Senate Bill sb1688

CODING: Words stricken are deletions; words underlined are additions.
    Florida Senate - 2002                                  SB 1688

    By Senator Cowin





    11-1446-02                                          See HB 635

  1                      A bill to be entitled

  2         An act relating to tourism industry recovery;

  3         providing a short title; amending s. 125.0104,

  4         F.S.; providing that the additional tax

  5         authorized for bonds for a professional sports

  6         franchise facility, a retained spring training

  7         franchise facility, or a convention center, and

  8         for operation and maintenance costs of a

  9         convention center, and the additional tax

10         authorized for bonds for facilities for a new

11         professional sports franchise or a retained

12         spring training franchise, may also be used to

13         promote and advertise tourism; providing for

14         sunset of such use in 2 years; providing an

15         effective date.

16

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

18

19         Section 1.  This act may be cited as the "Tourism

20  Industry Recovery Act of 2002."

21         Section 2.  Paragraphs (l) and (n) of subsection (3) of

22  section 125.0104, Florida Statutes, are amended to read:

23         125.0104  Tourist development tax; procedure for

24  levying; authorized uses; referendum; enforcement.--

25         (3)  TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.--

26         (l)  In addition to any other tax which is imposed

27  pursuant to this section, a county may impose up to an

28  additional 1-percent tax on the exercise of the privilege

29  described in paragraph (a) by majority vote of the governing

30  board of the county in order to:

31

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    Florida Senate - 2002                                  SB 1688
    11-1446-02                                          See HB 635




  1         1.  pay the debt service on bonds issued to finance the

  2  construction, reconstruction, or renovation of a professional

  3  sports franchise facility, or the acquisition, construction,

  4  reconstruction, or renovation of a retained spring training

  5  franchise facility, either publicly owned and operated, or

  6  publicly owned and operated by the owner of a professional

  7  sports franchise or other lessee with sufficient expertise or

  8  financial capability to operate such facility, and to pay the

  9  planning and design costs incurred prior to the issuance of

10  such bonds.

11         2.  Pay the debt service on bonds issued to finance the

12  construction, reconstruction, or renovation of a convention

13  center, and to pay the planning and design costs incurred

14  prior to the issuance of such bonds.

15         3.  Pay the operation and maintenance costs of a

16  convention center for a period of up to 10 years. Only

17  counties that have elected to levy the tax for the purposes

18  authorized in subparagraph 2. may use the tax for the purposes

19  enumerated in this subparagraph. Any county that elects to

20  levy the tax for the purposes authorized in subparagraph 2.

21  after July 1, 2000, may use the proceeds of the tax to pay the

22  operation and maintenance costs of a convention center for the

23  life of the bonds.

24         4.  Promote and advertise tourism in the State of

25  Florida and nationally and internationally; however, if tax

26  revenues are expended for an activity, service, venue, or

27  event, the activity, service, venue, or event shall have as

28  one of its main purposes the attraction of tourists as

29  evidenced by the promotion of the activity, service, venue, or

30  event to tourists.

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    Florida Senate - 2002                                  SB 1688
    11-1446-02                                          See HB 635




  1  The provision of paragraph (b) which prohibits any county

  2  authorized to levy a convention development tax pursuant to s.

  3  212.0305 from levying more than the 2-percent tax authorized

  4  by this section, and the provisions of paragraphs (4)(a)-(d),

  5  shall not apply to the additional tax authorized in this

  6  paragraph. The effective date of the levy and imposition of

  7  the tax authorized under this paragraph shall be the first day

  8  of the second month following approval of the ordinance by the

  9  governing board or the first day of any subsequent month as

10  may be specified in the ordinance.  A certified copy of such

11  ordinance shall be furnished by the county to the Department

12  of Revenue within 10 days after approval of such ordinance.

13         (n)  In addition to any other tax that is imposed under

14  this section, a county that has imposed the tax under

15  paragraph (l) may impose an additional tax that is no greater

16  than 1 percent on the exercise of the privilege described in

17  paragraph (a) by a majority plus one vote of the membership of

18  the board of county commissioners in order to:

19         1.  Pay the debt service on bonds issued to finance:

20         a.1.  The construction, reconstruction, or renovation

21  of a facility either publicly owned and operated, or publicly

22  owned and operated by the owner of a professional sports

23  franchise or other lessee with sufficient expertise or

24  financial capability to operate such facility, and to pay the

25  planning and design costs incurred prior to the issuance of

26  such bonds for a new professional sports franchise as defined

27  in s. 288.1162.

