Florida Senate - 2018                             CS for SB 1714
       
       
        
       By the Committee on Commerce and Tourism; and Senator Perry
       
       
       
       
       
       577-02607-18                                          20181714c1
    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 s. 288.0751, F.S.;
    6         defining terms; providing requirements for the
    7         operation of economic development agencies; requiring
    8         specified persons to file an annual disclosure of
    9         certain interests; providing requirements for such
   10         disclosure; requiring board members to serve without
   11         compensation; authorizing per diem and travel expenses
   12         for certain persons paid from specified funds;
   13         prohibiting specified persons from receiving public
   14         compensation in excess of a certain amount;
   15         prohibiting certain performance bonuses and severance
   16         pay except under certain circumstances; subjecting
   17         certain persons to a specified code of ethics;
   18         requiring an economic development agency to take
   19         certain actions regarding a significant potential
   20         conflict of interest; limiting lodging expenses for
   21         certain persons; providing an exception; authorizing
   22         certain persons to expend their own funds in excess of
   23         the lodging expense limit; prohibiting the expenditure
   24         of economic development agency funds on certain items
   25         unless authorized by law; prohibiting specified
   26         persons from accepting certain items from specified
   27         entities under certain circumstances; requiring that
   28         contracts include specified information; requiring
   29         that certain contracts be submitted to the governing
   30         body of the local governmental entity and published on
   31         such entity’s website within a certain timeframe;
   32         prohibiting an economic development agency from
   33         executing certain contracts without obtaining a
   34         majority vote of the governing body of the local
   35         governmental entity; requiring an economic development
   36         agency to submit a report of financial data to the
   37         governing body of a local governmental entity and
   38         publish such report on its website within a certain
   39         timeframe; requiring that the financial data include
   40         certain items; requiring that an economic development
   41         agency’s website contain certain information;
   42         specifying that certain records are public records;
   43         requiring an economic development agency to provide
   44         online access to certain information; requiring an
   45         economic development agency to provide the Department
   46         of Economic Opportunity with a certain website
   47         address; requiring the department to publish and
   48         maintain a directory of certain information;
   49         prohibiting an economic development agency from
   50         receiving or expending public funds while in violation
   51         of certain requirements; requiring the Auditor General
   52         to conduct certain audits and report to certain
   53         persons if certain violations are found; providing
   54         that it is unlawful to knowingly and willfully make
   55         materially false or misleading statements, provide
   56         false or misleading information, fail to report
   57         certain information, or purposefully avoid specified
   58         requirements; providing civil and criminal penalties;
   59         providing applicability; requiring a local
   60         governmental entity to cease and desist from
   61         transferring or providing public funds to an economic
   62         development agency that fails to comply with this
   63         section; creating s. 288.12261, F.S.; defining terms;
   64         providing requirements for the operation of tourism
   65         promotion agencies; requiring board members to serve
   66         without compensation; prohibiting specified persons
   67         from receiving public compensation in excess of a
   68         certain amount; prohibiting certain performance
   69         bonuses and severance pay except under certain
   70         circumstances; requiring that contracts include
   71         specified information; requiring a tourism promotion
   72         agency to submit a report of financial data to the
   73         governing body of the local governmental entity and
   74         publish such report on its website within a certain
   75         timeframe; requiring that the financial data include
   76         certain items; prohibiting a tourism promotion agency
   77         from receiving or expending public funds while in
   78         violation of certain requirements; requiring a local
   79         governmental entity to maintain and provide online
   80         access to certain information; requiring a local
   81         governmental entity to provide the department with a
   82         certain website address; requiring the department to
   83         publish and maintain a directory of certain
   84         information; amending s. 125.0104, F.S.; requiring the
   85         governing board of a county to review certain proposed
   86         contracts and certifications relating to potential
   87         conflicts of interest and mitigation plans; requiring
   88         the governing board of a county that imposes a tourist
   89         development tax to provide online access to certain
   90         information; amending ss. 288.1226 and 288.904, F.S.;
   91         revising financial data required to be included in an
   92         annual report; conforming provisions to changes made
   93         by the act; providing an effective date.
