Florida Senate - 2021 SB 2008 By Senator Diaz 36-01258-21 20212008__ Page 1 of 24 CODING: Words stricken are deletions; words underlined are additions. A bill to be entitled 1

An act relating to tourist and convention development 2 taxes; amending s. 125.0104, F.S.; deleting a 3 provision requiring an extraordinary vote of a 4 governing board for a county or subcounty special 5 taxing district to increase its tourist development 6 taxes; specifying that certain tourist development 7 taxes require a majority of the electors voting in a 8 referendum to become effective; specifying the date on 9 which certain ordinance-imposed tourist development 10 taxes become effective; authorizing a county to impose 11 a tourist development tax to finance flood mitigation 12 projects or improvements; correcting a cross-13 reference; requiring a high tourism impact county to 14 impose an additional specified tax upon certain 15 privileges by ordinance, subject to approval by a 16 majority vote of the electors; deleting the 17 requirement for an extraordinary vote to approve such 18 taxes; authorizing a high tourism county to impose an 19 additional tax for flood mitigation projects or 20 improvements; specifying that certain taxing authority 21 expires 5 years after the date the authority was 22 approved in an election; authorizing the renewal of 23 the authority, subject to a referendum; providing a 24 procedure for renewing the tourist development tax; 25 providing an exception to the expiration mandate; 26 deleting provisions specifying procedures for 27 repealing a tax that was previously approved by 28 referendum; amending s. 212.0305, F.S.; authorizing 29

Florida Senate - 2021 SB 2008 36-01258-21 20212008__ Page 2 of 24 CODING: Words stricken are deletions; words underlined are additions. convention development taxes to finance flood 30 mitigation projects or improvements; authorizing 31 certain counties to impose a specified district 32 convention development tax to finance flood mitigation 33 projects or improvements; requiring existing 34 ordinances levying convention development taxes to 35 expire after a specified date unless approved by a 36 majority of the voters of the county or special tax 37 district; specifying that certain taxing authority 38 expires 5 years after the date the authority was 39 approved in an election; authorizing the renewal of 40 the authority, subject to a referendum; providing a 41 procedure for renewing such authority; prescribing the 42 form of the ballot statement; providing that 43 ordinances are effective upon majority approval by 44 electors; providing expiration of the tax is not 45 effective under certain circumstances; providing an 46 effective date. 47 48 Be It Enacted by the Legislature of the State of Florida: 49 50

Section 1. Paragraphs (d), (l), (m), and (

n) of subsection 51 (3), paragraphs (

a) and (

d) of subsection (5), and paragraphs 52 (

a) and (

d) of subsection (6) of

section 125.0104, Florida 53 Statutes, are amended, and paragraphs (f), (g), and (

h) are 54 added to subsection (4) of that section, to read: 55 125.0104 Tourist development tax; procedure for levying; 56 authorized uses; referendum; enforcement.— 57

(3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.— 58

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d) In addition to any 1-percent or 2-percent tax imposed 59 under paragraph (c), the governing board of the county may levy, 60 impose, and set an additional 1 percent of each dollar above the 61 tax rate set under paragraph (

c) by the extraordinary vote of 62 the governing board for the purposes set forth in subsection (5) 63 or by ordinance subject to referendum approval by the registered 64 electors within the county or subcounty special district, in 65 accordance with subsection (6). No county shall levy, impose, 66 and set the tax authorized under this paragraph unless the 67 county has imposed the 1-percent or 2-percent tax authorized 68 under paragraph (

c) for a minimum of 3 years prior to the 69 effective date of the levy and imposition of the tax authorized 70 by this paragraph. Revenues raised by the additional tax 71 authorized under this paragraph may shall not be used for debt 72 service on or refinancing of existing facilities as specified in 73 subparagraph (5)(a)1. unless approved in a referendum election 74 by a majority of the electors voting in such election in the 75 county or the subcounty special taxing district by a resolution 76 adopted by an extraordinary majority of the total membership of 77 the governing board of the county. If the 1-percent or 2-percent 78 tax authorized in paragraph (

c) is levied within a subcounty 79 special taxing district, the additional tax authorized in this 80 paragraph shall only be levied therein. The provisions of 81 paragraphs (4)(a)-(

e) do (4)(a)-(

d) shall not apply to the 82 adoption of the additional tax authorized in this paragraph. The 83 effective date of the levy and imposition of the tax authorized 84 under this paragraph shall be the first day of the second month 85 following approval of the ordinance by referendum, as set forth 86 in subsection (6), or the first day of any subsequent month as 87

