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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.; removing definitions; revising the 3
purposes for which certain tax revenues may be used; 4
removing requirements for a tourist development 5
council revising procedures for levying a certain tax ; 6
requiring tax revenues be used for completing certain 7
projects; prohibiting certain contracts from being 8
renewed or extended; authorizing certain bonds to be 9
refinanced under certain conditions; authorizing 10
certain revenues to be used for any public purp ose; 11
requiring a reduction in ad valorem tax beginning in a 12
specified year in a certain manner; providing 13
construction; removing requirements for automatic 14
expiration of bonds; removing requirement for county 15
tourism promotion agencies; providing applicabi lity; 16
requiring certain tourist development councils to be 17
dissolved by a date certain; requiring certain county 18
tourism promotion agencies to meet certain 19
requirements in order to continue; amending s. 20
212.0306, F.S.; providing for the expiration of 21
specified ordinances; authorizing the adoption of new 22
ordinances; amending s. 212.055, F.S.; authorizing 23
certain boards that levy a specified tax to reduce or 24
repeal such tax beginning on a date certain; providing 25
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procedures for such reduction or repeal; amendi ng ss. 26
72.011, 72.031, and 212.181, F.S.; conforming cross -27
references; providing an effective date. 28
29
Be It Enacted by the Legislature of the State of Florida: 30
31
Section 1. Subsections (8), (10), and (11) of section 32
125.0104, Florida Statutes, are re numbered as subsections (7), 33
(8), and (9), respectively, and subsection (2), paragraphs (d), 34
(l), (m), and (n) of subsection (3), and subsections (4), (5), 35
(7), and (9) of that section are amended, to read: 36
125.0104 Tourist development tax; procedure for levying; 37
authorized uses; referendum; enforcement. — 38
(2) APPLICATION; DEFINITIONS.— 39
(a) Application.—The provisions contained in chapter 212 40
apply to the administration of any tax levied pursuant to this 41
section. 42
(b) Definitions.—For purposes of this section: 43
1. "Promotion" means marketing or advertising designed to 44
increase tourist-related business activities. 45
2. "Tourist" means a person who participates in trade or 46
recreation activities outside the county of his or her permanent 47
residence or who rents or leases transient accommodations as 48
described in paragraph (3)(a). 49
3. "Retained spring training franchise" means a spring 50
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training franchise that had a location in this state on or 51
before December 31, 1998, and that has continuously remained at 52
that location for at least the 10 years preceding that date. 53
(3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE. — 54
(d) In addition to any 1 -percent or 2-percent tax imposed 55
under paragraph (c), the governing board of the county may levy, 56
impose, and set an additional 1 percent of each dollar above the 57
tax rate set under paragraph (c) for the purposes set forth in 58
subsection (5) by referendum of the registered electors within 59
the county or subcounty special district pursuant to subsection 60
(6). A county may no t levy, impose, and set the tax authorized 61
under this paragraph unless the county has imposed the 1 -percent 62
or 2-percent tax authorized under paragraph (c) for a minimum of 63
3 years before the effective date of the levy and imposition of 64
the tax authorized by this paragraph. Revenues raised by the 65
additional tax authorized under this paragraph may not be used 66
for debt service on or refinancing of existing facilities as 67
specified in subparagraph (5)(a)1. unless approved by referendum 68
pursuant to subsection (6 ). If the 1-percent or 2-percent tax 69
authorized in paragraph (c) is levied within a subcounty special 70
taxing district, the additional tax authorized in this paragraph 71
shall only be levied therein. The provisions of subsection (4) 72
paragraphs (4)(a)-(d) shall not apply to the adoption of the 73
additional tax authorized in this paragraph. The effective date 74
of the levy and imposition of the tax authorized under this 75
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paragraph is the first day of the second month following 76
approval of the ordinance by referendum or the first day of any 77
subsequent month specified in the ordinance. A certified copy of 78
such ordinance shall be furnished by the county to the 79
Department of Revenue within 10 days after approval of such 80
ordinance. 81
(l) In addition to any other tax which is imposed pursuant 82
to this section, a county may impose up to an additional 1 -83
percent tax on the exercise of the privilege described in 84
paragraph (a) by ordinance approved by referendum pursuant to 85
subsection (6) to: 86
1. Pay the debt service on bonds iss ued to finance the 87
construction, reconstruction, or renovation of a professional 88
sports franchise facility, or the acquisition, construction, 89
reconstruction, or renovation of a retained spring training 90
franchise facility, either publicly owned and operated , or 91
publicly owned and operated by the owner of a professional 92
sports franchise or other lessee with sufficient expertise or 93
financial capability to operate such facility, and to pay the 94