   94          
   95  Be It Enacted by the Legislature of the State of Florida:
   96  
   97         Section 1. Paragraphs (y) and (z) are added to subsection
   98  (3) of section 11.45, Florida Statutes, to read:
   99         11.45 Definitions; duties; authorities; reports; rules.—
  100         (3) AUTHORITY FOR AUDITS AND OTHER ENGAGEMENTS.—The Auditor
  101  General may, pursuant to his or her own authority, or at the
  102  direction of the Legislative Auditing Committee, conduct audits
  103  or other engagements as determined appropriate by the Auditor
  104  General of:
  105         (y)The accounts and records pertaining to the use of funds
  106  from a tax imposed pursuant to s. 125.0104, s. 125.0108, or s.
  107  212.0305 for tourism development or promotion by a local
  108  governmental entity, nonprofit organization, or for-profit
  109  organization, including a tourism promotion agency as defined in
  110  s. 288.12261 or a program or entity created by a tourism
  111  promotion agency.
  112         (z)The accounts and records pertaining to:
  113         1.An economic development agency of a county or
  114  municipality, including an economic development agency as
  115  defined in s. 288.0751 or a program or entity created by an
  116  economic development agency;
  117         2.The county or municipal officers or employees assigned
  118  to promote the general business interests, industrial interests,
  119  or related responsibilities of the county or municipality; or
  120         3.A private agency, person, partnership, corporation, or
  121  business entity authorized by the state, a municipality, or a
  122  county to promote the general business interests, industrial
  123  interests, or related responsibilities of the state,
  124  municipality, or county.
  125         Section 2. Section 288.0751, Florida Statutes, is created
  126  to read:
  127         288.0751Local economic development agencies.—
  128         (1)DEFINITIONS.—For purposes of this section:
  129         (a)“Economic development activities” means:
  130         1.Developing or improving local infrastructure, issuing
  131  bonds to finance or refinance the cost of capital projects for
  132  industrial or manufacturing plants, or leasing or conveying real
  133  property as part of an economic incentive agreement for one or
  134  more businesses.
  135         2.Providing grants to private enterprises for the
  136  expansion of existing businesses or the attraction of new
  137  businesses.
  138         3.Participating in trade shows and prospecting missions.
  139         4.Making expenditures for the design of strategic plans
  140  for economic development.
  141         5.Making expenditures for marketing and research services,
  142  including marketing specific sites for business and industry
  143  development or recruitment, and responding to inquiries from
  144  businesses and industries concerning the development of specific
  145  sites.
  146         6.Providing economic development incentives, including:
  147         a.Direct financial incentives of monetary assistance
  148  provided to businesses, including, but not limited to, grants,
  149  loans, equity investments, loan insurance and guarantees, and
  150  training subsidies.
  151         b.Indirect financial incentives of grants and loans
  152  provided to businesses and community organizations that provide
  153  support to businesses or promote business investments or
  154  development.
  155         c.Fee-based or tax-based incentives, including, but not
  156  limited to, credits, refunds, exemptions, and property tax
  157  abatement or assessment reductions.
  158         d.Real property incentives, including, but not limited to,
  159  below-market interest rate leases or sales of real property.
  160  
  161  The term “economic development activities” does not include
  162  developing, maintaining, or improving infrastructure or public
  163  safety and other traditional functions of local government that
  164  benefit the public at large or otherwise provide an indirect or
  165  incidental benefit to the development of the local economy.
  166         (b)“Economic development agency” means an entity,
  167  including, but not limited to, an agency as defined in s.
  168  119.011, that receives public funds and is engaged in economic
  169  development activities on behalf of one or more local
  170  governmental entities.
  171         1.An economic development agency may include any local
  172  governmental entity or any entity under contract with one or
  173  more local governmental entities to promote economic development
  174  activities on behalf of such local governmental entity or
  175  entities through the expenditure of public funds. An economic
  176  development agency may also include any private agency, person,
  177  partnership, corporation, or business entity authorized by a
  178  county or municipality to promote the general business or
  179  industrial interests of that county or municipality.
  180         2.Enterprise Florida, Inc., and the Department of Economic
  181  Opportunity are not considered economic development agencies.
  182         (c)“Local governmental entity” means the county or
  183  municipality on whose behalf the economic development agency
  184  engages in economic development activity.
  185         (d)“Relative” has the same meaning as in s. 726.102.