Florida Senate - 2021 SB 2008 36-01258-21 20212008__ Page 4 of 24 CODING: Words stricken are deletions; words underlined are additions. may be specified in the ordinance the governing board or the 88 first day of any subsequent month as may be specified in the 89 ordinance. A certified copy of such ordinance shall be furnished 90 by the county to the Department of Revenue within 10 days after 91 approval of such ordinance. 92 (

l) In addition to any other tax which is imposed pursuant 93 to this section, a county may impose up to an additional 1-94 percent tax on the exercise of the privilege described in 95 paragraph (

a) by ordinance, subject to referendum approval by 96 the registered electors within the county in accordance with 97 subsection (6), by majority vote of the governing board of the 98 county in order to: 99 1.

Pay the debt service on bonds issued to finance the 100 construction, reconstruction, or renovation of a professional 101 sports franchise facility, or the acquisition, construction, 102 reconstruction, or renovation of a retained spring training 103 franchise facility, either publicly owned and operated, or 104 publicly owned and operated by the owner of a professional 105 sports franchise or other lessee with sufficient expertise or 106 financial capability to operate such facility, and to pay the 107 planning and design costs incurred prior to the issuance of such 108 bonds. 109 2.

Pay the debt service on bonds issued to finance the 110 construction, reconstruction, or renovation of a convention 111 center, and to pay the planning and design costs incurred prior 112 to the issuance of such bonds. 113 3. Pay the operation and maintenance costs of a convention 114 center for a period of up to 10 years. Only counties that have 115 elected to levy the tax for the purposes authorized in 116

Florida Senate - 2021 SB 2008 36-01258-21 20212008__ Page 5 of 24 CODING: Words stricken are deletions; words underlined are additions. subparagraph 2. may use the tax for the purposes enumerated in 117 this subparagraph. Any county that elects to levy the tax for 118 the purposes authorized in subparagraph 2. after July 1, 2000, 119 may use the proceeds of the tax to pay the operation and 120 maintenance costs of a convention center for the life of the 121 bonds. 122 4.

Promote and advertise tourism in the State of Florida 123 and nationally and internationally; however, if tax revenues are 124 expended for an activity, service, venue, or event, the 125 activity, service, venue, or event shall have as one of its main 126 purposes the attraction of tourists as evidenced by the 127 promotion of the activity, service, venue, or event to tourists. 128 5. Finance flood mitigation projects or improvements. 129 130 The provision of paragraph (

b) which prohibits any county 131 authorized to levy a convention development tax pursuant to s. 132 212.0305 from levying more than the 2-percent tax authorized by 133 this section, and the provisions of paragraphs (4)(a)-(

e) do 134 (4)(a)-(d), shall not apply to the additional tax authorized in 135 this paragraph. The effective date of the levy and imposition of 136 the tax authorized under this paragraph shall be the first day 137 of the second month following approval of the ordinance by 138 referendum as set forth in subsection (6), the governing board 139 or the first day of any subsequent month as may be specified in 140 the ordinance. A certified copy of such ordinance shall be 141 furnished by the county to the Department of Revenue within 10 142 days after approval of such ordinance. 143 (m)1.

In addition to any other tax which is imposed 144 pursuant to this section, a high tourism impact county may 145

Florida Senate - 2021 SB 2008 36-01258-21 20212008__ Page 6 of 24 CODING: Words stricken are deletions; words underlined are additions. impose an additional 1-percent tax on the exercise of the 146 privilege described in paragraph (

a) by ordinance, subject to 147 referendum approval by the registered electors within the 148 county, as set forth in subsection (6) by extraordinary vote of 149 the governing board of the county. The tax revenues received 150 pursuant to this paragraph shall be used for one or more of the 151 authorized uses pursuant to subsection (5). 152 2. A county is considered to be a high tourism impact 153 county after the Department of Revenue has certified to such 154 county that the sales subject to the tax levied pursuant to this 155

section exceeded $600 million during the previous calendar year, 156 or were at least 18 percent of the county’s total taxable sales 157 under

chapter 212 where the sales subject to the tax levied 158 pursuant to this

section were a minimum of $200 million, except 159 that no county authorized to levy a convention development tax 160 pursuant to s. 212.0305 shall be considered a high tourism 161 impact county. Once a county qualifies as a high tourism impact 162 county, it shall retain this designation for the period the tax 163 is levied pursuant to this paragraph. 164 3. The provisions of paragraphs (4)(a)-(

e) do (4)(a)-(d) 165 shall not apply to the adoption of the additional tax authorized 166 in this paragraph. The effective date of the levy and imposition 167 of the tax authorized under this paragraph shall be the first 168 day of the second month following approval of the ordinance 169 referendum, as set forth in subsection (6), by the governing 170 board or the first day of any subsequent month as may be 171 specified in the ordinance. A certified copy of such ordinance 172 shall be furnished by the county to the Department of Revenue 173 within 10 days after approval of such ordinance. 174

