HB 969

A bill to be entitled
2An act relating to convention development taxes; amending
3s. 212.0305, F.S.; making technical and grammatical
4changes; authorizing an increase in the rate of the
5charter county convention development tax; specifying
6permissible uses of the additional revenues; providing an
7effective date.
9Be It Enacted by the Legislature of the State of Florida:
11     Section 1.  Subsection (3) and paragraphs (a) and (b) of
12subsection (4) of section 212.0305, Florida Statutes, are
13amended to read:
14     212.0305  Convention development taxes; intent;
15administration; authorization; use of proceeds.-
17     (a)1.  The convention development tax on transient rentals
18imposed by the governing body of any county applies authorized
19to so levy shall apply to the amount of any payment made by any
20person to rent, lease, or use for a period of 6 months or less
21any living quarters or accommodations in a hotel, apartment
22hotel, motel, resort motel, apartment, apartment motel,
23roominghouse, tourist or trailer camp, mobile home park,
24recreational vehicle park, condominium, or timeshare resort. If
25When receipt of consideration is by way of property other than
26money, the tax is shall be levied and imposed on the fair market
27value of the such nonmonetary consideration. Any payment made by
28a person to rent, lease, or use any living quarters or
29accommodations that which are exempt from the tax imposed under
30s. 212.03 are shall likewise be exempt from any tax imposed
31under this section.
32     2.a.  Tax is shall be due on the consideration paid for
33occupancy in the county pursuant to a regulated short-term
34product, as defined in s. 721.05, or occupancy in the county
35pursuant to a product that would be deemed a regulated short-
36term product if the agreement to purchase the short-term right
37was executed in this state. The Such tax shall be collected on
38the last day of occupancy within the county unless such
39consideration is applied to the purchase of a timeshare estate.
40The occupancy of an accommodation of a timeshare resort pursuant
41to a timeshare plan, a multisite timeshare plan, or an exchange
42transaction in an exchange program, as defined in s. 721.05, by
43the owner of a timeshare interest or by a such owner's guest of
44the owner who, which guest is not paying monetary consideration
45to the owner or to a third party for the benefit of the owner,
46is not a privilege subject to taxation under this section. A
47membership or transaction fee paid by a timeshare owner which
48that does not provide the timeshare owner with the right to
49occupy any specific timeshare unit but merely provides the
50timeshare owner with the opportunity to exchange a timeshare
51interest through an exchange program is a service charge and is
52not subject to taxation under this section.
53     b.  Consideration paid for the purchase of a timeshare
54license in a timeshare plan, as defined in s. 721.05, is rent
55subject to taxation under this section.
56     (b)  The tax shall be charged by the person receiving the
57consideration for the lease or rental, and the tax, shall charge
58the tax and collect the tax be collected from the lessee,
59tenant, or customer at the time of payment of the consideration
60for the such lease or rental.
61     (c)  The person receiving the consideration for such rental
62or lease shall receive, account for, and remit the tax to the
63department at the time and in the manner provided for persons
64who collect and remit taxes pursuant to under s. 212.03. The
65same duties and privileges imposed by this chapter upon dealers
66in tangible property respecting the collection and remission of
67tax; the making of returns; the keeping of books, records, and
68accounts; and compliance with the rules of the department in the
69administration of this chapter apply to and are binding upon all
70persons who are subject to the provisions of this section.
71However, the department may authorize a quarterly return and
72payment if when the tax remitted by the dealer for the preceding
73quarter did not exceed $25.
74     (d)  The department shall keep records showing the amount
75of taxes collected, including records of which records shall
76disclose the taxes collected from each county in which a local
77government resort tax is levied. These records are shall be
78subject to the provisions of s. 213.053 and are confidential and
79exempt from the provisions of s. 119.07(1).
80     (e)  The collections received by the department shall pay
81and return the collections of the tax from the tax, less its
82costs of administration, shall be paid and returned monthly to
83the county that which imposed the tax, for use by the county as
84provided in this section. A county shall place the Such receipts
85from the tax shall be placed in a specific trust fund or funds
86created by the county.
