Florida 2025 Regular Session

Florida House Bill H6031 Compare Versions

Only one version of the bill is available at this time.

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10	10	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
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14	14	A bill to be entitled 1
15	15	An act relating to tourist development taxes; amending 2
16	16	s. 125.0104, F.S.; deleting a provision requiring a 3
17	17	specified percentage of all tourist development tax 4
18	18	revenues to be used to promote and advertise tourism; 5
19	19	providing an effective date. 6
20	20	7
21	21	Be It Enacted by the Legislature of the State of Florida: 8
22	22	9
23	23	Section 1. Paragraph (a) of subsection (5) of section 10
24	24	125.0104, Florida Statutes, is amended to read: 11
25	25	125.0104 Tourist development tax; procedure for levying; 12
26	26	authorized uses; referendum; enforcement. — 13
27	27	(5) AUTHORIZED USES OF REVENUE. — 14
28	28	(a) All tax revenues received pursuant to this section by 15
29	29	a county imposing the tourist development tax shall be used by 16
30	30	that county for the following purposes only: 17
31	31	1. To acquire, construct, extend, enlarge, remodel, 18
32	32	repair, improve, maintain, operate, or promote one or more: 19
33	33	a. Publicly owned and operated convention centers, sports 20
34	34	stadiums, sports arenas, coliseums, or auditoriums within the 21
35	35	boundaries of the county or subcounty special taxing district in 22
36	36	which the tax is levied; 23
37	37	b. Auditoriums that are publicly owned but are operated by 24
38	38	organizations that are exempt from federal taxation pursuant to 25
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47	47	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
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51	51	26 U.S.C. s. 501(c)(3) and open to the public, within the 26
52	52	boundaries of the county or subcounty special taxing district in 27
53	53	which the tax is levied; or 28
54	54	c. Aquariums or museums that are publicly owned and 29
55	55	operated or owned and operated by not -for-profit organizations 30
56	56	and open to the public, within the boundaries of the county or 31
57	57	subcounty special taxing district in which the tax is levied; 32
58	58	2. To promote zoological parks that are publicly owned and 33
59	59	operated or owned and operated by not -for-profit organizations 34
60	60	and open to the public; 35
61	61	3. To promote and advertise tourism in this state and 36
62	62	nationally and internationally; however, if tax revenues are 37
63	63	expended for an activity, service, venue, or event, the 38
64	64	activity, service, venue, or event must have as one of its main 39
65	65	purposes the attraction of tourists as evidenced by the 40
66	66	promotion of the activity, service, venue, or event to tourists; 41
67	67	4. To fund convention bureaus, tourist bureaus, tourist 42
68	68	information centers, and news bureaus as county agencies or by 43
69	69	contract with the chambers of commerce or similar associations 44
70	70	in the county, which may include any indirect administrative 45
71	71	costs for services performed by the county on behalf of the 46
72	72	promotion agency; 47
73	73	5. To finance beach park facilities, or beach, channel, 48
74	74	estuary, or lagoon improvement, maintenance, renourishment, 49
75	75	restoration, and erosion control, including construction of 50
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84	84	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
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88	88	beach groins and shoreline protection, enhancement, cleanup, or 51
89	89	restoration of inland lakes and rivers to which there is public 52
90	90	access as those uses re late to the physical preservation of the 53
91	91	beach, shoreline, channel, estuary, lagoon, or inland lake or 54
92	92	river. However, any funds identified by a county as the local 55
93	93	matching source for beach renourishment, restoration, or erosion 56
94	94	control projects included in the long-range budget plan of the 57
95	95	state's Beach Management Plan, pursuant to s. 161.091, or funds 58
96	96	contractually obligated by a county in the financial plan for a 59
97	97	federally authorized shore protection project may not be used or 60
98	98	loaned for any other purpo se. In counties of fewer than 100,000 61
99	99	population, up to 10 percent of the revenues from the tourist 62
100	100	development tax may be used for beach park facilities; or 63
101	101	6. To acquire, construct, extend, enlarge, remodel, 64
102	102	repair, improve, maintain, operate, or finan ce public facilities 65
103	103	within the boundaries of the county or subcounty special taxing 66
104	104	district in which the tax is levied, if the public facilities 67
105	105	are needed to increase tourist -related business activities in 68
106	106	the county or subcounty special district and ar e recommended by 69
107	107	the county tourist development council created pursuant to 70
108	108	paragraph (4)(e). Tax revenues may be used for any related land 71
109	109	acquisition, land improvement, design and engineering costs, and 72
110	110	all other professional and related costs required t o bring the 73
111	111	public facilities into service. As used in this subparagraph, 74
112	112	the term "public facilities" means major capital improvements 75
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121	121	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
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125	125	that have a life expectancy of 5 or more years, including, but 76
126	126	not limited to, transportation, sanitary sewer, solid was te, 77
127	127	drainage, potable water, and pedestrian facilities. Tax revenues 78
128	128	may be used for these purposes only if the following conditions 79
129	129	are satisfied: 80
130	130	a. In the county fiscal year immediately preceding the 81
131	131	fiscal year in which the tax revenues were initially used for 82
132	132	such purposes, at least $10 million in tourist development tax 83
133	133	revenue was received; 84
134	134	b. The county governing board approves the use for the 85
135	135	proposed public facilities by a vote of at least two -thirds of 86
136	136	its membership; 87
137	137	c. No more than 70 percent of the cost of the proposed 88
138	138	public facilities will be paid for with tourist development tax 89
139	139	revenues, and sources of funding for the remaining cost are 90
140	140	identified and confirmed by the county governing board; and 91
141	141	d. At least 40 percent of all tourist development tax 92
142	142	revenues collected in the county are spent to promote and 93
143	143	advertise tourism as provided by this subsection; and 94
144	144	d.e. An independent professional analysis, performed at 95
145	145	the expense of the county tourist development council, 96
146	146	demonstrates the positive impact of the infrastructure project 97
147	147	on tourist-related businesses in the county. 98
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149	149	Subparagraphs 1. and 2. may be implemented through service 100
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158	158	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
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162	162	contracts and leases with lessees that have sufficient expertise 101
163	163	or financial capability to op erate such facilities. 102
164	164	Section 2. This act shall take effect July 1, 2025. 103