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n) In addition to any other tax that is imposed under this 175 section, a county that has imposed the tax under paragraph (l) 176 may impose an additional tax that is no greater than 1 percent 177 on the exercise of the privilege described in paragraph (

a) by 178 ordinance subject to referendum approval by the registered 179 electors within the county as set forth in subsection (6) by a 180 majority plus one vote of the membership of the board of county 181 commissioners in order to: 182 1. Pay the debt service on bonds issued to finance: 183 a.

The construction, reconstruction, or renovation of a 184 facility either publicly owned and operated, or publicly owned 185 and operated by the owner of a professional sports franchise or 186 other lessee with sufficient expertise or financial capability 187 to operate such facility, and to pay the planning and design 188 costs incurred prior to the issuance of such bonds for a new 189 professional sports franchise as defined in s. 288.1162. 190 b.

The acquisition, construction, reconstruction, or 191 renovation of a facility either publicly owned and operated, or 192 publicly owned and operated by the owner of a professional 193 sports franchise or other lessee with sufficient expertise or 194 financial capability to operate such facility, and to pay the 195 planning and design costs incurred prior to the issuance of such 196 bonds for a retained spring training franchise. 197 2.

Promote and advertise tourism in the State of Florida 198 and nationally and internationally; however, if tax revenues are 199 expended for an activity, service, venue, or event, the 200 activity, service, venue, or event shall have as one of its main 201 purposes the attraction of tourists as evidenced by the 202 promotion of the activity, service, venue, or event to tourists. 203

Florida Senate - 2021 SB 2008 36-01258-21 20212008__ Page 8 of 24 CODING: Words stricken are deletions; words underlined are additions. 3. Finance flood mitigation projects or improvements. 204 205 A county that imposes the tax authorized in this paragraph may 206 not expend any ad valorem tax revenues for the acquisition, 207 construction, reconstruction, or renovation of a facility for 208 which tax revenues are used pursuant to subparagraph 1. The 209 provision of paragraph (

b) which prohibits any county authorized 210 to levy a convention development tax pursuant to s. 212.0305 211 from levying more than the 2-percent tax authorized by this 212

section does shall not apply to the additional tax authorized by 213 this paragraph in counties which levy convention development 214 taxes pursuant to s. 212.0305(4)(a). The provisions of 215 paragraphs (4)(a)-(

e) do not apply to the adoption of the 216 additional tax authorized in this paragraph Subsection (4) does 217 not apply to the adoption of the additional tax authorized in 218 this paragraph. The effective date of the levy and imposition of 219 the tax authorized under this paragraph is the first day of the 220 second month following approval of the ordinance by referendum, 221 as prescribed by subsection (6), by the board of county 222 commissioners or the first day of any subsequent month specified 223 in the ordinance. A certified copy of such ordinance shall be 224 furnished by the county to the Department of Revenue within 10 225 days after approval of the ordinance. 226

(4) ORDINANCE LEVY TAX; PROCEDURE.— 227 (

f) The authority to levy and impose a tax pursuant to this 228

section expires 5 years after the date the authority was 229 approved in an election, but the authority may be renewed for 230 subsequent 5-year periods if each 5-year renewal is approved in 231 a referendum called and held pursuant to subsection (6). 232

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g) Any tax imposed pursuant to this

section must be 233 renewed on or before July 1, 2026, in a referendum called and 234 held pursuant to subsection (6). 235 (

h) In any case where the proceeds of a tax levied pursuant 236 to this

section have been pledged to secure and liquidate 237 revenue bonds or revenue refunding bonds as authorized by this 238 section, the expiration of the tax is not effective with respect 239 to any portion of taxes initially levied before July 1, 2021, 240 which has been pledged or is being used to support bonds until 241 the retirement of those bonds. 242

(5) AUTHORIZED USES OF REVENUE.— 243 (

a) All tax revenues received pursuant to this

section by a 244 county imposing the tourist development tax shall be used by 245 that county for the following purposes only: 246 1. To acquire, construct, extend, enlarge, remodel, repair, 247 improve, maintain, operate, or promote one or more: 248 a. Publicly owned and operated convention centers, sports 249 stadiums, sports arenas, coliseums, or auditoriums within the 250 boundaries of the county or subcounty special taxing district in 251 which the tax is levied; 252 b.

