Florida Senate - 2018                                    SB 1714
       
       
        
       By Senator Perry
       
       
       
       
       
       8-01152-18                                            20181714__
    1                        A bill to be entitled                      
    2         An act relating to economic development and tourism
    3         promotion accountability; amending s. 11.45, F.S.;
    4         authorizing the Auditor General to audit certain
    5         accounts and records; creating ss. 288.0751 and
    6         288.12261, F.S.; providing definitions; providing
    7         requirements for the operation of economic development
    8         agencies and tourism promotion agencies, respectively;
    9         requiring specified persons to file an annual
   10         disclosure of certain interests; providing
   11         requirements for such disclosure; requiring board
   12         members to serve without compensation; authorizing per
   13         diem and travel expenses for certain persons paid from
   14         specified funds; prohibiting specified persons from
   15         receiving public compensation in excess of a certain
   16         amount; prohibiting certain performance bonuses and
   17         severance pay; subjecting certain persons to a
   18         specified code of ethics; requiring such agencies to
   19         take certain actions regarding a significant potential
   20         conflict of interest; limiting lodging expenses for
   21         certain persons; providing an exception; prohibiting
   22         the expenditure of agency funds on certain items;
   23         prohibiting specified persons from accepting certain
   24         items from specified entities; prohibiting a tourism
   25         promotion agency from expending funds that directly
   26         benefit only one business entity; requiring certain
   27         contracts to include specified information; requiring
   28         a governing body of a local governmental entity to
   29         publish certain proposed contracts on such entity’s
   30         website and approve certain contracts; requiring such
   31         agencies to submit a report of financial data to a
   32         governing board of a county; specifying that certain
   33         records are public records; requiring such agencies to
   34         provide online access to certain information;
   35         prohibiting such agencies from receiving or expending
   36         public funds; requiring the Auditor General to conduct
   37         certain audits; authorizing the Governor or Chief
   38         Financial Officer to cease distributing certain tax
   39         revenues to certain noncompliant tourism promotion
   40         agencies; providing that it is unlawful to knowingly
   41         and willfully make false or misleading statements,
   42         provide false or misleading information, fail to
   43         report certain information, or purposefully avoid
   44         specified requirements; providing penalties; providing
   45         applicability; amending s. 125.0104, F.S.; requiring
   46         the governing board of a county to review certain
   47         proposed contracts and certifications relating to
   48         potential conflicts of interest and mitigation plans;
   49         requiring the governing board of a county that imposes
   50         a tourist development tax to provide online access to
   51         certain information; amending ss. 288.1226 and
   52         288.904, F.S.; revising financial data required to be
   53         included in an annual report; conforming provisions to
   54         changes made by the act; providing an effective date.
   55  
   56  Be It Enacted by the Legislature of the State of Florida:
   57  
   58         Section 1. Paragraphs (y) and (z) are added to subsection
   59  (3) of section 11.45, Florida Statutes, to read:
   60         11.45 Definitions; duties; authorities; reports; rules.—
   61         (3) AUTHORITY FOR AUDITS AND OTHER ENGAGEMENTS.—The Auditor
   62  General may, pursuant to his or her own authority, or at the
   63  direction of the Legislative Auditing Committee, conduct audits
   64  or other engagements as determined appropriate by the Auditor
   65  General of:
   66         (y)The accounts and records pertaining to the use of funds
   67  from a tax imposed pursuant to s. 125.0104, s. 125.0108, or s.
   68  212.0305 for tourism development or promotion by a local
   69  governmental entity, nonprofit organization, or for-profit
   70  organization, including a tourism promotion agency as defined in
   71  s. 288.12261 or a program or entity created by a tourism
   72  promotion agency.
   73         (z)The accounts and records pertaining to:
   74         1.An economic development agency of a county or
   75  municipality, including an economic development agency as
   76  defined in s. 288.0751 or a program or entity created by an
   77  economic development agency;
   78         2.If the county or municipality does not have an economic
   79  development agency, the county or municipal officers or
   80  employees assigned to promote the general business interests,
   81  industrial interests, or related responsibilities of the county
   82  or municipality; or
   83         3.If authorized by the state, a municipality, or a county
   84  to promote the general business interests, industrial interests,
   85  or related responsibilities of the state, municipality, or
   86  county, a private agency, person, partnership, corporation, or
   87  business entity.