87     (f)  The department shall adopt promulgate such rules and
88shall prescribe and publish such forms as may be necessary to
89administer effectuate the purposes of this section. The
90department may is authorized to establish audit procedures and
91to assess for delinquent taxes.
92     (g)  The estimated tax provisions contained in s. 212.11 do
93not apply to the administration of any tax levied under this
95     (h)  Any person taxable under this section who, either by
96himself or herself or through the person's agents or employees,
97fails or refuses to charge and collect the taxes provided in
98this section herein provided from the person paying any rental
99or lease is, in addition to being personally liable for the
100payment of the tax and commits, guilty of a misdemeanor of the
101first degree, punishable as provided in s. 775.082 or s.
103     (i)  A No person may not shall advertise or hold out to the
104public in any manner, directly or indirectly, that he or she
105will absorb all or any part of the tax; that he or she will
106relieve the person paying the rental of the payment of all or
107any part of the tax; or that the tax will not be added to the
108rental or lease consideration or, if added, that the tax or any
109part of the tax thereof will be refunded or refused, either
110directly or indirectly, by any method whatsoever. Any person who
111willfully violates any provision of this paragraph commits is
112guilty of a misdemeanor of the first degree, punishable as
113provided in s. 775.082 or s. 775.083.
114     (j)  The tax constitutes shall constitute a lien on the
115property of the lessee, customer, or tenant in the same manner
116as, and is shall be collectible as are, liens authorized and
117imposed by ss. 713.67, 713.68, and 713.69.
118     (k)  Any tax levied pursuant to this section is shall be in
119addition to any other tax imposed under pursuant to this chapter
120and is in addition to all other taxes and fees and the
121consideration for the rental or lease.
122     (l)  The department shall administer the taxes levied under
123this section herein as increases in the rate of the tax
124authorized in s. 125.0104. The department shall collect and
125enforce the provisions of this section and s. 125.0104 in
126conjunction with each other in those counties authorized to levy
127the taxes authorized in this section herein. The department
128shall distribute the proceeds received from the taxes levied
129under pursuant to this section and s. 125.0104 in proportion to
130the rates of the taxes authorized to the appropriate trust funds
131as provided by law. If the department receives an In the event
132of underpayment of the total amount due by a taxpayer pursuant
133to this section and s. 125.0104, the department must shall
134distribute the amount received in proportion to the rates of the
135taxes authorized to the appropriate trust funds as provided by
136law and the penalties and interest due on both of the said taxes
137apply shall be applicable.
140     (a)  Consolidated government levy for convention
142     1.  Each county that operates under a government
143consolidated with that of one or more municipalities in the
144county may impose, pursuant to an ordinance enacted by the
145governing body of the county, a levy on the exercise within its
146boundaries of the taxable privilege of leasing or letting
147transient rental accommodations described in subsection (3) at
148the rate of 2 percent of each dollar and major fraction of each
149dollar of the total consideration charged for the privilege
150therefor. The proceeds of this levy shall be known as the
151consolidated county convention development tax.
152     2.  The county shall furnish to the department, within 10
153days after approval of the ordinance imposing the levy, a copy
154of the ordinance. The effective date of imposition of the levy
155must be the first day of any month that is at least 60 days
156after enactment of the ordinance.
157     3.  All consolidated county convention development moneys,
158including any interest accrued on the moneys thereon, received
159by a county imposing the levy may must be used only as follows
160in any of the following manners, although the utilization
161authorized in sub-subparagraph a. shall apply only to
162municipalities with a population of 10,000 or more:
163     a.  To promote and advertise tourism by a municipality
164having a population of 10,000 or more;
165     b.  To extend, enlarge, and improve existing publicly owned
166convention centers in the county;
167     c.  To construct a multipurpose
168convention/coliseum/exhibition center or the maximum components
169of a multipurpose center thereof as funds permit in the county;
171     d.  To acquire, construct, extend, enlarge, remodel,
172repair, improve, or maintain one or more convention centers,
173stadiums, exhibition halls, arenas, coliseums, or auditoriums.
