HB 1467

1	A bill to be entitled
2	An act relating to convention development taxes; amending
3	s. 212.0305, F.S.; making technical and grammatical
4	changes; authorizing an increase in the rate of the
5	charter county convention development tax; specifying
6	permissible uses of the additional revenues; providing an
7	effective date.
8
9	Be It Enacted by the Legislature of the State of Florida:
10
11	Section 1.  Subsection (3) and paragraphs (a) and (b) of
12	subsection (4) of section 212.0305, Florida Statutes, are
13	amended to read:
14	212.0305  Convention development taxes; intent;
15	administration; authorization; use of proceeds.-
16	(3)  APPLICATION; ADMINISTRATION; PENALTIES.-
17	(a)1.  The convention development tax on transient rentals
18	imposed by the governing body of any county applies authorized
19	to so levy shall apply to the amount of any payment made by any
20	person to rent, lease, or use for a period of 6 months or less
21	any living quarters or accommodations in a hotel, apartment
22	hotel, motel, resort motel, apartment, apartment motel,
23	roominghouse, tourist or trailer camp, mobile home park,
24	recreational vehicle park, condominium, or timeshare resort. If
25	When receipt of consideration is by way of property other than
26	money, the tax is shall be levied and imposed on the fair market
27	value of the such nonmonetary consideration. Any payment made by
28	a person to rent, lease, or use any living quarters or
29	accommodations that which are exempt from the tax imposed under
30	s. 212.03 are shall likewise be exempt from any tax imposed
31	under this section.
32	2.a.  Tax is shall be due on the consideration paid for
33	occupancy in the county pursuant to a regulated short-term
34	product, as defined in s. 721.05, or occupancy in the county
35	pursuant to a product that would be deemed a regulated short-
36	term product if the agreement to purchase the short-term right
37	was executed in this state. The Such tax shall be collected on
38	the last day of occupancy within the county unless such
39	consideration is applied to the purchase of a timeshare estate.
40	The occupancy of an accommodation of a timeshare resort pursuant
41	to a timeshare plan, a multisite timeshare plan, or an exchange
42	transaction in an exchange program, as defined in s. 721.05, by
43	the owner of a timeshare interest or by a such owner's guest of
44	the owner who, which guest is not paying monetary consideration
45	to the owner or to a third party for the benefit of the owner,
46	is not a privilege subject to taxation under this section. A
47	membership or transaction fee paid by a timeshare owner which
48	that does not provide the timeshare owner with the right to
49	occupy any specific timeshare unit but merely provides the
50	timeshare owner with the opportunity to exchange a timeshare
51	interest through an exchange program is a service charge and is
52	not subject to taxation under this section.
53	b.  Consideration paid for the purchase of a timeshare
54	license in a timeshare plan, as defined in s. 721.05, is rent
55	subject to taxation under this section.
56	(b)  The tax shall be charged by the person receiving the
57	consideration for the lease or rental, and the tax, shall charge
58	the tax and collect the tax be collected from the lessee,
59	tenant, or customer at the time of payment of the consideration
60	for the such lease or rental.
61	(c)  The person receiving the consideration for such rental
62	or lease shall receive, account for, and remit the tax to the
63	department at the time and in the manner provided for persons
64	who collect and remit taxes pursuant to under s. 212.03. The
65	same duties and privileges imposed by this chapter upon dealers
66	in tangible property respecting the collection and remission of
67	tax; the making of returns; the keeping of books, records, and
68	accounts; and compliance with the rules of the department in the
69	administration of this chapter apply to and are binding upon all
70	persons who are subject to the provisions of this section.
71	However, the department may authorize a quarterly return and
72	payment if when the tax remitted by the dealer for the preceding
73	quarter did not exceed $25.
74	(d)  The department shall keep records showing the amount
75	of taxes collected, including records of which records shall
76	disclose the taxes collected from each county in which a local
77	government resort tax is levied. These records are shall be
78	subject to the provisions of s. 213.053 and are confidential and
79	exempt from the provisions of s. 119.07(1).
80	(e)  The collections received by the department shall pay
81	and return the collections of the tax from the tax, less its
82	costs of administration, shall be paid and returned monthly to
83	the county that which imposed the tax, for use by the county as
84	provided in this section. A county shall place the Such receipts
85	from the tax shall be placed in a specific trust fund or funds
86	created by the county.
