Florida Senate - 2025 SB 1664
By Senator Trumbull
2-01055-25 20251664__
1 A bill to be entitled
2 An act relating to local option taxes; amending s.
3 125.0104, F.S.; requiring specified taxes to be
4 renewed by an ordinance in a specified manner;
5 providing an exception; providing construction;
6 providing for the expiration of specified ordinances;
7 authorizing the adoption of new ordinances; providing
8 an exception; amending s. 212.0306, F.S.; providing
9 for the expiration of specified ordinances;
10 authorizing the adoption of new ordinances; amending
11 s. 212.055, F.S.; requiring specified taxes to be
12 renewed by an ordinance in a specified manner;
13 providing an exception; providing construction;
14 providing for the expiration of specified ordinances;
15 authorizing the adoption of new ordinances; providing
16 an exception; providing an effective date.
17
18 Be It Enacted by the Legislature of the State of Florida:
19
20 Section 1. Paragraph (n) of subsection (3) of section
21 125.0104, Florida Statutes, is amended, and paragraphs (f), (g),
22 (h), and (i) are added to subsection (4) of that section, to
23 read:
24 125.0104 Tourist development tax; procedure for levying;
25 authorized uses; referendum; enforcement.—
26 (3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.—
27 (n) In addition to any other tax that is imposed under this
28 section, a county that has imposed the tax under paragraph (l)
29 may impose an additional tax that is no greater than 1 percent
30 on the exercise of the privilege described in paragraph (a) by
31 ordinance approved by referendum pursuant to subsection (6) to:
32 1. Pay the debt service on bonds issued to finance:
33 a. The construction, reconstruction, or renovation of a
34 facility either publicly owned and operated, or publicly owned
35 and operated by the owner of a professional sports franchise or
36 other lessee with sufficient expertise or financial capability
37 to operate such facility, and to pay the planning and design
38 costs incurred prior to the issuance of such bonds for a new
39 professional sports franchise as defined in s. 288.1162.
40 b. The acquisition, construction, reconstruction, or
41 renovation of a facility either publicly owned and operated, or
42 publicly owned and operated by the owner of a professional
43 sports franchise or other lessee with sufficient expertise or
44 financial capability to operate such facility, and to pay the
45 planning and design costs incurred prior to the issuance of such
46 bonds for a retained spring training franchise.
47 2. Promote and advertise tourism in the State of Florida
48 and nationally and internationally; however, if tax revenues are
49 expended for an activity, service, venue, or event, the
50 activity, service, venue, or event shall have as one of its main
51 purposes the attraction of tourists as evidenced by the
52 promotion of the activity, service, venue, or event to tourists.
53
54 A county that imposes the tax authorized in this paragraph may
55 not expend any ad valorem tax revenues for the acquisition,
56 construction, reconstruction, or renovation of a facility for
57 which tax revenues are used pursuant to subparagraph 1. The
58 provision of paragraph (b) which prohibits any county authorized
59 to levy a convention development tax pursuant to s. 212.0305
60 from levying more than the 2-percent tax authorized by this
61 section shall not apply to the additional tax authorized by this
62 paragraph in counties which levy convention development taxes
63 pursuant to s. 212.0305(4)(a). The provisions of paragraphs
64 (4)(a)-(d) do Subsection (4) does not apply to the adoption of
65 the additional tax authorized in this paragraph. The effective
66 date of the levy and imposition of the tax authorized under this
67 paragraph is the first day of the second month following
68 approval of the ordinance by referendum or the first day of any
69 subsequent month specified in the ordinance. A certified copy of
70 such ordinance shall be furnished by the county to the
71 Department of Revenue within 10 days after approval of the
72 ordinance.
73 (4) ORDINANCE LEVY TAX; PROCEDURE.—
74 (f) Any tax imposed pursuant to this section and in effect
75 on June 30, 2025, must be renewed by an ordinance approved in a
76 referendum held pursuant to subsection (6) on or before January
77 1, 2033, in order to remain in effect after January 1, 2033.
