Senate Bill sb1290c1

    Florida Senate - 2004                           CS for SB 1290

    By the Committee on Comprehensive Planning; and Senator Clary





    316-2170-04

  1                      A bill to be entitled

  2         An act relating to local government finance;

  3         amending s. 1 of chapter 67-930, Laws of

  4         Florida, as amended; authorizing additional

  5         municipalities to levy the municipal resort tax

  6         on transient rentals; limiting the tax rate;

  7         requiring referendum approval before the tax

  8         may be newly imposed; amending s. 6 of chapter

  9         67-930, Laws of Florida; authorizing additional

10         uses of municipal resort tax revenues;

11         providing an effective date.

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13  Be It Enacted by the Legislature of the State of Florida:

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15         Section 1.  Section 1 of chapter 67-930, Laws of

16  Florida, as amended by chapters 93-286 and 94-344, Laws of

17  Florida, is amended to read:

18         Section 1.  All cities and towns, in counties that have

19  of the state having a population of not fewer less than three

20  hundred thirty thousand (330,000) and not more than three

21  hundred forty thousand (340,000), and in counties having a

22  population of more than nine hundred thousand (900,000),

23  according to the latest official decennial census, whose

24  charter specifically provides now or whose charter is so

25  amended prior to January 1, 1968, for the levy of the exact

26  tax as herein set forth, are hereby given the right, power,

27  and authority by ordinance to impose, levy, and collect a tax

28  within their corporate limits, to be known as a municipal

29  resort tax, upon the rent of every occupancy of a room or

30  rooms in any hotel, motel, apartment house, rooming house, or

31  tourist or trailer camp, as the same are defined in part I,

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    Florida Senate - 2004                           CS for SB 1290
    316-2170-04




 1  chapter 212, Florida Statutes, and upon the retail sale price

 2  of all items of food or beverages sold at retail, and of

 3  alcoholic beverages sold at retail for consumption on the

 4  premises, at any place of business required by law to be

 5  licensed by the state hotel and restaurant commission or by

 6  the state beverage department. Each municipality in counties

 7  that have a population of not fewer than 170,000 and not more

 8  than 180,000, and all municipalities in such counties have a

 9  population of less than 20,000, according to the latest

10  official decennial census, may impose, levy, and collect a tax

11  within the corporate limits, to be known as a municipal resort

12  tax, which shall be levied upon the rent of every occupancy of

13  a room or rooms in any hotel, motel, apartment house, rooming

14  house, or tourist or trailer camp, as defined in chapter 212,

15  Florida Statutes, at a rate not to exceed 2 percent.;

16  provided, However, this tax does shall not apply to those

17  sales the amount of which is less than 50 fifty cents or (50 )

18  nor to sales of food or beverages delivered to a person's home

19  under a contract providing for deliveries on a regular

20  schedule when the price of each meal is less than $10 ten

21  dollars. A municipality may not commence imposition of the tax

22  after the effective date of this act unless imposition is

23  approved by the electors of the municipality by referendum.

24  Once a municipality qualifies and imposes the tax, it shall

25  continue to qualify pursuant to this section for as long as

26  the ordinance remains valid.

27         Section 2.  Section 6 of chapter 67-930, Laws of

28  Florida, is amended to read:

29         Section 6.  Any funds received under and by virtue of

30  the municipal resort tax imposed or levied under the authority

31  of this act shall be used for the following purposes only:

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    Florida Senate - 2004                           CS for SB 1290
    316-2170-04




 1  creating and maintenance of convention and publicity bureaus,

 2  cultural and art centers, enhancement of tourism, publicity

 3  and advertising purposes, transportation improvements,

 4  including, but not limited to, sidewalks, pathways and bike

 5  lanes, and beach restoration, artificial reef construction,

 6  stormwater management, land acquisition, and for the future

 7  cost, purchase, building, designing, engineering, planning,

 8  repairing, reconditioning, altering, expanding, maintaining,

 9  servicing and otherwise operating auditoriums, community

10  houses, convention halls, convention buildings or structures,

11  and other related purposes, including relief from ad valorem

12  taxes heretofore levied for such purposes.

13         Section 3.  This act shall take effect upon becoming a

14  law.

15  

16          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
17                             SB 1290

18                                 

19  This Committee Substitute differs from the bill as filed in
    that it limits the expansion of authority to levy the
20  municipal resort tax only to municipalities in Okaloosa
    County, limits this expansion to the transient rental portion
21  of the tax, and limits the rate of the tax to 2 percent. In
    addition, it expands the authorized uses of tax proceeds.
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