Florida Senate - 2018                        COMMITTEE AMENDMENT
       Bill No. SB 1714
       
       
       
       
       
       
                                Ì655428>Î655428                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  01/29/2018           .                                
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       The Committee on Commerce and Tourism (Perry) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Paragraphs (y) and (z) are added to subsection
    6  (3) of section 11.45, Florida Statutes, to read:
    7         11.45 Definitions; duties; authorities; reports; rules.—
    8         (3) AUTHORITY FOR AUDITS AND OTHER ENGAGEMENTS.—The Auditor
    9  General may, pursuant to his or her own authority, or at the
   10  direction of the Legislative Auditing Committee, conduct audits
   11  or other engagements as determined appropriate by the Auditor
   12  General of:
   13         (y)The accounts and records pertaining to the use of funds
   14  from a tax imposed pursuant to s. 125.0104, s. 125.0108, or s.
   15  212.0305 for tourism development or promotion by a local
   16  governmental entity, nonprofit organization, or for-profit
   17  organization, including a tourism promotion agency as defined in
   18  s. 288.12261 or a program or entity created by a tourism
   19  promotion agency.
   20         (z)The accounts and records pertaining to:
   21         1.An economic development agency of a county or
   22  municipality, including an economic development agency as
   23  defined in s. 288.0751 or a program or entity created by an
   24  economic development agency;
   25         2.The county or municipal officers or employees assigned
   26  to promote the general business interests, industrial interests,
   27  or related responsibilities of the county or municipality; or
   28         3.A private agency, person, partnership, corporation, or
   29  business entity authorized by the state, a municipality, or a
   30  county to promote the general business interests, industrial
   31  interests, or related responsibilities of the state,
   32  municipality, or county.
   33         Section 2. Section 288.0751, Florida Statutes, is created
   34  to read:
   35         288.0751Local economic development agencies.—
   36         (1)DEFINITIONS.—For purposes of this section:
   37         (a)“Economic development activities” means:
   38         1.Developing or improving local infrastructure, issuing
   39  bonds to finance or refinance the cost of capital projects for
   40  industrial or manufacturing plants, or leasing or conveying real
   41  property as part of an economic incentive agreement for one or
   42  more businesses.
   43         2.Providing grants to private enterprises for the
   44  expansion of existing businesses or the attraction of new
   45  businesses.
   46         3.Participating in trade shows and prospecting missions.
   47         4.Making expenditures for the design of strategic plans
   48  for economic development.
   49         5.Making expenditures for marketing and research services,
   50  including marketing specific sites for business and industry
   51  development or recruitment, and responding to inquiries from
   52  businesses and industries concerning the development of specific
   53  sites.
   54         6.Providing economic development incentives, including:
   55         a.Direct financial incentives of monetary assistance
   56  provided to businesses, including, but not limited to, grants,
   57  loans, equity investments, loan insurance and guarantees, and
   58  training subsidies.
   59         b.Indirect financial incentives of grants and loans
   60  provided to businesses and community organizations that provide
   61  support to businesses or promote business investments or
   62  development.
   63         c.Fee-based or tax-based incentives, including, but not
   64  limited to, credits, refunds, exemptions, and property tax
   65  abatement or assessment reductions.
   66         d.Real property incentives, including, but not limited to,
   67  below-market interest rate leases or sales of real property.
   68  
   69  The term “economic development activities” does not include
   70  developing, maintaining, or improving infrastructure or public
   71  safety and other traditional functions of local government that
   72  benefit the public at large or otherwise provide an indirect or
   73  incidental benefit to the development of the local economy.
   74         (b)“Economic development agency” means an entity,
   75  including, but not limited to, an agency as defined in s.
   76  119.011, that receives public funds and is engaged in economic
   77  development activities on behalf of one or more local
   78  governmental entities.
   79         1.An economic development agency may include any local
   80  governmental entity or any entity under contract with one or
   81  more local governmental entities to promote economic development
   82  activities on behalf of such local governmental entity or
   83  entities through the expenditure of public funds. An economic
   84  development agency may also include any private agency, person,
   85  partnership, corporation, or business entity authorized by a
   86  county or municipality to promote the general business or
   87  industrial interests of that county or municipality.
   88         2.Enterprise Florida, Inc., and the Department of Economic
   89  Opportunity are not considered economic development agencies.
   90         (c)“Local governmental entity” means the county or
   91  municipality on whose behalf the economic development agency
   92  engages in economic development activity.
   93         (d)“Relative” has the same meaning as in s. 726.102.
   94         (2)OPERATION.—An economic development agency must operate
   95  in accordance with the following:
   96         (a)Each director, officer, and member of the board of
   97  directors of an economic development agency who is not otherwise
   98  required to file a financial disclosure pursuant to ch. 112 must
   99  file an annual disclosure pursuant to s. 112.3145 as a local
  100  officer. Directors, officers, and members of the board of
  101  directors are considered local officers and the local
  102  governmental entity is considered their agency.
