Florida Senate - 2016                                    SB 1520
       
       
        
       By Senator Gaetz
       
       1-00465A-16                                           20161520__
    1                        A bill to be entitled                      
    2         An act relating to tourist development taxes; amending
    3         s. 125.0104, F.S.; specifying additional uses for
    4         revenues received from tourist development taxes for
    5         certain coastal counties; conforming a cross
    6         reference; providing an effective date.
    7          
    8  Be It Enacted by the Legislature of the State of Florida:
    9  
   10         Section 1. Paragraph (c) of subsection (5) of section
   11  125.0104, Florida Statutes, is redesignated as paragraph (d),
   12  present paragraph (d) is amended, and a new paragraph (c) is
   13  added to that subsection, to read:
   14         125.0104 Tourist development tax; procedure for levying;
   15  authorized uses; referendum; enforcement.—
   16         (5) AUTHORIZED USES OF REVENUE.—
   17         (c) A coastal county with at least nine municipalities and
   18  an estimated population of less than 225,000 according to the
   19  most recent population estimate prepared pursuant to s. 186.901,
   20  excluding the inmate population, may also use tax revenues
   21  received pursuant to this section to fund beach safety personnel
   22  and lifeguard operational activities in areas with public
   23  access.
   24         (e)(d) Any use of the local option tourist development tax
   25  revenues collected pursuant to this section for a purpose not
   26  expressly authorized by paragraph (3)(l) or paragraph (3)(n) or
   27  paragraph (a), paragraph (b), or paragraph (c), or paragraph (d)
   28  of this subsection is expressly prohibited.
   29         Section 2. This act shall take effect July 1, 2016.