CODING: Words stricken are deletions; words underlined are additions.House Bill 0103
Florida House of Representatives - 1997 HB 103
By Representative Jones
1 A bill to be entitled
2 An act relating to tax on sales, use, and other
3 transactions; creating s. 212.0607, F.S.;
4 imposing a surcharge on the sale of certain
5 cruise ship admissions or tickets; providing
6 rates of the surcharge; providing exemptions;
7 providing that the proceeds shall be deposited
8 in the Ecosystem Management and Restoration
9 Trust Fund and used exclusively to implement a
10 statewide beach management plan; providing for
11 administration, collection, and enforcement;
12 providing for rules; providing an effective
13 date.
14
15 WHEREAS, tourism is a key component of Florida's
16 economy, generating more than $40 billion in revenue annually,
17 and
18 WHEREAS, during the decade of the 1990's, the number of
19 tourists visiting Florida annually has shown virtually no
20 gain, thereby negatively impacting the state's economy, and
21 WHEREAS, Florida is facing increasing competition for
22 tourists from beach resorts in the Caribbean and Mexico, and
23 WHEREAS, Florida's number one tourist attraction is her
24 beautiful beaches, many of which have become badly eroded
25 through neglect and insufficient funding of the state's beach
26 management program, and
27 WHEREAS, a sound and cost-efficient strategy to attract
28 additional tourists to Florida is to restore and beautify the
29 state's recreational beach system, and
30 WHEREAS, studies show that a major cause of beach
31 erosion in Florida is the presence of deep channels and
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Florida House of Representatives - 1997 HB 103
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1 protective navigation structures at ports and harbors which
2 interrupt the littoral movement of sand that otherwise would
3 naturally renourish the beaches, and
4 WHEREAS, beach erosion has been declared, pursuant to
5 s. 161.088, Florida Statutes, to be a serious menace to the
6 economy and general welfare of the state, and the Legislature
7 has declared it to be a necessary governmental responsibility
8 to manage and protect Florida's beaches from erosion, and
9 WHEREAS, Florida's beaches serve visitors and residents
10 alike in providing unparalleled recreational opportunities,
11 and
12 WHEREAS, Florida's beaches and dunes provide
13 environmentally compatible storm protection to upland
14 development, protecting more than $150 billion in property
15 values in the state, and
16 WHEREAS, the Legislature has long recognized the need
17 for substantial funding to manage and protect Florida's stable
18 beaches and to repair and restore those beaches experiencing
19 erosion, NOW, THEREFORE,
20
21 Be It Enacted by the Legislature of the State of Florida:
22
23 Section 1. Section 212.0607, Florida Statutes, is
24 created to read:
25 212.0607 Cruise ship surcharge.--
26 (1) A surcharge is imposed upon the sale of every
27 cruise ship admission or ticket for each embarkation and each
28 debarkation originating at a Florida deepwater port designated
29 in s. 403.021(9)(b), regardless of whether the cruise vessel
30 is licensed in Florida. If the cruise is 24 hours or longer
31 in duration, the surcharge shall be $5. If the cruise is less
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Florida House of Representatives - 1997 HB 103
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1 than 24 hours in duration, the surcharge shall be $1. The
2 surcharge is subject to all applicable taxes imposed by this
3 chapter. The surcharge does not apply to any admission fee
4 paid or ticket purchased for the purpose of sports,
5 commercial, or recreational fishing, diving, or sightseeing.
6 (2) Notwithstanding the provisions of s. 212.20, and
7 less costs of administration, 100 percent of the proceeds of
8 this surcharge shall be deposited in a separate account in the
9 Ecosystem Management and Restoration Trust Fund. For purposes
10 of this section, "proceeds" of the surcharge means all funds
11 collected and received by the department under this section,
12 including interest and penalties on delinquent surcharges.
13 (3) Funds deposited in the Ecosystem Management and
14 Restoration Trust Fund pursuant to this section shall be used
15 exclusively for studies and projects to implement a
16 comprehensive statewide beach management plan, including
17 erosion control, beach preservation, beach restoration, beach
18 renourishment, and hurricane protection, pursuant to chapter
19 161. Eligible activities shall also include innovative
20 enhancement and mitigation projects addressing the coastal
21 environments for those ports listed in s. 403.021(9)(b).
22 Ports-related eligible activities may include dredge material
23 management, recycling of beach quality sand, and sand transfer
24 to adjacent beaches. Eligible costs shall include those
25 expenses not reimbursed through the Federal Harbor Maintenance
26 Trust Fund. Such funds shall not be used for any other
27 purpose.
28 (4) Except as provided in this section, the department
29 shall administer, collect, and enforce the surcharge. The
30 provisions of this chapter which apply to interest and
31 penalties on delinquent taxes shall apply to the surcharge.
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Florida House of Representatives - 1997 HB 103
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1 The surcharge shall not be included in the calculation of
2 estimated taxes pursuant to s. 212.11. The dealer's credit
3 provided in s. 212.12 shall not apply to any amount collected
4 under this section.
5 Section 2. The Department of Revenue is authorized to
6 adopt administrative rules to collect, implement, and enforce
7 the surcharge imposed by this act.
8 Section 3. This act shall take effect upon becoming a
9 law. The surcharge imposed by this act shall become due and
10 collectible beginning July 1, 1997.
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13 HOUSE SUMMARY
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Imposes a surcharge on the sale of certain cruise ship
15 admissions or tickets at the rate of $5 for cruises of 24
hours or longer and $1 for less than 24 hours. Exempts
16 fishing, diving, and sightseeing cruises. Provides that
the proceeds shall be deposited in the Ecosystem
17 Management and Restoration Trust Fund and used
exclusively to implement a statewide beach management
18 plan.
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