  186         (2)OPERATION.—An economic development agency must operate
  187  in accordance with the following:
  188         (a)Each director, officer, and member of the board of
  189  directors of an economic development agency who is not otherwise
  190  required to file a financial disclosure pursuant to ch. 112 must
  191  file an annual disclosure pursuant to s. 112.3145 as a local
  192  officer. Directors, officers, and members of the board of
  193  directors are considered local officers and the local
  194  governmental entity is considered their agency.
  195         (b)Directors, officers, and members of the board of
  196  directors of an economic development agency must disclose to the
  197  board any activity that may reasonably be construed to be a
  198  conflict of interest. A rebuttable presumption of a conflict of
  199  interest exists if any of the following occurs without prior
  200  notice to the economic development agency’s board:
  201         1.A director, officer, or board member, or a relative of a
  202  director, officer, or board member, enters into a contract for
  203  goods or services with the agency.
  204         2.A director, officer, or board member, or a relative of a
  205  director, officer, or board member, holds an interest in a
  206  corporation, limited liability corporation, partnership, limited
  207  liability partnership, or other business entity that conducts
  208  business with the agency or proposes to enter into a contract or
  209  other transaction with the agency.
  210         (c)If a director, officer, or board member, or a relative
  211  of a director, officer, or board member, proposes to engage in
  212  an activity that is a conflict of interest as described in
  213  paragraph (b), the proposed activity must be listed on, and all
  214  contracts and transactional documents related to the proposed
  215  activity must be attached to, the meeting agenda for the
  216  consideration of the contract. The disclosure must be placed on
  217  the website of the economic development agency and included in
  218  the minutes of each meeting of the board of directors of the
  219  economic development agency during which such contracts or
  220  related expenditures are discussed or voted upon.
  221         (d)A director, officer, or board member, or a relative of
  222  a director or an officer, who is a party to, or has an interest
  223  in, an activity that is a possible conflict of interest as
  224  described in paragraph (b) may attend the meeting at which the
  225  activity is considered by the board and is authorized to make a
  226  presentation to the board regarding the activity. After the
  227  presentation, the director, officer, or board member, or the
  228  relative of the director or officer, must leave the meeting
  229  during the discussion of, and the vote upon, the activity. A
  230  director, officer, or board member who is a party to, or has an
  231  interest in, the activity must recuse themselves from the vote.
  232         (e)Board members shall serve without compensation but are
  233  entitled to receive reimbursement for per diem and travel
  234  expenses pursuant to s. 112.061. Any ordinance or resolution
  235  enacted pursuant to s. 112.061(14) may apply to board members in
  236  that county only if such ordinance or resolution applies
  237  uniformly to all travel by county employees. Such expenses must
  238  be paid out of the funds of the economic development agency.
  239         (f)Officers, employees, or agents, including the president
  240  or chief executive officer, may not receive compensation from
  241  public funds for the performance of economic development-related
  242  duties, responsibilities, or services in an amount that exceeds
  243  the annual compensation of the chief administrative or executive
  244  officer or employee of the local governmental entity on whose
  245  behalf such activities are performed. Any payments of
  246  performance bonuses or severance pay to officers, employees, or
  247  agents from public funds are prohibited unless specifically
  248  authorized by law.
  249         (g)An economic development agency must comply with the per
  250  diem and travel expense provisions of s. 112.061. Any ordinance
  251  or resolution enacted pursuant to s. 112.061(14) may apply to
  252  economic development agencies and their officers and employees
  253  in that county only if such ordinance or resolution applies
  254  uniformly to all travel by county employees.
  255         (h)Officers and employees are subject to s. 112.313.
  256  However, any contract between an economic development agency and
  257  a political subdivision, local governmental entity, or another
  258  economic development agency to perform economic development
  259  activities does not violate s. 112.313(3) or (7).
  260         (i)An economic development agency not otherwise subject to
  261  s. 287.057 must avoid, neutralize, or mitigate significant
  262  potential organizational conflicts of interest before it enters
  263  into a contract. If the economic development agency elects to
  264  mitigate a significant potential organizational conflict of
  265  interest, an adequate mitigation plan, including organizational,
  266  physical, and electronic barriers, shall be developed and the
  267  head of the economic development agency must certify that the
  268  award is in the best interests of the local governmental entity
  269  and submit such certification to the governing body of the local
  270  governmental entity within 3 business days after entering into
  271  the contract.
