Florida Senate - 2008 SB 1412
By Senator Bennett
A bill to be entitled
An act relating to the use of public moneys and property;
providing definitions; prohibiting the use of public funds
for certain purposes benefiting a professional sports
team; providing exceptions; amending s. 196.199, F.S.;
providing for the ad valorem taxation of property owned by
a governmental entity if the property is used by a private
entity for a nonexempt purpose; providing effective dates.
Be It Enacted by the Legislature of the State of Florida:
Section 1. (1) As used in this section, the term:
(a) "Governmental entity" means the state, a county, a
municipality, or an entity created by and acting on behalf of the
state, a county, or a municipality.
(b) "Professional sports team" means a professional sports
franchise that exists within the National League or the American
League of Major League Baseball, the National Basketball
Association, the National Football League, or the National Hockey
(c) "Public funds" means any moneys held by a governmental
(2) Notwithstanding any other law and except as provided in
subsection (3), a governmental entity may not spend public funds
in aid of a professional sports team, to pay for a facility used
or intended to be used for such a team, or for a sporting event
of such a team unless the expenditure has been approved by a
majority vote of the registered electors residing within the
jurisdictional boundaries of the governmental entity.
(3) This section does not prohibit the expenditure of funds
to meet a legally binding obligation of a governmental entity
which was created before July 1, 2008, or to compensate an
employee of a governmental entity for an activity that is within
the scope of his or her employment which assists a professional
sports team in an incidental manner, such as advising a
professional sports team of applicable regulatory requirements.
Section 2. Effective January 1, 2009, subsection (11) is
added to section 196.199, Florida Statutes, to read:
196.199 Government property exemption.--
(11) Property that is owned by a governmental entity and
that is otherwise exempt or immune from taxation is taxable if
the property is used by a private entity in any manner other than
predominantly for a governmental, charitable, literary,
religious, scientific, or educational purpose.
Section 3. Except as otherwise expressly provided in this
act, this act shall take effect July 1, 2008.
CODING: Words stricken are deletions; words underlined are additions.