174     4.  For the purposes of completion of any project under
175this paragraph, tax revenues and interest accrued may be used:
176     a.  As collateral, pledged, or hypothecated for projects
177authorized by this paragraph, including bonds issued in
178connection with a project therewith; or
179     b.  As a pledge or capital contribution in conjunction with
180a partnership, joint venture, or other business arrangement
181between the county and one or more business entities for
182projects authorized by this paragraph.
183     5.a.  The county may designate or appoint an authority to
184administer and disburse such proceeds and any other related
185source of revenue. However, the annual budget of the authority
186must be is subject to approval of the governing body of the
188     b.  Except as otherwise provided by law, one-half of the
189proceeds of the tax which are collected within a municipality
190the government of which is not consolidated with that of the
191county must, at the request of the governing body of the
192municipality, be remitted to the municipality. The revenue
193remitted to a municipality under this sub-subparagraph may be
194used by the municipality only for the purposes and in the manner
195authorized in this paragraph, but the municipality may enter
196into an interlocal agreement with the county or with any other
197municipality in the county to use the such revenue to jointly
198finance any project authorized by this paragraph. This sub-
199subparagraph does not apply to the distribution to the county of
200any convention development tax revenues necessary to repay the
201principal of or the interest on any bonds issued under sub-
202subparagraph 4.a. before May 29, 1984. Notwithstanding this sub-
203subparagraph, if the governing body of such a municipality
204adopts a resolution stating that the municipality is unable to
205use such revenue for any purpose authorized in this paragraph,
206the municipality may use the revenue to acquire and develop
207municipal parks, lifeguard stations, or athletic fields.
208     6.  The consolidated county convention development tax is
209shall be in addition to any other levy imposed under this
211     7.  Revenues collected and returned to the county must be
212deposited in a convention development trust fund, which must be
213established by the county as a condition precedent to receipt of
214such funds.
215     (b)  Charter county levy for convention development.-
216     1.  Each county, as defined in s. 125.011(1), may impose,
217under an ordinance enacted by the governing body of the county,
218a levy on the exercise within its boundaries of the taxable
219privilege of leasing or letting transient rental accommodations
220described in subsection (3) at the rate of 3 percent or 4
221percent of the total consideration charged for the privilege
222therefor. The proceeds of this levy shall be known as the
223charter county convention development tax.
224     2.  All charter county convention development moneys,
225including any interest accrued thereon, received by a county
226imposing the levy shall be used as follows:
227     a.  One-half of the proceeds of a 4 percent levy or two-
228thirds of the proceeds of a 3 percent levy shall be used to
229extend, enlarge, expand, and improve the largest existing
230publicly owned convention center in the county.
231     b.  One-fourth of the proceeds of 4 percent levy or one-
232third of the proceeds of a 3 percent levy shall be used to
233construct a new multipurpose convention/coliseum/exhibition
234center/stadium or the maximum components thereof as funds permit
235in the most populous municipality in the county.
236     c.  One-fourth of the proceeds of a 4 percent levy shall be
237used solely to extend, enlarge, remodel, repair, improve, plan
238for, operate, manage, or maintain the largest existing publicly
239owned convention center in the county, including the pledge of
240the proceeds as security for the payment of bonds or other
241obligations issued in connection with such convention center
242projects. Notwithstanding sub-subparagraph f., these proceeds
243may not be used to pay debt service or other obligations on
244bonds payable from the proceeds that must be used for the
245purposes in sub-subparagraphs a. and b.