planning and design costs incurred prior to the issuance of such 95
bonds. 96
2. Pay the debt service on bonds issued to finance the 97
construction, reconstruction, or renovation of a convention 98
center, and to pay the planning and design costs incurred prior 99
to the issuance of such bonds. 100
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3. Pay the operation and maintenance costs of a convention 101
center for a period of up to 10 years. Only counties that have 102
elected to levy the tax for the purposes authorized in 103
subparagraph 2. may use the tax for the purposes enumerated in 104
this subparagraph. Any county that elects to levy the tax for 105
the purposes authorized in subparagraph 2. after July 1, 2000, 106
may use the proceeds of the tax to pay the operation and 107
maintenance costs of a convention center for the life of the 108
bonds. 109
4. Promote and advertise tourism in the State of Florida 110
and nationally and internationally; however, if tax revenues are 111
expended for an activity, service, venue, or event, the 112
activity, service, venue, or event shall have as one of its main 113
purposes the attraction of tourists as evidenced by the 114
promotion of the activity, service, venue, or event to tourists. 115
116
The provision of paragraph (b) which prohibits any county 117
authorized to levy a convention development tax pursuant to s. 118
212.0305 from levying more than the 2 -percent tax authorized by 119
this section, and the provisions of subsection (4) paragraphs 120
(4)(a)-(d), shall not apply to the additional tax authorized in 121
this paragraph. The effective date of the levy and imposition of 122
the tax authorized under this paragraph is the first day of the 123
second month followi ng approval of the ordinance by referendum 124
or the first day of any subsequent month specified in the 125
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ordinance. A certified copy of such ordinance shall be furnished 126
by the county to the Department of Revenue within 10 days after 127
approval of such ordinance . 128
(m)1. In addition to any other tax which is imposed 129
pursuant to this section, a high tourism impact county may 130
impose an additional 1 -percent tax on the exercise of the 131
privilege described in paragraph (a) by ordinance approved by 132
referendum pursuant t o subsection (6). The tax revenues received 133
pursuant to this paragraph shall be used for one or more of the 134
authorized uses pursuant to subsection (5). 135
2. A county is considered to be a high tourism impact 136
county after the Department of Revenue has certi fied to such 137
county that the sales subject to the tax levied pursuant to this 138
section exceeded $600 million during the previous calendar year, 139
or were at least 18 percent of the county's total taxable sales 140
under chapter 212 where the sales subject to the tax levied 141
pursuant to this section were a minimum of $200 million, except 142
that no county authorized to levy a convention development tax 143
pursuant to s. 212.0305 shall be considered a high tourism 144
impact county. Once a county qualifies as a high tourism im pact 145
county, it shall retain this designation for the period the tax 146
is levied pursuant to this paragraph. 147
3. The provisions of subsection (4) paragraphs (4)(a)-(d) 148
shall not apply to the adoption of the additional tax authorized 149
in this paragraph. The effective date of the levy and imposition 150
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of the tax authorized under this paragraph is the first day of 151
the second month following approval of the ordinance by 152
referendum or the first day of any subsequent month specified in 153
the ordinance. A certified copy of such ordinance shall be 154
furnished by the county to the Department of Revenue within 10 155
days after approval of such ordinance. 156
(n) In addition to any other tax that is imposed under 157
this section, a county that has imposed the tax under paragraph 158
(l) may impose an additional tax that is no greater than 1 159
percent on the exercise of the privilege described in paragraph 160
(a) by ordinance approved by referendum pursuant to subsection 161
(6). to: 162
1. Pay the debt service on bonds issued to finance: 163
a. The construction, reconstruction, or renovation of a 164
facility either publicly owned and operated, or publicly owned 165
and operated by the owner of a professional sports franchise or 166
other lessee with sufficient expertise or financial capability 167
to operate such faci lity, and to pay the planning and design 168
costs incurred prior to the issuance of such bonds for a new 169
professional sports franchise as defined in s. 288.1162 . 170
b. The acquisition, construction, reconstruction, or 171
renovation of a facility either publicly owned and operated, or 172
publicly owned and operated by the owner of a professional 173
sports franchise or other lessee with sufficient expertise or 174
financial capability to operate such facility, and to pay the 175
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planning and design costs incurred prior to the issuance of such 176
bonds for a retained spring training franchise. 177
2. Promote and advertise tourism in the State of Florida 178
and nationally and internationally; how ever, if tax revenues are 179
expended for an activity, service, venue, or event, the 180
activity, service, venue, or event shall have as one of its main 181
