1052-tourist development tax applies as part of the ad dress 703
1053-information submission required under paragraph (a). This 704
1054-paragraph does not apply to counties that self -administer the 705
1055-tax pursuant to s. 125.0104(8) s. 125.0104(10). 706
1056- Section 8. This act shall take effect July 1, 2025. 707
347+are; and 226
348+ 3. The referendum question on the ballot specifies that 227
349+the proceeds of the surtax will be used for the purpose of 228
350+servicing bond indebtedness and includes a brief and general 229
351+description of the purposes for which the indebtedness will be 230
352+incurred and the maximum length of time the surtax may be 231
353+imposed. 232
354+ (e) The provisions of this subsection do not apply to the 233
355+enactment or reenactment of the surtax authorized under 234
356+subsection (9). 235
357+ Section 4. This act shall take effect July 1, 2025. 236