Proposed Committee Substitute by the Committee on Commerce

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A bill to be entitled

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An act relating to local taxes; amending s. 212.0306,

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F.S.; authorizing any county to impose a tax on the sale

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of food, beverages, or alcoholic beverages in hotels and

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motels pursuant to an ordinance adopted by a majority vote

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of the governing body; continuing the authority of

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counties operating under a home rule charter to impose

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such tax in establishments licensed by the state to sell

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alcoholic beverages for consumption on the premises;

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requiring that the proceeds from the food and beverage tax

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imposed by a county other than a county operating under a

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home rule charter be allocated to the local school

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district for the purpose of funding K-12 education

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services; providing duties of the county with respect to

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collecting and administering the tax; providing an

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effective date.

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

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     Section 1.  Section 212.0306, Florida Statutes, is amended

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to read:

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     212.0306  Local option food and beverage tax; procedure for

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levying; authorized uses; administration.--

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

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local option food and beverage tax at the rate of 2 percent on

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the sale of food, beverages, or alcoholic beverages in hotels and

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motels only the following additional taxes, by ordinance adopted

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by a majority vote of the governing body.:

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

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beverages, or alcoholic beverages in hotels and motels only.

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     (2)(b) Any county, as defined in s. 125.011(1), may impose

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a local option food and beverage tax at the rate of 1 percent on

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the sale of food, beverages, or alcoholic beverages in

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establishments that are licensed by the state to sell alcoholic

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beverages for consumption on the premises, except for hotels and

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motels; however, the tax shall not apply to any alcoholic

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beverage sold by the package for off-premises consumption.

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     (3)(2)(a)1. The sales in any establishment licensed by the

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state to sell alcoholic beverages for consumption on the

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premises, except for hotels and motels, that had gross annual

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revenues of $400,000 or less in the previous calendar year, are

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exempt from the tax authorized by subsection (2) paragraph

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(1)(b).

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     2.  For purposes of determining qualification for this

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exemption, each such establishment must determine the annual

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gross revenues of the business at the end of each calendar year.

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If an establishment's exemption status changes, the establishment

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must cease or begin collection of the tax effective the following

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February 1, in accordance with its new exemption status. An

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establishment must notify the tax collector of the county levying

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the tax of such change in writing no later than 20 days after the

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end of the calendar year.

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     3.  Each newly opened establishment must collect the tax

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authorized by subsection (2) paragraph (1)(b) for 45 days

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commencing with its first day of business. After such time a

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newly opened business may cease collecting the tax if its

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projected gross annual revenues are $400,000 or less. Projected

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gross annual revenues shall be determined by dividing gross

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revenues for the first 45 days by 45, and multiplying the

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resulting quotient by 365. Newly opened businesses which cease

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collecting the tax must notify the tax collector of the county

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levying the tax within 20 days after the last day the tax is

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collected. A newly opened establishment which has been in

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business for less than 45 days as of the end of its first

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calendar year is exempt from the provisions of subparagraph 2.

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for that calendar year.

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     (b)  Sales in any veterans' organization are exempt from the

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tax authorized by subsection (2) paragraph (1)(b).

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     (c)  All transactions that are exempt from the state sales

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tax are exempt from the taxes authorized by subsections (1) and

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(2) subsection (1).

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     (d)  Sales in cities or towns presently imposing a municipal

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resort tax as authorized by chapter 67-930, Laws of Florida, are

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exempt from the taxes authorized by subsections (1) and (2)

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subsection (1).

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     (4)(3)(a) For any county, as defined in s. 125.011(1), the

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proceeds of the tax authorized by subsection (1) paragraph (1)(a)

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shall be allocated by the county to a countywide convention and

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visitors bureau which, by interlocal agreement and contract with

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the county, has been given the primary responsibility for

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promoting the county and its constituent cities as a destination

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site for conventions, trade shows, and pleasure travel, to be

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used for purposes provided in s. 125.0104(5)(a)2. or 3., 1992

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Supplement to the Florida Statutes 1991. If the county is not or

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is no longer a party to such an interlocal agreement and contract

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with a countywide convention and visitors bureau, the county

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shall allocate the proceeds of such tax for the purposes

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

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Florida Statutes 1991.

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     (b)  For the first 12 months, the proceeds from the tax

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authorized by subsection (2) paragraph (1)(b) shall be used by

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the county to assist persons who have become, or are about to

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become, homeless. These funds shall be made available for

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emergency homeless shelters, food, clothing, medical care,

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counseling, alcohol and drug abuse treatment, mental health

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treatment, employment and training, education, and housing.

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Thereafter, not less than 15 percent of these funds shall be made

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available for construction and operation of domestic violence

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centers, and the remainder shall be used for the other purposes

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set forth in this paragraph. In addition, the proceeds of the tax

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and the interest accrued on those proceeds may be used as

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collateral, pledged, or hypothecated for projects authorized by

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this paragraph, including bonds issued in connection therewith.

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Prior to enactment of the ordinance levying and imposing the tax

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provided for by subsection (2) paragraph (1)(b), the county shall

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appoint a representative task force including, but not limited

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to, service providers, homeless persons' advocates, and impacted

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jurisdictions to prepare and submit to the governing board of the

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county for its approval a plan for addressing the needs of

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persons who have become, or are about to become, homeless. The

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governing board of the county shall adopt this countywide plan

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for addressing homeless needs as part of the ordinance levying

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the tax.

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     (c) Any county that levies the tax authorized by subsection

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(2) The county and each municipality in that county shall

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continue to contribute each year at least 85 percent of aggregate

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expenditures from the respective county or municipal general fund

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budget for county-operated or municipally operated homeless

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shelter services at or above the average level of such

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expenditures in the 2 fiscal years preceding the date of levying

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this tax.

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     (5) Except for any county as defined in s. 125.011(1), the

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proceeds of the tax authorized in subsection (1) shall be

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allocated to the local school district to be used to fund K-12

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education services.

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     (6)(4) A certified copy of the ordinance that authorizes

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the imposition of a tax authorized by this section shall be

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furnished by the county to the Department of Revenue within 10

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days after the adoption of the ordinance.

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     (7)(5) A tax authorized by this section may take effect on

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the first day of any month, but may not take effect until at

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least 60 days after the adoption of the ordinance levying the

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tax.

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     (8)(6) Any county levying a tax authorized by this section

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may must locally administer the tax using the powers and duties

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enumerated for local administration of the tourist development

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tax by s. 125.0104, 1992 Supplement to the Florida Statutes 1991.

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The county's ordinance shall also provide for brackets applicable

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to taxable transactions.

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     (9)(7) Each county that levies the tax authorized in

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subsection (2) shall also appoint an oversight board including,

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but not limited to, service providers, domestic violence victim

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advocates, members of the judiciary, concerned citizens, a victim

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of domestic violence, and impacted jurisdictions to prepare and

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submit to the governing board of the county for its approval a

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plan for disbursing the funds made available, pursuant to

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subsection (2), for the construction and operation of domestic

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violence centers. Each member of the county's governing board

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shall appoint a member, and the county manager shall appoint two

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members, to the oversight board.

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     Section 2.  This act shall take effect July 1, 2008.