  103         (b)Directors, officers, and members of the board of
  104  directors of an economic development agency must disclose to the
  105  board any activity that may reasonably be construed to be a
  106  conflict of interest. A rebuttable presumption of a conflict of
  107  interest exists if any of the following occurs without prior
  108  notice to the economic development agency’s board:
  109         1.A director, officer, or board member, or a relative of a
  110  director, officer, or board member, enters into a contract for
  111  goods or services with the agency.
  112         2.A director, officer, or board member, or a relative of a
  113  director, officer, or board member, holds an interest in a
  114  corporation, limited liability corporation, partnership, limited
  115  liability partnership, or other business entity that conducts
  116  business with the agency or proposes to enter into a contract or
  117  other transaction with the agency.
  118         (c)If a director, officer, or board member, or a relative
  119  of a director, officer, or board member, proposes to engage in
  120  an activity that is a conflict of interest as described in
  121  paragraph (b), the proposed activity must be listed on, and all
  122  contracts and transactional documents related to the proposed
  123  activity must be attached to, the meeting agenda for the
  124  consideration of the contract. The disclosure must be placed on
  125  the website of the economic development agency and included in
  126  the minutes of each meeting of the board of directors of the
  127  economic development agency during which such contracts or
  128  related expenditures are discussed or voted upon.
  129         (d)A director, officer, or board member, or a relative of
  130  a director or an officer, who is a party to, or has an interest
  131  in, an activity that is a possible conflict of interest as
  132  described in paragraph (b) may attend the meeting at which the
  133  activity is considered by the board and is authorized to make a
  134  presentation to the board regarding the activity. After the
  135  presentation, the director, officer, or board member, or the
  136  relative of the director or officer, must leave the meeting
  137  during the discussion of, and the vote upon, the activity. A
  138  director, officer, or board member who is a party to, or has an
  139  interest in, the activity must recuse themselves from the vote.
  140         (e)Board members shall serve without compensation but are
  141  entitled to receive reimbursement for per diem and travel
  142  expenses pursuant to s. 112.061. Any ordinance or resolution
  143  enacted pursuant to s. 112.061(14) may apply to board members in
  144  that county only if such ordinance or resolution applies
  145  uniformly to all travel by county employees. Such expenses must
  146  be paid out of the funds of the economic development agency.
  147         (f)Officers, employees, or agents, including the president
  148  or chief executive officer, may not receive compensation from
  149  public funds for the performance of economic development-related
  150  duties, responsibilities, or services in an amount that exceeds
  151  the annual compensation of the chief administrative or executive
  152  officer or employee of the local governmental entity on whose
  153  behalf such activities are performed. Any payments of
  154  performance bonuses or severance pay to officers, employees, or
  155  agents from public funds are prohibited unless specifically
  156  authorized by law.
  157         (g)An economic development agency must comply with the per
  158  diem and travel expense provisions of s. 112.061. Any ordinance
  159  or resolution enacted pursuant to s. 112.061(14) may apply to
  160  economic development agencies and their officers and employees
  161  in that county only if such ordinance or resolution applies
  162  uniformly to all travel by county employees.
  163         (h)Officers and employees are subject to s. 112.313.
  164  However, any contract between an economic development agency and
  165  a political subdivision, local governmental entity, or another
  166  economic development agency to perform economic development
  167  activities does not violate s. 112.313(3) or (7).
  168         (i)An economic development agency not otherwise subject to
  169  s. 287.057 must avoid, neutralize, or mitigate significant
  170  potential organizational conflicts of interest before it enters
  171  into a contract. If the economic development agency elects to
  172  mitigate a significant potential organizational conflict of
  173  interest, an adequate mitigation plan, including organizational,
  174  physical, and electronic barriers, shall be developed and the
  175  head of the economic development agency must certify that the
  176  award is in the best interests of the local governmental entity
  177  and submit such certification to the governing body of the local
  178  governmental entity within 3 business days after entering into
  179  the contract.
  180         (j)Lodging expenses for an employee or board member may
  181  not exceed $150 per day, excluding taxes, unless the economic
  182  development agency is participating in a negotiated group rate
  183  discount or the economic development agency provides
  184  documentation of at least three comparable alternatives
  185  demonstrating that such lodging at the required rate is not
  186  available. However, an employee or board member may expend his
  187  or her own funds for any lodging expenses in excess of $150 per
  188  day.
  189         (k)Economic development agency funds may not be expended
  190  for food, beverages, lodging, entertainment, or gifts for
  191  employees or board members, unless authorized pursuant to s.
