Senate Bill 2630

    Florida Senate - 2000                                  SB 2630

    By Senator Myers (By Request)





    27-1696-00

  1                      A bill to be entitled

  2         An act relating to resort taxes; amending s. 2,

  3         ch. 67-930, Laws of Florida, as amended;

  4         increasing the maximum rate of the resort tax;

  5         requiring a super-majority vote of the

  6         governmental entity's governing body and

  7         referendum approval before the tax may be

  8         increased above a certain rate; providing an

  9         effective date.

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11  Be It Enacted by the Legislature of the State of Florida:

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13         Section 1.  Section 2 of chapter 67-930, Laws of

14  Florida, as amended by chapters 83-363, 93-286, and 94-344,

15  Laws of Florida, is amended to read:

16         Section 2.  The tax authorized by section 1 shall not

17  exceed two percent (2%) of the rent received by the person

18  renting such room or rooms from the person paying said rent,

19  and of the retail sales price paid by any guest, consumer or

20  any person on the purchase of each sale of food or, beverages,

21  and of each sale of alcoholic beverages for consumption on the

22  premises, at any place of business required by law to be

23  licensed by the state hotel and restaurant commission or by

24  the state beverage department. However, upon approval by

25  referendum of a charter amendment so authorizing, the tax may

26  be levied at a rate not to exceed 6 4 percent on the rent of

27  such room or rooms.

28         Section 3.  The tax authorized by chapter 67-930, Laws

29  of Florida, as amended, may not be imposed at a rate greater

30  than 4 percent unless the increase is approved by the

31  affirmative vote of a majority plus one of the governing body

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CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2000                                  SB 2630
    27-1696-00




  1  of the governmental entity seeking to impose the increased tax

  2  and by the electors of that governmental entity in a

  3  referendum.

  4         Section 4.  This act shall take effect upon becoming a

  5  law.

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  8                          SENATE SUMMARY

  9    Authorizes an increase in the maximum rate of resort tax
      from 4 percent to 6 percent, but the tax may not be
10    imposed at a rate greater than 4 percent unless the
      higher rate is approved by a majority plus one of the
11    governing body of the governmental entity seeking to
      increase the tax and by referendum of the electors of
12    that governmental entity.

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