| 1 | A bill to be entitled |
| 2 | An act relating to the City of Destin, Okaloosa County; |
| 3 | authorizing the governing authority of the City of Destin |
| 4 | to levy a municipal resort tax on rentals or leases for a |
| 5 | term of 6 months or less pursuant to ordinance; limiting |
| 6 | the tax rate; specifying the purposes for which the |
| 7 | proceeds of the tax may be used; providing an effective |
| 8 | date. |
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| 10 | Be It Enacted by the Legislature of the State of Florida: |
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| 12 | Section 1. (1) The governing authority of the City of |
| 13 | Destin may impose, levy, and collect pursuant to ordinance a tax |
| 14 | within the corporate limits of the municipality, to be known as |
| 15 | a municipal resort tax, which shall be levied at a rate that may |
| 16 | not exceed 2 percent upon the amount charged by any person who |
| 17 | rents, leases, or lets for consideration any living quarters or |
| 18 | accommodations in any hotel, apartment hotel, motel, resort |
| 19 | motel, apartment, apartment motel, rooming house, mobile home |
| 20 | park, recreational vehicle park, or condominium for a term of 6 |
| 21 | months or less, unless such person rents, leases, or lets for |
| 22 | consideration living quarters or accommodations that are exempt |
| 23 | from taxation according to chapter 212, Florida Statutes. |
| 24 | (2) Any proceeds of the municipal resort tax levied under |
| 25 | this act shall be used only for the following purposes: creating |
| 26 | and maintaining convention and publicity bureaus and cultural |
| 27 | and art centers; enhancing tourism; publicity and advertising; |
| 28 | transportation improvements, including, but not limited to, |
| 29 | sidewalks, pathways, and bike lanes; beach restoration; |
| 30 | artificial reef construction; stormwater management; land |
| 31 | acquisition; and purchasing, building, designing, engineering, |
| 32 | planning, repairing, reconditioning, altering, expanding, |
| 33 | maintaining, servicing, and otherwise operating auditoriums, |
| 34 | community houses, convention halls, convention buildings or |
| 35 | structures, and other related purposes, including relief from ad |
| 36 | valorem taxes heretofore levied for such purposes. |
| 37 | Section 2. This act shall take effect upon becoming a law. |