  192  112.061 or this section. Employees or board members may not
  193  accept or receive food, beverages, lodging, entertainment, or
  194  gifts from persons, vendors, or other entities doing business
  195  with the economic development agency unless such food, beverage,
  196  lodging, entertainment, or gift is available to similarly
  197  situated members of the general public.
  198  
  199  Nothing in this subsection is intended to limit the
  200  applicability of ch. 112 to any person already subject to the
  201  provisions of such chapter.
  202         (3)TRANSPARENCY.—
  203         (a)All contracts entered into by an economic development
  204  agency shall include:
  205         1.The purpose of the contract.
  206         2.Specific performance standards and responsibilities for
  207  each entity.
  208         3.A detailed project or contract budget, if applicable.
  209         4.The value of any services provided.
  210         5.The projected travel and entertainment expenses for
  211  employees and board members, if applicable.
  212         (b)A proposed contract with an estimated total contract
  213  value of $250,000 or more must be submitted to the governing
  214  body of the local governmental entity and published on such
  215  entity’s website at least 14 days before the contract is
  216  executed. If the governing body of the local governmental entity
  217  rejects such proposed contract by a majority vote held during
  218  the 14-day period, the economic development agency may not
  219  execute such proposed contract or any substantially similar
  220  contract without obtaining a majority vote of the governing body
  221  of the local governmental entity in favor of such contract. An
  222  economic development agency may not enter into multiple related
  223  contracts to avoid the requirements of this paragraph. If the
  224  governing body of the local governmental entity does not take
  225  action on the proposed contract within the 14-day period, the
  226  contract may be executed.
  227         (c)1.An economic development agency shall submit to the
  228  governing body of the local governmental entity, within 30 days
  229  after the end of its fiscal year, a complete and detailed report
  230  setting forth all public and private financial data of the
  231  economic development agency, and shall publish such report on
  232  its website.
  233         2.The financial data shall include:
  234         a.The total amount of revenue received from public and
  235  private sources.
  236         b.The operating budget.
  237         c.The total amount of salary, benefits, and other
  238  compensation provided by the economic development agency to its
  239  officers, employees, or agents, regardless of the funding
  240  source.
  241         d.An itemized account of all expenditures, including all
  242  travel and entertainment expenditures.
  243         (d)The following information must be posted on the website
  244  of each economic development agency:
  245         1.All contracts with a total contract value of $5,000 or
  246  more. Such contracts must be posted within 5 business days after
  247  execution.
  248         2.All contracts, information, and financial data submitted
  249  to the governing body of the local governmental entity. Such
  250  contracts, information, and data must be posted within 5
  251  business days after submission.
  252         3.Video recordings of each board meeting. Such recordings
  253  must be posted within 3 business days after the meeting.
  254         4.A detailed report of expenditures following each
  255  marketing event paid for with economic development agency funds.
  256  Such report must be posted within 14 days after the event.
  257         5.An annual itemized account of the total amount of funds
  258  spent by a third party on behalf of the economic development
  259  agency, its board members, or its employees.
  260         6.An annual itemized account of the total amount of travel
  261  and entertainment expenditures.
  262         (e)Notwithstanding any provision of law to the contrary, a
  263  record required under this section, including, but not limited
  264  to, a contract or agreement, is a public record and is not
  265  confidential or exempt from s. 119.07(1) and s. 24(a), Art. I of
  266  the State Constitution, except as provided in s. 288.075(5) and
  267  (6)(a)1. and 2. Such record shall be produced in full in
  268  accordance with this section or upon request.
  269         (f)An economic development agency shall maintain and
  270  provide online access to all of the information required under
  271  this subsection. Each economic development agency shall provide
  272  the Department of Economic Opportunity with the specific website
  273  address where the required information is published and
  274  maintained online, and the Department of Economic Opportunity
  275  shall publish and maintain a single online directory which lists
  276  each economic development agency and the specific website
  277  address where such required information may be located.
  278         (g)An economic development agency that fails to comply
  279  with the transparency and accountability requirements of this
  280  subsection may not receive or expend public funds until it
  281  becomes fully compliant.
  282         (4)AUDITS.—The Auditor General shall annually select at
  283  least two economic development agencies that received public
  284  funds in the previous year and conduct audits, as defined in s.
  285  11.45, to verify that funds were expended as required by this
  286  section and to verify that transparency and accountability
  287  requirements were met. If the Auditor General determines that
  288  funds were not expended as required by this section, he or she
  289  shall immediately report such findings to the Governor, the
  290  President of the Senate, and the Speaker of the House of
  291  Representatives.
  292         (5)PENALTIES.—It is unlawful for a person to knowingly and
  293  willfully make a materially false or misleading statement,
  294  provide false or misleading information, fail to report required
  295  information, or structure an organization or agreement to avoid
  296  the requirements of this section. A person who violates this
  297  section commits a misdemeanor of the first degree, punishable as
  298  provided in s. 775.082 or s. 775.083.
