House Bill hb0635c1

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    Florida House of Representatives - 2002              CS/HB 635

        By the Council for Competitive Commerce and Representative
    Johnson





  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 an

14         effective date.

15

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

17

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

19  Industry Recovery Act of 2002."

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

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

22         125.0104  Tourist development tax; procedure for

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

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

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

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

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

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

29  board of the county in order to:

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

31  construction, reconstruction, or renovation of a professional

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    Florida House of Representatives - 2002              CS/HB 635

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  1  sports franchise facility, or the acquisition, construction,

  2  reconstruction, or renovation of a retained spring training

  3  franchise facility, either publicly owned and operated, or

  4  publicly owned and operated by the owner of a professional

  5  sports franchise or other lessee with sufficient expertise or

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

  7  planning and design costs incurred prior to the issuance of

  8  such bonds.

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

10  construction, reconstruction, or renovation of a convention

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

12  prior to the issuance of such bonds.

13         3.  Pay the operation and maintenance costs of a

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

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

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

17  enumerated in this subparagraph. Any county that elects to

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

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

20  operation and maintenance costs of a convention center for the

21  life of the bonds.

22         4.  Promote and advertise tourism in the State of

23  Florida and nationally and internationally; however, if tax

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

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

26  one of its main purposes the attraction of tourists as

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

28  event to tourists.

29

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

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

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    Florida House of Representatives - 2002              CS/HB 635

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  1  212.0305 from levying more than the 2-percent tax authorized

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

  3  shall not apply to the additional tax authorized in this

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

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

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

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

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

  9  ordinance shall be furnished by the county to the Department

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

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

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

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

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

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

16  the board of county commissioners in order to:

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

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

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

20  owned and operated by the owner of a professional sports

21  franchise or other lessee with sufficient expertise or

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

23  planning and design costs incurred prior to the issuance of

24  such bonds for a new professional sports franchise as defined

25  in s. 288.1162.

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

27  renovation of a facility either publicly owned and operated,

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

29  sports franchise or other lessee with sufficient expertise or

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

31

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    Florida House of Representatives - 2002              CS/HB 635

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  1  planning and design costs incurred prior to the issuance of

  2  such bonds for a retained spring training franchise.

  3         2.  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

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

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

13  construction, reconstruction, or renovation of a that facility

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

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

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

17  212.0305 from levying more than the 2-percent tax authorized

18  by this section shall not apply to the additional tax

19  authorized by this paragraph in counties which levy convention

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

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

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

23  and imposition of the tax authorized under this paragraph is

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

25  ordinance by the board of county commissioners or the first

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

27  certified copy of such ordinance shall be furnished by the

28  county to the Department of Revenue within 10 days after

29  approval of the ordinance.

30         Section 3.  This act shall take effect July 1, 2002.

31

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