   88         Section 2. Section 288.0751, Florida Statutes, is created
   89  to read:
   90         288.0751Local economic development agencies.—
   91         (1)DEFINITION.—For purposes of this section, the term
   92  “economic development agency” means an entity, including, but
   93  not limited to, an agency as defined in s. 119.011, that
   94  receives public funds and is engaged in economic development
   95  activities on behalf of one or more local governmental entities.
   96         (a)An economic development agency may include any local
   97  governmental entity or any entity under contract with one or
   98  more local governmental entities to promote economic development
   99  activities on behalf of such local governmental entity or
  100  entities through the expenditure of public funds.
  101         (b)Enterprise Florida, Inc., and the Department of
  102  Economic Opportunity are not considered economic development
  103  agencies.
  104         (2)OPERATION.—An economic development agency must operate
  105  in accordance with the following:
  106         (a)Each officer and member of the board of directors of an
  107  economic development agency who is not otherwise required to
  108  file a financial disclosure pursuant to chapter 112 must file an
  109  annual disclosure describing the nature of his or her interests
  110  or the nature of the interests of his or her principals,
  111  including corporate parents and subsidiaries of his or her
  112  principals, when such interests benefit from the expenditure of
  113  economic development agency funds. The disclosure must be placed
  114  on the website of the economic development agency and included
  115  in the minutes of each meeting of the board of directors of the
  116  economic development agency when such expenditures are discussed
  117  or voted upon.
  118         (b)Board members shall serve without compensation, but are
  119  entitled to receive reimbursement for per diem and travel
  120  expenses pursuant to s. 112.061. Such expenses must be paid out
  121  of funds of the economic development agency.
  122         (c)Officers, employees, or agents, including the president
  123  or chief executive officer, may not receive compensation for
  124  employment from public funds, pursuant to such contract, that
  125  exceeds the salary and benefits authorized to be paid to the
  126  Governor. Any payments of performance bonuses or severance pay
  127  to officers, employees, or agents from public funds are
  128  prohibited unless specifically authorized by law.
  129         (d)An economic development agency must comply with the per
  130  diem and travel expense provisions of s. 112.061.
  131         (e)Officers and employees are subject to the Code of
  132  Ethics for Public Officers and Employees standards under s.
  133  112.313.
  134         (f)An economic development agency must avoid, neutralize,
  135  or mitigate significant potential organizational conflicts of
  136  interest before it enters into a contract. If the economic
  137  development agency elects to mitigate a significant potential
  138  organizational conflict of interest, an adequate mitigation
  139  plan, including organizational, physical, and electronic
  140  barriers, shall be developed, and the head of the economic
  141  development agency must certify that the award is in the best
  142  interests of the county and submit such certification to the
  143  governing board of the county within 3 business days after
  144  entering into the contract.
  145         (g)Lodging expenses for an employee or board member may
  146  not exceed $150 per day, excluding taxes, unless the economic
  147  development agency is participating in a negotiated group rate
  148  discount or the economic development agency provides
  149  documentation of at least three comparable alternatives
  150  demonstrating that such lodging at the required rate is not
  151  available. However, an employee or board member may expend his
  152  or her own funds for any lodging expenses in excess of $150 per
  153  day.
  154         (h)Economic development agency funds may not be expended
  155  for food, beverages, lodging, entertainment, or gifts for
  156  employees or board members, unless authorized pursuant to s.
  157  112.061 or this section. Employees or board members may not
  158  accept or receive food, beverages, lodging, entertainment, or
  159  gifts from persons, vendors, or other entities doing business
  160  with the economic development agency unless such food, beverage,
  161  lodging, entertainment, or gift is available to similarly
  162  situated members of the general public.
  163         (3)TRANSPARENCY.—
  164         (a)All contracts entered into by an economic development
  165  agency shall include:
  166         1.The purpose of the contract.
  167         2.Specific performance standards and responsibilities for
  168  each entity.
  169         3.A detailed project or contract budget, if applicable.
  170         4.The value of any services provided.
  171         5.The projected travel and entertainment expenses for
  172  employees and board members, if applicable.