  299         (6)APPLICABILITY.—A private entity that meets the
  300  definition of an economic development agency under subsection
  301  (1) due solely to the existence of a contract between the
  302  private entity and an economic development agency to engage in
  303  economic development activities is required to comply with this
  304  section only in connection with the performance of its
  305  obligations and the expenditure of funds pursuant to such
  306  contract. This section shall not be construed to require the
  307  private entity to report or conform its other business practices
  308  or activities to the provisions of this section, provided such
  309  practices or activities are not directly related to or funded by
  310  such contract. An entity that does not receive any public funds
  311  for economic development activities is not subject to this
  312  section if the entity does not concurrently employ or use the
  313  services of a local governmental entity employee for economic
  314  development activities.
  315         (7)ENFORCEMENT.—The local governmental entity shall cease
  316  and desist from transferring or providing public funds to any
  317  economic development agency that fails to comply with this
  318  section.
  319         Section 3. Section 288.12261, Florida Statutes, is created
  320  to read:
  321         288.12261Tourism promotion agencies.—
  322         (1)DEFINITIONS.—For purposes of this section, the term:
  323         (a)“Local governmental entity” means the county or
  324  municipality on whose behalf the tourism promotion agency
  325  engages in tourism promotion activity.
  326         (b)“Promote tourism development” means using public funds
  327  to promote or perform the activities described in s.
  328  125.0104(5).
  329         (c)“Tourism promotion agency” means an entity, including,
  330  but not limited to, an agency as defined in s. 119.011, that
  331  receives public funds to promote tourism development on behalf
  332  of one or more local governmental entities.
  333         1.A tourism promotion agency may include any local
  334  governmental entity or any entity under contract with one or
  335  more local governmental entities to promote tourism development
  336  on behalf of such local governmental entity or entities through
  337  the expenditure of public funds.
  338         2.For purposes of this section, the Florida Tourism
  339  Industry Marketing Corporation and the Department of Economic
  340  Opportunity are not considered tourism promotion agencies.
  341         (d)“Relative” has the same meaning as in s. 726.102.
  342         (2)OPERATION.—A tourism promotion agency must operate in
  343  accordance with the following:
  344         (a)Each director, officer, and member of the board of
  345  directors of a tourism promotion agency who is not otherwise
  346  required to file a financial disclosure pursuant to ch. 112 must
  347  file an annual disclosure pursuant to s. 112.3145 as a local
  348  officer. Directors, officers, and members of the board of
  349  directors are considered local officers and the local
  350  governmental entity is considered their agency.
  351         (b)Directors, officers, and members of the board of
  352  directors of a tourism promotion agency must disclose to the
  353  board any activity that may reasonably be construed to be a
  354  conflict of interest. A rebuttable presumption of a conflict of
  355  interest exists if any of the following occurs without prior
  356  notice to the tourism promotion agency’s board:
  357         1.A director, officer, or board member, or a relative of a
  358  director, officer, or board member, enters into a contract for
  359  goods or services with the agency.
  360         2.A director, officer, or board member, or a relative of a
  361  director, officer, or board member, holds an interest in a
  362  corporation, limited liability corporation, partnership, limited
  363  liability partnership, or other business entity that conducts
  364  business with the agency or proposes to enter into a contract or
  365  other transaction with the agency.
  366         (c)If a director, officer, or board member, or a relative
  367  of a director, officer, or board member, proposes to engage in
  368  an activity that is a conflict of interest as described in
  369  paragraph (b), the proposed activity must be listed on, and all
  370  contracts and transactional documents related to the proposed
  371  activity must be attached to, the meeting agenda for the
  372  consideration of the contract. The disclosure must be placed on
  373  the website of the tourism promotion agency and included in the
  374  minutes of each meeting of the board of directors of the tourism
  375  promotion agency when such contracts or related expenditures are
  376  discussed or voted upon.
  377         (d)A director, officer, or board member, or a relative of
  378  a director or an officer, who is a party to, or has an interest
  379  in, an activity that is a possible conflict of interest as
  380  described in paragraph (b) may attend the meeting at which the
  381  activity is considered by the board and is authorized to make a
  382  presentation to the board regarding the activity. After the
  383  presentation, the director, officer, or board member, or the
  384  relative of the director or officer, must leave the meeting
  385  during the discussion of, and the vote upon, the activity. A
  386  director, officer, or board member who is a party to, or has an
  387  interest in, the activity must recuse himself or herself from
  388  the vote.
