Florida Senate - 2018              PROPOSED COMMITTEE SUBSTITUTE
       Bill No. SB 658
       Proposed Committee Substitute by the Committee on Appropriations
       (Appropriations Subcommittee on Finance and Tax)
    1                        A bill to be entitled                      
    2         An act relating to the tourist development tax;
    3         amending s. 125.0104, F.S.; authorizing counties
    4         imposing the tax to use the tax revenues to finance
    5         estuary or lagoon improvement, maintenance,
    6         renourishment, restoration, and erosion control;
    7         authorizing the use of tax revenues to construct beach
    8         groins; authorizing such counties to use such tax
    9         revenues for specified purposes and costs relating to
   10         public facilities if specified conditions are met;
   11         defining the term “public facilities”; providing an
   12         effective date.
   14  Be It Enacted by the Legislature of the State of Florida:
   16         Section 1. Paragraph (a) of subsection (5) of section
   17  125.0104, Florida Statutes, is amended to read:
   18         125.0104 Tourist development tax; procedure for levying;
   19  authorized uses; referendum; enforcement.—
   20         (5) AUTHORIZED USES OF REVENUE.—
   21         (a) All tax revenues received pursuant to this section by a
   22  county imposing the tourist development tax shall be used by
   23  that county for the following purposes only:
   24         1. To acquire, construct, extend, enlarge, remodel, repair,
   25  improve, maintain, operate, or promote one or more:
   26         a. Publicly owned and operated convention centers, sports
   27  stadiums, sports arenas, coliseums, or auditoriums within the
   28  boundaries of the county or subcounty special taxing district in
   29  which the tax is levied;
   30         b. Auditoriums that are publicly owned but are operated by
   31  organizations that are exempt from federal taxation pursuant to
   32  26 U.S.C. s. 501(c)(3) and open to the public, within the
   33  boundaries of the county or subcounty special taxing district in
   34  which the tax is levied; or
   35         c. Aquariums or museums that are publicly owned and
   36  operated or owned and operated by not-for-profit organizations
   37  and open to the public, within the boundaries of the county or
   38  subcounty special taxing district in which the tax is levied;
   39         2. To promote zoological parks that are publicly owned and
   40  operated or owned and operated by not-for-profit organizations
   41  and open to the public;
   42         3. To promote and advertise tourism in this state and
   43  nationally and internationally; however, if tax revenues are
   44  expended for an activity, service, venue, or event, the
   45  activity, service, venue, or event must have as one of its main
   46  purposes the attraction of tourists as evidenced by the
   47  promotion of the activity, service, venue, or event to tourists;
   48         4. To fund convention bureaus, tourist bureaus, tourist
   49  information centers, and news bureaus as county agencies or by
   50  contract with the chambers of commerce or similar associations
   51  in the county, which may include any indirect administrative
   52  costs for services performed by the county on behalf of the
   53  promotion agency; or
   54         5. To finance beach park facilities or beach, estuary, or
   55  lagoon improvement, maintenance, renourishment, restoration, and
   56  erosion control, including construction of beach groins and
   57  shoreline protection, enhancement, cleanup, or restoration of
   58  inland lakes and rivers to which there is public access as those
   59  uses relate to the physical preservation of the beach, estuary,
   60  lagoon, shoreline, or inland lake or river. However, any funds
   61  identified by a county as the local matching source for beach
   62  renourishment, restoration, or erosion control projects included
   63  in the long-range budget plan of the state’s Beach Management
   64  Plan, pursuant to s. 161.091, or funds contractually obligated
   65  by a county in the financial plan for a federally authorized
   66  shore protection project may not be used or loaned for any other
   67  purpose. In counties of fewer than 100,000 population, up to 10
   68  percent of the revenues from the tourist development tax may be
   69  used for beach park facilities; or.
   70         6. To acquire, construct, extend, enlarge, remodel, repair,
   71  improve, maintain, operate, or finance public facilities within
   72  the boundaries of the county or subcounty special taxing
   73  district in which the tax is levied, if the public facilities
   74  are needed to increase tourist-related business activities in
   75  the county or subcounty special district and are recommended by
   76  the county tourist development council created pursuant to
   77  paragraph (4)(e). Tax revenues may be used for any related land
   78  acquisition, land improvement, design, and engineering costs and
   79  all other professional and related costs required to bring the
   80  public facilities into service. As used in this subparagraph,
   81  the term “public facilities” means major capital improvements
   82  that have a life expectancy of 5 or more years, including, but
   83  not limited to, transportation, sanitary sewer, solid waste,
   84  drainage, potable water, and pedestrian facilities. Tax revenues
   85  may be used for these purposes only if the following conditions
   86  are satisfied:
   87         a. In the county fiscal year immediately before the initial
   88  use for these purposes, at least $20 million in tourist
   89  development tax revenue was received;
   90         b. The county governing board approves the use for the
   91  proposed public facilities by a vote of at least two-thirds of
   92  its membership;
   93         c. No more than 70 percent of the cost of the proposed
   94  public facilities will be paid for with tourist development tax
   95  revenues, and sources of funding for the remaining cost are
   96  identified and confirmed by the county governing board; and
   97         d. An independent professional analysis, performed at the
   98  expense of the county tourist development council, demonstrates
   99  the positive impact of the infrastructure project on tourist
  100  related businesses in the county.
  102  Subparagraphs 1. and 2. may be implemented through service
  103  contracts and leases with lessees that have sufficient expertise
  104  or financial capability to operate such facilities.
  105         Section 2. This act shall take effect October 1, 2018.