Senate Bill 1072 (2024) — Tourist development
SB 1072
Florida Bills
Florida Senate - 2024 SB 1072 By Senator Avila 39-00747A-24 20241072__ Page 1 of 13 CODING: Words stricken are deletions; words underlined are additions. A bill to be entitled 1
An act relating to tourist development; amending s. 2 125.0104, F.S.; providing an exception to the 3 authorized uses of revenues received by counties 4 imposing the tourist development tax; specifying uses 5 of tax revenues received by certain counties imposing 6 the tourist development tax; defining the term “public 7 facilities”; amending s. 212.0305, F.S.; requiring 8 that charter county convention development moneys be 9 distributed to the governing boards of municipalities 10 for specified purposes; revising the purposes for 11 which a county may use charter county convention 12 development moneys; deleting the requirement that the 13 county notify the governing board of each municipality 14 under certain circumstances; providing a directive to 15 the Division of Law Revision; providing an effective 16 date. 17 18 Be It Enacted by the Legislature of the State of Florida: 19 20
Section 1. Paragraphs (
a) and (
e) of subsection (5) of 21
section 125.0104, Florida Statutes, are amended, and paragraph 22 (
f) is added to that subsection, to read: 23 125.0104 Tourist development tax; procedure for levying; 24 authorized uses; referendum; enforcement.— 25
(5) AUTHORIZED USES OF REVENUE.— 26 (
a) Except for counties identified in paragraph (f), all 27 tax revenues received pursuant to this
section by a county 28 imposing the tourist development tax shall be used by that 29
Florida Senate - 2024 SB 1072 39-00747A-24 20241072__ Page 2 of 13 CODING: Words stricken are deletions; words underlined are additions. county for the following purposes only: 30 1. To acquire, construct, extend, enlarge, remodel, repair, 31 improve, maintain, operate, or promote one or more: 32 a. Publicly owned and operated convention centers, sports 33 stadiums, sports arenas, coliseums, or auditoriums within the 34 boundaries of the county or subcounty special taxing district in 35 which the tax is levied; 36 b.
Auditoriums that are publicly owned but are operated by 37 organizations that are exempt from federal taxation pursuant to 38 26 U.S.C. s. 501(c)(3) and open to the public, within the 39 boundaries of the county or subcounty special taxing district in 40 which the tax is levied; or 41 c. Aquariums or museums that are publicly owned and 42 operated or owned and operated by not-for-profit organizations 43 and open to the public, within the boundaries of the county or 44 subcounty special taxing district in which the tax is levied; 45 2.
To promote zoological parks that are publicly owned and 46 operated or owned and operated by not-for-profit organizations 47 and open to the public; 48 3. To promote and advertise tourism in this state and 49 nationally and internationally; however, if tax revenues are 50 expended for an activity, service, venue, or event, the 51 activity, service, venue, or event must have as one of its main 52 purposes the attraction of tourists as evidenced by the 53 promotion of the activity, service, venue, or event to tourists; 54 4.
To fund convention bureaus, tourist bureaus, tourist 55 information centers, and news bureaus as county agencies or by 56 contract with the chambers of commerce or similar associations 57 in the county, which may include any indirect administrative 58
Florida Senate - 2024 SB 1072 39-00747A-24 20241072__ Page 3 of 13 CODING: Words stricken are deletions; words underlined are additions. costs for services performed by the county on behalf of the 59 promotion agency; 60 5.
To finance beach park facilities, or beach, channel, 61 estuary, or lagoon improvement, maintenance, renourishment, 62 restoration, and erosion control, including construction of 63 beach groins and shoreline protection, enhancement, cleanup, or 64 restoration of inland lakes and rivers to which there is public 65 access as those uses relate to the physical preservation of the 66 beach, shoreline, channel, estuary, lagoon, or inland lake or 67 river.
However, any funds identified by a county as the local 68 matching source for beach renourishment, restoration, or erosion 69 control projects included in the long-range budget plan of the 70 state’s Beach Management Plan, pursuant to s. 161.091, or funds 71 contractually obligated by a county in the financial plan for a 72 federally authorized shore protection project may not be used or 73 loaned for any other purpose. In counties of fewer than 100,000 74 population, up to 10 percent of the revenues from the tourist 75 development tax may be used for beach park facilities; or 76 6.