87	(f)  The department shall adopt promulgate such rules and
88	shall prescribe and publish such forms as may be necessary to
89	administer effectuate the purposes of this section. The
90	department may is authorized to establish audit procedures and
91	to assess for delinquent taxes.
92	(g)  The estimated tax provisions contained in s. 212.11 do
93	not apply to the administration of any tax levied under this
94	section.
95	(h)  Any person taxable under this section who, either by
96	himself or herself or through the person's agents or employees,
97	fails or refuses to charge and collect the taxes provided in
98	this section herein provided from the person paying any rental
99	or lease is, in addition to being personally liable for the
100	payment of the tax and commits, guilty of a misdemeanor of the
101	first degree, punishable as provided in s. 775.082 or s.
102	775.083.
103	(i)  A No person may not shall advertise or hold out to the
104	public in any manner, directly or indirectly, that he or she
105	will absorb all or any part of the tax; that he or she will
106	relieve the person paying the rental of the payment of all or
107	any part of the tax; or that the tax will not be added to the
108	rental or lease consideration or, if added, that the tax or any
109	part of the tax thereof will be refunded or refused, either
110	directly or indirectly, by any method whatsoever. Any person who
111	willfully violates any provision of this paragraph commits is
112	guilty of a misdemeanor of the first degree, punishable as
113	provided in s. 775.082 or s. 775.083.
114	(j)  The tax constitutes shall constitute a lien on the
115	property of the lessee, customer, or tenant in the same manner
116	as, and is shall be collectible as are, liens authorized and
117	imposed by ss. 713.67, 713.68, and 713.69.
118	(k)  Any tax levied pursuant to this section is shall be in
119	addition to any other tax imposed under pursuant to this chapter
120	and is in addition to all other taxes and fees and the
121	consideration for the rental or lease.
122	(l)  The department shall administer the taxes levied under
123	this section herein as increases in the rate of the tax
124	authorized in s. 125.0104. The department shall collect and
125	enforce the provisions of this section and s. 125.0104 in
126	conjunction with each other in those counties authorized to levy
127	the taxes authorized in this section herein. The department
128	shall distribute the proceeds received from the taxes levied
129	under pursuant to this section and s. 125.0104 in proportion to
130	the rates of the taxes authorized to the appropriate trust funds
131	as provided by law. If the department receives an In the event
132	of underpayment of the total amount due by a taxpayer pursuant
133	to this section and s. 125.0104, the department must shall
134	distribute the amount received in proportion to the rates of the
135	taxes authorized to the appropriate trust funds as provided by
136	law and the penalties and interest due on both of the said taxes
137	apply shall be applicable.
138	(4)  AUTHORIZATION TO LEVY; USE OF PROCEEDS; OTHER
139	REQUIREMENTS.-
140	(a)  Consolidated government levy for convention
141	development.-
142	1.  Each county that operates under a government
143	consolidated with that of one or more municipalities in the
144	county may impose, pursuant to an ordinance enacted by the
145	governing body of the county, a levy on the exercise within its
146	boundaries of the taxable privilege of leasing or letting
147	transient rental accommodations described in subsection (3) at
148	the rate of 2 percent of each dollar and major fraction of each
149	dollar of the total consideration charged for the privilege
150	therefor. The proceeds of this levy shall be known as the
151	consolidated county convention development tax.
152	2.  The county shall furnish to the department, within 10
153	days after approval of the ordinance imposing the levy, a copy
154	of the ordinance. The effective date of imposition of the levy
155	must be the first day of any month that is at least 60 days
156	after enactment of the ordinance.
157	3.  All consolidated county convention development moneys,
158	including any interest accrued on the moneys thereon, received
159	by a county imposing the levy may must be used only as follows
160	in any of the following manners, although the utilization
161	authorized in sub-subparagraph a. shall apply only to
162	municipalities with a population of 10,000 or more:
163	a.  To promote and advertise tourism by a municipality
164	having a population of 10,000 or more;
165	b.  To extend, enlarge, and improve existing publicly owned
166	convention centers in the county;
167	c.  To construct a multipurpose
168	convention/coliseum/exhibition center or the maximum components
169	of a multipurpose center thereof as funds permit in the county;
170	and
171	d.  To acquire, construct, extend, enlarge, remodel,
172	repair, improve, or maintain one or more convention centers,
173	stadiums, exhibition halls, arenas, coliseums, or auditoriums.
