Florida Senate - 2017 SB 68 By Senator Grimsley 26-00138A-17 201768__ 1 A bill to be entitled 2 An act relating to the tourist development tax; 3 amending s. 125.0104, F.S.; authorizing counties 4 imposing the tourist development tax to use those tax 5 revenues for auditoriums that are publicly owned but 6 operated by specified organizations under certain 7 circumstances; providing an effective date. 8 9 Be It Enacted by the Legislature of the State of Florida: 10 11 Section 1. Paragraph (a) of subsection (5) of section 12 125.0104, Florida Statutes, is amended to read: 13 125.0104 Tourist development tax; procedure for levying; 14 authorized uses; referendum; enforcement.— 15 (5) AUTHORIZED USES OF REVENUE.— 16 (a) All tax revenues received pursuant to this section by a 17 county imposing the tourist development tax shall be used by 18 that county for the following purposes only: 19 1. To acquire, construct, extend, enlarge, remodel, repair, 20 improve, maintain, operate, or promote one or more: 21 a. Auditoriums,
Publicly owned and operatedconvention 22 centers, sports stadiums, sports arenas, or coliseums that are 23 publicly owned and operated, or auditoriums that are publicly 24 owned but operated by 26 U.S.C. s. 501(c)(3) organizations and 25 open to the public, within the boundaries of the county or 26 subcounty special taxing district in which the tax is levied; or 27 b. Aquariums or museums that are publicly owned and 28 operated or owned and operated by not-for-profit organizations 29 and open to the public, within the boundaries of the county or 30 subcounty special taxing district in which the tax is levied; 31 2. To promote zoological parks that are publicly owned and 32 operated or owned and operated by not-for-profit organizations 33 and open to the public; 34 3. To promote and advertise tourism in this state and 35 nationally and internationally; however, if tax revenues are 36 expended for an activity, service, venue, or event, the 37 activity, service, venue, or event must have as one of its main 38 purposes the attraction of tourists as evidenced by the 39 promotion of the activity, service, venue, or event to tourists; 40 4. To fund convention bureaus, tourist bureaus, tourist 41 information centers, and news bureaus as county agencies or by 42 contract with the chambers of commerce or similar associations 43 in the county, which may include any indirect administrative 44 costs for services performed by the county on behalf of the 45 promotion agency; or 46 5. To finance beach park facilities or beach improvement, 47 maintenance, renourishment, restoration, and erosion control, 48 including shoreline protection, enhancement, cleanup, or 49 restoration of inland lakes and rivers to which there is public 50 access as those uses relate to the physical preservation of the 51 beach, shoreline, or inland lake or river. However, any funds 52 identified by a county as the local matching source for beach 53 renourishment, restoration, or erosion control projects included 54 in the long-range budget plan of the state’s Beach Management 55 Plan, pursuant to s. 161.091, or funds contractually obligated 56 by a county in the financial plan for a federally authorized 57 shore protection project may not be used or loaned for any other 58 purpose. In counties of fewer than 100,000 population, up to 10 59 percent of the revenues from the tourist development tax may be 60 used for beach park facilities. 61 62 Subparagraphs 1. and 2. may be implemented through service 63 contracts and leases with lessees that have sufficient expertise 64 or financial capability to operate such facilities. 65 Section 2. This act shall take effect July 1, 2017.