28         b.2.  The acquisition, construction, reconstruction, or

29  renovation of a facility either publicly owned and operated,

30  or publicly owned and operated by the owner of a professional

31  sports franchise or other lessee with sufficient expertise or

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    Florida Senate - 2002                                  SB 1688
    11-1446-02                                          See HB 635




  1  financial capability to operate such facility, and to pay the

  2  planning and design costs incurred prior to the issuance of

  3  such bonds for a retained spring training franchise.

  4         2.  Promote and advertise tourism in the State of

  5  Florida and nationally and internationally; however, if tax

  6  revenues are expended for an activity, service, venue, or

  7  event, the activity, service, venue, or event shall have as

  8  one of its main purposes the attraction of tourists as

  9  evidenced by the promotion of the activity, service, venue, or

10  event to tourists.

11

12  A county that imposes the tax authorized in this paragraph may

13  not expend any ad valorem tax revenues for the acquisition,

14  construction, reconstruction, or renovation of a that facility

15  for which tax revenues are used pursuant to subparagraph 1.

16  The provision of paragraph (b) which prohibits any county

17  authorized to levy a convention development tax pursuant to s.

18  212.0305 from levying more than the 2-percent tax authorized

19  by this section shall not apply to the additional tax

20  authorized by this paragraph in counties which levy convention

21  development taxes pursuant to s. 212.0305(4)(a). Subsection

22  (4) does not apply to the adoption of the additional tax

23  authorized in this paragraph. The effective date of the levy

24  and imposition of the tax authorized under this paragraph is

25  the first day of the second month following approval of the

26  ordinance by the board of county commissioners or the first

27  day of any subsequent month specified in the ordinance. A

28  certified copy of such ordinance shall be furnished by the

29  county to the Department of Revenue within 10 days after

30  approval of the ordinance.

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    Florida Senate - 2002                                  SB 1688
    11-1446-02                                          See HB 635




  1         Section 3.  Effective July 1, 2004, paragraphs (l) and

  2  (n) of subsection (3) of section 125.0104, Florida Statutes,

  3  as amended by this act, are amended to read:

  4         125.0104  Tourist development tax; procedure for

  5  levying; authorized uses; referendum; enforcement.--

  6         (3)  TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.--

  7         (l)  In addition to any other tax which is imposed

  8  pursuant to this section, a county may impose up to an

  9  additional 1-percent tax on the exercise of the privilege

10  described in paragraph (a) by majority vote of the governing

11  board of the county in order to:

12         1.  Pay the debt service on bonds issued to finance the

13  construction, reconstruction, or renovation of a professional

14  sports franchise facility, or the acquisition, construction,

15  reconstruction, or renovation of a retained spring training

16  franchise facility, either publicly owned and operated, or

17  publicly owned and operated by the owner of a professional

18  sports franchise or other lessee with sufficient expertise or

19  financial capability to operate such facility, and to pay the

20  planning and design costs incurred prior to the issuance of

21  such bonds.

22         2.  Pay the debt service on bonds issued to finance the

23  construction, reconstruction, or renovation of a convention

24  center, and to pay the planning and design costs incurred

25  prior to the issuance of such bonds.

26         3.  Pay the operation and maintenance costs of a

27  convention center for a period of up to 10 years. Only

28  counties that have elected to levy the tax for the purposes

29  authorized in subparagraph 2. may use the tax for the purposes

30  enumerated in this subparagraph. Any county that elects to

31  levy the tax for the purposes authorized in subparagraph 2.

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






    Florida Senate - 2002                                  SB 1688
    11-1446-02                                          See HB 635




  1  after July 1, 2000, may use the proceeds of the tax to pay the

  2  operation and maintenance costs of a convention center for the

  3  life of the bonds.

