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| 1 | A bill to be entitled | ||
| 2 | An act relating to taxation; reviving and reenacting s. | ||
| 3 | 125.0104(7), F.S., as amended, and s. 192.0105, F.S.; | ||
| 4 | abrogating a repeal of laws relating to the tourist | ||
| 5 | development tax and the Florida Taxpayer's Bill of Rights | ||
| 6 | notwithstanding a repeal scheduled under s. 11, ch. 2000- | ||
| 7 | 312, Laws of Florida; providing an effective date. | ||
| 8 | |||
| 9 | Be It Enacted by the Legislature of the State of Florida: | ||
| 10 | |||
| 11 | Section 1. Notwithstanding the provisions of section 11 of | ||
| 12 | chapter 2000-312, Laws of Florida, subsection (7) of section | ||
| 13 | 125.0104, Florida Statutes, shall not stand repealed on October | ||
| 14 | 1, 2005, as scheduled by such law, but that subsection, as | ||
| 15 | amended by section 14 of chapter 2001-252, Laws of Florida, is | ||
| 16 | revived and reenacted to read: | ||
| 17 | 125.0104 Tourist development tax; procedure for levying; | ||
| 18 | authorized uses; referendum; enforcement.-- | ||
| 19 | (7) AUTOMATIC EXPIRATION ON RETIREMENT OF BONDS.--Anything | ||
| 20 | in this section to the contrary notwithstanding, if the plan for | ||
| 21 | tourist development approved by the governing board of the | ||
| 22 | county, as amended from time to time pursuant to paragraph | ||
| 23 | (4)(d), includes the acquisition, construction, extension, | ||
| 24 | enlargement, remodeling, repair, or improvement of a publicly | ||
| 25 | owned and operated convention center, sports stadium, sports | ||
| 26 | arena, coliseum, or auditorium, or a museum that is publicly | ||
| 27 | owned and operated or owned and operated by a not-for-profit | ||
| 28 | organization, the county ordinance levying and imposing the tax | ||
| 29 | shall automatically expire upon the later of: | ||
| 30 | (a) Retirement of all bonds issued by the county for | ||
| 31 | financing the same; or | ||
| 32 | (b) The expiration of any agreement by the county for the | ||
| 33 | operation or maintenance, or both, of a publicly owned and | ||
| 34 | operated convention center, sports stadium, sports arena, | ||
| 35 | coliseum, auditorium, or museum. However, nothing herein shall | ||
| 36 | preclude that county from amending the ordinance extending the | ||
| 37 | tax to the extent that the board of the county determines to be | ||
| 38 | necessary to provide funds with which to operate, maintain, | ||
| 39 | repair, or renew and replace a publicly owned and operated | ||
| 40 | convention center, sports stadium, sports arena, coliseum, | ||
| 41 | auditorium, or museum or from enacting an ordinance which shall | ||
| 42 | take effect without referendum approval, unless the original | ||
| 43 | referendum required ordinance expiration, pursuant to the | ||
| 44 | provisions of this section reimposing a tourist development tax, | ||
| 45 | upon or following the expiration of the previous ordinance. | ||
| 46 | Section 2.Notwithstanding the provisions of section 11 of | ||
| 47 | chapter 2000-312, Laws of Florida, section 192.0105, Florida | ||
| 48 | Statutes, shall not stand repealed on October 1, 2005, as | ||
| 49 | scheduled by such law, but that section is revived and | ||
| 50 | readopted. | ||
| 51 | Section 3. This act shall take effect upon becoming a law. | ||
| 52 | |||