Florida Senate - 2025 COMMITTEE AMENDMENT
Bill No. CS for SB 1664
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LEGISLATIVE ACTION
Senate . House
Comm: RCS .
04/15/2025 .
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The Committee on Finance and Tax (Trumbull) recommended the
following:
1 Senate Amendment (with title amendment)
2
3 Delete everything after the enacting clause
4 and insert:
5 Section 1. Paragraph (n) of subsection (3) of section
6 125.0104, Florida Statutes, is amended, and paragraphs (f), (g),
7 and (h) are added to subsection (4) of that section, to read:
8 125.0104 Tourist development tax; procedure for levying;
9 authorized uses; referendum; enforcement.—
10 (3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.—
11 (n) In addition to any other tax that is imposed under this
12 section, a county that has imposed the tax under paragraph (l)
13 may impose an additional tax that is no greater than 1 percent
14 on the exercise of the privilege described in paragraph (a) by
15 ordinance approved by referendum pursuant to subsection (6) to:
16 1. Pay the debt service on bonds issued to finance:
17 a. The construction, reconstruction, or renovation of a
18 facility either publicly owned and operated, or publicly owned
19 and operated by the owner of a professional sports franchise or
20 other lessee with sufficient expertise or financial capability
21 to operate such facility, and to pay the planning and design
22 costs incurred prior to the issuance of such bonds for a new
23 professional sports franchise as defined in s. 288.1162.
24 b. The acquisition, construction, reconstruction, or
25 renovation of a facility either publicly owned and operated, or
26 publicly owned and operated by the owner of a professional
27 sports franchise or other lessee with sufficient expertise or
28 financial capability to operate such facility, and to pay the
29 planning and design costs incurred prior to the issuance of such
30 bonds for a retained spring training franchise.
31 2. Promote and advertise tourism in the State of Florida
32 and nationally and internationally; however, if tax revenues are
33 expended for an activity, service, venue, or event, the
34 activity, service, venue, or event shall have as one of its main
35 purposes the attraction of tourists as evidenced by the
36 promotion of the activity, service, venue, or event to tourists.
37
38 A county that imposes the tax authorized in this paragraph may
39 not expend any ad valorem tax revenues for the acquisition,
40 construction, reconstruction, or renovation of a facility for
41 which tax revenues are used pursuant to subparagraph 1. The
42 provision of paragraph (b) which prohibits any county authorized
43 to levy a convention development tax pursuant to s. 212.0305
44 from levying more than the 2-percent tax authorized by this
45 section does shall not apply to the additional tax authorized by
46 this paragraph in counties which levy convention development
47 taxes pursuant to s. 212.0305(4)(a). Paragraphs (4)(a)-(d) do
48 Subsection (4) does not apply to the adoption of the additional
49 tax authorized in this paragraph. The effective date of the levy
50 and imposition of the tax authorized under this paragraph is the
51 first day of the second month following approval of the
52 ordinance by referendum or the first day of any subsequent month
53 specified in the ordinance. A certified copy of such ordinance
54 must shall be furnished by the county to the Department of
55 Revenue within 10 days after approval of the ordinance.
56 (4) ORDINANCE LEVY TAX; PROCEDURE.—
57 (f) Any tax imposed pursuant to this section and in effect
58 on June 30, 2025, which is required to be approved by voters in
59 a referendum under this section must be renewed or reenacted by
60 an ordinance approved in a referendum held pursuant to
61 subsection (6) on or before January 1, 2033, or the expiration
62 date for the tax as of June 30, 2025, whichever is later, in
63 order to remain in effect after January 1, 2033, or the existing
64 expiration date. Any tax imposed pursuant to this section
65 approved by voters in a referendum under this section before
66 July 1, 2025, which has not yet been levied must be renewed or
67 reenacted by an ordinance approved in a referendum held pursuant
68 to subsection (6) on or before 8 years from the date the tax
69 takes effect, or the expiration date for the tax as of June 30,
70 2025, whichever is later, in order to remain in effect.
