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.