  389         (e)Board members shall serve without compensation but are
  390  entitled to receive reimbursement for per diem and travel
  391  expenses pursuant to s. 112.061. Any ordinance or resolution
  392  enacted pursuant to s. 112.061(14) may apply to board members
  393  only if such ordinance or resolution applies uniformly to all
  394  travel by county employees. Such expenses must be paid out of
  395  funds of the tourism promotion agency.
  396         (f)Officers, employees, or agents, including the president
  397  or chief executive officer, may not receive compensation from
  398  public funds for the performance of tourism promotion-related
  399  duties, responsibilities, or services in an amount that exceeds
  400  the annual compensation of the chief administrative or executive
  401  officer or employee of the local governmental entity on whose
  402  behalf such duties, responsibilities, or services are performed.
  403  Any payments of performance bonuses or severance pay to
  404  officers, employees, or agents from public funds are prohibited
  405  unless specifically authorized by law.
  406         (g)A tourism promotion agency must comply with the per
  407  diem and travel expense provisions of s. 112.061. Any ordinance
  408  or resolution enacted pursuant to s. 112.061(14) may apply to
  409  tourist promotion agencies and their officers and employees only
  410  if such ordinance or resolution applies uniformly to all travel
  411  by county employees.
  412         (h)Officers and employees are subject to s. 112.313.
  413  However, any contract between the tourism promotion agency and
  414  the political subdivision, local governmental entity, or another
  415  tourism promotion agency to perform tourism promotion activities
  416  does not violate s. 112.313(3) or (7).
  417         (i)A tourism promotion agency not otherwise subject to s.
  418  287.057 must avoid, neutralize, or mitigate significant
  419  potential organizational conflicts of interest before it enters
  420  into a contract. If the tourism promotion agency elects to
  421  mitigate a significant potential organizational conflict of
  422  interest, an adequate mitigation plan, including organizational,
  423  physical, and electronic barriers, shall be developed and the
  424  head of the tourism promotion agency must certify that the award
  425  is in the best interests of the county and submit such
  426  certification to the governing board of the county within 3
  427  business days after entering into the contract.
  428         (j)Lodging expenses for an employee or board member may
  429  not exceed $150 per day, excluding taxes, unless the tourism
  430  promotion agency is participating in a negotiated group rate
  431  discount or the tourism promotion agency provides documentation
  432  of at least three comparable alternatives demonstrating that
  433  such lodging at the required rate is not available. However, an
  434  employee or board member may expend his or her own funds for any
  435  lodging expenses in excess of $150 per day.
  436         (k)Tourism promotion agency funds may not be expended for
  437  food, beverages, lodging, entertainment, or gifts for employees
  438  or board members, unless authorized pursuant to s. 112.061 or
  439  this section. Employees or board members may not accept or
  440  receive food, beverages, lodging, entertainment, or gifts from
  441  persons, vendors, or other entities doing business with the
  442  tourism promotion agency unless such food, beverage, lodging,
  443  entertainment, or gift is available to similarly situated
  444  members of the general public.
  445         (l)A tourism promotion agency shall not expend public or
  446  private funds that directly benefit only one business entity.
  447  
  448  Nothing in this section is intended to limit the applicability
  449  of ch. 112 to any person already subject to the provisions of
  450  such chapter.
  451         (3)TRANSPARENCY.—
  452         (a)All contracts entered into by a tourism promotion
  453  agency shall include:
  454         1.The purpose of the contract.
  455         2.Specific performance standards and responsibilities for
  456  each entity.
  457         3.A detailed project or contract budget, if applicable.
  458         4.The value of any services provided.
  459         5.The projected travel and entertainment expenses for
  460  employees and board members, if applicable.
  461         (b)A proposed contract with an estimated total contract
  462  value of $250,000 or more must be submitted to the governing
  463  body of the local governmental entity and published on such
  464  entity’s website at least 14 days before the contract is
  465  executed. If the governing body of the local governmental entity
  466  rejects such proposed contract by a majority vote held during
  467  the 14-day period, the tourism promotion agency may not execute
  468  such proposed contract or any substantially similar contract
  469  without obtaining a majority vote of the governing body of the
  470  local governmental entity in favor of such contract. A tourism
  471  promotion agency may not enter into multiple related contracts
  472  to avoid the requirements of this paragraph. If the governing
  473  body of the local governmental entity does not take action on
  474  the proposed contract within the 14-day period, the contract may
  475  be executed.
  476         (c)1.A tourism promotion agency shall submit to the
  477  governing body of the local governmental entity, within 30 days
  478  after the end of its fiscal year, a complete and detailed report
  479  setting forth all public and private financial data of the
  480  tourism promotion agency, and shall publish such report on its
  481  website.
  482         2.The financial data shall include:
  483         a.The total amount of revenue received from public and
  484  private sources.
  485         b.The operating budget.