71 (g) The state covenants with holders of bonds or other
72 instruments of indebtedness issued by counties before July 1,
73 2025, that it will not impair or materially alter the rights of
74 those holders or relieve counties of the duty to meet their
75 obligations as a result of previous pledges or assignments
76 entered into under this section as it existed before July 1,
77 2025. Paragraph (f) does not apply in any case in which the
78 proceeds of a tax levied pursuant to this section on or before
79 June 30, 2025, have been pledged to secure and liquidate revenue
80 bonds or revenue refunding bonds as authorized by this section,
81 unless such bonds are retired before January 1, 2033. If the
82 bonds are not retired before January 1, 2033, paragraph (f)
83 applies as though January 1, 2033, were instead replaced with
84 January 1 of the year following the retirement of such bonds.
85 (h) Any tax imposed pursuant to this section which is
86 required to be approved by voters in a referendum under this
87 section must have an expiration date and be subject to approval
88 by a majority of the electors voting in a subsequent referendum
89 held pursuant to subsection (6) in order to be renewed or
90 reenacted. If the proceeds of the tax will be used for the
91 purpose of servicing bond indebtedness, the ordinance enacting a
92 new tax or renewing or reenacting an existing tax must specify
93 that the proceeds from the new, renewed, or reenacted tax will
94 be used for the purpose of servicing bond indebtedness and that
95 the maximum duration of such bond indebtedness is not to exceed
96 30 years. The ordinance must also provide specificity regarding
97 the purposes of the bond indebtedness. Additionally, if the
98 proceeds of the tax will be used for the purpose of servicing
99 bond indebtedness, the referendum question on the ballot must
100 specify that the proceeds of the tax will be used for that
101 purpose and must include a brief and general description of the
102 purposes for which the indebtedness will be incurred and the
103 maximum length of time the tax may be imposed.
104 Section 2. Paragraph (d) of subsection (2) of section
105 212.0306, Florida Statutes, is amended to read:
106 212.0306 Local option food and beverage tax; procedure for
107 levying; authorized uses; administration.—
108 (2)
109 (d) Sales in cities or towns presently imposing a municipal
110 resort tax as authorized by chapter 67-930, Laws of Florida, are
111 exempt from the taxes authorized by subsection (1); however, the
112 tax authorized by paragraph (1)(b) may be levied in such city or
113 town if the governing authority of the city or town adopts an
114 ordinance that is subsequently approved by a majority of the
115 electors in such city or town voting in a referendum held at a
116 general election as defined in s. 97.021. Any tax levied in a
117 city or town pursuant to this paragraph takes effect on the
118 first day of January following the general election in which the
119 ordinance was approved. Any tax levied pursuant to this
120 paragraph and in effect on June 30, 2025, must be reenacted by
121 an ordinance approved in a referendum on or before January 1,
122 2033, or the expiration date for the tax as of June 30, 2025,
123 whichever is later, in order to remain in effect after January
124 1, 2033, or the existing expiration date. Any tax levied
125 pursuant to this paragraph must have an expiration date. A
126 referendum to reenact an expiring tax authorized under this
127 paragraph must be held at a general election occurring within
128 the 48-month period immediately preceding the effective date of
129 the reenacted tax, and the referendum may appear on the ballot
130 only once within the 48-month period.
131 Section 3. Present subsection (11) of section 212.055,
132 Florida Statutes, is redesignated as subsection (12), a new
133 subsection (11) is added to that section, and paragraph (c) of
134 subsection (1) of that section is amended, to read:
135 212.055 Discretionary sales surtaxes; legislative intent;
136 authorization and use of proceeds.—It is the legislative intent
137 that any authorization for imposition of a discretionary sales
138 surtax shall be published in the Florida Statutes as a
139 subsection of this section, irrespective of the duration of the
140 levy. Each enactment shall specify the types of counties
141 authorized to levy; the rate or rates which may be imposed; the
142 maximum length of time the surtax may be imposed, if any; the
143 procedure which must be followed to secure voter approval, if
144 required; the purpose for which the proceeds may be expended;
145 and such other requirements as the Legislature may provide.
146 Taxable transactions and administrative procedures shall be as
147 provided in s. 212.054.
148 (1) CHARTER COUNTY AND REGIONAL TRANSPORTATION SYSTEM
149 SURTAX.—
150 (c)1. The proposal to adopt a discretionary sales surtax as
151 provided in this subsection and to create a trust fund within
152 the county accounts shall be placed on the ballot in accordance
153 with law and must be approved in a referendum held at a general
154 election in accordance with subsection (10).
155 2. If the proposal to adopt a surtax is by initiative, the
156 petition sponsor must, at least 180 days before the proposed
157 referendum, comply with all of the following:
158 a. Provide a copy of the final resolution or ordinance to
159 the Office of Program Policy Analysis and Government
160 Accountability. The Office of Program Policy Analysis and
161 Government Accountability shall procure a certified public
162 accountant in accordance with subsection (12) (11) for the
163 performance audit.