  173         (b)A proposed contract with an estimated total contract
  174  value of $250,000 or more must be submitted to the governing
  175  body of the local governmental entity on whose behalf the
  176  contracted activity will occur and published on such entity’s
  177  website at least 14 days before the contract is executed. If the
  178  governing body of the local governmental entity rejects such
  179  proposed contract by a majority vote held during the 14-day
  180  period, the economic development agency may not execute such
  181  proposed contract or any substantially similar contract without
  182  obtaining a majority vote of the governing body of the local
  183  governmental entity in favor of such contract. An economic
  184  development agency may not enter into multiple related contracts
  185  to avoid the requirements of this paragraph.
  186         (c)1.An economic development agency shall submit to the
  187  governing board of the county, within 30 days after the end of
  188  its fiscal year, a complete and detailed report setting forth
  189  all public and private financial data of the economic
  190  development agency, and shall publish such report on its
  191  website.
  192         2.The financial data shall include:
  193         a.The total amount of revenue received from public and
  194  private sources.
  195         b.The operating budget.
  196         c.The total amount of salary, benefits, and other
  197  compensation provided by the economic development agency to its
  198  officers, employees, or agents, regardless of the funding
  199  source.
  200         d.An itemized account of all expenditures, including all
  201  travel and entertainment expenditures.
  202         (d)The following information must be posted on the website
  203  of each economic development agency:
  204         1.All contracts with a total contract value of $5,000 or
  205  more. Such contracts must be posted within 5 business days after
  206  execution.
  207         2.All contracts, information, and financial data submitted
  208  to the governing board of the county. Such contracts,
  209  information, and data must be posted within 5 business days
  210  after submission.
  211         3.Video recordings of each board meeting. Such recordings
  212  must be posted within 3 business days after the meeting.
  213         4.A detailed report of expenditures following each
  214  marketing event paid for with economic development agency funds.
  215  Such report must be posted within 10 business days after the
  216  event.
  217         5.An annual itemized account of the total amount of funds
  218  spent by a third party on behalf of the economic development
  219  agency, its board members, or its employees.
  220         6.An annual itemized account of the total amount of travel
  221  and entertainment expenditures.
  222         (e)Notwithstanding any provision of law to the contrary, a
  223  record required under this section, including, but not limited
  224  to, a contract or agreement, is a public record and is not
  225  confidential or exempt from s. 119.07(1) and s. 24(a), Art. I of
  226  the State Constitution. Such record shall be produced in full in
  227  accordance with this section or upon request.
  228         (f)An economic development agency shall maintain and
  229  provide online access to all of the information required under
  230  this subsection. Each economic development agency shall provide
  231  the Department of Economic Opportunity with the specific website
  232  address where the required information is published and
  233  maintained online, and the Department of Economic Opportunity
  234  shall publish and maintain a single online directory which lists
  235  each economic development agency and the specific website
  236  address where such required information may be located.
  237         (g)An economic development agency that fails to comply
  238  with the transparency and accountability requirements of this
  239  subsection may not receive or expend public funds until it
  240  becomes fully compliant.
  241         (4)AUDITS.—The Auditor General shall annually select at
  242  least two economic development agencies that received public
  243  funds in the previous year and conduct audits, as defined in s.
  244  11.45, to verify that funds were expended as required by this
  245  section and to verify that transparency and accountability
  246  requirements were met. If the Auditor General determines that
  247  funds were not expended as required by this section, he or she
  248  shall immediately report such findings to the Governor, the
  249  President of the Senate, and the Speaker of the House of
  250  Representatives.
  251         (5)PENALTIES.—It is unlawful for a person to knowingly and
  252  willfully make a materially false or misleading statement,
  253  provide false or misleading information, fail to report certain
  254  information, or structure an organization or agreement to avoid
  255  the requirements of this section. A person who violates this
  256  section commits a misdemeanor of the first degree, punishable as
  257  provided in s. 775.082 or s. 775.083.