purposes the attraction of tourists as evidenced by the 182
promotion of the activity, service, venue, or event t o tourists. 183
184
A county that imposes the tax authorized in this paragraph may 185
not expend any ad valorem tax revenues for the acquisition, 186
construction, reconstruction, or renovation of a facility for 187
which tax revenues are used pursuant to subparagraph 1. The 188
provision of paragraph (b) which prohibits any county authorized 189
to levy a convention development tax pursuant to s. 212.0305 190
from levying more than the 2 -percent tax authorized by this 191
section shall not apply to the additional tax authorized by this 192
paragraph in counties which levy convention development taxes 193
pursuant to s. 212.0305(4)(a). Subsection (4) applies does not 194
apply to the adoption of the additional tax authorized in this 195
paragraph. The effective date of the levy and imposition of the 196
tax authorized under this paragraph is the first day of the 197
second month following approval of the ordinance by referendum 198
or the first day of any subsequent month specified in the 199
ordinance. A certified copy of such ordinance shall be furnished 200
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by the county to the Department of Revenue within 10 days after 201
approval of the ordinance. 202
(4) ORDINANCE LEVY TAX; PROCEDURE. — 203
(a) The tourist development tax shall be levied and 204
imposed pursuant to an ordinance containing the county tourist 205
development plan prescribed under paragraph (c), enacted by the 206
governing board of the county . The ordinance levying and 207
imposing the tourist development tax shall not be effective 208
unless the electors of the county or the electors in the 209
subcounty special district in which the tax i s to be levied 210
approve the ordinance authorizing the levy and imposition of the 211
tax, in accordance with subsection (6). The effective date of 212
the levy and imposition of the tax is the first day of the 213
second month following approval of the ordinance by referendum 214
or the first day of any subsequent month specified in the 215
ordinance. A certified copy of the ordinance shall be furnished 216
by the county to the Department of Revenue within 10 days after 217
approval of such ordinance. The governing authority of any 218
county levying such tax shall notify the department, within 10 219
days after approval of the ordinance by referendum, of the time 220
period during which the tax will be levied. 221
(b) At least 60 days before the enactment or renewal of 222
the ordinance levying the tax, the governing board of the county 223
shall adopt a resolution establishing and appointing the members 224
of the county tourist development council, as prescribed in 225
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paragraph (e), and indicating the intention of the county to 226
consider the enactment or renewal o f an ordinance levying and 227
imposing the tourist development tax. 228
(c) Before a referendum to enact or renew the ordinance 229
levying and imposing the tax, the county tourist development 230
council shall prepare and submit to the governing board of the 231
county for its approval a plan for tourist development. The plan 232
shall set forth the anticipated net tourist development tax 233
revenue to be derived by the county for the 24 months following 234
the levy of the tax; the tax district in which the enactment or 235
renewal of the ordinance levying and imposing the tourist 236
development tax is proposed; and a list, in the order of 237
priority, of the proposed uses of the tax revenue by specific 238
project or special use as the same are authorized under 239
subsection (5). The plan shall incl ude the approximate cost or 240
expense allocation for each specific project or special use. 241
(d) The governing board of the county shall adopt the 242
county plan for tourist development as part of the ordinance 243
levying the tax. After enactment or renewal of the ordinance 244
levying and imposing the tax, the plan for tourist development 245
may not be substantially amended except by ordinance enacted by 246
an affirmative vote of a majority plus one additional member of 247
the governing board. 248
(e) The governing board of each county which levies and 249
imposes a tourist development tax under this section shall 250
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appoint an advisory council to be known as the "...(name of 251
county)... Tourist Development Council." The council shall be 252
established by ordinance and composed of nine memb ers who shall 253
be appointed by the governing board. The chair of the governing 254
board of the county or any other member of the governing board 255
as designated by the chair shall serve on the council. Two 256
members of the council shall be elected municipal offici als, at 257
least one of whom shall be from the most populous municipality 258
in the county or subcounty special taxing district in which the 259
tax is levied. Six members of the council shall be persons who 260
are involved in the tourist industry and who have demonstr ated 261
an interest in tourist development, of which members, not less 262
than three nor more than four shall be owners or operators of 263
motels, hotels, recreational vehicle parks, or other tourist 264
accommodations in the county and subject to the tax. All members 265
of the council shall be electors of the county. The governing 266