Auditoriums that are publicly owned but are operated by 253 organizations that are exempt from federal taxation pursuant to 254 26 U.S.C. s. 501(c)(3) and open to the public, within the 255 boundaries of the county or subcounty special taxing district in 256 which the tax is levied; or 257 c. Aquariums or museums that are publicly owned and 258 operated or owned and operated by not-for-profit organizations 259 and open to the public, within the boundaries of the county or 260 subcounty special taxing district in which the tax is levied; 261

Florida Senate - 2021 SB 2008 36-01258-21 20212008__ Page 10 of 24 CODING: Words stricken are deletions; words underlined are additions. 2. To promote zoological parks that are publicly owned and 262 operated or owned and operated by not-for-profit organizations 263 and open to the public; 264 3.

To promote and advertise tourism in this state and 265 nationally and internationally; however, if tax revenues are 266 expended for an activity, service, venue, or event, the 267 activity, service, venue, or event must have as one of its main 268 purposes the attraction of tourists as evidenced by the 269 promotion of the activity, service, venue, or event to tourists; 270 4.

To fund convention bureaus, tourist bureaus, tourist 271 information centers, and news bureaus as county agencies or by 272 contract with the chambers of commerce or similar associations 273 in the county, which may include any indirect administrative 274 costs for services performed by the county on behalf of the 275 promotion agency; 276 5.

To finance beach park facilities, or beach, channel, 277 estuary, or lagoon improvement, maintenance, renourishment, 278 restoration, and erosion control, including construction of 279 beach groins and shoreline protection, enhancement, cleanup, or 280 restoration of inland lakes and rivers to which there is public 281 access as those uses relate to the physical preservation of the 282 beach, shoreline, channel, estuary, lagoon, or inland lake or 283 river.

However, any funds identified by a county as the local 284 matching source for beach renourishment, restoration, or erosion 285 control projects included in the long-range budget plan of the 286 state’s Beach Management Plan, pursuant to s. 161.091, or funds 287 contractually obligated by a county in the financial plan for a 288 federally authorized shore protection project may not be used or 289 loaned for any other purpose. In counties of fewer than 100,000 290

Florida Senate - 2021 SB 2008 36-01258-21 20212008__ Page 11 of 24 CODING: Words stricken are deletions; words underlined are additions. population, up to 10 percent of the revenues from the tourist 291 development tax may be used for beach park facilities; or 292 6.

To acquire, construct, extend, enlarge, remodel, repair, 293 improve, maintain, operate, or finance public facilities within 294 the boundaries of the county or subcounty special taxing 295 district in which the tax is levied, if the public facilities 296 are needed to increase tourist-related business activities in 297 the county or subcounty special district and are recommended by 298 the county tourist development council created pursuant to 299 paragraph (4)(e).

Tax revenues may be used for any related land 300 acquisition, land improvement, design and engineering costs, and 301 all other professional and related costs required to bring the 302 public facilities into service. As used in this subparagraph, 303 the term “public facilities” means major capital improvements 304 that have a life expectancy of 5 or more years, including, but 305 not limited to, transportation, sanitary sewer, solid waste, 306 drainage, potable water, and pedestrian facilities. Tax revenues 307 may be used for these purposes only if the following conditions 308 are satisfied: 309 a.

In the county fiscal year immediately preceding the 310 fiscal year in which the tax revenues were initially used for 311 such purposes, at least $10 million in tourist development tax 312 revenue was received; 313 b. The county governing board approves the use for the 314 proposed public facilities by a vote of at least two-thirds of 315 its membership; 316 c. No more than 70 percent of the cost of the proposed 317 public facilities will be paid for with tourist development tax 318 revenues, and sources of funding for the remaining cost are 319

Florida Senate - 2021 SB 2008 36-01258-21 20212008__ Page 12 of 24 CODING: Words stricken are deletions; words underlined are additions. identified and confirmed by the county governing board; 320 d. At least 40 percent of all tourist development tax 321 revenues collected in the county are spent to promote and 322 advertise tourism as provided by this subsection; and 323 e. An independent professional analysis, performed at the 324 expense of the county tourist development council, demonstrates 325 the positive impact of the infrastructure project on tourist-326 related businesses in the county; or 327 7.

