Florida Senate - 2023 SB 640 By Senator Simon 3-01092-23 2023640__ Page 1 of 2 CODING: Words stricken are deletions; words underlined are additions. A bill to be entitled 1

An act relating to tourist development taxes; amending 2 s. 125.0104, F.S.; authorizing certain fiscally 3 constrained counties to use a designated percentage of 4 tourist development tax revenues received to reimburse 5 expenses incurred for certain purposes; providing 6 specifications for the use of such tax revenues; 7 conforming provisions to changes made by the act; 8 providing an effective date. 9 10 Be It Enacted by the Legislature of the State of Florida: 11 12

Section 1. Present paragraphs (

d) and (

e) of subsection (5) 13 of

section 125.0104, Florida Statutes, are redesignated as 14 paragraphs (

e) and (f), respectively, a new paragraph (

d) is 15 added to that subsection, and present paragraph (

e) of that 16 subsection is amended, to read: 17 125.0104 Tourist development tax; procedure for levying; 18 authorized uses; referendum; enforcement.— 19

(5) AUTHORIZED USES OF REVENUE.— 20 (

d) A fiscally constrained county, as described in s. 21 218.67(1), which is located adjacent to the Gulf of Mexico or 22 the Atlantic Ocean may use up to 10 percent of the tourist 23 development tax revenues received under this

section to 24 reimburse expenses incurred in providing public safety services 25 required to address impacts related to increased tourism and 26 visitors in that county. However, if taxes received under this 27

section are used to reimburse emergency medical services or 28 public safety services related to tourism or special events, the 29 Florida Senate - 2023 SB 640 3-01092-23 2023640__ Page 2 of 2 CODING: Words stricken are deletions; words underlined are additions. governing board of the county or municipality may not use the 30 revenue to supplant the normal operating expenses of an 31 emergency medical services department, a fire department, a 32 sheriff’s office, or a police department. 33 (f)(

e) Any use of the local option tourist development tax 34 revenues collected pursuant to this

section for a purpose not 35 expressly authorized by paragraph (3)(

l) or paragraph (3)(

n) or 36 paragraphs (a)-(e) (a)-(

d) of this subsection is expressly 37 prohibited. 38

Section 2. This act shall take effect July 1, 2023. 39