174	4.  For the purposes of completion of any project under
175	this paragraph, tax revenues and interest accrued may be used:
176	a.  As collateral, pledged, or hypothecated for projects
177	authorized by this paragraph, including bonds issued in
178	connection with a project therewith; or
179	b.  As a pledge or capital contribution in conjunction with
180	a partnership, joint venture, or other business arrangement
181	between the county and one or more business entities for
182	projects authorized by this paragraph.
183	5.a.  The county may designate or appoint an authority to
184	administer and disburse such proceeds and any other related
185	source of revenue. However, the annual budget of the authority
186	must be is subject to approval of the governing body of the
187	county.
188	b.  Except as otherwise provided by law, one-half of the
189	proceeds of the tax which are collected within a municipality
190	the government of which is not consolidated with that of the
191	county must, at the request of the governing body of the
192	municipality, be remitted to the municipality. The revenue
193	remitted to a municipality under this sub-subparagraph may be
194	used by the municipality only for the purposes and in the manner
195	authorized in this paragraph, but the municipality may enter
196	into an interlocal agreement with the county or with any other
197	municipality in the county to use the such revenue to jointly
198	finance any project authorized by this paragraph. This sub-
199	subparagraph does not apply to the distribution to the county of
200	any convention development tax revenues necessary to repay the
201	principal of or the interest on any bonds issued under sub-
202	subparagraph 4.a. before May 29, 1984. Notwithstanding this sub-
203	subparagraph, if the governing body of such a municipality
204	adopts a resolution stating that the municipality is unable to
205	use such revenue for any purpose authorized in this paragraph,
206	the municipality may use the revenue to acquire and develop
207	municipal parks, lifeguard stations, or athletic fields.
208	6.  The consolidated county convention development tax is
209	shall be in addition to any other levy imposed under this
210	section.
211	7.  Revenues collected and returned to the county must be
212	deposited in a convention development trust fund, which must be
213	established by the county as a condition precedent to receipt of
214	such funds.
215	(b)  Charter county levy for convention development.-
216	1.  Each county, as defined in s. 125.011(1), may impose,
217	under an ordinance enacted by the governing body of the county,
218	a levy on the exercise within its boundaries of the taxable
219	privilege of leasing or letting transient rental accommodations
220	described in subsection (3) at the rate of 3 percent or 4
221	percent of the total consideration charged for the privilege
222	therefor. The proceeds of this levy shall be known as the
223	charter county convention development tax.
224	2.  All charter county convention development moneys,
225	including any interest accrued thereon, received by a county
226	imposing the levy shall be used as follows:
227	a.  One-half of the proceeds of a 4 percent levy or two-
228	thirds of the proceeds of a 3 percent levy shall be used to
229	extend, enlarge, expand, and improve the largest existing
230	publicly owned convention center in the county.
231	b.  One-fourth of the proceeds of 4 percent levy or one-
232	third of the proceeds of a 3 percent levy shall be used to
233	construct a new multipurpose convention/coliseum/exhibition
234	center/stadium or the maximum components thereof as funds permit
235	in the most populous municipality in the county.
236	c.  One-fourth of the proceeds of a 4 percent levy shall be
237	used solely to extend, enlarge, remodel, repair, improve, plan
238	for, operate, manage, or maintain the largest existing publicly
239	owned convention center in the county, including the pledge of
240	the proceeds as security for the payment of bonds or other
241	obligations issued in connection with such convention center
242	projects. Notwithstanding sub-subparagraph f., these proceeds
243	may not be used to pay debt service or other obligations on
244	bonds payable from the proceeds that must be used for the
245	purposes in sub-subparagraphs a. and b.