To finance flood mitigation projects or improvements. 328 329 Subparagraphs 1. and 2. may be implemented through service 330 contracts and leases with lessees that have sufficient expertise 331 or financial capability to operate such facilities. 332 (

d) The revenues to be derived from the tourist development 333 tax may be pledged to secure and liquidate revenue bonds issued 334 by the county for the purposes set forth in subparagraphs (a)1., 335 2., and 5., 6., and 7. or for the purpose of refunding bonds 336 previously issued for such purposes, or both; however, no more 337 than 50 percent of the revenues from the tourist development tax 338 may be pledged to secure and liquidate revenue bonds or revenue 339 refunding bonds issued for the purposes set forth in 340 subparagraph (a)5.

Such revenue bonds and revenue refunding 341 bonds may be authorized and issued in such principal amounts, 342 with such interest rates and maturity dates, and subject to such 343 other terms, conditions, and covenants as the governing board of 344 the county shall provide. The Legislature intends that this 345 paragraph be full and complete authority for accomplishing such 346 purposes, but such authority is supplemental and additional to, 347 and not in derogation of, any powers now existing or later 348

Florida Senate - 2021 SB 2008 36-01258-21 20212008__ Page 13 of 24 CODING: Words stricken are deletions; words underlined are additions. conferred under law. 349

(6) REFERENDUM.— 350 (

a) An No ordinance enacted by any county levying the tax 351 authorized by this

section may not paragraphs (3)(

b) and (c) 352 shall take effect until the ordinance levying and imposing the 353 tax has been approved in a referendum election by a majority of 354 the electors voting in such election in the county or by a 355 majority of the electors voting in the subcounty special tax 356 district affected by the tax. 357 (

d) In any case where a referendum levying and imposing the 358 tax has been approved pursuant to this

section and 15 percent of 359 the electors in the county or 15 percent of the electors in the 360 subcounty special district in which the tax is levied file a 361 petition with the board of county commissioners for a referendum 362 to repeal the tax, the board of county commissioners shall cause 363 an election to be held for the repeal of the tax which election 364 shall be subject only to the outstanding bonds for which the tax 365 has been pledged. However, the repeal of the tax shall not be 366 effective with respect to any portion of taxes initially levied 367 in November 1989, which has been pledged or is being used to 368 support bonds under paragraph (3)(

d) or paragraph (3)(

l) until 369 the retirement of those bonds. 370

Section 2. Paragraphs (a), (b), (c), and (

e) of subsection 371 (4) of

section 212.0305, Florida Statutes, are amended, and 372 subsection (6) is added to that section, to read: 373 212.0305 Convention development taxes; intent; 374 administration; authorization; use of proceeds.— 375

(4) AUTHORIZATION TO LEVY; USE OF PROCEEDS; OTHER 376 REQUIREMENTS.— 377

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a) Consolidated government levy for convention 378 development.— 379 1. Each county that operates under a government 380 consolidated with that of one or more municipalities in the 381 county may impose, pursuant to an ordinance enacted by the 382 governing body of the county, a levy on the exercise within its 383 boundaries of the taxable privilege of leasing or letting 384 transient rental accommodations described in subsection (3) at 385 the rate of 2 percent of each dollar and major fraction of each 386 dollar of the total consideration charged therefor.

The proceeds 387 of this levy shall be known as the consolidated county 388 convention development tax. 389 2. The county shall furnish to the department, within 10 390 days after approval of the ordinance imposing the levy, a copy 391 of the ordinance. The effective date of imposition of the levy 392 must be the first day of any month that is at least 60 days 393 after enactment of the ordinance. 394 3.

All consolidated county convention development moneys, 395 including any interest accrued thereon, received by a county 396 imposing the levy must be used in any of the following manners, 397 although the utilization authorized in sub-subparagraph a. shall 398 apply only to municipalities with a population of 10,000 or 399 more: 400 a. To promote and advertise tourism; 401 b. To extend, enlarge, and improve existing publicly owned 402 convention centers in the county; 403 c.

To construct a multipurpose 404 convention/coliseum/exhibition center or the maximum components 405 thereof as funds permit in the county; and 406

Florida Senate - 2021 SB 2008 36-01258-21 20212008__ Page 15 of 24 CODING: Words stricken are deletions; words underlined are additions. d. To acquire, construct, extend, enlarge, remodel, repair, 407 improve, or maintain one or more convention centers, stadiums, 408 exhibition halls, arenas, coliseums, or auditoriums; and 409 e. To finance flood mitigation projects or improvements. 410 4. For the purposes of completion of any project under this 411 paragraph, tax revenues and interest accrued may be used: 412 a.