board of the county shall have the option of designating the 267
chair of the council or allowing the council to elect a chair. 268
The chair shall be appointed or elected annually and may be 269
reelected or reappointed. The members of the council shall serve 270
for staggered terms of 4 years. The terms of office of the 271
original members shall be prescribed in the resolution required 272
under paragraph (b). The council shall meet at least once each 273
quarter and, from time to time, shall make recommendations to 274
the county governing board for the effective operation of the 275
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special projects or for uses of the tourist development tax 276
revenue and perform such other duties as may be prescribed by 277
county ordinance or resol ution. The council shall continuously 278
review expenditures of revenues from the tourist development 279
trust fund and shall receive, at least quarterly, expenditure 280
reports from the county governing board or its designee. 281
Expenditures which the council believe s to be unauthorized shall 282
be reported to the county governing board and the Department of 283
Revenue. The governing board and the department shall review the 284
findings of the council and take appropriate administrative or 285
judicial action to ensure compliance with this section. 286
(5) AUTHORIZED USES OF REVENUE. — 287
(a)1. All tax revenues received pursuant to this section 288
by a county imposing the tourist development tax may shall be 289
used by that county to complete any project under way as of July 290
1, 2025, or performance of any contract in existence on January 291
1, 2025, pursuant to this section as this section existed before 292
July 1, 2025. Any such contracts may not be renewed or extended. 293
Bonds or other debt outstanding as of July 1, 2025, may be 294
refinanced, but the duration of such debt may not be extended 295
and the outstanding principal may not be increased, except to 296
account for costs of issuance. 297
2. Revenues not needed for projects, contracts, or debt 298
obligations pursuant to subparagraph 1. may be used for any 299
public purpose, including, but not limited to, pledging such 300
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revenues for the repayment of current or future bonded 301
indebtedness. 302
(b)1. Beginning with local fiscal year 2026 -2027, each 303
county shall reduce its ad valorem tax levy by the amount of 304
revenue received by the county from the taxes imposed under this 305
section in the prior state fiscal year, less the amount 306
necessary to make payments pursuant to subparagraph (a)1., the 307
"adjusted collections". Such reduction shall be through a credit 308
against the county tax due on each affected tax notice issued 309
pursuant to s. 197.322, in an amount equal to the adjusted 310
collections: 311
a. Multiplied by the proportionate share of the county tax 312
amount levied on each bill compared to the sum of all county tax 313
amounts levied on all bills; or 314
b. As allocated pursuant to an ordinance adopted by the 315
board of county commissioners that specifies a different method 316
of applying credits to tax bills based on specific categories of 317
properties. 318
2. For purposes of determining the rolled-back rate 319
pursuant to s. 200.065 for county budgets enacted for local 320
fiscal year 2027-2028 and thereafter, the amount of reduction in 321
ad valorem revenue achieved through credits under this paragraph 322
shall not reduce the ad valorem tax revenue levie d in the prior 323
local fiscal year. for the following purposes only: 324
1. To acquire, construct, extend, enlarge, remodel, 325
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repair, improve, maintain, operate, or promote one or more: 326
a. Publicly owned and operated convention centers, sports 327
stadiums, sports arenas, coliseums, or auditoriums within the 328
boundaries of the county or subcounty special taxing district in 329
which the tax is levied; 330
b. Auditoriums that are publicly owned but are operated by 331
organizations that are exempt from federal taxation p ursuant to 332
26 U.S.C. s. 501(c)(3) and open to the public, within the 333
boundaries of the county or subcounty special taxing district in 334
which the tax is levied; or 335
c. Aquariums or museums that are publicly owned and 336
operated or owned and operated by not -for-profit organizations 337
and open to the public, within the boundaries of the county or 338
subcounty special taxing district in which the tax is levied; 339
2. To promote zoological parks that are publicly owned and 340
operated or owned and operated by not -for-profit organizations 341
and open to the public; 342
3. To promote and advertise tourism in this state and 343
nationally and internationally; however, if tax revenues are 344
expended for an activity, service, venue, or event, the 345
activity, service, venue, or event must hav e as one of its main 346
purposes the attraction of tourists as evidenced by the 347
promotion of the activity, service, venue, or event to tourists; 348
4. To fund convention bureaus, tourist bureaus, tourist 349
information centers, and news bureaus as county agencies or by 350
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contract with the chambers of commerce or similar associations 351
in the county, which may include any indirect administrative 352
costs for services performed by the county on behalf of the 353