To acquire, construct, extend, enlarge, remodel, repair, 77 improve, maintain, operate, or finance public facilities within 78 the boundaries of the county or subcounty special taxing 79 district in which the tax is levied, if the public facilities 80 are needed to increase tourist-related business activities in 81 the county or subcounty special district and are recommended by 82 the county tourist development council created pursuant to 83 paragraph (4)(e).
Tax revenues may be used for any related land 84 acquisition, land improvement, design and engineering costs, and 85 all other professional and related costs required to bring the 86 public facilities into service. As used in this subparagraph, 87
Florida Senate - 2024 SB 1072 39-00747A-24 20241072__ Page 4 of 13 CODING: Words stricken are deletions; words underlined are additions. the term “public facilities” means major capital improvements 88 that have a life expectancy of 5 or more years, including, but 89 not limited to, transportation, sanitary sewer, solid waste, 90 drainage, potable water, and pedestrian facilities. Tax revenues 91 may be used for these purposes only if the following conditions 92 are satisfied: 93 a.
In the county fiscal year immediately preceding the 94 fiscal year in which the tax revenues were initially used for 95 such purposes, at least $10 million in tourist development tax 96 revenue was received; 97 b. The county governing board approves the use for the 98 proposed public facilities by a vote of at least two-thirds of 99 its membership; 100 c. No more than 70 percent of the cost of the proposed 101 public facilities will be paid for with tourist development tax 102 revenues, and sources of funding for the remaining cost are 103 identified and confirmed by the county governing board; 104 d.
At least 40 percent of all tourist development tax 105 revenues collected in the county are spent to promote and 106 advertise tourism as provided by this subsection; and 107 e. An independent professional analysis, performed at the 108 expense of the county tourist development council, demonstrates 109 the positive impact of the infrastructure project on tourist-110 related businesses in the county. 111 112 Subparagraphs 1. and 2. may be implemented through service 113 contracts and leases with lessees that have sufficient expertise 114 or financial capability to operate such facilities. 115 (
e) Any use of the local option tourist development tax 116
Florida Senate - 2024 SB 1072 39-00747A-24 20241072__ Page 5 of 13 CODING: Words stricken are deletions; words underlined are additions. revenues collected pursuant to this
section for a purpose not 117 expressly authorized by paragraph (3)(
l) or paragraph (3)(
n) or 118 paragraphs (a)-(
d) and (
f) of this subsection is expressly 119 prohibited. 120 (
f) All tax revenues received pursuant to this
section by a 121 county, as defined in s. 125.011(1), imposing the tourist 122 development tax may only be used by the county as specified in 123 this paragraph. 124 1. Revenues may be used to complete any project underway as 125 of the effective date of this act or to perform any contract in 126 existence on the effective date of this act, pursuant to this 127
section as this
section existed before the effective date of 128 this act. Revenues may not be used to renew or extend such 129 contracts or projects. Bonds or other debt outstanding as of the 130 effective date of this act may be refinanced, but the duration 131 of such debt pledging the tourist development tax may not be 132 extended and the outstanding principal may not be increased, 133 except to account for the costs of issuance. 134 2. Revenues not needed for projects, contracts, or debt 135 obligations pursuant to subparagraph 1. must be distributed and 136 used as follows: 137 a.
Fifty percent must be distributed monthly by the county 138 to the governing authorities of the municipalities within the 139 county. Distributions to each municipality must be in proportion 140 to the amount collected in the prior month within the 141 municipality as a share of the total amount collected from all 142 municipalities in the county. These distributions may be used by 143 the receiving municipality to: 144 (
I) Promote and advertise tourism. 145
Florida Senate - 2024 SB 1072 39-00747A-24 20241072__ Page 6 of 13 CODING: Words stricken are deletions; words underlined are additions. (II) Fund convention bureaus, tourist bureaus, tourist 146 information centers, and news bureaus.