As collateral, pledged, or hypothecated for projects 413 authorized by this paragraph, including bonds issued in 414 connection therewith; or 415 b. As a pledge or capital contribution in conjunction with 416 a partnership, joint venture, or other business arrangement 417 between the county and one or more business entities for 418 projects authorized by this paragraph. 419 5.a. The county may designate or appoint an authority to 420 administer and disburse such proceeds and any other related 421 source of revenue.

However, the annual budget of the authority 422 is subject to approval of the governing body of the county. 423 b. Except as otherwise provided by law, one-half of the 424 proceeds of the tax which are collected within a municipality 425 the government of which is not consolidated with that of the 426 county must, at the request of the governing body of the 427 municipality, be remitted to the municipality.

The revenue 428 remitted to a municipality under this sub-subparagraph may be 429 used by the municipality only for the purposes and in the manner 430 authorized in this paragraph, but the municipality may enter 431 into an interlocal agreement with the county or with any other 432 municipality in the county to use such revenue to jointly 433 finance any project authorized by this paragraph. This sub-434 subparagraph does not apply to the distribution to the county of 435

Florida Senate - 2021 SB 2008 36-01258-21 20212008__ Page 16 of 24 CODING: Words stricken are deletions; words underlined are additions. any convention development tax revenues necessary to repay the 436 principal of or the interest on any bonds issued under sub-437 subparagraph 4.a. before May 29, 1984.

Notwithstanding this sub-438 subparagraph, if the governing body of such a municipality 439 adopts a resolution stating that the municipality is unable to 440 use such revenue for any purpose authorized in this paragraph, 441 the municipality may use the revenue to acquire and develop 442 municipal parks, lifeguard stations, or athletic fields. 443 6. The consolidated county convention development tax shall 444 be in addition to any other levy imposed under this section. 445 7.

Revenues collected and returned to the county must be 446 deposited in a convention development trust fund, which must be 447 established by the county as a condition precedent to receipt of 448 such funds. 449 (

b) Charter county levy for convention development.— 450 1. Each county, as defined in s. 125.011(1), may impose, 451 under an ordinance enacted by the governing body of the county, 452 a levy on the exercise within its boundaries of the taxable 453 privilege of leasing or letting transient rental accommodations 454 described in subsection (3) at the rate of 3 percent of the 455 total consideration charged therefor. The proceeds of this levy 456 shall be known as the charter county convention development tax. 457 2.

All charter county convention development moneys, 458 including any interest accrued thereon, received by a county 459 imposing the levy shall be used as follows: 460 a. Two-thirds of the proceeds shall be used to extend, 461 enlarge, and improve the largest existing publicly owned 462 convention center in the county. 463 b. One-third of the proceeds shall be used to construct a 464

Florida Senate - 2021 SB 2008 36-01258-21 20212008__ Page 17 of 24 CODING: Words stricken are deletions; words underlined are additions. new multipurpose convention/coliseum/exhibition center/stadium 465 or the maximum components thereof as funds permit in the most 466 populous municipality in the county. 467 c.

After the completion of any project under sub-468 subparagraph a., the tax revenues and interest accrued under 469 sub-subparagraph a. may be used to acquire, construct, extend, 470 enlarge, remodel, repair, improve, plan for, operate, manage, or 471 maintain one or more convention centers, stadiums, exhibition 472 halls, arenas, coliseums, auditoriums, flood mitigation projects 473 and improvements, or golf courses, and may be used to acquire 474 and construct an intercity light rail transportation system as 475 described in the Light Rail Transit System Status Report to the 476 Legislature dated April 1988, which shall provide a means to 477 transport persons to and from the largest existing publicly 478 owned convention center in the county and the hotels north of 479 the convention center and to and from the downtown area of the 480 most populous municipality in the county as determined by the 481 county. 482 d.

After completion of any project under sub-subparagraph 483 b., the tax revenues and interest accrued under sub-subparagraph 484 b. may be used, as determined by the county, to operate an 485 authority created pursuant to subparagraph 4. or to acquire, 486 construct, extend, enlarge, remodel, repair, improve, operate, 487 or maintain one or more convention centers, stadiums, exhibition 488 halls, arenas, coliseums, auditoriums, golf courses, or related 489 buildings and parking facilities in the most populous 490 municipality in the county. 491 e.

For the purposes of completion of any project pursuant 492 to this paragraph, tax revenues and interest accrued may be 493

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I) As collateral, pledged, or hypothecated for projects 495 authorized by this paragraph, including bonds issued in 496 connection therewith; or 497 (II) As a pledge or capital contribution in conjunction 498 with a partnership, joint venture, or other business arrangement 499 between a municipality and one or more business entities for 500 projects authorized by this paragraph. 501 3. The governing body of each municipality in which a 502 municipal tourist tax is levied may adopt a resolution 503 prohibiting imposition of the charter county convention 504 development levy within such municipality.