promotion agency; 354
5. To finance beach park facilities, or beach , channel, 355
estuary, or lagoon improvement, maintenance, renourishment, 356
restoration, and erosion control, including construction of 357
beach groins and shoreline protection, enhancement, cleanup, or 358
restoration of inland lakes and rivers to which there is publ ic 359
access as those uses relate to the physical preservation of the 360
beach, shoreline, channel, estuary, lagoon, or inland lake or 361
river. However, any funds identified by a county as the local 362
matching source for beach renourishment, restoration, or erosion 363
control projects included in the long -range budget plan of the 364
state's Beach Management Plan, pursuant to s. 161.091, or funds 365
contractually obligated by a county in the financial plan for a 366
federally authorized shore protection project may not be used or 367
loaned for any other purpose. In counties of fewer than 100,000 368
population, up to 10 percent of the revenues from the tourist 369
development tax may be used for beach park facilities; or 370
6. To acquire, construct, extend, enlarge, remodel, 371
repair, improve, maintain, operate, or finance public facilities 372
within the boundaries of the county or subcounty special taxing 373
district in which the tax is levied, if the public facilities 374
are needed to increase tourist -related business activities in 375
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the county or subcoun ty special district and are recommended by 376
the county tourist development council created pursuant to 377
paragraph (4)(e). Tax revenues may be used for any related land 378
acquisition, land improvement, design and engineering costs, and 379
all other professional an d related costs required to bring the 380
public facilities into service. As used in this subparagraph, 381
the term "public facilities" means major capital improvements 382
that have a life expectancy of 5 or more years, including, but 383
not limited to, transportation, sanitary sewer, solid waste, 384
drainage, potable water, and pedestrian facilities. Tax revenues 385
may be used for these purposes only if the following conditions 386
are satisfied: 387
a. In the county fiscal year immediately preceding the 388
fiscal year in which the tax revenues were initially used for 389
such purposes, at least $10 million in tourist development tax 390
revenue was received; 391
b. The county governing board approves the use for the 392
proposed public facilities by a vote of at least two -thirds of 393
its membership; 394
c. No more than 70 percent of the cost of the proposed 395
public facilities will be paid for with tourist development tax 396
revenues, and sources of funding for the remaining cost are 397
identified and confirmed by the county governing board; 398
d. At least 40 percent of all tourist development tax 399
revenues collected in the county are spent to promote and 400
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advertise tourism as provided by this subsection; and 401
e. An independent professional analysis, performed at the 402
expense of the county tourist development cou ncil, demonstrates 403
the positive impact of the infrastructure project on tourist -404
related businesses in the county. 405
406
Subparagraphs 1. and 2. may be implemented through service 407
contracts and leases with lessees that have sufficient expertise 408
or financial capability to operate such facilities . 409
(b) Tax revenues received pursuant to this section by a 410
county of less than 950,000 population imposing a tourist 411
development tax may only be used by that county for the 412
following purposes in addition to those purposes allowed 413
pursuant to paragraph (a): to acquire, construct, extend, 414
enlarge, remodel, repair, improve, maintain, operate, or promote 415
one or more zoological parks, fishing piers or nature centers 416
which are publicly owned and operated or owned and operated by 417
not-for-profit organizations and open to the public. All 418
population figures relating to this subsection shall be based on 419
the most recent population estimates prepared pursuant to the 420
provisions of s. 186.901. These population estimates shall be 421
those in effect on July 1 of each year. 422
(c) A county located adjacent to the Gulf of Mexico or the 423
Atlantic Ocean, except a county that receives revenue from taxes 424
levied pursuant to s. 125.0108, which meets the following 425
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criteria may use up to 10 percent of the t ax revenue received 426
pursuant to this section to reimburse expenses incurred in 427
providing public safety services, including emergency medical 428
services as defined in s. 401.107(3), and law enforcement 429
services, which are needed to address impacts related to 430
increased tourism and visitors to an area. However, if taxes 431
collected pursuant to this section are used to reimburse 432
emergency medical services or public safety services for tourism 433
or special events, the governing board of a county or 434
municipality may not use such taxes to supplant the normal 435
operating expenses of an emergency medical services department, 436
a fire department, a sheriff's office, or a police department. 437
To receive reimbursement, the county must: 438
1.a. Generate a minimum of $10 million in an nual proceeds 439
from any tax, or any combination of taxes, authorized to be 440
levied pursuant to this section; 441
