Florida Senate - 2022                                    SB 1542
       By Senator Gainer
       2-01636-22                                            20221542__
    1                        A bill to be entitled                      
    2         An act relating to tourist development taxes; amending
    3         s. 125.0104, F.S.; authorizing certain coastal
    4         counties to use up to a specified percentage of
    5         tourist development tax revenue to reimburse tourism
    6         training program expenses; revising the percentage of
    7         tourist development tax revenue which such counties
    8         may use to reimburse public safety services expenses;
    9         authorizing certain fiscally constrained counties to
   10         use tourist development tax revenue for such purposes
   11         without meeting certain criteria; providing an
   12         effective date.
   14  Be It Enacted by the Legislature of the State of Florida:
   16         Section 1. Present paragraphs (d) and (e) of subsection (5)
   17  of section 125.0104, Florida Statutes, are redesignated as
   18  paragraphs (e) and (f), respectively, a new paragraph (d) is
   19  added to that subsection, and paragraph (c) and present
   20  paragraph (e) of that subsection are amended, to read:
   21         125.0104 Tourist development tax; procedure for levying;
   22  authorized uses; referendum; enforcement.—
   23         (5) AUTHORIZED USES OF REVENUE.—
   24         (c) A county located adjacent to the Gulf of Mexico or the
   25  Atlantic Ocean, except a county that receives revenue from taxes
   26  levied pursuant to s. 125.0108, which meets the following
   27  criteria may use up to 20 percent of the tax revenue received
   28  pursuant to this section to reimburse expenses incurred in
   29  providing tourism training programs and 20 10 percent of the tax
   30  revenue received pursuant to this section to reimburse expenses
   31  incurred in providing public safety services, including
   32  emergency medical services as defined in s. 401.107(3), and law
   33  enforcement services, which are needed to address impacts
   34  related to increased tourism and visitors to an area. However,
   35  if taxes collected pursuant to this section are used to
   36  reimburse emergency medical services or public safety services
   37  for tourism or special events, the governing board of a county
   38  or municipality may not use such taxes to supplant the normal
   39  operating expenses of an emergency medical services department,
   40  a fire department, a sheriff’s office, or a police department.
   41  To receive reimbursement, the county must:
   42         1. Generate a minimum of $10 million in annual proceeds
   43  from any tax, or any combination of taxes, authorized to be
   44  levied pursuant to this section;
   45         2. Have at least three municipalities; and
   46         3. Have an estimated population of less than 225,000,
   47  according to the most recent population estimate prepared
   48  pursuant to s. 186.901, excluding the inmate population.
   50  The board of county commissioners must by majority vote approve
   51  reimbursement made pursuant to this paragraph upon receipt of a
   52  recommendation from the tourist development council.
   53         (d)A fiscally constrained county as defined in s.
   54  218.67(1) which is located adjacent to the Gulf of Mexico or the
   55  Atlantic Ocean may use up to 20 percent of the tourist
   56  development tax revenues received to reimburse expenses incurred
   57  in providing tourism training programs and up to 20 percent of
   58  the tax revenues in providing public safety services, even if
   59  the county designated as a fiscally constrained county does not
   60  meet the requirements under paragraph (c).
   61         (f)(e) Any use of the local option tourist development tax
   62  revenues collected pursuant to this section for a purpose not
   63  expressly authorized by paragraph (3)(l) or paragraph (3)(n) or
   64  paragraphs (a)-(e) (a)-(d) of this subsection is expressly
   65  prohibited.
   66         Section 2. This act shall take effect July 1, 2022.