If the governing body 505 adopts such a resolution, the convention development levy shall 506 be imposed by the county in all other areas of the county except 507 such municipality. No funds collected pursuant to this paragraph 508 may be expended in a municipality which has adopted such a 509 resolution. 510 4.a. Before the county enacts an ordinance imposing the 511 levy, the county shall notify the governing body of each 512 municipality in which projects are to be developed pursuant to 513 sub-subparagraph 2.a., sub-subparagraph 2.b., sub-subparagraph 514 2.c., or sub-subparagraph 2.d.

As a condition precedent to 515 receiving funding, the governing bodies of such municipalities 516 shall designate or appoint an authority that shall have the sole 517 power to: 518 (

I) Approve the concept, location, program, and design of 519 the facilities or improvements to be built in accordance with 520 this paragraph and to administer and disburse such proceeds and 521 any other related source of revenue. 522

Florida Senate - 2021 SB 2008 36-01258-21 20212008__ Page 19 of 24 CODING: Words stricken are deletions; words underlined are additions. (II) Appoint and dismiss the authority’s executive 523 director, general counsel, and any other consultants retained by 524 the authority. The governing body shall have the right to 525 approve or disapprove the initial appointment of the authority’s 526 executive director and general counsel. 527 b. The members of each such authority shall serve for a 528 term of not less than 1 year and shall be appointed by the 529 governing body of such municipality.

The annual budget of such 530 authority shall be subject to approval of the governing body of 531 the municipality. If the governing body does not approve the 532 budget, the authority shall use as the authority’s budget the 533 previous fiscal year budget. 534 c. The authority, by resolution to be adopted from time to 535 time, may invest and reinvest the proceeds from the convention 536 development tax and any other revenues generated by the 537 authority in the same manner that the municipality in which the 538 authority is located may invest surplus funds. 539 5.

The charter county convention development levy shall be 540 in addition to any other levy imposed pursuant to this section. 541 6. A certified copy of the ordinance imposing the levy 542 shall be furnished by the county to the department within 10 543 days after approval of such ordinance. The effective date of 544 imposition of the levy shall be the first day of any month at 545 least 60 days after enactment of the ordinance. 546 7.

Revenues collected pursuant to this paragraph shall be 547 deposited in a convention development trust fund, which shall be 548 established by the county as a condition precedent to receipt of 549 such funds. 550 (

c) Special district levy for convention development.— 551

Florida Senate - 2021 SB 2008 36-01258-21 20212008__ Page 20 of 24 CODING: Words stricken are deletions; words underlined are additions. 1. Each county which was chartered under Art.

VIII of the 552 State Constitution and which on January 1, 1984, levied a 553 tourist advertising ad valorem tax within a special taxing 554 district in that county may impose, pursuant to an ordinance 555 enacted by the governing body of the county, a levy within the 556 boundaries of such special taxing district on the exercise of 557 the taxable privilege of leasing or letting transient rental 558 accommodations described in subsection (3) at a rate of up to 3 559 percent of each dollar and major fraction of each dollar of the 560 total consideration charged therefor.

The proceeds of this levy 561 shall be known as the special district convention development 562 tax. 563 2. The county shall designate or appoint an authority to 564 administer and disburse the proceeds of such levy and any 565 revenue related to the levy authorized by this paragraph. The 566 members of such authority shall be selected from persons 567 involved in the tourism and lodging industries doing business 568 within such special district. Not less than a majority of the 569 members shall be selected from persons doing business in the 570 lodging industry.

Members shall serve at the pleasure of the 571 governing body of such county and shall serve without 572 compensation. The annual budget of such authority shall be 573 subject to approval of the governing body of the county. The 574 authority shall consist of 11 members, who shall annually select 575 a chair from among their members. 576 3. The county shall have no power to levy and impose the 577 tourist advertising ad valorem tax in such district on or after 578 January 1 of the year following the date of the adoption of the 579 levy authorized in this paragraph. All special district 580

Florida Senate - 2021 SB 2008 36-01258-21 20212008__ Page 21 of 24 CODING: Words stricken are deletions; words underlined are additions. convention development moneys, including any interest accrued 581 thereon, received by a county imposing the special district 582 convention development levy shall be used for the following 583 purposes only: 584 a. To promote and advertise tourism.; 585 b. To fund convention bureaus, tourist bureaus, tourist 586 information centers, and news bureaus. 587 c. To finance flood mitigation projects or improvements. 588 4.