  258         (6)APPLICABILITY.—A private entity that meets the
  259  definition of an economic development agency under subsection
  260  (1) due solely to the existence of a contract between the
  261  private entity and an economic development agency to engage in
  262  economic development activities is required to comply with this
  263  section only in connection with the performance of its
  264  obligations and the expenditure of funds pursuant to such
  265  contract. This section shall not be construed to require the
  266  private entity to report or conform its other business practices
  267  or activities to the provisions of this section, provided such
  268  practices or activities are not directly related to or funded by
  269  such contract.
  270         Section 3. Section 288.12261, Florida Statutes, is created
  271  to read:
  272         288.12261Tourism promotion agencies.—
  273         (1)DEFINITION.—For purposes of this section, the term
  274  “tourism promotion agency” means an entity, including, but not
  275  limited to, an agency as defined in s. 119.011, that receives
  276  public funds to promote tourism development on behalf of one or
  277  more local governmental entities.
  278         (a)A tourism promotion agency may include any local
  279  governmental entity or any entity under contract with one or
  280  more local governmental entities to promote tourism development
  281  on behalf of such local governmental entity or entities through
  282  the expenditure of public funds.
  283         (b)For purposes of this section, the Florida Tourism
  284  Industry Marketing Corporation and the Department of Economic
  285  Opportunity are not considered tourism promotion agencies.
  286         (2)OPERATION.—A tourism promotion agency must operate in
  287  accordance with the following:
  288         (a)Each officer and member of the board of directors of a
  289  tourism promotion agency who is not otherwise required to file a
  290  financial disclosure pursuant to chapter 112 must file an annual
  291  disclosure describing the nature of his or her interests or the
  292  interests of his or her principals, including corporate parents
  293  and subsidiaries of his or her principal, when such interests
  294  benefit from the expenditure of tourism promotion agency funds.
  295  The disclosure must be placed on the website of the tourism
  296  promotion agency and included in the minutes of each meeting of
  297  the board of directors of the tourism promotion agency when such
  298  expenditures are discussed or voted upon.
  299         (b)Board members shall serve without compensation, but are
  300  entitled to receive reimbursement for per diem and travel
  301  expenses pursuant to s. 112.061. Such expenses must be paid out
  302  of funds of the tourism promotion agency.
  303         (c)Officers, employees, or agents, including the president
  304  or chief executive officer, may not receive compensation for
  305  employment from public funds, pursuant to such contract, that
  306  exceeds the salary and benefits authorized to be paid to the
  307  Governor. Any payments of performance bonuses or severance pay
  308  to officers, employees, or agents from public funds are
  309  prohibited unless specifically authorized by law.
  310         (d)A tourism promotion agency must comply with the per
  311  diem and travel expense provisions of s. 112.061.
  312         (e)Officers and employees are subject to the Code of
  313  Ethics for Public Officers and Employees standards under s.
  314  112.313.
  315         (f)A tourism promotion agency must avoid, neutralize, or
  316  mitigate significant potential organizational conflicts of
  317  interest before it enters into a contract. If the tourism
  318  promotion agency elects to mitigate a significant potential
  319  organizational conflict of interest, an adequate mitigation
  320  plan, including organizational, physical, and electronic
  321  barriers, shall be developed, and the head of the tourism
  322  promotion agency must certify that the award is in the best
  323  interests of the county and submit such certification to the
  324  governing board of the county within 3 business days after
  325  entering into the contract.
  326         (g)Lodging expenses for an employee or board member may
  327  not exceed $150 per day, excluding taxes, unless the tourism
  328  promotion agency is participating in a negotiated group rate
  329  discount or the tourism promotion agency provides documentation
  330  of at least three comparable alternatives demonstrating that
  331  such lodging at the required rate is not available. However, an
  332  employee or board member may expend his or her own funds for any
  333  lodging expenses in excess of $150 per day.
  334         (h)Tourism promotion agency funds may not be expended for
  335  food, beverages, lodging, entertainment, or gifts for employees
  336  or board members, unless authorized pursuant to s. 112.061 or
  337  this section. Employees or board members may not accept or
  338  receive food, beverages, lodging, entertainment, or gifts from
  339  persons, vendors, or other entities doing business with the
  340  tourism promotion agency unless such food, beverage, lodging,
  341  entertainment, or gift is available to similarly situated
  342  members of the general public.
  343         (i)A tourism promotion agency shall not expend public or
  344  private funds that directly benefit only one business entity.