78 (g) The state covenants with holders of bonds or other
79 instruments of indebtedness issued by counties before July 1,
80 2025, that it will not impair or materially alter the rights of
81 those holders or relieve counties of the duty to meet their
82 obligations as a result of previous pledges or assignments
83 entered into under this section as it existed before July 1,
84 2025. Paragraph (f) does not apply in any case in which the
85 proceeds of a tax levied pursuant to this section on or before
86 June 30, 2025, have been pledged to secure and liquidate revenue
87 bonds or revenue refunding bonds as authorized by this section,
88 unless such bonds are retired before January 1, 2029. If the
89 bonds are not retired before January 1, 2029, paragraph (f)
90 applies as though January 1, 2029, were instead replaced with
91 January 1 of the year following the retirement of such bonds.
92 (h) Except as provided in paragraph (i), an ordinance that
93 levies and imposes a tax pursuant to this section expires 8
94 years after the effective date of the ordinance that is approved
95 in a referendum, but may be renewed for subsequent 8-year
96 periods if each 8-year period is approved in a referendum held
97 pursuant to subsection (6).
98 (i) A new or reenacted tax levied under this section may be
99 levied for a term of no more than 30 years, if:
100 1. The proceeds of the surtax will be used for the purpose
101 of servicing bond indebtedness;
102 2. The ordinance enacting a new tax, or reenacting an
103 existing tax, specifies that the proceeds from the new or
104 reenacted tax will be used for the purpose of servicing bond
105 indebtedness, and provides specificity regarding what those
106 purposes are; and
107 3. The referendum question on the ballot specifies that the
108 proceeds of the tax will be used for the purpose of servicing
109 bond indebtedness and includes a brief and general description
110 of the purposes for which the indebtedness will be incurred.
111 Section 2. Paragraph (d) of subsection (2) of section
112 212.0306, Florida Statutes, is amended to read:
113 212.0306 Local option food and beverage tax; procedure for
114 levying; authorized uses; administration.—
115 (2)
116 (d) Sales in cities or towns presently imposing a municipal
117 resort tax as authorized by chapter 67-930, Laws of Florida, are
118 exempt from the taxes authorized by subsection (1); however, the
119 tax authorized by paragraph (1)(b) may be levied in such city or
120 town if the governing authority of the city or town adopts an
121 ordinance that is subsequently approved by a majority of the
122 electors in such city or town voting in a referendum held at a
123 general election as defined in s. 97.021. Any tax levied in a
124 city or town pursuant to this paragraph takes effect on the
125 first day of January following the general election in which the
126 ordinance was approved. An ordinance that levies and imposes a
127 tax pursuant to this paragraph expires 8 years after the
128 effective date of the ordinance that is approved in a
129 referendum, but may be renewed for subsequent 8-year periods if
130 each 8-year period is approved in a referendum held pursuant to
131 subsection (6). A referendum to reenact an expiring tax
132 authorized under this paragraph must be held at a general
133 election occurring within the 48-month period immediately
134 preceding the effective date of the reenacted tax, and the
135 referendum may appear on the ballot only once within the 48
136 month period.
137 Section 3. Subsection (11) of section 212.055, Florida
138 Statutes, is renumbered as subsection (12), paragraphs (c) and
139 (f) of subsection (1) are amended, and a new subsection (11) is
140 added to that section, to read:
141 212.055 Discretionary sales surtaxes; legislative intent;
142 authorization and use of proceeds.—It is the legislative intent
143 that any authorization for imposition of a discretionary sales
144 surtax shall be published in the Florida Statutes as a
145 subsection of this section, irrespective of the duration of the
146 levy. Each enactment shall specify the types of counties
147 authorized to levy; the rate or rates which may be imposed; the
148 maximum length of time the surtax may be imposed, if any; the
149 procedure which must be followed to secure voter approval, if
150 required; the purpose for which the proceeds may be expended;
151 and such other requirements as the Legislature may provide.
