Florida Senate - 2019 SB 726 By Senator Stewart 13-00807A-19 2019726__ 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 promote or 5 incentivize film or television productions in this 6 state; defining the term “production”; requiring such 7 counties to require certain productions to include a 8 specified statement in the production’s credits; 9 providing an effective date. 10 11 Be It Enacted by the Legislature of the State of Florida: 12 13 Section 1. Paragraph (a) of subsection (5) of section 14 125.0104, Florida Statutes, is amended to read: 15 125.0104 Tourist development tax; procedure for levying; 16 authorized uses; referendum; enforcement.— 17 (5) AUTHORIZED USES OF REVENUE.— 18 (a) All tax revenues received pursuant to this section by a 19 county imposing the tourist development tax shall be used by 20 that county for the following purposes only: 21 1. To acquire, construct, extend, enlarge, remodel, repair, 22 improve, maintain, operate, or promote one or more: 23 a. Publicly owned and operated convention centers, sports 24 stadiums, sports arenas, coliseums, or auditoriums within the 25 boundaries of the county or subcounty special taxing district in 26 which the tax is levied; 27 b. Auditoriums that are publicly owned but are operated by 28 organizations that are exempt from federal taxation pursuant to 29 26 U.S.C. s. 501(c)(3) and open to the public, within the 30 boundaries of the county or subcounty special taxing district in 31 which the tax is levied; or 32 c. Aquariums or museums that are publicly owned and 33 operated or owned and operated by not-for-profit organizations 34 and open to the public, within the boundaries of the county or 35 subcounty special taxing district in which the tax is levied; 36 2. To promote zoological parks that are publicly owned and 37 operated or owned and operated by not-for-profit organizations 38 and open to the public; 39 3. To promote and advertise tourism in this state and 40 nationally and internationally; however, if tax revenues are 41 expended for an activity, service, venue, or event, the 42 activity, service, venue, or event must have as one of its main 43 purposes the attraction of tourists as evidenced by the 44 promotion of the activity, service, venue, or event to tourists; 45 4. To fund convention bureaus, tourist bureaus, tourist 46 information centers, and news bureaus as county agencies or by 47 contract with the chambers of commerce or similar associations 48 in the county, which may include any indirect administrative 49 costs for services performed by the county on behalf of the 50 promotion agency; 51 5. To finance beach park facilities, or beach, channel, 52 estuary, or lagoon improvement, maintenance, renourishment, 53 restoration, and erosion control, including construction of 54 beach groins and shoreline protection, enhancement, cleanup, or 55 restoration of inland lakes and rivers to which there is public 56 access as those uses relate to the physical preservation of the 57 beach, shoreline, channel, estuary, lagoon, or inland lake or 58 river. However, any funds identified by a county as the local 59 matching source for beach renourishment, restoration, or erosion 60 control projects included in the long-range budget plan of the 61 state’s Beach Management Plan, pursuant to s. 161.091, or funds 62 contractually obligated by a county in the financial plan for a 63 federally authorized shore protection project may not be used or 64 loaned for any other purpose. In counties of fewer than 100,000 65 population, up to 10 percent of the revenues from the tourist 66 development tax may be used for beach park facilities;
or67 6. To acquire, construct, extend, enlarge, remodel, repair, 68 improve, maintain, operate, or finance public facilities within 69 the boundaries of the county or subcounty special taxing 70 district in which the tax is levied, if the public facilities 71 are needed to increase tourist-related business activities in 72 the county or subcounty special district and are recommended by 73 the county tourist development council created pursuant to 74 paragraph (4)(e). Tax revenues may be used for any related land 75 acquisition, land improvement, design and engineering costs, and 76 all other professional and related costs required to bring the 77 public facilities into service. As used in this subparagraph, 78 the term “public facilities” means major capital improvements 79 that have a life expectancy of 5 or more years, including, but 80 not limited to, transportation, sanitary sewer, solid waste, 81 drainage, potable water, and pedestrian facilities. Tax revenues 82 may be used for these purposes only if the following conditions 83 are satisfied: 84 a. In the county fiscal year immediately preceding the 85 fiscal year in which the tax revenues were initially used for 86 such purposes, at least $10 million in tourist development tax 87 revenue was received; 88 b. The county governing board approves the use for the 89 proposed public facilities by a vote of at least two-thirds of 90 its membership; 91 c. No more than 70 percent of the cost of the proposed 92 public facilities will be paid for with tourist development tax 93 revenues, and sources of funding for the remaining cost are 94 identified and confirmed by the county governing board; 95 d. At least 40 percent of all tourist development tax 96 revenues collected in the county are spent to promote and 97 advertise tourism as provided by this subsection; and 98 e. An independent professional analysis, performed at the 99 expense of the county tourist development council, demonstrates 100 the positive impact of the infrastructure project on tourist 101 related businesses in the county; or 102 7. To promote or incentivize film or television productions 103 in this state. As used in this subparagraph, the term 104 “production” has the same meaning as provided in s. 288.1254(1). 105 If tax revenues are used for a production, the county must 106 require that the production include in its credits the statement 107 “Created in Florida” or “Filmed in Florida,” as applicable. 108 109 Subparagraphs 1. and 2. may be implemented through service 110 contracts and leases with lessees that have sufficient expertise 111 or financial capability to operate such facilities. 112 Section 2. This act shall take effect July 1, 2019.