  486         c.The total amount of salary, benefits, and other
  487  compensation provided by the tourism promotion agency to its
  488  officers, employees, or agents, regardless of the funding
  489  source.
  490         d.An itemized account of all expenditures, including all
  491  travel and entertainment expenditures.
  492         (d)The following information must be posted on the website
  493  of each tourism promotion agency:
  494         1.All contracts with a total contract value of $5,000 or
  495  more. Such contracts must be posted within 5 business days after
  496  execution.
  497         2.All contracts, information, and financial data submitted
  498  to the governing body of the local governmental entity. Such
  499  contracts, information, and data must be posted within 5
  500  business days after submission.
  501         3.Video recordings of each board meeting. Such recordings
  502  must be posted within 3 business days after the meeting.
  503         4.A detailed report of expenditures following each
  504  marketing event paid for with the funds of the tourism promotion
  505  agency. Such report must be posted within 14 days after the
  506  event.
  507         5.An annual itemized account of the total amount of funds
  508  spent by a third party on behalf of the tourism promotion
  509  agency, its board members, or its employees.
  510         6.An annual itemized account of the total amount of travel
  511  and entertainment expenditures.
  512         (e)Notwithstanding any provision of law to the contrary, a
  513  record required under this section, including, but not limited
  514  to, a contract or agreement, is a public record and is not
  515  confidential or exempt from s. 119.07(1) and s. 24(a), Art. I of
  516  the State Constitution, except as provided in s.
  517  125.0104(9)(d)1. and 2.a. Such record shall be produced in full
  518  in accordance with this section or upon request.
  519         (f)A tourism promotion agency shall maintain and provide
  520  online access to all of the information required under this
  521  subsection and s. 125.0104(4)(f). Each tourism promotion agency
  522  shall provide the Department of Economic Opportunity with the
  523  specific website address where the required information is
  524  published and maintained online, and the Department of Economic
  525  Opportunity shall publish and maintain a single online directory
  526  which lists each tourism promotion agency and the specific
  527  website address where such required information may be located.
  528         (g)A tourism promotion agency that fails to comply with
  529  the transparency and accountability requirements of this
  530  subsection may not receive or expend public funds until it
  531  becomes fully compliant.
  532         (4)AUDITS.—
  533         (a)For any county that annually receives $30,000,000 or
  534  more from taxes imposed pursuant to s. 125.0104, s. 125.0108, or
  535  s. 212.0305, the Auditor General shall, biennially, conduct an
  536  audit, as defined in s. 11.45, of all tourism promotion agencies
  537  in such county to verify that funds were expended as required by
  538  this section and to verify that transparency and accountability
  539  requirements were met. If the Auditor General determines that
  540  funds were not expended as required by this section, he or she
  541  shall immediately notify the Department of Revenue, which may
  542  pursue recovery of the funds under the laws and rules governing
  543  the assessment of taxes.
  544         (b)The Auditor General shall annually select at least two
  545  counties that in the previous year received less than
  546  $30,000,000 from taxes imposed pursuant to s. 125.0104, s.
  547  125.0108, or s. 212.0305 and conduct audits, as defined in s.
  548  11.45, of all tourism promotion agencies in the county to verify
  549  that funds were expended as required by this section and to
  550  verify that transparency and accountability requirements were
  551  met. If the Auditor General determines that funds were not
  552  expended as required by this section, he or she shall
  553  immediately notify the Department of Revenue, which may pursue
  554  recovery of the funds under the laws and rules governing the
  555  assessment of taxes.
  556         (5)ENFORCEMENT.—The Governor or Chief Financial Officer
  557  may at any time order the Department of Revenue or the local
  558  official to whom the tax is remitted to cease and desist
  559  distributing any taxes levied under s. 125.0104, s. 125.0108, or
  560  s. 212.0305 based on a tourism promotion agency’s failure to
  561  comply with this section.
  562         (6)PENALTIES.—It is unlawful for a person to knowingly and
  563  willfully make a materially false or misleading statement,
  564  provide false or misleading information, fail to report required
  565  information, or structure an organization or agreement to avoid
  566  the requirements of this section. A person who violates this
  567  section commits a misdemeanor of the first degree, punishable as
  568  provided in s. 775.082 or s. 775.083.
  569         (7)APPLICABILITY.—A private entity that meets the
  570  definition of a tourism promotion agency under subsection (1)
  571  due solely to the existence of a contract between the private
  572  entity and a tourism promotion agency to promote tourism
  573  development is required to comply with this section only in
  574  connection with the performance of its obligations and the
  575  expenditure of funds pursuant to such contract. This section
  576  shall not be construed to require the private entity to report
  577  or conform its other business practices or activities to the
  578  provisions of this section, provided such practices or
  579  activities are not directly related to or funded by such
  580  contract. An entity that does not receive any public funds for
  581  tourism promotion development is not subject to this section if
  582  the entity does not concurrently employ or use the services of a
  583  local governmental entity employee for tourism promotion
  584  development.