Municipalities may enter 147 into interlocal agreements for the purpose of using the revenue 148 received for the purpose stated in this sub-sub-subparagraph in 149 combination with moneys used by the county for a countywide 150 convention and visitors bureau under s. 212.0305(4)(b)2.b.(II). 151 (III) Acquire, construct, extend, enlarge, remodel, repair, 152 improve, maintain, operate, or finance public facilities within 153 the boundaries of the municipality, if the public facilities are 154 needed to increase tourist-related business activities in the 155 municipality. 156 (
A) As used in this sub-sub-subparagraph, the term “public 157 facilities” means major capital improvements that have a life 158 expectancy of 5 or more years, including, but not limited to, 159 transportation; sanitary sewer, including solid waste, drainage, 160 and potable water; and pedestrian facilities. 161 (
B) Tax distributions may be used for any related land 162 acquisition, land improvement, design and engineering costs, and 163 all other professional and related costs required to bring the 164 public facilities into service. 165 (
C) Tax distributions may be used for the purposes stated 166 in sub-sub-sub-subparagraph (
B) only if the following conditions 167 are satisfied: 168 i. The governing authority of the municipality approves the 169 use for each proposed public facility by a vote of at least two-170 thirds of its membership. 171 ii. No more than 70 percent of the cost of a proposed 172 public facility will be paid for using tourist development tax 173 revenues, and sources of funding for the remaining costs are 174
Florida Senate - 2024 SB 1072 39-00747A-24 20241072__ Page 7 of 13 CODING: Words stricken are deletions; words underlined are additions. identified and confirmed by the governing authority of the 175 municipality. 176 iii. No more than 40 percent of all tourist development tax 177 revenues distributed to the municipality are spent to promote 178 and advertise tourism as provided in this paragraph. 179 (IV) Acquire, construct, extend, enlarge, remodel, repair, 180 improve, maintain, operate, or promote parks or trails that are 181 publicly owned and operated or owned and operated by not-for-182 profit organizations and open to the public, within the 183 boundaries of the municipality. 184 (
V) Reimburse expenses incurred in providing public safety 185 services, including, but not limited to, emergency medical 186 services as defined in s. 401.107(3), and law enforcement 187 services, needed to address impacts related to increased tourism 188 and visitors to a municipality. 189 (VI) Finance water quality improvement projects, including, 190 but not limited to, all of the following: 191 (
A) Flood mitigation. 192 (
B) Algae control, cleanup, or prevention measures. 193 (
C) Biscayne Bay and waterway network restoration 194 initiatives. 195 (VII) Provide for septic-to-sewer conversion projects 196 important to the local tourism industry which are primarily 197 undertaken to reduce or prevent the discharge of untreated or 198 partially treated wastewater into surface waters. 199 b. A county shall use the remaining tax revenues received 200 pursuant to this
section as provided in this sub-subparagraph. 201 Twenty percent must be distributed monthly to the governing 202 board of the county to fund the primary bureau, department, or 203
Florida Senate - 2024 SB 1072 39-00747A-24 20241072__ Page 8 of 13 CODING: Words stricken are deletions; words underlined are additions. association responsible for organizing, funding, and promoting 204 opportunities for artists and cultural organizations within the 205 county. Thirty percent must be distributed monthly to the 206 governing board of the county and used for one or more of the 207 purposes set forth in s. 212.0306(3). Fifty percent must be 208 distributed monthly to the governing board of the county and 209 used for the purposes set forth in paragraph (5)(
a) or sub-sub-210 subparagraphs 2.a.(IV)-(VII). 211
Section 2. Paragraph (
b) of subsection (4) of
section 212 212.0305, Florida Statutes, is amended to read: 213 212.0305 Convention development taxes; intent; 214 administration; authorization; use of proceeds.— 215
(4) AUTHORIZATION TO LEVY; USE OF PROCEEDS; OTHER 216 REQUIREMENTS.— 217 (
b) Charter county levy for convention development.— 218 1. Each county, as defined in s. 125.011(1), may impose, 219 under an ordinance enacted by the governing body of the county, 220 a levy on the exercise within its boundaries of the taxable 221 privilege of leasing or letting transient rental accommodations 222 described in subsection (3) at the rate of 3 percent of the 223 total consideration charged therefor. The proceeds of this levy 224 shall be known as the charter county convention development tax. 225 2.a.
