Florida Senate - 2025                        COMMITTEE AMENDMENT
       Bill No. SB 1664
       
       
       
       
       
       
                                Ì844936HÎ844936                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  03/27/2025           .                                
                                       .                                
                                       .                                
                                       .                                
       —————————————————————————————————————————————————————————————————




       —————————————————————————————————————————————————————————————————
       The Committee on Community Affairs (Trumbull) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Paragraph (n) of subsection (3) of section
    6  125.0104, Florida Statutes, is amended, and paragraphs (f)
    7  through (i) are added to subsection (4) of that section, to
    8  read:
    9         125.0104 Tourist development tax; procedure for levying;
   10  authorized uses; referendum; enforcement.—
   11         (3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.—
   12         (n) In addition to any other tax that is imposed under this
   13  section, a county that has imposed the tax under paragraph (l)
   14  may impose an additional tax that is no greater than 1 percent
   15  on the exercise of the privilege described in paragraph (a) by
   16  ordinance approved by referendum pursuant to subsection (6) to:
   17         1. Pay the debt service on bonds issued to finance:
   18         a. The construction, reconstruction, or renovation of a
   19  facility either publicly owned and operated, or publicly owned
   20  and operated by the owner of a professional sports franchise or
   21  other lessee with sufficient expertise or financial capability
   22  to operate such facility, and to pay the planning and design
   23  costs incurred prior to the issuance of such bonds for a new
   24  professional sports franchise as defined in s. 288.1162.
   25         b. The acquisition, construction, reconstruction, or
   26  renovation of a facility either publicly owned and operated, or
   27  publicly owned and operated by the owner of a professional
   28  sports franchise or other lessee with sufficient expertise or
   29  financial capability to operate such facility, and to pay the
   30  planning and design costs incurred prior to the issuance of such
   31  bonds for a retained spring training franchise.
   32         2. 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  
   39  A county that imposes the tax authorized in this paragraph may
   40  not expend any ad valorem tax revenues for the acquisition,
   41  construction, reconstruction, or renovation of a facility for
   42  which tax revenues are used pursuant to subparagraph 1. The
   43  provision of paragraph (b) which prohibits any county authorized
   44  to levy a convention development tax pursuant to s. 212.0305
   45  from levying more than the 2-percent tax authorized by this
   46  section shall not apply to the additional tax authorized by this
   47  paragraph in counties which levy convention development taxes
   48  pursuant to s. 212.0305(4)(a). The provisions of paragraphs
   49  (4)(a)-(d) do Subsection (4) does not apply to the adoption of
   50  the additional tax authorized in this paragraph. The effective
   51  date of the levy and imposition of the tax authorized under this
   52  paragraph is the first day of the second month following
   53  approval of the ordinance by referendum or the first day of any
   54  subsequent month specified in the ordinance. A certified copy of
   55  such ordinance shall be furnished by the county to the
   56  Department of Revenue within 10 days after approval of the
   57  ordinance.
   58         (4) ORDINANCE LEVY TAX; PROCEDURE.—
   59         (f) Any tax imposed pursuant to this section and in effect
   60  on June 30, 2025, must be renewed by an ordinance approved in a
   61  referendum held pursuant to subsection (6) on or before January
   62  1, 2033, in order to remain in effect after January 1, 2033.
   63         (g) The state covenants with holders of bonds or other
   64  instruments of indebtedness issued by counties before July 1,
   65  2025, that it will not impair or materially alter the rights of
   66  those holders or relieve counties of the duty to meet their
   67  obligations as a result of previous pledges or assignments
   68  entered into under this section as it existed before July 1,
   69  2025. Paragraph (f) does not apply in any case in which the
   70  proceeds of a tax levied pursuant to this section on or before
   71  June 30, 2025, have been pledged to secure and liquidate revenue
   72  bonds or revenue refunding bonds as authorized by this section,
   73  unless such bonds are retired before January 1, 2033. If the
   74  bonds are not retired before January 1, 2033, paragraph (f)
   75  applies as though January 1, 2033, were instead replaced with
   76  January 1 of the year following the retirement of such bonds.
   77         (h) Except as provided in paragraph (i), an ordinance that
   78  levies and imposes a tax pursuant to this section expires 8
   79  years after the effective date of the ordinance that is approved
   80  in a referendum, but may be renewed for subsequent 8-year
   81  periods if each 8-year period is approved in a referendum held
   82  pursuant to subsection (6).