  585         Section 4. Paragraph (e) of subsection (4) of section
  586  125.0104, Florida Statutes, is amended, and paragraph (f) is
  587  added to that subsection, to read:
  588         125.0104 Tourist development tax; procedure for levying;
  589  authorized uses; referendum; enforcement.—
  590         (4) ORDINANCE LEVY TAX; PROCEDURE.—
  591         (e) The governing board of each county which levies and
  592  imposes a tourist development tax under this section shall
  593  appoint an advisory council to be known as the “...(name of
  594  county)... Tourist Development Council.” The council shall be
  595  established by ordinance and composed of nine members who shall
  596  be appointed by the governing board. The chair of the governing
  597  board of the county or any other member of the governing board
  598  as designated by the chair shall serve on the council. Two
  599  members of the council shall be elected municipal officials, at
  600  least one of whom shall be from the most populous municipality
  601  in the county or subcounty special taxing district in which the
  602  tax is levied. Six members of the council shall be persons who
  603  are involved in the tourist industry and who have demonstrated
  604  an interest in tourist development, of which members, not less
  605  than three nor more than four shall be owners or operators of
  606  motels, hotels, recreational vehicle parks, or other tourist
  607  accommodations in the county and subject to the tax. All members
  608  of the council shall be electors of the county. The governing
  609  board of the county shall have the option of designating the
  610  chair of the council or allowing the council to elect a chair.
  611  The chair shall be appointed or elected annually and may be
  612  reelected or reappointed. The members of the council shall serve
  613  for staggered terms of 4 years. The terms of office of the
  614  original members shall be prescribed in the resolution required
  615  under paragraph (b). The council shall meet at least once each
  616  quarter and, from time to time, shall make recommendations to
  617  the county governing board for the effective operation of the
  618  special projects or for uses of the tourist development tax
  619  revenue and perform such other duties as may be prescribed by
  620  county ordinance or resolution. The council shall continuously
  621  review expenditures of revenues from the tourist development
  622  trust fund and shall receive, at least quarterly, expenditure
  623  reports from the county governing board or its designee.
  624  Expenditures which the council believes to be unauthorized shall
  625  be reported to the county governing board and the Department of
  626  Revenue. The governing board and the department shall review the
  627  findings of the council and take appropriate administrative or
  628  judicial action to ensure compliance with this section. The
  629  county governing board shall review all proposed contracts with
  630  an estimated total contract value of $250,000 or more submitted
  631  by a tourism promotion agency. The county governing board may
  632  reject such proposed contract by a majority vote before the
  633  execution of such contract. The county governing board must
  634  review all certifications by the head of a tourism promotion
  635  agency related to potential conflicts of interest and mitigation
  636  plans The changes in the composition of the membership of the
  637  tourist development council mandated by chapter 86-4, Laws of
  638  Florida, and this act shall not cause the interruption of the
  639  current term of any person who is a member of a council on
  640  October 1, 1996.
  641         (f)The governing board of a county that levies and imposes
  642  a tourist development tax under this section shall publish and
  643  make the following information available online:
  644         1.The approved tourist development plan, including the
  645  approximate cost or expense allocation for each specific project
  646  or special use.
  647         2.Any substantial amendments to the tourist development
  648  plan.
  649         3.The tax district in which the tourist development tax is
  650  levied.
  651         4.A prioritized list of the proposed uses of the tax
  652  revenue by specific project or special use.
  653         5.The quarterly expenditure reports from the county
  654  governing board or its designee.
  655         Section 5. Paragraph (c) of subsection (13) of section
  656  288.1226, Florida Statutes, is amended to read:
  657         288.1226 Florida Tourism Industry Marketing Corporation;
  658  use of property; board of directors; duties; audit.—
  659         (13) TRANSPARENCY.—
  660         (c)1. Any entity that in the previous fiscal year received
  661  more than 50 percent of its revenue from the corporation or
  662  taxes imposed pursuant to s. 125.0104, s. 125.0108, or s.
  663  212.0305, and that partners with the corporation or participates
  664  in a program, cooperative advertisement, promotional
  665  opportunity, or other activity offered by or in conjunction with
  666  the corporation, shall annually, within 30 days after the end of
  667  its fiscal year, on July 1 report all public and private
  668  financial data to the Governor, the President of the Senate, and
  669  the Speaker of the House of Representatives, and include such
  670  report on its website.
  671         2. The financial data shall include:
  672         a. The total amount of revenue received from public and
  673  private sources.
  674         b. The operating budget of the partner entity.