  345         (3)TRANSPARENCY.—
  346         (a)All contracts entered into by a tourism promotion
  347  agency shall include:
  348         1.The purpose of the contract.
  349         2.Specific performance standards and responsibilities for
  350  each entity.
  351         3.A detailed project or contract budget, if applicable.
  352         4.The value of any services provided.
  353         5.The projected travel and entertainment expenses for
  354  employees and board members, if applicable.
  355         (b)A proposed contract with an estimated total contract
  356  value of $250,000 or more must be submitted to the governing
  357  board of the county and published on the county’s website at
  358  least 14 days before the contract is executed. If the governing
  359  board of the county rejects such proposed contract by a majority
  360  vote held during the 14-day period, the tourism promotion agency
  361  may not execute such proposed contract or any substantially
  362  similar contract without obtaining a majority vote of the
  363  governing body of the county in favor of such contract. A
  364  tourism promotion agency may not enter into multiple related
  365  contracts to avoid the requirements of this paragraph.
  366         (c)1.A tourism promotion agency shall submit to the
  367  governing board of the county, within 30 days after the end of
  368  its fiscal year, a complete and detailed report setting forth
  369  all public and private financial data of the tourism promotion
  370  agency, and shall publish such report on its website.
  371         2.The financial data shall include:
  372         a.The total amount of revenue received from public and
  373  private sources.
  374         b.The operating budget.
  375         c.The total amount of salary, benefits, and other
  376  compensation provided by the tourism promotion agency to its
  377  officers, employees, or agents, regardless of the funding
  378  source.
  379         d.An itemized account of all expenditures, including all
  380  travel and entertainment expenditures.
  381         (d)The following information must be posted on the website
  382  of each tourism promotion agency:
  383         1.All contracts with a total contract value of $5,000 or
  384  more. Such contracts must be posted within 5 business days after
  385  execution.
  386         2.All contracts, information, and financial data submitted
  387  to the governing board of the county. Such contracts,
  388  information, and data must be posted within 5 business days
  389  after submission.
  390         3.Video recordings of each board meeting. Such recordings
  391  must be posted within 3 business days after the meeting.
  392         4.A detailed report of expenditures following each
  393  marketing event paid for with the funds of the tourism promotion
  394  agency. Such report must be posted within 10 business days after
  395  the event.
  396         5.An annual itemized account of the total amount of funds
  397  spent by a third party on behalf of the tourism promotion
  398  agency, its board members, or its employees.
  399         6.An annual itemized account of the total amount of travel
  400  and entertainment expenditures.
  401         (e)Notwithstanding any provision of law to the contrary, a
  402  record required under this section, including, but not limited
  403  to, a contract or agreement, is a public record and is not
  404  confidential or exempt from s. 119.07(1) and s. 24(a), Art. I of
  405  the State Constitution. Such record shall be produced in full in
  406  accordance with this section or upon request.
  407         (f)A tourism promotion agency shall maintain and provide
  408  online access to all of the information required under this
  409  subsection and s. 125.0104(4)(f). Each tourism promotion agency
  410  shall provide the Department of Economic Opportunity with the
  411  specific website address where the required information is
  412  published and maintained online, and the Department of Economic
  413  Opportunity shall publish and maintain a single online directory
  414  which lists each tourism promotion agency and the specific
  415  website address where such required information may be located.
  416         (g)A tourism promotion agency that fails to comply with
  417  the transparency and accountability requirements of this
  418  subsection may not receive or expend public funds until it
  419  becomes fully compliant.
  420         (4)AUDITS.—
  421         (a)For any county that annually receives $30 million or
  422  more from taxes imposed pursuant to s. 125.0104, s. 125.0108, or
  423  s. 212.0305, the Auditor General shall, biennially, conduct an
  424  audit, as defined in s. 11.45, of all tourism promotion agencies
  425  in such county to verify that funds were expended as required by
  426  this section and to verify that transparency and accountability
  427  requirements were met. If the Auditor General determines that
  428  funds were not expended as required by this section, he or she
  429  shall immediately notify the Department of Revenue, which may
  430  pursue recovery of the funds under the laws and rules governing
  431  the assessment of taxes.
