Senate Bill sb1162

    Florida Senate - 2003                                  SB 1162

    By Senator Pruitt





    28-345-03

  1                      A bill to be entitled

  2         An act relating to taxation; reviving and

  3         reenacting s. 125.0104(7), F.S., as amended,

  4         and s. 192.0105, F.S.; abrogating a repeal of

  5         laws relating to the tourist development tax

  6         and the Florida Taxpayer's Bill of Rights

  7         notwithstanding a repeal scheduled under s. 11,

  8         ch. 2000-312, Laws of Florida; providing an

  9         effective date.

10

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

12

13         Section 1.  Notwithstanding the provisions of section

14  11 of chapter 2000-312, Laws of Florida, subsection (7) of

15  section 125.0104, Florida Statutes, shall not stand repealed

16  on October 1, 2005, as scheduled by such law, but that

17  subsection, as amended by section 14 of chapter 2001-252, Laws

18  of Florida, is revived and reenacted to read:

19         125.0104  Tourist development tax; procedure for

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

21         (7)  AUTOMATIC EXPIRATION ON RETIREMENT OF

22  BONDS.--Anything in this section to the contrary

23  notwithstanding, if the plan for tourist development approved

24  by the governing board of the county, as amended from time to

25  time pursuant to paragraph (4)(d), includes the acquisition,

26  construction, extension, enlargement, remodeling, repair, or

27  improvement of a publicly owned and operated convention

28  center, sports stadium, sports arena, coliseum, or auditorium,

29  or a museum that is publicly owned and operated or owned and

30  operated by a not-for-profit organization, the county

31

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






    Florida Senate - 2003                                  SB 1162
    28-345-03




  1  ordinance levying and imposing the tax shall automatically

  2  expire upon the later of:

  3         (a)  Retirement of all bonds issued by the county for

  4  financing the same; or

  5         (b)  The expiration of any agreement by the county for

  6  the operation or maintenance, or both, of a publicly owned and

  7  operated convention center, sports stadium, sports arena,

  8  coliseum, auditorium, or museum. However, nothing herein shall

  9  preclude that county from amending the ordinance extending the

10  tax to the extent that the board of the county determines to

11  be necessary to provide funds with which to operate, maintain,

12  repair, or renew and replace a publicly owned and operated

13  convention center, sports stadium, sports arena, coliseum,

14  auditorium, or museum or from enacting an ordinance which

15  shall take effect without referendum approval, unless the

16  original referendum required ordinance expiration, pursuant to

17  the provisions of this section reimposing a tourist

18  development tax, upon or following the expiration of the

19  previous ordinance.

20         Section 2.  Notwithstanding the provisions of section

21  11 of chapter 2000-312, Laws of Florida, section 192.0105,

22  Florida Statutes, shall not stand repealed on October 1, 2005,

23  as scheduled by such law, but that section is revived and

24  readopted.

25         Section 3.  This act shall take effect upon becoming a

26  law.

27

28            *****************************************

29                          SENATE SUMMARY

30    Revives and reenacts provisions relating to the tourist
      development tax and the Florida Taxpayer's Bill of Rights
31    which are otherwise scheduled to be repealed October 1,
      2005.
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CODING: Words stricken are deletions; words underlined are additions.