| 1 | A bill to be entitled |
| 2 | An act relating to the local option food and beverage tax; |
| 3 | amending s. 212.0306, F.S.; authorizing any county to levy |
| 4 | a local option food and beverage tax for certain purposes; |
| 5 | requiring a county to allocate a portion of the proceeds |
| 6 | of such tax to encourage and assist minority business |
| 7 | participation as vendors in a county?s tourism industry; |
| 8 | providing an effective date. |
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| 10 | Be It Enacted by the Legislature of the State of Florida: |
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| 12 | Section 1. Subsection (1) and paragraph (a) of subsection |
| 13 | (3) of section 212.0306, Florida Statutes, are amended to read: |
| 14 | 212.0306 Local option food and beverage tax; procedure for |
| 15 | levying; authorized uses; administration.-- |
| 16 | (1) Any county, as defined in s. 125.011(1), may impose |
| 17 | the following additional taxes, by ordinance adopted by a |
| 18 | majority vote of the governing body: |
| 19 | (a) At the rate of 2 percent on the sale of food, |
| 20 | beverages, or alcoholic beverages in hotels and motels only. |
| 21 | (b) At the rate of 1 percent on the sale of food, |
| 22 | beverages, or alcoholic beverages in establishments that are |
| 23 | licensed by the state to sell alcoholic beverages for |
| 24 | consumption on the premises, except for hotels and motels; |
| 25 | however, the tax shall not apply to any alcoholic beverage sold |
| 26 | by the package for off-premises consumption. |
| 27 | (3)(a) Seventy-five percent of the proceeds of the tax |
| 28 | authorized by paragraph (1)(a) shall be allocated by the county |
| 29 | to a countywide convention and visitors bureau which, by |
| 30 | interlocal agreement and contract with the county, has been |
| 31 | given the primary responsibility for promoting the county and |
| 32 | its constituent cities as a destination site for conventions, |
| 33 | trade shows, and pleasure travel, to be used for purposes |
| 34 | provided in s. 125.0104(5)(a)2. or 3., 1992 Supplement to the |
| 35 | Florida Statutes 1991. If the county is not or is no longer a |
| 36 | party to such an interlocal agreement and contract with a |
| 37 | countywide convention and visitors bureau, the county shall |
| 38 | allocate the proceeds of such amount tax for the purposes |
| 39 | described in s. 125.0104(5)(a)2. or 3., 1992 Supplement to the |
| 40 | Florida Statutes 1991. The remaining 25 percent of such proceeds |
| 41 | shall be used by the county to encourage and assist |
| 42 | participation by minority businesses as vendors in the tourism |
| 43 | industry in the county. |
| 44 | Section 2. This act shall take effect October 1, 2004. |