Senate Bill sb2888

    Florida Senate - 2004                                  SB 2888

    By Senator Hill





    1-1873-04                                               See HB

  1                      A bill to be entitled

  2         An act relating to the local option food and

  3         beverage tax; amending s. 212.0306, F.S.;

  4         authorizing any county to levy a local option

  5         food and beverage tax for certain purposes;

  6         requiring a county to allocate a portion of the

  7         proceeds of such tax to encourage and assist

  8         minority business participation as vendors in a

  9         county's tourism industry; providing an

10         effective date.

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

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14         Section 1.  Subsection (1) and paragraph (a) of

15  subsection (3) of section 212.0306, Florida Statutes, are

16  amended to read:

17         212.0306  Local option food and beverage tax; procedure

18  for levying; authorized uses; administration.--

19         (1)  Any county, as defined in s. 125.011(1), may

20  impose the following additional taxes, by ordinance adopted by

21  a majority vote of the governing body:

22         (a)  At the rate of 2 percent on the sale of food,

23  beverages, or alcoholic beverages in hotels and motels only.

24         (b)  At the rate of 1 percent on the sale of food,

25  beverages, or alcoholic beverages in establishments that are

26  licensed by the state to sell alcoholic beverages for

27  consumption on the premises, except for hotels and motels;

28  however, the tax shall not apply to any alcoholic beverage

29  sold by the package for off-premises consumption.

30         (3)(a)  Seventy-five percent of the proceeds of the tax

31  authorized by paragraph (1)(a) shall be allocated by the

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






    Florida Senate - 2004                                  SB 2888
    1-1873-04                                               See HB




 1  county to a countywide convention and visitors bureau which,

 2  by interlocal agreement and contract with the county, has been

 3  given the primary responsibility for promoting the county and

 4  its constituent cities as a destination site for conventions,

 5  trade shows, and pleasure travel, to be used for purposes

 6  provided in s. 125.0104(5)(a)2. or 3., 1992 Supplement to the

 7  Florida Statutes 1991. If the county is not or is no longer a

 8  party to such an interlocal agreement and contract with a

 9  countywide convention and visitors bureau, the county shall

10  allocate the proceeds of such amount tax for the purposes

11  described in s. 125.0104(5)(a)2. or 3., 1992 Supplement to the

12  Florida Statutes 1991. The remaining 25 percent of such

13  proceeds shall be used by the county to encourage and assist

14  participation by minority businesses as vendors in the tourism

15  industry in the county.

16         Section 2.  This act shall take effect October 1, 2004.

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