CODING: Words stricken are deletions; words underlined are additions.House Bill 0277
Florida House of Representatives - 1997 HB 277
By Representative Saunders
1 A bill to be entitled
2 An act relating to the local option tourist
3 development tax; amending s. 125.0104, F.S.;
4 authorizing use of tax revenues to acquire
5 property for beach parking or beach access and
6 to construct or improve existing beach parking
7 facilities or beach access areas; authorizing
8 issuance of bonds; providing an effective date.
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10 Be It Enacted by the Legislature of the State of Florida:
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12 Section 1. Subsection (5) of section 125.0104, Florida
13 Statutes, 1996 Supplement, is amended to read:
14 125.0104 Tourist development tax; procedure for
15 levying; authorized uses; referendum; enforcement.--
16 (5) AUTHORIZED USES OF REVENUE.--
17 (a) All tax revenues received pursuant to this section
18 by a county imposing the tourist development tax shall be used
19 by that county for the following purposes only:
20 1. To acquire, construct, extend, enlarge, remodel,
21 repair, improve, maintain, operate, or promote one or more
22 publicly owned and operated convention centers, sports
23 stadiums, sports arenas, coliseums, or auditoriums, or museums
24 that are publicly owned and operated or owned and operated by
25 not-for-profit organizations and open to the public, within
26 the boundaries of the county or subcounty special taxing
27 district in which the tax is levied. Tax revenues received
28 pursuant to this section may also be used for promotion of
29 zoological parks that are publicly owned and operated or owned
30 and operated by not-for-profit organizations and open to the
31 public. However, these purposes may be implemented through
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Florida House of Representatives - 1997 HB 277
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1 service contracts and leases with lessees with sufficient
2 expertise or financial capability to operate such facilities.;
3 2. To promote and advertise tourism in the State of
4 Florida and nationally and internationally; however, if tax
5 revenues are expended for an activity, service, venue, or
6 event, the activity, service, venue, or event shall have as
7 one of its main purposes the attraction of tourists as
8 evidenced by the promotion of the activity, service, venue, or
9 event to tourists.;
10 3. To fund convention bureaus, tourist bureaus,
11 tourist information centers, and news bureaus as county
12 agencies or by contract with the chambers of commerce or
13 similar associations in the county, which may include any
14 indirect administrative costs for services performed by the
15 county on behalf of the promotion agency.; or
16 4. To finance beach park facilities or beach
17 improvement, maintenance, renourishment, restoration, and
18 erosion control, including shoreline protection, enhancement,
19 cleanup, or restoration of inland lakes and rivers to which
20 there is public access as those uses relate to the physical
21 preservation of the beach, shoreline, or inland lake or river.
22 In counties of less than 100,000 population, no more than 10
23 percent of the revenues from the tourist development tax may
24 be used for beach park facilities.
25 5. To acquire property for use as a publicly owned and
26 operated beach parking facility or beach access area, and to
27 construct, enlarge, remodel, repair, or improve existing
28 publicly owned and operated beach parking facilities or public
29 beach access areas.
30 (b) Tax revenues received pursuant to this section by
31 a county of less than 600,000 population imposing a tourist
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Florida House of Representatives - 1997 HB 277
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1 development tax may only be used by that county for the
2 following purposes in addition to those purposes allowed
3 pursuant to paragraph (a): to acquire, construct, extend,
4 enlarge, remodel, repair, improve, maintain, operate, or
5 promote one or more zoological parks, fishing piers or nature
6 centers which are publicly owned and operated or owned and
7 operated by not-for-profit organizations and open to the
8 public. All population figures relating to this subsection
9 shall be based on the most recent population estimates
10 prepared pursuant to the provisions of s. 186.901. These
11 population estimates shall be those in effect on July 1 of
12 each year.
13 (c) The revenues to be derived from the tourist
14 development tax may be pledged to secure and liquidate revenue
15 bonds issued by the county for the purposes set forth in
16 subparagraphs (a)1., and 4., and 5. or for the purpose of
17 refunding bonds previously issued for such purposes, or both;
18 however, no more than 50 percent of the revenues from the
19 tourist development tax may be pledged to secure and liquidate
20 revenue bonds or revenue refunding bonds issued for the
21 purposes set forth in subparagraph (a)4. Such revenue bonds
22 and revenue refunding bonds may be authorized and issued in
23 such principal amounts, with such interest rates and maturity
24 dates, and subject to such other terms, conditions, and
25 covenants as the governing board of the county shall provide.
26 The Legislature intends that this paragraph shall be full and
27 complete authority for accomplishing such purposes, but such
28 authority shall be supplemental and additional to, and not in
29 derogation of, any powers now existing or later conferred
30 under law.
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1 (d) Any use of the local option tourist development
2 tax revenues collected pursuant to this section for a purpose
3 not expressly authorized by paragraph (3)(l) or paragraph
4 (3)(o) or paragraph (a), paragraph (b), or paragraph (c) of
5 this subsection is expressly prohibited.
6 Section 2. This act shall take effect upon becoming a
7 law.
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10 HOUSE SUMMARY
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Authorizes use of local option tourist development tax
12 revenues to acquire property for beach parking or beach
access and to construct or improve existing beach parking
13 facilities or beach access areas. Authorizes issuance of
bonds.
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