Senate Bill sb1162e1

    SB 1162                                        First Engrossed



  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; expanding the

  9         threshold for counties eligible for optional

10         uses of tax proceeds; providing an effective

11         date.

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

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15         Section 1.  Notwithstanding the provisions of section

16  11 of chapter 2000-312, Laws of Florida, subsection (7) of

17  section 125.0104, Florida Statutes, shall not stand repealed

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

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

20  of Florida, is revived and reenacted, and paragraph (b) of

21  subsection (5) of that section is amended to read:

22         125.0104  Tourist development tax; procedure for

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

24         (5)  AUTHORIZED USES OF REVENUE.--

25         (b)  Tax revenues received pursuant to this section by

26  a county of less than 750,000 600,000 population imposing a

27  tourist development tax may only be used by that county for

28  the following purposes in addition to those purposes allowed

29  pursuant to paragraph (a): to acquire, construct, extend,

30  enlarge, remodel, repair, improve, maintain, operate, or

31  promote one or more zoological parks, fishing piers or nature


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    SB 1162                                        First Engrossed



 1  centers which are publicly owned and operated or owned and

 2  operated by not-for-profit organizations and open to the

 3  public. All population figures relating to this subsection

 4  shall be based on the most recent population estimates

 5  prepared pursuant to the provisions of s. 186.901. These

 6  population estimates shall be those in effect on July 1 of

 7  each year.

 8         (7)  AUTOMATIC EXPIRATION ON RETIREMENT OF

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

10  notwithstanding, if the plan for tourist development approved

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

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

13  construction, extension, enlargement, remodeling, repair, or

14  improvement of a publicly owned and operated convention

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

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

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

18  ordinance levying and imposing the tax shall automatically

19  expire upon the later of:

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

21  financing the same; or

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

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

24  operated convention center, sports stadium, sports arena,

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

26  preclude that county from amending the ordinance extending the

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

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

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

30  convention center, sports stadium, sports arena, coliseum,

31  auditorium, or museum or from enacting an ordinance which


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    SB 1162                                        First Engrossed



 1  shall take effect without referendum approval, unless the

 2  original referendum required ordinance expiration, pursuant to

 3  the provisions of this section reimposing a tourist

 4  development tax, upon or following the expiration of the

 5  previous ordinance.

 6         Section 2.  Notwithstanding the provisions of section

 7  11 of chapter 2000-312, Laws of Florida, section 192.0105,

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

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

10  readopted.

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

12  law.

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