  432         (b)The Auditor General shall annually select at least two
  433  counties that in the previous year received less than
  434  $30,000,000 from taxes imposed pursuant to s. 125.0104, s.
  435  125.0108, or s. 212.0305 and conduct audits, as defined in s.
  436  11.45, of all tourism promotion agencies in the county to verify
  437  that funds were expended as required by this section and to
  438  verify that transparency and accountability requirements were
  439  met. If the Auditor General determines that funds were not
  440  expended as required by this section, he or she shall
  441  immediately notify the Department of Revenue, which may pursue
  442  recovery of the funds under the laws and rules governing the
  443  assessment of taxes.
  444         (5)ENFORCEMENT.—The Governor or Chief Financial Officer
  445  may at any time order the Department of Revenue or the local
  446  official to whom the tax is remitted to cease and desist
  447  distributing any taxes levied under s. 125.0104, s. 125.0108, or
  448  s. 212.0305 based on a tourism promotion agency’s failure to
  449  comply with this section.
  450         (6)PENALTIES.—It is unlawful for a person to knowingly and
  451  willfully make a materially false or misleading statement,
  452  provide false or misleading information, fail to report certain
  453  information, or structure an organization or agreement to avoid
  454  the requirements of this section. A person who violates this
  455  section commits a misdemeanor of the first degree, punishable as
  456  provided in s. 775.082 or s. 775.083.
  457         (7)APPLICABILITY.—A private entity that meets the
  458  definition of a tourism promotion agency under subsection (1)
  459  due solely to the existence of a contract between the private
  460  entity and a tourism promotion agency to promote tourism
  461  development is required to comply with this section only in
  462  connection with the performance of its obligations and the
  463  expenditure of funds pursuant to such contract. This section
  464  shall not be construed to require the private entity to report
  465  or conform its other business practices or activities to the
  466  provisions of this section, provided such practices or
  467  activities are not directly related to or funded by such
  468  contract.
  469         Section 4. Paragraph (e) of subsection (4) of section
  470  125.0104, Florida Statutes, is amended, and paragraph (f) is
  471  added to that subsection, to read:
  472         125.0104 Tourist development tax; procedure for levying;
  473  authorized uses; referendum; enforcement.—
  474         (4) ORDINANCE LEVY TAX; PROCEDURE.—
  475         (e) The governing board of each county which levies and
  476  imposes a tourist development tax under this section shall
  477  appoint an advisory council to be known as the “...(name of
  478  county)... Tourist Development Council.” The council shall be
  479  established by ordinance and composed of nine members who shall
  480  be appointed by the governing board. The chair of the governing
  481  board of the county or any other member of the governing board
  482  as designated by the chair shall serve on the council. Two
  483  members of the council shall be elected municipal officials, at
  484  least one of whom shall be from the most populous municipality
  485  in the county or subcounty special taxing district in which the
  486  tax is levied. Six members of the council shall be persons who
  487  are involved in the tourist industry and who have demonstrated
  488  an interest in tourist development, of which members, not less
  489  than three nor more than four shall be owners or operators of
  490  motels, hotels, recreational vehicle parks, or other tourist
  491  accommodations in the county and subject to the tax. All members
  492  of the council shall be electors of the county. The governing
  493  board of the county shall have the option of designating the
  494  chair of the council or allowing the council to elect a chair.
  495  The chair shall be appointed or elected annually and may be
  496  reelected or reappointed. The members of the council shall serve
  497  for staggered terms of 4 years. The terms of office of the
  498  original members shall be prescribed in the resolution required
  499  under paragraph (b). The council shall meet at least once each
  500  quarter and, from time to time, shall make recommendations to
  501  the county governing board for the effective operation of the
  502  special projects or for uses of the tourist development tax
  503  revenue and perform such other duties as may be prescribed by
  504  county ordinance or resolution. The council shall continuously
  505  review expenditures of revenues from the tourist development
  506  trust fund and shall receive, at least quarterly, expenditure
  507  reports from the county governing board or its designee.