b. Have at least three municipalities; and 442
c. Have an estimated population of less than 275,000, 443
according to the most recent population estimate prepared 444
pursuant to s. 186.901, excluding the inmate population; or 445
2. Be a fiscally constrained county as described in s. 446
218.67(1). 447
448
The board of county commissioners must by majority vote approve 449
reimbursement made pursuant to this paragraph upon re ceipt of a 450
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recommendation from the tourist development council. 451
(d) The revenues to be derived from the tourist 452
development tax may be pledged to secure and liquidate revenue 453
bonds issued by the county for the purposes set forth in 454
subparagraphs (a)1., 2 ., and 5. or for the purpose of refunding 455
bonds previously issued for such purposes, or both; however, no 456
more than 50 percent of the revenues from the tourist 457
development tax may be pledged to secure and liquidate revenue 458
bonds or revenue refunding bonds issued for the purposes set 459
forth in subparagraph (a)5. Such revenue bonds and revenue 460
refunding bonds may be authorized and issued in such principal 461
amounts, with such interest rates and maturity dates, and 462
subject to such other terms, conditions, and cov enants as the 463
governing board of the county shall provide. The Legislature 464
intends that this paragraph be full and complete authority for 465
accomplishing such purposes, but such authority is supplemental 466
and additional to, and not in derogation of, any power s now 467
existing or later conferred under law. 468
(e) Any use of the local option tourist development tax 469
revenues collected pursuant to this section for a purpose not 470
expressly authorized by paragraph (3)(l) or paragraph (3)(n) or 471
paragraphs (a)-(d) of this subsection is expressly prohibited. 472
(7) AUTOMATIC EXPIRATION ON RETIREMENT OF BONDS. —473
Notwithstanding any other provision of this section, if the plan 474
for tourist development approved by the governing board of the 475
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county, as amended pursuant to paragraph (4)(d), includes the 476
acquisition, construction, extension, enlargement, remodeling, 477
repair, or improvement of a publicly owned and operated 478
convention center, sports stadium, sports arena, coliseum, or 479
auditorium, or museum or aquarium that is publicly own ed and 480
operated or owned and operated by a not -for-profit organization, 481
the county ordinance levying and imposing the tax automatically 482
expires upon the later of: 483
(a) The retirement of all bonds issued by the county for 484
financing the acquisition, constru ction, extension, enlargement, 485
remodeling, repair, or improvement of a publicly owned and 486
operated convention center, sports stadium, sports arena, 487
coliseum, or auditorium, or museum or aquarium that is publicly 488
owned and operated or owned and operated by a not-for-profit 489
organization; or 490
(b) The expiration of any agreement by the county for the 491
operation or maintenance, or both, of a publicly owned and 492
operated convention center, sports stadium, sports arena, 493
coliseum, auditorium, aquarium, or museum. Ho wever, this does 494
not preclude that county from amending the ordinance extending 495
the tax to the extent that the board of the county determines to 496
be necessary to provide funds to operate, maintain, repair, or 497
renew and replace a publicly owned and operated convention 498
center, sports stadium, sports arena, coliseum, auditorium, 499
aquarium, or museum or from enacting an ordinance that takes 500
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effect without referendum approval, unless the original 501
referendum required ordinance expiration, pursuant to the 502
provisions of this section reimposing a tourist development tax, 503
upon or following the expiration of the previous ordinance. 504
(9) COUNTY TOURISM PROMOTION AGENCIES. —In addition to any 505
other powers and duties provided for agencies created for the 506
purpose of tourism promotion by a county levying the tourist 507
development tax, such agencies are authorized and empowered to: 508
(a) Provide, arrange, and make expenditures for 509
transportation, lodging, meals, and other reasonable and 510
necessary items and services for such persons, as determined by 511
the head of the agency, in connection with the performance of 512
promotional and other du ties of the agency. However, 513
entertainment expenses shall be authorized only when meeting 514
with travel writers, tour brokers, or other persons connected 515
with the tourist industry. All travel and entertainment -related 516
expenditures in excess of $10 made pursu ant to this subsection 517
shall be substantiated by paid bills therefor. Complete and 518
detailed justification for all travel and entertainment -related 519
expenditures made pursuant to this subsection shall be shown on 520
the travel expense voucher or attached theret o. Transportation 521
and other incidental expenses, other than those provided in s. 522
112.061, shall only be authorized for officers and employees of 523
the agency, other authorized persons, travel writers, tour 524
brokers, or other persons connected with the tourist industry 525
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when traveling pursuant to paragraph (c). All other 526
transportation and incidental expenses pursuant to this 527