152 Taxable transactions and administrative procedures shall be as
153 provided in s. 212.054.
154 (1) CHARTER COUNTY AND REGIONAL TRANSPORTATION SYSTEM
155 SURTAX.—
156 (c)1. The proposal to adopt a discretionary sales surtax as
157 provided in this subsection and to create a trust fund within
158 the county accounts shall be placed on the ballot in accordance
159 with law and must be approved in a referendum held at a general
160 election in accordance with subsection (10).
161 2. If the proposal to adopt a surtax is by initiative, the
162 petition sponsor must, at least 180 days before the proposed
163 referendum, comply with all of the following:
164 a. Provide a copy of the final resolution or ordinance to
165 the Office of Program Policy Analysis and Government
166 Accountability. The Office of Program Policy Analysis and
167 Government Accountability shall procure a certified public
168 accountant in accordance with subsection (12) (11) for the
169 performance audit.
170 b. File the initiative petition and its required valid
171 signatures with the supervisor of elections. The supervisor of
172 elections shall verify signatures and retain signature forms in
173 the same manner as required for initiatives under s.
174 100.371(11).
175 3. The failure of an initiative sponsor to comply with the
176 requirements of subparagraph 2. renders any referendum held
177 void.
178 (f) Any discretionary sales surtax levied under this
179 subsection pursuant to a referendum held on or after July 1,
180 2020, may not be levied for more than 30 years.
181 (11) LIMITATIONS ON LEVY.—
182 (a) Any surtax imposed pursuant to this section and in
183 effect on June 30, 2025, must be renewed by an ordinance, or
184 resolution for the purpose of the surtax authorized under
185 subsection (6), approved in a referendum held pursuant to
186 subsection (10) on or before January 1, 2033, in order to remain
187 in effect after January 1, 2033.
188 (b) The state covenants with holders of bonds or other
189 instruments of indebtedness issued by counties or school boards
190 before July 1, 2025, that it will not impair or materially alter
191 the rights of those holders or relieve counties or school boards
192 of the duty to meet their obligations as a result of previous
193 pledges or assignments entered into under this section as it
194 existed before July 1, 2025. Paragraph (a) does not apply in any
195 case in which the proceeds of a tax levied pursuant to this
196 section on or before June 30, 2025, have been pledged to secure
197 and liquidate revenue bonds or revenue refunding bonds as
198 authorized by this section, unless such bonds are retired before
199 January 1, 2033. If the bonds are not retired before January 1,
200 2033, paragraph (a) shall apply as though January 1, 2033, was
201 instead replaced with January 1 of the year following the
202 retirement of such bonds.
203 (c) Except as provided in paragraph (4)(b) and paragraph
204 (d), any new or reenacted discretionary sales surtax levied
205 pursuant to a referendum held on or after July 1, 2025, may not
206 be levied for more than 8 years unless reenacted by ordinance,
207 or resolution for the purpose of the surtax authorized under
208 subsection (6), subject to approval by a majority of the
209 electors voting in a subsequent referendum.
210 (d) A new or reenacted surtax levied under this section may
211 be levied for a term of no more than 30 years, if:
212 1. The proceeds of the surtax will be used for the purpose
213 of servicing bond indebtedness;
214 2. The ordinance, or resolution for the purpose of the
215 surtax authorized under subsection (6), enacting a new surtax,
216 or reenacting an existing surtax specifies that the proceeds
217 from the new or reenacted surtax will be used for the purpose of
218 servicing bond indebtedness, and provides specificity regarding
219 what those purposes are; and
220 3. The referendum question on the ballot specifies that the
221 proceeds of the surtax will be used for the purpose of servicing
222 bond indebtedness and includes a brief and general description
223 of the purposes for which the indebtedness will be incurred.
224 (e) The provisions of this subsection do not apply to the
225 enactment or reenactment of the surtax authorized under
226 subsection (9).
227 Section 4. This act shall take effect July 1, 2025.