   83         (i) A new or reenacted tax levied under this section may be
   84  levied for a term of no more than 30 years, if:
   85         1. The proceeds of the tax will be used for the purpose of
   86  servicing bond indebtedness;
   87         2. The ordinance enacting a new tax, or reenacting an
   88  existing tax, specifies that the proceeds from the new or
   89  reenacted tax will be used for the purpose of servicing bond
   90  indebtedness; specifies the maximum duration of such bond
   91  indebtedness, not to exceed 30 years; and provides specificity
   92  regarding what the purposes of the bond indebtedness are; and
   93         3. The referendum question on the ballot pursuant to
   94  paragraph (6)(b) specifies that the proceeds of the tax will be
   95  used for the purpose of servicing bond indebtedness and includes
   96  a brief and general description of the purposes for which the
   97  indebtedness will be incurred and the maximum length of time the
   98  tax may be imposed.
   99         Section 2. Paragraph (d) of subsection (2) of section
  100  212.0306, Florida Statutes, is amended to read:
  101         212.0306 Local option food and beverage tax; procedure for
  102  levying; authorized uses; administration.—
  103         (2)
  104         (d) Sales in cities or towns presently imposing a municipal
  105  resort tax as authorized by chapter 67-930, Laws of Florida, are
  106  exempt from the taxes authorized by subsection (1); however, the
  107  tax authorized by paragraph (1)(b) may be levied in such city or
  108  town if the governing authority of the city or town adopts an
  109  ordinance that is subsequently approved by a majority of the
  110  electors in such city or town voting in a referendum held at a
  111  general election as defined in s. 97.021. Any tax levied in a
  112  city or town pursuant to this paragraph takes effect on the
  113  first day of January following the general election in which the
  114  ordinance was approved. An ordinance that levies and imposes a
  115  tax pursuant to this paragraph expires 8 years after the
  116  effective date of the ordinance that is approved in a
  117  referendum. However, an ordinance may be reenacted for
  118  subsequent 8-year periods if each 8-year period is approved in a
  119  referendum to reenact an expiring tax authorized under this
  120  paragraph must be held at a general election occurring within
  121  the 48-month period immediately preceding the effective date of
  122  the reenacted tax, and the referendum appears may appear on the
  123  ballot only once within the 48-month period.
  124         Section 3. Subsection (11) of section 212.055, Florida
  125  Statutes, is renumbered as subsection (12), paragraphs (c) and
  126  (f) of subsection (1) are amended, and a new subsection (11) is
  127  added to that section, to read:
  128         212.055 Discretionary sales surtaxes; legislative intent;
  129  authorization and use of proceeds.—It is the legislative intent
  130  that any authorization for imposition of a discretionary sales
  131  surtax shall be published in the Florida Statutes as a
  132  subsection of this section, irrespective of the duration of the
  133  levy. Each enactment shall specify the types of counties
  134  authorized to levy; the rate or rates which may be imposed; the
  135  maximum length of time the surtax may be imposed, if any; the
  136  procedure which must be followed to secure voter approval, if
  137  required; the purpose for which the proceeds may be expended;
  138  and such other requirements as the Legislature may provide.
  139  Taxable transactions and administrative procedures shall be as
  140  provided in s. 212.054.
  141         (1) CHARTER COUNTY AND REGIONAL TRANSPORTATION SYSTEM
  142  SURTAX.—
  143         (c)1. The proposal to adopt a discretionary sales surtax as
  144  provided in this subsection and to create a trust fund within
  145  the county accounts shall be placed on the ballot in accordance
  146  with law and must be approved in a referendum held at a general
  147  election in accordance with subsection (10).
  148         2. If the proposal to adopt a surtax is by initiative, the
  149  petition sponsor must, at least 180 days before the proposed
  150  referendum, comply with all of the following:
  151         a. Provide a copy of the final resolution or ordinance to
  152  the Office of Program Policy Analysis and Government
  153  Accountability. The Office of Program Policy Analysis and
  154  Government Accountability shall procure a certified public
  155  accountant in accordance with subsection (12) (11) for the
  156  performance audit.