subsection shall be as provided in s. 112.061. Operational or 528
promotional advancements, as defined in s. 288.35(4), obtained 529
pursuant to this subsection, shall not be commingled with any 530
other funds. 531
(b) Pay by advancement or reimbursement, or a combination 532
thereof, the costs of per diem and incidental expenses of 533
officers and employees of the agency and other authorized 534
persons, for foreign travel at the current rates as specified in 535
the federal publication "Standardized Regulations (Government 536
Civilians, Foreign Areas)." The provisions of this paragraph 537
shall apply for any officer or employee of the agency traveling 538
in foreign countries f or the purposes of promoting tourism and 539
travel to the county, if such travel expenses are approved and 540
certified by the agency head from whose funds the traveler is 541
paid. As used in this paragraph, the term "authorized person" 542
shall have the same meaning as provided in s. 112.061(2)(c). 543
With the exception of provisions concerning rates of payment for 544
per diem, the provisions of s. 112.061 are applicable to the 545
travel described in this paragraph. As used in this paragraph, 546
"foreign travel" means all travel outside the United States. 547
Persons traveling in foreign countries pursuant to this 548
subsection shall not be entitled to reimbursements or 549
advancements pursuant to s. 112.061(6)(a)2. 550
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(c) Pay by advancement or reimbursement, or by a 551
combination thereof, the actual reasonable and necessary costs 552
of travel, meals, lodging, and incidental expenses of officers 553
and employees of the agency and other authorized persons when 554
meeting with travel writers, tour brokers, or other persons 555
connected with the tourist indus try, and while attending or 556
traveling in connection with travel or trade shows. With the 557
exception of provisions concerning rates of payment, the 558
provisions of s. 112.061 are applicable to the travel described 559
in this paragraph. 560
(d) Undertake marketing r esearch and advertising research 561
studies and provide reservations services and convention and 562
meetings booking services consistent with the authorized uses of 563
revenue as set forth in subsection (5). 564
1. Information given to a county tourism promotion agen cy 565
which, if released, would reveal the identity of persons or 566
entities who provide data or other information as a response to 567
a sales promotion effort, an advertisement, or a research 568
project or whose names, addresses, meeting or convention plan 569
information or accommodations or other visitation needs become 570
booking or reservation list data, is exempt from s. 119.07(1) 571
and s. 24(a), Art. I of the State Constitution. 572
2. The following information, when held by a county 573
tourism promotion agency, is exempt fr om s. 119.07(1) and s. 574
24(a), Art. I of the State Constitution: 575
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a. Booking business records, as defined in s. 255.047. 576
b. Trade secrets and commercial or financial information 577
gathered from a person and privileged or confidential, as 578
defined and interpreted under 5 U.S.C. s. 552(b)(4), or any 579
amendments thereto. 580
(e) Represent themselves to the public as convention and 581
visitors bureaus, visitors bureaus, tourist development 582
councils, vacation bureaus, or county tourism promotion agencies 583
operating under any other name or names specifically designated 584
by ordinance. 585
Section 2. (1) The changes made by this act to s. 586
125.0104, Florida Statutes, apply to all taxes levied under that 587
section on or before June 30, 2025, as that section existed 588
before July 1, 2025, and to all taxes thereafter levied pursuant 589
to s. 125.0104, Florida Statutes, as amended by this act. 590
(2) Any tourist development council created pursuant to s. 591
125.0104(4)(e), Florida Statutes, as it existed before July 1, 592
2025, shall be dissol ved no later than December 31, 2025. 593
(3) Any county tourism promotion agency created pursuant 594
to s. 125.0104(9), Florida Statutes, may continue as an agency 595
of the county after December 31, 2025, only if affirmatively 596
approved by resolution of the board of county commissioners on 597
or before December 31, 2025, and only for the express purposes 598
set forth in such resolution. 599
Section 3. Paragraph (d) of subsection (2) of section 600
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212.0306, Florida Statutes, is amended to read: 601
212.0306 Local option food a nd beverage tax; procedure for 602
levying; authorized uses; administration. — 603
(2) 604
(d) Sales in cities or towns presently imposing a 605
municipal resort tax as authorized by chapter 67 -930, Laws of 606
Florida, are exempt from the taxes authorized by subsection (1) ; 607
however, the tax authorized by paragraph (1)(b) may be levied in 608
such city or town if the governing authority of the city or town 609
adopts an ordinance that is subsequently approved by a majority 610
of the electors in such city or town voting in a referendum held 611
at a general election as defined in s. 97.021. Any tax levied in 612
a city or town pursuant to this paragraph takes effect on the 613
first day of January following the general election in which the 614
ordinance was approved. An ordinance that levies and impose s a 615
