Senate Bill sb1290

    Florida Senate - 2004                                  SB 1290

    By Senator Clary





    4-92A-04

  1                      A bill to be entitled

  2         An act relating to local government finance;

  3         amending s. 1 of chapter 67-930, Laws of

  4         Florida, as amended; authorizing additional

  5         municipalities to levy the municipal resort

  6         tax; requiring referendum approval before the

  7         tax may be newly imposed; providing an

  8         effective date.

  9  

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

11  

12         Section 1.  Section 1 of chapter 67-930, Laws of

13  Florida, as amended by chapters 93-286 and 94-344, Laws of

14  Florida, is amended to read:

15         Section 1.  All cities and towns, in counties that have

16  of the state having a population of not fewer less than

17  170,000 and not more than 180,000, in counties having a

18  population of not fewer than three hundred thirty thousand

19  (330,000) and not more than three hundred forty thousand

20  (340,000), and in counties having a population of more than

21  nine hundred thousand (900,000), according to the latest

22  official decennial census, whose charter specifically provides

23  now or whose charter is so amended prior to January 1, 2006

24  1968, for the levy of the exact tax as herein set forth, are

25  hereby given the right, power, and authority by ordinance to

26  impose, levy, and collect a tax within their corporate limits,

27  to be known as a municipal resort tax, upon the rent of every

28  occupancy of a room or rooms in any hotel, motel, apartment

29  house, rooming house, tourist camp, or trailer camp, as the

30  same are defined in part I, chapter 212, Florida Statutes, and

31  upon the retail sale price of all items of food or beverages

                                  1

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






    Florida Senate - 2004                                  SB 1290
    4-92A-04




 1  sold at retail, and of alcoholic beverages sold at retail for

 2  consumption on the premises, at any place of business required

 3  by law to be licensed by the state hotel and restaurant

 4  commission or by the state beverage department.; provided,

 5  However, this tax does shall not apply to those sales the

 6  amount of which is less than 50 fifty cents or (50 ) nor to

 7  sales of food or beverages delivered to a person's home under

 8  a contract providing for deliveries on a regular schedule when

 9  the price of each meal is less than $10 ten dollars. A

10  municipality may not commence imposition of the tax after the

11  effective date of this act unless imposition is approved by

12  the electors of the municipality by referendum.

13         Section 2.  This act shall take effect upon becoming a

14  law.

15  

16            *****************************************

17                          SENATE SUMMARY

18    Authorizes municipalities in a county that has a
      population of 170,000 to 180,000, municipalities in a
19    county that has a population of 330,000 to 340,000, and
      municipalities in a county that has a population of more
20    than 900,000 to levy a municipal resort tax if the county
      charter currently provides for the levy or is amended
21    before January 1, 2006, to provide for the levy and if
      the levy is approved by the electors of the municipality
22    by referendum.

23  

24  

25  

26  

27  

28  

29  

30  

31  

                                  2

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