The special district convention development tax shall be 589 in addition to any other levy imposed pursuant to this section. 590 5. A certified copy of the ordinance imposing the levy 591 shall be furnished by the county to the department within 10 592 days after approval of such ordinance. The effective date of the 593 levy shall be the first day of any month at least 60 days after 594 enactment of the ordinance. 595 6.

Revenues collected and returned to the county shall be 596 deposited in a convention development trust fund, which shall be 597 established by the county as a condition precedent to receipt of 598 such funds. 599 (

e) Subcounty levy for convention development.— 600 1. Each county which was chartered under Art. VIII of the 601 State Constitution and which on January 1, 1984, levied a 602 tourist advertising ad valorem tax within a special taxing 603 district in that county may impose, pursuant to an ordinance 604 enacted by the governing body of the county, a levy outside the 605 boundaries of such special taxing district and to the northwest 606 of State Road 415, on the exercise of the taxable privilege of 607 leasing or letting transient rental accommodations described in 608 subsection (3), at a rate of up to 3 percent of each dollar and 609

Florida Senate - 2021 SB 2008 36-01258-21 20212008__ Page 22 of 24 CODING: Words stricken are deletions; words underlined are additions. major fraction of each dollar of the total consideration charged 610 therefor. The proceeds of this levy shall be known as the 611 subcounty convention development tax. 612 2. The county shall designate or appoint an authority to 613 administer and disburse the proceeds of such levy and any 614 revenue related to the levy authorized by this paragraph. The 615 members of the authority shall be selected from persons doing 616 business within the area in which the tax is levied.

Not less 617 than three of the members shall be selected from persons doing 618 business in the lodging industry. Members shall serve at the 619 pleasure of the governing body of the county and shall serve 620 without compensation. The annual budget of the authority shall 621 be subject to approval of the governing body of the county. The 622 authority shall consist of seven members, who shall annually 623 select a chair from among their members. 624 3.

All subcounty convention development moneys, including 625 any interest accrued thereon, received by a county imposing the 626 subcounty convention development levy shall be used for the 627 following purposes only: 628 a. To promote and advertise tourism.; 629 b. To fund convention bureaus, tourist bureaus, tourist 630 information centers, and news bureaus. 631 c. To finance flood mitigation projects or improvements. 632 4. The subcounty convention development tax shall be in 633 addition to any other levy imposed pursuant to this section. 634 5.

A certified copy of the ordinance imposing the levy 635 shall be furnished by the county to the department within 10 636 days after approval of the ordinance. The effective date of the 637 levy shall be the first day of any month at least 60 days after 638

Florida Senate - 2021 SB 2008 36-01258-21 20212008__ Page 23 of 24 CODING: Words stricken are deletions; words underlined are additions. enactment of the ordinance. 639 6. Revenues collected and returned to the county shall be 640 deposited in a separate convention development trust fund, which 641 shall be established by the county as a condition precedent to 642 receipt of such funds. 643

(6) REFERENDUM.— 644 (

a) An ordinance enacted by any county levying the tax 645 authorized pursuant to this

section may not remain in effect 646 after July 1, 2026, unless the ordinance levying the tax is 647 approved in a referendum election by a majority of the electors 648 voting in such election in the county or by a majority of the 649 electors voting in the subcounty special tax district affected 650 by the tax. 651 (

b) The authority to levy and impose a tax pursuant to this 652

section expires 5 years after the date such authority was 653 approved in an election, but the authority may be renewed for 654 subsequent 5-year periods if each 5-year renewal is approved in 655 a referendum called and held pursuant this subsection. 656 (

c) The governing board of the county levying the tax shall 657 place a question on the ballot at a regular or special election 658 to be held within the county, substantially as follows: 659 ....FOR the Convention Development Tax. 660 ....AGAINST the Convention Development Tax. 661 (

d) If a majority of the electors voting on the question 662 approve the levy, the ordinance shall be deemed to be in effect. 663 (

e) In any case where the proceeds of a tax levied pursuant 664 to this

section have been pledged to secure and liquidate 665 revenue bonds or revenue refunding bonds as authorized by this 666 section, the expiration of the tax is not effective with respect 667

Florida Senate - 2021 SB 2008 36-01258-21 20212008__ Page 24 of 24 CODING: Words stricken are deletions; words underlined are additions. to any portion of taxes initially levied before July 1, 2021, 668 which has been pledged or is being used to support bonds until 669 the retirement of those bonds. 670

Section 3. This act shall take effect July 1, 2021. 671