Fifty percent of all charter county convention 226 development moneys, including any interest accrued thereon, 227 received by a county imposing the levy shall be distributed 228 monthly to the governing boards of the municipalities within the 229 county in proportion to the amount collected in the prior month 230 within each municipality compared with the total collected from 231 all municipalities in the county. Moneys collected within the 232
Florida Senate - 2024 SB 1072 39-00747A-24 20241072__ Page 9 of 13 CODING: Words stricken are deletions; words underlined are additions. unincorporated area of the county are not included in the 233 distribution under this subparagraph. The distributions as 234 described in this sub-subparagraph may be used by the receiving 235 municipality only for the following purposes used as follows: 236 (
I) To acquire, construct, extend, enlarge, remodel, 237 repair, improve, operate, or maintain one or more of the 238 following: 239 (
A) A convention center. 240 (
B) An exhibition hall. 241 (
C) A coliseum. 242 (
D) An auditorium. 243 (
E) A performing arts center. 244 (
F) A related building or parking facility to such 245 buildings described in sub-sub-sub-subparagraphs (A)-(E). 246 (II) To promote and advertise tourism and to fund 247 convention bureaus, tourist bureaus, tourist information 248 centers, and news bureaus. Municipalities may enter into 249 interlocal agreements for the purpose of using the revenue 250 received for the purpose stated in this sub-sub-subparagraph in 251 combination with moneys used by the county for a countywide 252 convention and visitor’s bureau under sub-sub-subparagraph b. 253 (II). 254 b.
The governing body of the county shall use the remaining 255 charter county convention development moneys only for the 256 following purposes: 257 (
I) To acquire, construct, extend, enlarge, remodel, 258 repair, improve, operate, or maintain one or more of the 259 following: 260 (
A) A convention center. 261
Florida Senate - 2024 SB 1072 39-00747A-24 20241072__ Page 10 of 13 CODING: Words stricken are deletions; words underlined are additions. (
B) An exhibition hall. 262 (
C) A coliseum. 263 (
D) An auditorium. 264 (
E) A performing arts center. 265 (
F) A related building or parking facility to such 266 buildings described in sub-sub-sub-subparagraphs (A)-(E). 267 (II) To acquire, construct, extend, enlarge, remodel, 268 repair, improve, operate, or maintain a countywide convention 269 and visitors bureau which, by interlocal agreement and contract 270 with the municipalities within the county, has the primary 271 responsibility for promoting the county and its municipalities 272 as a destination site for conventions, trade shows, and pleasure 273 travel, or to be used for purposes provided in s. 274 125.0104(5)(a)2.b. or c.
If the county is not or is no longer a 275 party to such an interlocal agreement, the county must allocate 276 the proceeds of such tax for the purposes described in s. 277 125.0104(5)(a)2.b. or c. 278 a. Two-thirds of the proceeds shall be used to extend, 279 enlarge, and improve the largest existing publicly owned 280 convention center in the county. 281 b. One-third of the proceeds shall be used to construct a 282 new multipurpose convention/coliseum/exhibition center/stadium 283 or the maximum components thereof as funds permit in the most 284 populous municipality in the county. 285 c.
After the completion of any project under sub-286 subparagraph a., the tax revenues and interest accrued under 287 sub-subparagraph a. may be used to acquire, construct, extend, 288 enlarge, remodel, repair, improve, plan for, operate, manage, or 289 maintain one or more convention centers, stadiums, exhibition 290
Florida Senate - 2024 SB 1072 39-00747A-24 20241072__ Page 11 of 13 CODING: Words stricken are deletions; words underlined are additions. halls, arenas, coliseums, auditoriums, or golf courses, and may 291 be used to acquire and construct an intercity light rail 292 transportation system as described in the Light Rail Transit 293 System Status Report to the Legislature dated April 1988, which 294 shall provide a means to transport persons to and from the 295 largest existing publicly owned convention center in the county 296 and the hotels north of the convention center and to and from 297 the downtown area of the most populous municipality in the 298 county as determined by the county. 299 d.
