House Bill hb0149B

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




    Florida House of Representatives - 2001               HB 149-B

        By Representative Bullard






  1                      A bill to be entitled

  2         An act relating to the tax on sales, use, and

  3         other transactions; providing that a portion of

  4         said tax collected during a specified period by

  5         establishments collecting the transient rentals

  6         tax, by public food service establishments

  7         collecting tax on the sale of food or

  8         beverages, and by cruise ship companies or

  9         airlines shall be retained by such

10         establishments and used to promote tourism and

11         retain or rehire employees; providing an

12         effective date.

13

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

15

16         Section 1.  (1)  Notwithstanding any provision of

17  chapter 212, Florida Statutes, or any other provision of law,

18  one-half of the proceeds of the transient rentals tax levied

19  under s. 212.03, Florida Statutes, collected by any hotel,

20  apartment house, roominghouse, or tourist or trailer camp

21  during the period from 12:01 a.m., December 1, 2001, through

22  midnight, December 3, 2001, one-half of the proceeds of the

23  state tax levied under chapter 212, Florida Statutes, on the

24  sale of food or beverages collected by any public food service

25  establishment licensed under chapter 509, Florida Statutes,

26  during the period from 12:01 a.m., December 1, 2001, through

27  midnight, December 3, 2001, and one-half of the proceeds of

28  the state tax levied under chapter 212, Florida Statutes,

29  collected by any cruise ship company or airline during the

30  period from 12:01 a.m., December 1, 2001, through midnight,

31  December 3, 2001, shall be retained by the hotel, apartment

                                  1

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






    Florida House of Representatives - 2001               HB 149-B

    756-115A-01






  1  house, roominghouse, tourist or trailer camp, public food

  2  service establishment, cruise ship company, or airline and

  3  used as provided in this section.

  4         (2)(a)  Five-sixths of the proceeds retained pursuant

  5  to this section shall be paid to the visitor bureau for the

  6  area in which the hotel, apartment house, roominghouse,

  7  tourist or trailer camp, public food service establishment,

  8  cruise ship company, or airline is located or, if there is no

  9  such visitor bureau, to the chamber of commerce for such area,

10  to be used for the promotion of tourism in that area.

11         (b)  One-sixth of the proceeds retained pursuant to

12  this section shall be used by the hotel, apartment house,

13  roominghouse, tourist or trailer camp, public food service

14  establishment, cruise ship company, or airline to retain

15  current employees who would otherwise not be retained because

16  of economic conditions, or to rehire employees whose

17  employment was terminated or reduced because of economic

18  conditions.

19         (c)  Any portion of the proceeds retained pursuant to

20  this section that cannot be used for the purposes specified in

21  paragraphs (a) and (b) shall be remitted to the Department of

22  Revenue in accordance with chapter 212, Florida Statutes.

23         Section 2.  This act shall take effect upon becoming a

24  law.

25

26            *****************************************

27                          HOUSE SUMMARY

28
      Provides that a portion of the sales tax collected during
29    the first 3 days of December by establishments collecting
      the transient rentals tax, by public food service
30    establishments collecting tax on the sale of food or
      beverages, and by cruise ship companies or airlines shall
31    be retained by such establishments and used to promote
      tourism and retain or rehire employees.
                                  2

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