  675         c. The total amount of salary, benefits, and other
  676  compensation provided by the entity to its officers, employees,
  677  board members, or agents, regardless of the funding source
  678  Employee and board member salary and benefit details from public
  679  and private funds.
  680         d. An itemized account of all expenditures, including all
  681  travel and entertainment expenditures, by the partner entity on
  682  the behalf of, or coordinated for the benefit of, the
  683  corporation, its board members, or its employees.
  684         e.Itemized travel and entertainment expenditures of the
  685  partner entity.
  686         Section 6. Paragraph (c) of subsection (6) of section
  687  288.904, Florida Statutes, is amended to read:
  688         288.904 Funding for Enterprise Florida, Inc.; performance
  689  and return on the public’s investment.—
  690         (6)
  691         (c)1. Any entity that in the previous fiscal year received
  692  more than 50 percent of its revenue from Enterprise Florida,
  693  Inc., or a tax imposed pursuant to s. 125.0104, s. 125.0108, or
  694  s. 212.0305, and that partners with Enterprise Florida, Inc., in
  695  a program or other activity offered by or in conjunction with
  696  Enterprise, Florida, Inc., shall annually, within 30 days after
  697  the end of its fiscal year, on July 1 report all public and
  698  private financial data to the Governor, the President of the
  699  Senate, and the Speaker of the House of Representatives, and
  700  include such report on its website.
  701         2. The financial data shall include:
  702         a. The total amount of revenue received from public and
  703  private sources.
  704         b. The operating budget of the partner entity.
  705         c. The total amount of salary, benefits, and other
  706  compensation provided by the entity to its officers, employees,
  707  board members, or agents, regardless of the funding source
  708  Employee and board member salary and benefit details from public
  709  and private funds.
  710         d. An itemized account of all expenditures, including all
  711  travel and entertainment expenditures, by the partner entity on
  712  the behalf of, or coordinated for the benefit of, Enterprise
  713  Florida, Inc., its board members, or its employees.
  714         e.Itemized travel and entertainment expenditures of the
  715  partner entity.
  716         Section 7. This act shall take effect October 1, 2018.
  717  
  718  ================= T I T L E  A M E N D M E N T ================
  719  And the title is amended as follows:
  720         Delete everything before the enacting clause
  721  and insert:
  722                        A bill to be entitled                      
  723         An act relating to economic development and tourism
  724         promotion accountability; amending s. 11.45, F.S.;
  725         authorizing the Auditor General to audit certain
  726         accounts and records; creating ss. 288.0751 and
  727         288.12261, F.S.; providing definitions; providing
  728         requirements for the operation of economic development
  729         agencies and tourism promotion agencies, respectively;
  730         requiring specified persons to file an annual
  731         disclosure of certain interests; providing
  732         requirements for such disclosure; requiring board
  733         members to serve without compensation; authorizing per
  734         diem and travel expenses for certain persons paid from
  735         specified funds; prohibiting specified persons from
  736         receiving public compensation in excess of a certain
  737         amount; prohibiting certain performance bonuses and
  738         severance pay; subjecting certain persons to a
  739         specified code of ethics; requiring such agencies to
  740         take certain actions regarding a significant potential
  741         conflict of interest; limiting lodging expenses for
  742         certain persons; providing an exception; prohibiting
  743         the expenditure of agency funds on certain items;
  744         prohibiting specified persons from accepting certain
  745         items from specified entities; prohibiting a tourism
  746         promotion agency from expending funds that directly
  747         benefit only one business entity; requiring certain
  748         contracts to include specified information; requiring
  749         a governing body of a local governmental entity to
  750         publish certain proposed contracts on such entity’s
  751         website and approve certain contracts; requiring such
  752         agencies to submit a report of financial data to a
  753         governing body of a local governmental entity;
  754         specifying that certain records are public records;
  755         requiring such agencies to provide online access to
  756         certain information; prohibiting such agencies from
  757         receiving or expending public funds; requiring the
  758         Auditor General to conduct certain audits; authorizing
  759         the Governor or Chief Financial Officer to cease
  760         distributing certain tax revenues to certain
  761         noncompliant tourism promotion agencies; providing
  762         that it is unlawful to knowingly and willfully make
  763         false or misleading statements, provide false or
  764         misleading information, fail to report certain
  765         information, or purposefully avoid specified
  766         requirements; providing penalties; providing
  767         applicability; amending s. 125.0104, F.S.; requiring
  768         the governing board of a county to review certain
  769         proposed contracts and certifications relating to
  770         potential conflicts of interest and mitigation plans;
  771         requiring the governing board of a county that imposes
  772         a tourist development tax to provide online access to
  773         certain information; amending ss. 288.1226 and
  774         288.904, F.S.; revising financial data required to be
  775         included in an annual report; conforming provisions to
  776         changes made by the act; providing an effective date.