246     d.c.  After the completion of any project under sub-
247subparagraph a., the tax revenues and interest accrued under
248sub-subparagraph a. may be used to acquire, construct, extend,
249enlarge, remodel, repair, improve, expand, plan for, operate,
250manage, or maintain one or more nonprofit publicly owned or
251operated convention centers, stadiums, exhibition halls, arenas,
252coliseums, auditoriums, or golf courses, and may be used to
253acquire and construct an intercity light rail transportation
254system as described in the Light Rail Transit System Status
255Report to the Legislature dated April 1988. The transit system
256must, which shall provide a means to transport persons to and
257from the largest existing publicly owned convention center in
258the county and the hotels north of the convention center and to
259and from the downtown area of the most populous municipality in
260the county as determined by the county.
261     e.d.  After completion of any project under sub-
262subparagraph b., the tax revenues and interest accrued under
263sub-subparagraph b. may be used, as determined by the county, to
264operate an authority created pursuant to subparagraph 4. or to
265acquire, construct, extend, enlarge, remodel, repair, improve,
266operate, or maintain one or more convention centers, stadiums,
267exhibition halls, arenas, coliseums, auditoriums, golf courses,
268or related buildings and parking facilities in the most populous
269municipality in the county.
270     f.e.  For the purposes of completion of any project
271pursuant to this paragraph, tax revenues and interest accrued
272may be used:
273     (I)  As collateral, pledged, or hypothecated for projects
274authorized by this paragraph, including bonds issued in
275connection with a project therewith; or
276     (II)  As a pledge or capital contribution in conjunction
277with a partnership, joint venture, or other business arrangement
278between a municipality and one or more business entities for
279projects authorized by this paragraph.
280     3.  The governing body of each municipality in which a
281municipal tourist tax is levied may adopt a resolution
282prohibiting imposition of the charter county convention
283development levy within the such municipality. If the governing
284body adopts such a resolution, the convention development levy
285shall be imposed by the county in all other areas of the county
286except the such municipality. Revenues from a charter county
287convention development levy No funds collected pursuant to this
288paragraph may not be expended in a municipality that which has
289prohibited the imposition of the tax adopted such a resolution.
290     4.a.  Before the county enacts an ordinance imposing or
291increasing the levy, the county shall notify the governing body
292of each municipality in which projects are to be developed
293pursuant to sub-subparagraph 2.a., sub-subparagraph 2.b., sub-
294subparagraph 2.c., or sub-subparagraph 2.d., or sub-subparagraph
2952.e. As a condition precedent to receiving funding, the
296governing bodies of the such municipalities shall designate or
297appoint an authority having that shall have the sole power to:
298     (I)  Approve the concept, location, program, and design of
299the facilities or improvements to be built in accordance with
300this paragraph and to administer and disburse such proceeds and
301any other related source of revenue.
302     (II)  Appoint and dismiss the authority's executive
303director, general counsel, and any other consultants retained by
304the authority. The governing body may shall have the right to
305approve or disapprove the initial appointment of the authority's
306executive director and general counsel.
307     b.  The members of each such authority shall be appointed
308by the governing body of the municipality to terms serve for a
309term of at least not less than 1 year and shall be appointed by
310the governing body of such municipality. The annual budget of
311the such authority is shall be subject to the approval of the
312governing body of the municipality. If the governing body does
313not approve the budget, the authority shall use as the
314authority's budget the previous fiscal year budget from the
315previous fiscal year.
316     c.  The authority, by resolution to be adopted from time to
317time, may invest and reinvest the proceeds from the convention
318development tax and any other revenues generated by the
319authority in the same manner that the municipality in which the
320authority is located may invest surplus funds.
321     5.  The charter county convention development levy is shall
322be in addition to any other levy imposed pursuant to this
324     6.  A certified copy of the ordinance imposing the levy
325shall be furnished by the county to the department within 10
326days after approval of such ordinance. The effective date of
327imposition of the levy is shall be the first day of any month at
328least 60 days after enactment of the ordinance.
329     7.  Revenues collected pursuant to this paragraph must
330shall be deposited in a convention development trust fund, which
331shall be established by the county as a condition precedent to
332receipt of the such funds.
333     Section 2.  This act shall take effect July 1, 2011.

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