tax pursuant to this paragraph expires 8 years after the 616
effective date of the ordinance that is approved in a 617
referendum. However, an ordinance may be reenacted for 618
subsequent 8-year periods if each 8 -year period is approved in a 619
referendum to reenact an expiring tax authorized under this 620
paragraph must be held at a general election occurring within 621
the 48-month period immediately preceding the effective date of 622
the reenacted tax, and the referendum appears may appear on the 623
ballot only once within the 48-month period. 624
Section 4. Subsection (12) is added to section 212.055, 625
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Florida Statutes, to read: 626
212.055 Discretionary sales surtaxes; legislative intent; 627
authorization and use of proceeds. —It is the legislative intent 628
that any authorization for imposition of a discretionary sales 629
surtax shall be published in the Florida Statutes as a 630
subsection of this section, irrespective of the duration of the 631
levy. Each enactment shall specify the types of counties 632
authorized to levy; the rate or rates which may be imposed; the 633
maximum length of time the surtax may be imposed, if any; the 634
procedure which must be followed to secure voter approval, if 635
required; the purpose for which the proceeds may be expended; 636
and such other requirements as the Legislature may provide. 637
Taxable transactions and administrative procedures shall be as 638
provided in s. 212.054. 639
(12) REDUCTION OR REPEAL OF SURTAX. -Beginning on October 1 640
of the fourth year a surtax is levied under this section, the 641
governing board or school board that levies such surtax may, by 642
ordinance or resolution that is approved by a two -thirds vote of 643
the governing board or school board, reduce the surtax to any 644
rate allowable under this chapter, or may repeal the surtax in 645
its entirety. Any reduction or repeal shall take effect on the 646
January 1 following approval of the ordinance or resolution 647
reducing the rate of or repealing a surtax under this 648
subsection, unless January 1 of a later year is specified in the 649
ordinance or resolution. 650
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Section 5. Paragraph (b ) of subsection (2) of section 651
72.011, Florida Statutes, is amended to read: 652
72.011 Jurisdiction of circuit courts in specific tax 653
matters; administrative hearings and appeals; time for 654
commencing action; parties; deposits. — 655
(2) 656
(b) The date on which an assessment or a denial of refund 657
becomes final and procedures by which a taxpayer must be 658
notified of the assessment or of the denial of refund must be 659
established: 660
1. By rule adopted by the Department of Revenue; 661
2. With respect to assessments or r efund denials under 662
chapter 207, by rule adopted by the Department of Highway Safety 663
and Motor Vehicles; 664
3. With respect to assessments or refund denials under 665
chapters 210, 550, 561, 562, 563, 564, and 565, by rule adopted 666
by the Department of Business and Professional Regulation; or 667
4. With respect to taxes that a county collects or 668
enforces under s. 125.0104(8) s. 125.0104(10) or s. 669
212.0305(5), by an ordinance that may additionally provide for 670
informal dispute resolution procedures in accordance wi th s. 671
213.21. 672
Section 6. Subsection (1) of section 72.031, Florida 673
Statutes, is amended to read: 674
72.031 Actions under s. 72.011(1); parties; service of 675
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process.— 676
(1) In any action brought in circuit court pursuant to s. 677
72.011(1), the person initiating the action shall be the 678
plaintiff and the Department of Revenue shall be the defendant, 679
except that for actions contesting an assessment or denial of 680
refund under chapter 207 the Department of Highway Safety and 681
Motor Vehicles shall be the defendant, for actions contesting an 682
assessment or denial of refund under chapters 210, 550, 561, 683
562, 563, 564, and 565 the Department of Business and 684
Professional Regulation shal l be the defendant, and for actions 685
contesting an assessment or denial of refund of a tax imposed 686
under s. 125.0104 or s. 212.0305 by a county that has elected 687
under s. 125.0104(8) s. 125.0104(10) or s. 212.0305(5), 688
respectively, to administer the tax, th e defendant shall be the 689
county and the Department of Revenue. It shall not be necessary 690
for the Governor and Cabinet, constituting the Department of 691
Revenue, to be named as party defendants or named separately as 692
individual parties; nor shall it be necess ary for the executive 693
director of the department to be named as an individual party. 694
Section 7. Paragraph (b) of subsection (2) of section 695
212.181, Florida Statutes, is amended to read: 696
212.181 Determination of business address situs, 697
distributions, and adjustments.— 698
(2) 699
(b) A county that imposes a tourist development tax in a 700
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subcounty special district pursuant to s. 125.0104(3)(b) must 701
identify the subcounty special district addresses to which the 702
tourist development tax applies as part of the ad dress 703
information submission required under paragraph (a). This 704
paragraph does not apply to counties that self -administer the 705
tax pursuant to s. 125.0104(8) s. 125.0104(10). 706
Section 8. This act shall take effect July 1, 2025. 707