  272         (j)Lodging expenses for an employee or board member may
  273  not exceed $150 per day, excluding taxes, unless the economic
  274  development agency is participating in a negotiated group rate
  275  discount or the economic development agency provides
  276  documentation of at least three comparable alternatives
  277  demonstrating that such lodging at the required rate is not
  278  available. However, an employee or board member may expend his
  279  or her own funds for any lodging expenses in excess of $150 per
  280  day.
  281         (k)Economic development agency funds may not be expended
  282  for food, beverages, lodging, entertainment, or gifts for
  283  employees or board members, unless authorized pursuant to s.
  284  112.061 or this section. Employees or board members may not
  285  accept or receive food, beverages, lodging, entertainment, or
  286  gifts from persons, vendors, or other entities doing business
  287  with the economic development agency unless such food, beverage,
  288  lodging, entertainment, or gift is available to similarly
  289  situated members of the general public.
  290  
  291  Nothing in this subsection is intended to limit the
  292  applicability of ch. 112 to any person already subject to the
  293  provisions of such chapter.
  294         (3)TRANSPARENCY.—
  295         (a)All contracts entered into by an economic development
  296  agency shall include:
  297         1.The purpose of the contract.
  298         2.Specific performance standards and responsibilities for
  299  each entity.
  300         3.A detailed project or contract budget, if applicable.
  301         4.The value of any services provided.
  302         5.The projected travel and entertainment expenses for
  303  employees and board members, if applicable.
  304         (b)A proposed contract with an estimated total contract
  305  value of $250,000 or more must be submitted to the governing
  306  body of the local governmental entity and published on such
  307  entity’s website at least 14 days before the contract is
  308  executed. If the governing body of the local governmental entity
  309  rejects such proposed contract by a majority vote held during
  310  the 14-day period, the economic development agency may not
  311  execute such proposed contract or any substantially similar
  312  contract without obtaining a majority vote of the governing body
  313  of the local governmental entity in favor of such contract. An
  314  economic development agency may not enter into multiple related
  315  contracts to avoid the requirements of this paragraph. If the
  316  governing body of the local governmental entity does not take
  317  action on the proposed contract within the 14-day period, the
  318  contract may be executed.
  319         (c)1.An economic development agency shall submit to the
  320  governing body of the local governmental entity, within 30 days
  321  after the end of its fiscal year, a complete and detailed report
  322  setting forth all public and private financial data of the
  323  economic development agency, and shall publish such report on
  324  its website.
  325         2.The financial data shall include:
  326         a.The total amount of revenue received from public and
  327  private sources.
  328         b.The operating budget.
  329         c.The total amount of salary, benefits, and other
  330  compensation provided by the economic development agency to its
  331  officers, employees, or agents, regardless of the funding
  332  source.
  333         d.An itemized account of all expenditures, including all
  334  travel and entertainment expenditures.
  335         (d)The following information must be posted on the website
  336  of each economic development agency:
  337         1.All contracts with a total contract value of $5,000 or
  338  more. Such contracts must be posted within 5 business days after
  339  execution.
  340         2.All contracts, information, and financial data submitted
  341  to the governing body of the local governmental entity. Such
  342  contracts, information, and data must be posted within 5
  343  business days after submission.
  344         3.Video recordings of each board meeting. Such recordings
  345  must be posted within 3 business days after the meeting.
  346         4.A detailed report of expenditures following each
  347  marketing event paid for with economic development agency funds.
  348  Such report must be posted within 14 days after the event.
  349         5.An annual itemized account of the total amount of funds
  350  spent by a third party on behalf of the economic development
  351  agency, its board members, or its employees.
  352         6.An annual itemized account of the total amount of travel
  353  and entertainment expenditures.
  354         (e)Notwithstanding any provision of law to the contrary, a
  355  record required under this section, including, but not limited
  356  to, a contract or agreement, is a public record and is not
  357  confidential or exempt from s. 119.07(1) and s. 24(a), Art. I of
  358  the State Constitution, except as provided in s. 288.075(5) and
  359  (6)(a)1. and 2. Such record shall be produced in full in
  360  accordance with this section or upon request.
