Florida Senate - 2018 SENATOR AMENDMENT
Bill No. CS/HB 7087, 1st Eng.
Ì469030vÎ469030
LEGISLATIVE ACTION
Senate . House
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Floor: WD/2R .
03/08/2018 03:01 PM .
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Senator Brandes moved the following:
1 Senate Amendment (with title amendment)
2
3 Between lines 362 and 363
4 insert:
5 Section 2. Paragraph (a) of subsection (5) of section
6 125.0104, Florida Statutes, is amended to read:
7 125.0104 Tourist development tax; procedure for levying;
8 authorized uses; referendum; enforcement.—
9 (5) AUTHORIZED USES OF REVENUE.—
10 (a) All tax revenues received pursuant to this section by a
11 county imposing the tourist development tax shall be used by
12 that county only after conducting an objective analysis of the
13 proposed use of revenue which determines the long-term economic
14 benefits to the county or subcounty special taxing district from
15 incremental tourism will exceed the tax revenues expended, and
16 shall be used for the following purposes only:
17 1. To acquire, construct, extend, enlarge, remodel, repair,
18 improve, maintain, operate, or promote one or more:
19 a. Publicly owned and operated convention centers, sports
20 stadiums, sports arenas, coliseums, or auditoriums within the
21 boundaries of the county or subcounty special taxing district in
22 which the tax is levied;
23 b. Auditoriums that are publicly owned but are operated by
24 organizations that are exempt from federal taxation pursuant to
25 26 U.S.C. s. 501(c)(3) and open to the public, within the
26 boundaries of the county or subcounty special taxing district in
27 which the tax is levied; or
28 c. Aquariums or museums that are publicly owned and
29 operated or owned and operated by not-for-profit organizations
30 and open to the public, within the boundaries of the county or
31 subcounty special taxing district in which the tax is levied;
32 2. To promote zoological parks that are publicly owned and
33 operated or owned and operated by not-for-profit organizations
34 and open to the public;
35 3. To promote and advertise tourism in this state and
36 nationally and internationally; however, if tax revenues are
37 expended for an activity, service, venue, or event, the
38 activity, service, venue, or event must have as one of its main
39 purposes the attraction of tourists as evidenced by the
40 promotion of the activity, service, venue, or event to tourists;
41 4. To fund convention bureaus, tourist bureaus, tourist
42 information centers, and news bureaus as county agencies or by
43 contract with the chambers of commerce or similar associations
44 in the county, which may include any indirect administrative
45 costs for services performed by the county on behalf of the
46 promotion agency; or
47 5. To finance beach park facilities, or beach, channel,
48 estuary, or lagoon improvement, maintenance, renourishment,
49 restoration, and erosion control, including construction of
50 beach groins and shoreline protection, enhancement, cleanup, or
51 restoration of inland lakes and rivers to which there is public
52 access as those uses relate to the physical preservation of the
53 beach, shoreline, channel, estuary, lagoon, or inland lake or
54 river. However, any funds identified by a county as the local
55 matching source for beach renourishment, restoration, or erosion
56 control projects included in the long-range budget plan of the
57 state’s Beach Management Plan, pursuant to s. 161.091, or funds
58 contractually obligated by a county in the financial plan for a
59 federally authorized shore protection project may not be used or
60 loaned for any other purpose. In counties of fewer than 100,000
61 population, up to 10 percent of the revenues from the tourist
62 development tax may be used for beach park facilities; or.
63 6. To acquire, construct, extend, enlarge, remodel, repair,
64 improve, maintain, operate, or finance public facilities within
65 the boundaries of the county or subcounty special taxing
66 district in which the tax is levied, if the public facilities
67 are needed to increase tourist-related business activities in
68 the county or subcounty special district and are recommended by
69 the county tourist development council created pursuant to
70 paragraph (4)(e). Tax revenues may be used for any related land
71 acquisition, land improvement, design and engineering costs, and
72 all other professional and related costs required to bring the
73 public facilities into service. As used in this subparagraph,
74 the term “public facilities” means major capital improvements
75 that have a life expectancy of 5 or more years, including, but
76 not limited to, transportation, sanitary sewer, solid waste,
77 drainage, potable water, and pedestrian facilities. Tax revenues
78 may be used for these purposes only if the following conditions
79 are satisfied:
80 a. In the county fiscal year immediately preceding the
81 fiscal year in which the tax revenues were initially used for
82 such purposes, at least $10 million in tourist development tax
83 revenue was received;
84 b. The county governing board approves the use for the
85 proposed public facilities by a vote of at least two-thirds of
86 its membership;
87 c. No more than 70 percent of the cost of the proposed
88 public facilities will be paid for with tourist development tax
89 revenues, and sources of funding for the remaining cost are
90 identified and confirmed by the county governing board; and
91 d. An independent professional analysis, performed at the
92 expense of the county tourist development council, demonstrates
93 the positive impact of the infrastructure project on tourist
94 related businesses in the county.
95
96 Subparagraphs 1. and 2. may be implemented through service
97 contracts and leases with lessees that have sufficient expertise
98 or financial capability to operate such facilities.
99
100 ================= T I T L E A M E N D M E N T ================
101 And the title is amended as follows:
102 Delete line 6
103 and insert:
104 Revenue Trust Fund; amending s. 125.0104, F.S.; adding
105 a requirement to conduct a certain analysis before a
106 county that imposes the tourist development tax may
107 use the tax revenues for authorized purposes;
108 authorizing counties imposing the tax to use the tax
109 revenues to finance channel, estuary, or lagoon
110 improvements; authorizing such counties to use the tax
111 revenues for the construction of beach groins;
112 authorizing counties imposing the tax to use the tax
113 revenues, under certain circumstances and subject to
114 certain conditions and restrictions, for specified
115 purposes and costs relating to public facilities;
116 defining the term “public facilities”; specifying
117 circumstances under which the tax revenues may be
118 expended for such public facilities; amending s.
119 159.621, F.S.;