  4         4.  Promote and advertise tourism in the State of

  5  Florida and nationally and internationally; however, if tax

  6  revenues are expended for an activity, service, venue, or

  7  event, the activity, service, venue, or event shall have as

  8  one of its main purposes the attraction of tourists as

  9  evidenced by the promotion of the activity, service, venue, or

10  event to tourists.

11

12  The provision of paragraph (b) which prohibits any county

13  authorized to levy a convention development tax pursuant to s.

14  212.0305 from levying more than the 2-percent tax authorized

15  by this section, and the provisions of paragraphs (4)(a)-(d),

16  shall not apply to the additional tax authorized in this

17  paragraph. The effective date of the levy and imposition of

18  the tax authorized under this paragraph shall be the first day

19  of the second month following approval of the ordinance by the

20  governing board or the first day of any subsequent month as

21  may be specified in the ordinance.  A certified copy of such

22  ordinance shall be furnished by the county to the Department

23  of Revenue within 10 days after approval of such ordinance.

24         (n)  In addition to any other tax that is imposed under

25  this section, a county that has imposed the tax under

26  paragraph (l) may impose an additional tax that is no greater

27  than 1 percent on the exercise of the privilege described in

28  paragraph (a) by a majority plus one vote of the membership of

29  the board of county commissioners in order to:

30         1.  Pay the debt service on bonds issued to finance:

31

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    Florida Senate - 2002                                  SB 1688
    11-1446-02                                          See HB 635




  1         1.a.  The construction, reconstruction, or renovation

  2  of a facility either publicly owned and operated, or publicly

  3  owned and operated by the owner of a professional sports

  4  franchise or other lessee with sufficient expertise or

  5  financial capability to operate such facility, and to pay the

  6  planning and design costs incurred prior to the issuance of

  7  such bonds for a new professional sports franchise as defined

  8  in s. 288.1162.

  9         2.b.  The acquisition, construction, reconstruction, or

10  renovation of a facility either publicly owned and operated,

11  or publicly owned and operated by the owner of a professional

12  sports franchise or other lessee with sufficient expertise or

13  financial capability to operate such facility, and to pay the

14  planning and design costs incurred prior to the issuance of

15  such bonds for a retained spring training franchise.

16         2.  Promote and advertise tourism in the State of

17  Florida and nationally and internationally; however, if tax

18  revenues are expended for an activity, service, venue, or

19  event, the activity, service, venue, or event shall have as

20  one of its main purposes the attraction of tourists as

21  evidenced by the promotion of the activity, service, venue, or

22  event to tourists.

23

24  A county that imposes the tax authorized in this paragraph may

25  not expend any ad valorem tax revenues for the acquisition,

26  construction, reconstruction, or renovation of that a facility

27  for which tax revenues are used pursuant to subparagraph 1.

28  The provision of paragraph (b) which prohibits any county

29  authorized to levy a convention development tax pursuant to s.

30  212.0305 from levying more than the 2-percent tax authorized

31  by this section shall not apply to the additional tax

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    Florida Senate - 2002                                  SB 1688
    11-1446-02                                          See HB 635




  1  authorized by this paragraph in counties which levy convention

  2  development taxes pursuant to s. 212.0305(4)(a). Subsection

  3  (4) does not apply to the adoption of the additional tax

  4  authorized in this paragraph. The effective date of the levy

  5  and imposition of the tax authorized under this paragraph is

  6  the first day of the second month following approval of the

  7  ordinance by the board of county commissioners or the first

  8  day of any subsequent month specified in the ordinance. A

  9  certified copy of such ordinance shall be furnished by the

10  county to the Department of Revenue within 10 days after

11  approval of the ordinance.

12         Section 4.  This act shall take effect July 1, 2002.

13

14            *****************************************

15                          HOUSE SUMMARY

16
      Creates the "Tourism Industry Recovery Act of 2002."
17    Provides that the additional local option tourist
      development tax authorized for bonds for a professional
18    sports franchise facility, a retained spring training
      franchise facility, or a convention center, and for
19    operation and maintenance costs of a convention center,
      and the additional tax authorized for bonds for
20    facilities for a new professional sports franchise or a
      retained spring training franchise, may also be used to
21    promote and advertise tourism. Sunsets such authorized
      use in 2 years.
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