  361         (f)An economic development agency shall maintain and
  362  provide online access to all of the information required under
  363  this subsection. Each economic development agency shall provide
  364  the Department of Economic Opportunity with the specific website
  365  address where the required information is published and
  366  maintained online, and the Department of Economic Opportunity
  367  shall publish and maintain a single online directory which lists
  368  each economic development agency and the specific website
  369  address where such required information may be located.
  370         (g)An economic development agency that fails to comply
  371  with the transparency and accountability requirements of this
  372  subsection may not receive or expend public funds until it
  373  becomes fully compliant.
  374         (4)AUDITS.—The Auditor General shall annually select at
  375  least two economic development agencies that received public
  376  funds in the previous year and conduct audits, as defined in s.
  377  11.45, to verify that funds were expended as required by this
  378  section and to verify that transparency and accountability
  379  requirements were met. If the Auditor General determines that
  380  funds were not expended as required by this section, he or she
  381  shall immediately report such findings to the Governor, the
  382  President of the Senate, and the Speaker of the House of
  383  Representatives.
  384         (5)PENALTIES.—It is unlawful for a person to knowingly and
  385  willfully make a materially false or misleading statement,
  386  provide false or misleading information, fail to report required
  387  information, or structure an organization or agreement to avoid
  388  the requirements of this section. A person who violates this
  389  section commits a misdemeanor of the first degree, punishable as
  390  provided in s. 775.082 or s. 775.083.
  391         (6)APPLICABILITY.—A private entity that meets the
  392  definition of an economic development agency under subsection
  393  (1) due solely to the existence of a contract between the
  394  private entity and an economic development agency to engage in
  395  economic development activities is required to comply with this
  396  section only in connection with the performance of its
  397  obligations and the expenditure of funds pursuant to such
  398  contract. This section shall not be construed to require the
  399  private entity to report or conform its other business practices
  400  or activities to the provisions of this section, provided such
  401  practices or activities are not directly related to or funded by
  402  such contract. An entity that does not receive any public funds
  403  for economic development activities is not subject to this
  404  section if the entity does not concurrently employ or use the
  405  services of a local governmental entity employee for economic
  406  development activities.
  407         (7)ENFORCEMENT.—The local governmental entity shall cease
  408  and desist from transferring or providing public funds to any
  409  economic development agency that fails to comply with this
  410  section.
  411         Section 3. Section 288.12261, Florida Statutes, is created
  412  to read:
  413         288.12261Tourism promotion agencies.—
  414         (1)DEFINITIONS.—For purposes of this section, the term:
  415         (a)“Local governmental entity” means the county or
  416  municipality on whose behalf the tourism promotion agency
  417  engages in tourism promotion activity.
  418         (b)“Promote tourism development” means using public funds
  419  to promote or perform the activities described in s.
  420  125.0104(5).
  421         (c)“Tourism promotion agency” means an entity, including,
  422  but not limited to, an agency as defined in s. 119.011, that
  423  receives public funds to promote tourism development on behalf
  424  of one or more local governmental entities.
  425         1. The term also includes any local governmental entity or
  426  any entity under contract with one or more local governmental
  427  entities to promote tourism development on behalf of such local
  428  governmental entity or entities through the expenditure of
  429  public funds.
  430         2.For purposes of this section, the Florida Tourism
  431  Industry Marketing Corporation and the Department of Economic
  432  Opportunity are not considered tourism promotion agencies.
  433         (2)OPERATION.—A tourism promotion agency must operate in
  434  accordance with the following:
  435         (a)Directors, officers, and members of the board of
  436  directors of a tourism promotion agency shall disclose to the
  437  board any activity that may reasonably be construed to be a
  438  conflict of interest.
  439         (b)Board members shall serve without compensation.
  440         (c)Officers, employees, or agents, including the president
  441  or chief executive officer, may not receive compensation from
  442  public funds for the performance of tourism promotion-related
  443  duties, responsibilities, or services in an amount that exceeds
  444  the annual compensation of the chief administrative or executive
  445  officer or employee of the local governmental entity on whose
  446  behalf such duties, responsibilities, or services are performed.