  508  Expenditures which the council believes to be unauthorized shall
  509  be reported to the county governing board and the Department of
  510  Revenue. The governing board and the department shall review the
  511  findings of the council and take appropriate administrative or
  512  judicial action to ensure compliance with this section. The
  513  county governing board shall review a proposed contract with an
  514  estimated total contract value of $250,000 or more. The county
  515  governing board may reject such proposed contract by a majority
  516  vote before the execution of such contract. The county governing
  517  board must review all certifications by the head of a tourism
  518  promotion agency related to potential conflicts of interest and
  519  mitigation plans The changes in the composition of the
  520  membership of the tourist development council mandated by
  521  chapter 86-4, Laws of Florida, and this act shall not cause the
  522  interruption of the current term of any person who is a member
  523  of a council on October 1, 1996.
  524         (f)The governing board of a county that levies and imposes
  525  a tourist development tax under this section shall publish and
  526  make the following information available online:
  527         1.The approved tourist development plan, including the
  528  approximate cost or expense allocation for each specific project
  529  or special use.
  530         2.Any substantial amendments to the tourist development
  531  plan.
  532         3.The tax district in which the tourist development tax is
  533  levied.
  534         4.A prioritized list of the proposed uses of the tax
  535  revenue by specific project or special use.
  536         5.The quarterly expenditure reports from the county
  537  governing board or its designee.
  538         Section 5. Paragraph (c) of subsection (13) of section
  539  288.1226, Florida Statutes, is amended to read:
  540         288.1226 Florida Tourism Industry Marketing Corporation;
  541  use of property; board of directors; duties; audit.—
  542         (13) TRANSPARENCY.—
  543         (c)1. Any entity that in the previous fiscal year received
  544  more than 50 percent of its revenue from the corporation or
  545  taxes imposed pursuant to s. 125.0104, s. 125.0108, or s.
  546  212.0305, and that partners with the corporation or participates
  547  in a program, cooperative advertisement, promotional
  548  opportunity, or other activity offered by or in conjunction with
  549  the corporation, shall annually on July 1 report all public and
  550  private financial data to the Governor, the President of the
  551  Senate, and the Speaker of the House of Representatives, and
  552  include such report on its website.
  553         2. The financial data shall include:
  554         a. The total amount of revenue received from public and
  555  private sources.
  556         b. The operating budget of the partner entity.
  557         c. The total amount of salary, benefits, and other
  558  compensation provided by the entity to its officers, employees,
  559  board members, or agents, regardless of the funding source
  560  Employee and board member salary and benefit details from public
  561  and private funds.
  562         d. An itemized account of all expenditures, including all
  563  travel and entertainment expenditures, by the partner entity on
  564  the behalf of, or coordinated for the benefit of, the
  565  corporation, its board members, or its employees.
  566         e.Itemized travel and entertainment expenditures of the
  567  partner entity.
  568         Section 6. Paragraph (c) of subsection (6) of section
  569  288.904, Florida Statutes, is amended to read:
  570         288.904 Funding for Enterprise Florida, Inc.; performance
  571  and return on the public’s investment.—
  572         (6)
  573         (c)1. Any entity that in the previous fiscal year received
  574  more than 50 percent of its revenue from Enterprise Florida,
  575  Inc., or a tax imposed pursuant to s. 125.0104, s. 125.0108, or
  576  s. 212.0305, and that partners with Enterprise Florida, Inc., in
  577  a program or other activity offered by or in conjunction with
  578  Enterprise, Florida, Inc., shall annually on July 1 report all
  579  public and private financial data to the Governor, the President
  580  of the Senate, and the Speaker of the House of Representatives,
  581  and include such report on its website.
  582         2. The financial data shall include:
  583         a. The total amount of revenue received from public and
  584  private sources.
  585         b. The operating budget of the partner entity.
  586         c. The total amount of salary, benefits, and other
  587  compensation provided by the entity to its officers, employees,
  588  board members, or agents, regardless of the funding source
  589  Employee and board member salary and benefit details from public
  590  and private funds.
  591         d. An itemized account of all expenditures, including all
  592  travel and entertainment expenditures, by the partner entity on
  593  the behalf of, or coordinated for the benefit of, Enterprise
  594  Florida, Inc., its board members, or its employees.
  595         e.Itemized travel and entertainment expenditures of the
  596  partner entity.
  597         Section 7. This act shall take effect July 1, 2018.