246	d.c.  After the completion of any project under sub-
247	subparagraph a., the tax revenues and interest accrued under
248	sub-subparagraph a. may be used to acquire, construct, extend,
249	enlarge, remodel, repair, improve, expand, plan for, operate,
250	manage, or maintain one or more nonprofit publicly owned or
251	operated convention centers, stadiums, exhibition halls, arenas,
252	coliseums, auditoriums, or golf courses, and may be used to
253	acquire and construct an intercity light rail transportation
254	system as described in the Light Rail Transit System Status
255	Report to the Legislature dated April 1988. The transit system
256	must, which shall provide a means to transport persons to and
257	from the largest existing publicly owned convention center in
258	the county and the hotels north of the convention center and to
259	and from the downtown area of the most populous municipality in
260	the county as determined by the county.
261	e.d.  After completion of any project under sub-
262	subparagraph b., the tax revenues and interest accrued under
263	sub-subparagraph b. may be used, as determined by the county, to
264	operate an authority created pursuant to subparagraph 4. or to
265	acquire, construct, extend, enlarge, remodel, repair, improve,
266	operate, or maintain one or more convention centers, stadiums,
267	exhibition halls, arenas, coliseums, auditoriums, golf courses,
268	or related buildings and parking facilities in the most populous
269	municipality in the county.
270	f.e.  For the purposes of completion of any project
271	pursuant to this paragraph, tax revenues and interest accrued
272	may be used:
273	(I)  As collateral, pledged, or hypothecated for projects
274	authorized by this paragraph, including bonds issued in
275	connection with a project therewith; or
276	(II)  As a pledge or capital contribution in conjunction
277	with a partnership, joint venture, or other business arrangement
278	between a municipality and one or more business entities for
279	projects authorized by this paragraph.
280	3.  The governing body of each municipality in which a
281	municipal tourist tax is levied may adopt a resolution
282	prohibiting imposition of the charter county convention
283	development levy within the such municipality. If the governing
284	body adopts such a resolution, the convention development levy
285	shall be imposed by the county in all other areas of the county
286	except the such municipality. Revenues from a charter county
287	convention development levy No funds collected pursuant to this
288	paragraph may not be expended in a municipality that which has
289	prohibited the imposition of the tax adopted such a resolution.
290	4.a.  Before the county enacts an ordinance imposing or
291	increasing the levy, the county shall notify the governing body
292	of each municipality in which projects are to be developed
293	pursuant to sub-subparagraph 2.a., sub-subparagraph 2.b., sub-
294	subparagraph 2.c., or sub-subparagraph 2.d, or sub-subparagraph
295	2.e. As a condition precedent to receiving funding, the
296	governing bodies of the such municipalities shall designate or
297	appoint an authority having that shall have the sole power to:
298	(I)  Approve the concept, location, program, and design of
299	the facilities or improvements to be built in accordance with
300	this paragraph and to administer and disburse such proceeds and
301	any other related source of revenue.
302	(II)  Appoint and dismiss the authority's executive
303	director, general counsel, and any other consultants retained by
304	the authority. The governing body may shall have the right to
305	approve or disapprove the initial appointment of the authority's
306	executive director and general counsel.
307	b.  The members of each such authority shall be appointed
308	by the governing body of the municipality to terms serve for a
309	term of at least not less than 1 year and shall be appointed by
310	the governing body of such municipality. The annual budget of
311	the such authority is shall be subject to the approval of the
312	governing body of the municipality. If the governing body does
313	not approve the budget, the authority shall use as the
314	authority's budget the previous fiscal year budget from the
315	previous fiscal year.
316	c.  The authority, by resolution to be adopted from time to
317	time, may invest and reinvest the proceeds from the convention
318	development tax and any other revenues generated by the
319	authority in the same manner that the municipality in which the
320	authority is located may invest surplus funds.
321	5.  The charter county convention development levy is shall
322	be in addition to any other levy imposed pursuant to this
323	section.
324	6.  A certified copy of the ordinance imposing the levy
325	shall be furnished by the county to the department within 10
326	days after approval of such ordinance. The effective date of
327	imposition of the levy is shall be the first day of any month at
328	least 60 days after enactment of the ordinance.
329	7.  Revenues collected pursuant to this paragraph must
330	shall be deposited in a convention development trust fund, which
331	shall be established by the county as a condition precedent to
332	receipt of the such funds.
333	Section 2.  This act shall take effect July 1, 2011.

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