164 b. File the initiative petition and its required valid
165 signatures with the supervisor of elections. The supervisor of
166 elections shall verify signatures and retain signature forms in
167 the same manner as required for initiatives under s.
168 100.371(11).
169 3. The failure of an initiative sponsor to comply with the
170 requirements of subparagraph 2. renders any referendum held
171 void.
172 (11) LIMITATIONS ON LEVY.—
173 (a) Any surtax imposed pursuant to this section and in
174 effect on June 30, 2025, which is required to be approved by
175 voters in a referendum under this section must be renewed or
176 continued by an ordinance or by a resolution for the purpose of
177 the surtax authorized under subsection (6), approved in a
178 referendum held pursuant to subsection (10) on or before January
179 1, 2033, or the expiration date for the surtax as of June 30,
180 2025, whichever is later, in order to remain in effect after
181 January 1, 2033, or the existing expiration date. Any surtax
182 imposed pursuant to this section approved by voters in a
183 referendum under this section before July 1, 2025, which has not
184 yet been levied must be renewed or continued by an ordinance
185 approved in a referendum held pursuant to subsection (10) on or
186 before 8 years from the date the surtax takes effect, or the
187 expiration date for the surtax as of June 30, 2025, whichever is
188 later, in order to remain in effect.
189 (b) The state covenants with holders of bonds or other
190 instruments of indebtedness issued by counties or school boards
191 before July 1, 2025, that it will not impair or materially alter
192 the rights of those holders or relieve counties or school boards
193 of the duty to meet their obligations as a result of previous
194 pledges or assignments entered into under this section as it
195 existed before July 1, 2025. Paragraph (a) does not apply in any
196 case in which the proceeds of a tax levied pursuant to this
197 section on or before June 30, 2025, have been pledged to secure
198 and liquidate revenue bonds or revenue refunding bonds as
199 authorized by this section, unless such bonds are retired before
200 January 1, 2033. If the bonds are not retired before January 1,
201 2033, paragraph (a) must apply as though January 1, 2033, were
202 instead replaced with January 1 of the year following the
203 retirement of such bonds.
204 (c) Any surtax imposed pursuant to this section which is
205 required to be approved by voters in a referendum under this
206 section must have an expiration date and be subject to approval
207 by a majority of the electors voting in a subsequent referendum
208 held pursuant to subsection (10) in order to be reenacted or
209 continued. If the proceeds of the surtax will be used for the
210 purpose of servicing bond indebtedness, the ordinance, or the
211 resolution for the purpose of the surtax authorized under
212 subsection (6), enacting a new surtax or reenacting an existing
213 surtax must specify that the proceeds from the new or reenacted
214 surtax will be used for the purpose of servicing bond
215 indebtedness and that the maximum duration of such bond
216 indebtedness is not to exceed 30 years. The ordinance or
217 resolution must also provide specificity regarding the purposes
218 of the bond indebtedness. Additionally, if the proceeds of the
219 surtax will be used for the purpose of servicing bond
220 indebtedness, the referendum question on the ballot must specify
221 that the proceeds of the surtax will be used for the purpose of
222 servicing bond indebtedness and must include a brief and general
223 description of the purposes for which the indebtedness will be
224 incurred and the maximum length of time the surtax may be
225 imposed.
226 (d) This subsection does not apply to the enactment or
227 reenactment of the surtax authorized under subsection (9).
228 Section 4. This act shall take effect July 1, 2025.
229
230 ================= T I T L E A M E N D M E N T ================
231 And the title is amended as follows:
232 Delete everything before the enacting clause
233 and insert:
234 A bill to be entitled
235 An act relating to local option taxes; amending s.
236 125.0104, F.S.; requiring that specified taxes be
237 renewed or reenacted by an ordinance in a specified
238 manner; providing construction and applicability;
239 requiring that specified taxes have an expiration date
240 and are subject to approval in a specified manner;
241 requiring that specified ordinances specify certain
242 information if certain conditions are met; amending s.
243 212.0306, F.S.; requiring that specified taxes be
244 reenacted by an ordinance in a specified manner;
245 requiring that such taxes have an expiration date;
246 amending s. 212.055, F.S.; conforming provisions to
247 changes made by the act; requiring that specified
248 taxes be renewed or continued by an ordinance in a
249 specified manner; providing construction and
250 applicability; requiring that specified taxes have an
251 expiration date and are subject to approval in a
252 specified manner; requiring that specified ordinances
253 specify certain information if certain conditions are
254 met; providing an effective date.