  447  Any payments of performance bonuses or severance pay to
  448  officers, employees, or agents from public funds are prohibited
  449  unless specifically authorized by law.
  450         (3) TRANSPARENCY.—
  451         (a)All contracts entered into by a tourism promotion
  452  agency must include:
  453         1. The purpose of the contract.
  454         2.Specific performance standards and responsibilities for
  455  each entity.
  456         3.A detailed project or contract budget, if applicable.
  457         4.The value of any services provided.
  458         5.The projected travel and entertainment expenses for
  459  employees and board members, if applicable.
  460         (b)1.A tourism promotion agency shall submit to the
  461  governing body of the local governmental entity, within 45 days
  462  after the end of its fiscal year, a complete and detailed report
  463  setting forth all public and private financial data of the
  464  tourism promotion agency, and shall publish such report on its
  465  website.
  466         2.The financial data must include:
  467         a.The total amount of revenue received from public and
  468  private sources.
  469         b. The operating budget.
  470         c.The total amount of salary, benefits, and other
  471  compensation provided by the tourism promotion agency to its
  472  officers, employees, or agents, regardless of the funding
  473  source.
  474         d.An itemized account of all expenditures, including all
  475  travel and entertainment expenditures.
  476         e.All contracts with a total contract value of $5,000 or
  477  more.
  478         (c)A tourism promotion agency that fails to comply with
  479  the transparency and accountability requirements of this
  480  subsection may not receive or expend public funds until it
  481  becomes fully compliant.
  482         (d)The local governmental entity shall maintain and
  483  provide online access to all of the information required under
  484  this subsection and s. 125.0104(4)(f). Each local governmental
  485  entity shall provide the Department of Economic Opportunity with
  486  the specific website address where the required information is
  487  published and maintained online, and the Department of Economic
  488  Opportunity shall publish and maintain a single online directory
  489  that lists each local governmental entity and the specific
  490  website address where such required information may be located.
  491         Section 4. Paragraph (e) of subsection (4) of section
  492  125.0104, Florida Statutes, is amended, and paragraph (f) is
  493  added to that subsection, to read:
  494         125.0104 Tourist development tax; procedure for levying;
  495  authorized uses; referendum; enforcement.—
  496         (4) ORDINANCE LEVY TAX; PROCEDURE.—
  497         (e) The governing board of each county which levies and
  498  imposes a tourist development tax under this section shall
  499  appoint an advisory council to be known as the “...(name of
  500  county)... Tourist Development Council.” The council shall be
  501  established by ordinance and composed of nine members who shall
  502  be appointed by the governing board. The chair of the governing
  503  board of the county or any other member of the governing board
  504  as designated by the chair shall serve on the council. Two
  505  members of the council shall be elected municipal officials, at
  506  least one of whom shall be from the most populous municipality
  507  in the county or subcounty special taxing district in which the
  508  tax is levied. Six members of the council shall be persons who
  509  are involved in the tourist industry and who have demonstrated
  510  an interest in tourist development, of which members, not less
  511  than three nor more than four shall be owners or operators of
  512  motels, hotels, recreational vehicle parks, or other tourist
  513  accommodations in the county and subject to the tax. All members
  514  of the council shall be electors of the county. The governing
  515  board of the county shall have the option of designating the
  516  chair of the council or allowing the council to elect a chair.
  517  The chair shall be appointed or elected annually and may be
  518  reelected or reappointed. The members of the council shall serve
  519  for staggered terms of 4 years. The terms of office of the
  520  original members shall be prescribed in the resolution required
  521  under paragraph (b). The council shall meet at least once each
  522  quarter and, from time to time, shall make recommendations to
  523  the county governing board for the effective operation of the
  524  special projects or for uses of the tourist development tax
  525  revenue and perform such other duties as may be prescribed by
  526  county ordinance or resolution. The council shall continuously
  527  review expenditures of revenues from the tourist development
  528  trust fund and shall receive, at least quarterly, expenditure
  529  reports from the county governing board or its designee.