  157         b. File the initiative petition and its required valid
  158  signatures with the supervisor of elections. The supervisor of
  159  elections shall verify signatures and retain signature forms in
  160  the same manner as required for initiatives under s.
  161  100.371(11).
  162         3. The failure of an initiative sponsor to comply with the
  163  requirements of subparagraph 2. renders any referendum held
  164  void.
  165         (f) Any discretionary sales surtax levied under this
  166  subsection pursuant to a referendum held on or after July 1,
  167  2020, may not be levied for more than 30 years.
  168         (11) LIMITATIONS ON LEVY.—
  169         (a) Any surtax imposed pursuant to this section and in
  170  effect on June 30, 2025, which is required to be approved by
  171  voters in a referendum under this section must be renewed by an
  172  ordinance, or resolution for the purpose of the surtax
  173  authorized under subsection (6), approved in a referendum held
  174  pursuant to subsection (10) on or before January 1, 2033, in
  175  order to remain in effect after January 1, 2033.
  176         (b) The state covenants with holders of bonds or other
  177  instruments of indebtedness issued by counties or school boards
  178  before July 1, 2025, that it will not impair or materially alter
  179  the rights of those holders or relieve counties or school boards
  180  of the duty to meet their obligations as a result of previous
  181  pledges or assignments entered into under this section as it
  182  existed before July 1, 2025. Paragraph (a) does not apply in any
  183  case in which the proceeds of a tax levied pursuant to this
  184  section on or before June 30, 2025, have been pledged to secure
  185  and liquidate revenue bonds or revenue refunding bonds as
  186  authorized by this section, unless such bonds are retired before
  187  January 1, 2033. If the bonds are not retired before January 1,
  188  2033, paragraph (a) shall apply as though January 1, 2033, were
  189  instead replaced with January 1 of the year following the
  190  retirement of such bonds.
  191         (c) Except as provided in paragraph (4)(b) and paragraph
  192  (d), any new or reenacted discretionary sales surtax levied
  193  pursuant to a referendum held on or after July 1, 2025, may not
  194  be levied for more than 8 years unless reenacted by ordinance,
  195  or resolution for the purpose of the surtax authorized under
  196  subsection (6), subject to approval by a majority of the
  197  electors voting in a subsequent referendum held pursuant to
  198  subsection (10).
  199         (d) A new or reenacted surtax levied under this section may
  200  be levied for a term of no more than 30 years, if:
  201         1. The proceeds of the surtax will be used for the purpose
  202  of servicing bond indebtedness;
  203         2. The ordinance, or resolution for the purpose of the
  204  surtax authorized under subsection (6), enacting a new surtax,
  205  or reenacting an existing surtax specifies that the proceeds
  206  from the new or reenacted surtax will be used for the purpose of
  207  servicing bond indebtedness; specifies the maximum duration of
  208  such bond indebtedness, not to exceed 30 years; and provides
  209  specificity regarding what the purposes of the bond indebtedness
  210  are; and
  211         3. The referendum question on the ballot specifies that the
  212  proceeds of the surtax will be used for the purpose of servicing
  213  bond indebtedness and includes a brief and general description
  214  of the purposes for which the indebtedness will be incurred and
  215  the maximum length of time the surtax may be imposed.
  216         (e) The provisions of this subsection do not apply to the
  217  enactment or reenactment of the surtax authorized under
  218  subsection (9).
  219         Section 4. This act shall take effect July 1, 2025.
  220  
  221  ================= T I T L E  A M E N D M E N T ================
  222  And the title is amended as follows:
  223         Delete everything before the enacting clause
  224  and insert:
  225                        A bill to be entitled                      
  226         An act relating to local option taxes; amending s.
  227         125.0104, F.S.; requiring specified taxes to be
  228         renewed by an ordinance in a specified manner;
  229         providing an exception; providing construction;
  230         providing for the expiration of specified ordinances;
  231         authorizing the adoption of new ordinances; providing
  232         an exception; amending s. 212.0306, F.S.; providing
  233         for the expiration of specified ordinances;
  234         authorizing the adoption of new ordinances; amending
  235         s. 212.055, F.S.; requiring specified taxes to be
  236         renewed by an ordinance in a specified manner;
  237         providing an exception; providing construction;
  238         providing for the expiration of specified ordinances;
  239         authorizing the adoption of new ordinances; providing
  240         an exception; providing an effective date.