After completion of any project under sub-subparagraph 300 b., the tax revenues and interest accrued under sub-subparagraph 301 b. may be used, as determined by the county, to operate an 302 authority created pursuant to subparagraph 4. or to acquire, 303 construct, extend, enlarge, remodel, repair, improve, operate, 304 or maintain one or more convention centers, stadiums, exhibition 305 halls, arenas, coliseums, auditoriums, golf courses, or related 306 buildings and parking facilities in the most populous 307 municipality in the county. 308 e.
For the purposes of completion of any project pursuant 309 to this paragraph, tax revenues and interest accrued may be 310 used: 311 (
I) As collateral, pledged, or hypothecated for projects 312 authorized by this paragraph, including bonds issued in 313 connection therewith; or 314 (II) As a pledge or capital contribution in conjunction 315 with a partnership, joint venture, or other business arrangement 316 between a municipality and one or more business entities for 317 projects authorized by this paragraph. 318 3. The governing body of each municipality in which a 319
Florida Senate - 2024 SB 1072 39-00747A-24 20241072__ Page 12 of 13 CODING: Words stricken are deletions; words underlined are additions. municipal tourist tax is levied may adopt a resolution 320 prohibiting imposition of the charter county convention 321 development levy within such municipality. If the governing body 322 adopts such a resolution, the convention development levy must 323 shall be imposed by the county in all other areas of the county 324 except such municipality. No funds collected pursuant to this 325 paragraph may be expended in a municipality which has adopted 326 such a resolution. 327 4.a.
Before the county enacts an ordinance imposing the 328 levy, the county shall notify the governing body of each 329 municipality in which projects are to be developed pursuant to 330 sub-subparagraph 2.a., sub-subparagraph 2.b., sub-subparagraph 331 2.c., or sub-subparagraph 2.d. As a condition precedent to 332 receiving funding, the governing bodies of such municipalities 333 shall designate or appoint an authority that shall have the sole 334 power to: 335 (
I) Approve the concept, location, program, and design of 336 the facilities or improvements to be built in accordance with 337 this paragraph and to administer and disburse such proceeds and 338 any other related source of revenue. 339 (II) Appoint and dismiss the authority’s executive 340 director, general counsel, and any other consultants retained by 341 the authority. The governing body shall have the right to 342 approve or disapprove the initial appointment of the authority’s 343 executive director and general counsel. 344 b.
The members of each such authority shall serve for a 345 term of not less than 1 year and shall be appointed by the 346 governing body of such municipality. The annual budget of such 347 authority shall be subject to approval of the governing body of 348
Florida Senate - 2024 SB 1072 39-00747A-24 20241072__ Page 13 of 13 CODING: Words stricken are deletions; words underlined are additions. the municipality. If the governing body does not approve the 349 budget, the authority shall use as the authority’s budget the 350 previous fiscal year budget. 351 c. The authority, by resolution to be adopted from time to 352 time, may invest and reinvest the proceeds from the convention 353 development tax and any other revenues generated by the 354 authority in the same manner that the municipality in which the 355 authority is located may invest surplus funds. 356 5.
The charter county convention development levy shall be 357 in addition to any other levy imposed pursuant to this section. 358 5.6. A certified copy of the ordinance imposing the levy 359 shall be furnished by the county to the department within 10 360 days after approval of such ordinance. The effective date of 361 imposition of the levy shall be the first day of any month at 362 least 60 days after enactment of the ordinance. 363 6.7.
Revenues collected pursuant to this paragraph shall be 364 deposited in a convention development trust fund, which shall be 365 established by the county as a condition precedent to receipt of 366 such funds. 367
Section 3. The Division of Law Revision is directed to 368 replace the phrase “the effective date of this act” wherever it 369 occurs in this act with the date this act becomes a law. 370