  530  Expenditures which the council believes to be unauthorized shall
  531  be reported to the county governing board and the Department of
  532  Revenue. The governing board and the department shall review the
  533  findings of the council and take appropriate administrative or
  534  judicial action to ensure compliance with this section. The
  535  county governing board shall review all proposed contracts with
  536  an estimated total contract value of $250,000 or more submitted
  537  by a tourism promotion agency. The county governing board may
  538  reject such proposed contract by a majority vote before the
  539  execution of such contract. The county governing board must
  540  review all certifications by the head of a tourism promotion
  541  agency related to potential conflicts of interest and mitigation
  542  plans The changes in the composition of the membership of the
  543  tourist development council mandated by chapter 86-4, Laws of
  544  Florida, and this act shall not cause the interruption of the
  545  current term of any person who is a member of a council on
  546  October 1, 1996.
  547         (f)The governing board of a county that levies and imposes
  548  a tourist development tax under this section shall publish and
  549  make the following information available online:
  550         1.The approved tourist development plan, including the
  551  approximate cost or expense allocation for each specific project
  552  or special use.
  553         2.Any substantial amendments to the tourist development
  554  plan.
  555         3.The tax district in which the tourist development tax is
  556  levied.
  557         4.A prioritized list of the proposed uses of the tax
  558  revenue by specific project or special use.
  559         5.The quarterly expenditure reports from the county
  560  governing board or its designee.
  561         Section 5. Paragraph (c) of subsection (13) of section
  562  288.1226, Florida Statutes, is amended to read:
  563         288.1226 Florida Tourism Industry Marketing Corporation;
  564  use of property; board of directors; duties; audit.—
  565         (13) TRANSPARENCY.—
  566         (c)1. Any entity that in the previous fiscal year received
  567  more than 50 percent of its revenue from the corporation or
  568  taxes imposed pursuant to s. 125.0104, s. 125.0108, or s.
  569  212.0305, and that partners with the corporation or participates
  570  in a program, cooperative advertisement, promotional
  571  opportunity, or other activity offered by or in conjunction with
  572  the corporation, shall annually, within 30 days after the end of
  573  its fiscal year, on July 1 report all public and private
  574  financial data to the Governor, the President of the Senate, and
  575  the Speaker of the House of Representatives, and include such
  576  report on its website.
  577         2. The financial data shall include:
  578         a. The total amount of revenue received from public and
  579  private sources.
  580         b. The operating budget of the partner entity.
  581         c. The total amount of salary, benefits, and other
  582  compensation provided by the entity to its officers, employees,
  583  board members, or agents, regardless of the funding source
  584  Employee and board member salary and benefit details from public
  585  and private funds.
  586         d. An itemized account of all expenditures, including all
  587  travel and entertainment expenditures, by the partner entity on
  588  the behalf of, or coordinated for the benefit of, the
  589  corporation, its board members, or its employees.
  590         e.Itemized travel and entertainment expenditures of the
  591  partner entity.
  592         Section 6. Paragraph (c) of subsection (6) of section
  593  288.904, Florida Statutes, is amended to read:
  594         288.904 Funding for Enterprise Florida, Inc.; performance
  595  and return on the public’s investment.—
  596         (6)
  597         (c)1. Any entity that in the previous fiscal year received
  598  more than 50 percent of its revenue from Enterprise Florida,
  599  Inc., or a tax imposed pursuant to s. 125.0104, s. 125.0108, or
  600  s. 212.0305, and that partners with Enterprise Florida, Inc., in
  601  a program or other activity offered by or in conjunction with
  602  Enterprise, Florida, Inc., shall annually, within 30 days after
  603  the end of its fiscal year, on July 1 report all public and
  604  private financial data to the Governor, the President of the
  605  Senate, and the Speaker of the House of Representatives, and
  606  include such report on its website.
  607         2. The financial data shall include:
  608         a. The total amount of revenue received from public and
  609  private sources.
  610         b. The operating budget of the partner entity.
  611         c. The total amount of salary, benefits, and other
  612  compensation provided by the entity to its officers, employees,
  613  board members, or agents, regardless of the funding source
  614  Employee and board member salary and benefit details from public
  615  and private funds.
  616         d. An itemized account of all expenditures, including all
  617  travel and entertainment expenditures, by the partner entity on
  618  the behalf of, or coordinated for the benefit of, Enterprise
  619  Florida, Inc., its board members, or its employees.
  620         e.Itemized travel and entertainment expenditures of the
  621  partner entity.
  622         Section 7. This act shall take effect October 1, 2018.