Florida Senate - 2012                                    SB 1274
       By Senator Latvala
       16-01410-12                                           20121274__
    1                        A bill to be entitled                      
    2         An act relating to the tourist development tax;
    3         amending s. 125.0104, F.S.; providing for the proceeds
    4         of the tourist development tax to be used for the
    5         benefit of certain aquariums; providing an effective
    6         date.
    8  Be It Enacted by the Legislature of the State of Florida:
   10         Section 1. Paragraph (a) of subsection (5) and subsection
   11  (7) of section 125.0104, Florida Statutes, are amended to read:
   12         125.0104 Tourist development tax; procedure for levying;
   13  authorized uses; referendum; enforcement.—
   14         (5) AUTHORIZED USES OF REVENUE.—
   15         (a) All tax revenues received pursuant to this section by a
   16  county imposing the tourist development tax shall be used by
   17  that county for the following purposes only:
   18         1. To acquire, construct, extend, enlarge, remodel, repair,
   19  improve, maintain, operate, or promote one or more publicly
   20  owned and operated convention centers, sports stadiums, sports
   21  arenas, coliseums, or auditoriums, aquariums, or museums that
   22  are publicly owned and operated or owned and operated by not
   23  for-profit organizations and open to the public, within the
   24  boundaries of the county or subcounty special taxing district in
   25  which the tax is levied. Tax revenues received pursuant to this
   26  section may also be used for promotion of zoological parks that
   27  are publicly owned and operated or owned and operated by not
   28  for-profit organizations and open to the public. However, these
   29  purposes may be implemented through service contracts and leases
   30  with lessees with sufficient expertise or financial capability
   31  to operate such facilities;
   32         2. To promote and advertise tourism in the State of Florida
   33  and nationally and internationally; however, if tax revenues are
   34  expended for an activity, service, venue, or event, the
   35  activity, service, venue, or event shall have as one of its main
   36  purposes the attraction of tourists as evidenced by the
   37  promotion of the activity, service, venue, or event to tourists;
   38         3. To fund convention bureaus, tourist bureaus, tourist
   39  information centers, and news bureaus as county agencies or by
   40  contract with the chambers of commerce or similar associations
   41  in the county, which may include any indirect administrative
   42  costs for services performed by the county on behalf of the
   43  promotion agency; or
   44         4. To finance beach park facilities or beach improvement,
   45  maintenance, renourishment, restoration, and erosion control,
   46  including shoreline protection, enhancement, cleanup, or
   47  restoration of inland lakes and rivers to which there is public
   48  access as those uses relate to the physical preservation of the
   49  beach, shoreline, or inland lake or river. However, any funds
   50  identified by a county as the local matching source for beach
   51  renourishment, restoration, or erosion control projects included
   52  in the long-range budget plan of the state’s Beach Management
   53  Plan, pursuant to s. 161.091, or funds contractually obligated
   54  by a county in the financial plan for a federally authorized
   55  shore protection project may not be used or loaned for any other
   56  purpose. In counties of less than 100,000 population, no more
   57  than 10 percent of the revenues from the tourist development tax
   58  may be used for beach park facilities.
   60  in this section to the contrary notwithstanding, if the plan for
   61  tourist development approved by the governing board of the
   62  county, as amended from time to time pursuant to paragraph
   63  (4)(d), includes the acquisition, construction, extension,
   64  enlargement, remodeling, repair, or improvement of a publicly
   65  owned and operated convention center, sports stadium, sports
   66  arena, coliseum, or auditorium, aquarium, or a museum that is
   67  publicly owned and operated or owned and operated by a not-for
   68  profit organization, the county ordinance levying and imposing
   69  the tax shall automatically expire upon the later of:
   70         (a) Retirement of all bonds issued by the county for
   71  financing the same; or
   72         (b) The expiration of any agreement by the county for the
   73  operation or maintenance, or both, of a publicly owned and
   74  operated convention center, sports stadium, sports arena,
   75  coliseum, auditorium, aquarium, or museum. However, nothing
   76  herein shall preclude that county from amending the ordinance
   77  extending the tax to the extent that the board of the county
   78  determines to be necessary to provide funds with which to
   79  operate, maintain, repair, or renew and replace a publicly owned
   80  and operated convention center, sports stadium, sports arena,
   81  coliseum, auditorium, aquarium, or museum or from enacting an
   82  ordinance which shall take effect without referendum approval,
   83  unless the original referendum required ordinance expiration,
   84  pursuant to the provisions of this section reimposing a tourist
   85  development tax, upon or following the expiration of the
   86  previous ordinance.
   87         Section 2. This act shall take effect July 1, 2012.