Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Home
My WebLink
About
Item #13 - Discussion Item
H MUIMITOOAY TODAY'S NEWS Culture groups start again hunting for funding after tax plan is killed By FRANCES AVILA Death of a bid for the legislature `It was the worst ^• to permit Dade County to tax food • •ad g in and beverage establishments anPO "added 2%n has cultural groups fish- Dade Could)► thatl've errg' forndedicated funding source: ,. seen in a number ofY 'The Metro -Dade Cultural bm? into the ubli fairs Council will start to address P ` the problem at its annual budget ' meeting April 11 said Michael �'� rE cord in connecdion wit i Spring, oFthe _executivedirector council; one; of several' cultural I groups that had been pinning hopes on the tax to avert a budget shortfall next fiscal year. Three museums, the council, and liorate the objections." ' the Metro -Dade Historic Preserva= Miami Commissioner Miller tion Board have until Se t.. to Dawkins was also in Tallahassee find a dedicated.,source;o funding just before the vote, campaigning or faee,a difficult fiscal,year. s: against expanding the tax. He was Dade officials, some of who had reportedly against it because the been working on the proposal for a county never approached the city year, were dismayed and angry as commission to discuss the tax's the Senate defeated the tax pro- benefits to the city. posal 23-16 last week. Neither Commissioner Dawkins Extension of the tourist develop- nor Sen. Plummer returned phone ment tart already imposed on hotel calls. restaurants in Dade County and all "Like the King of Siam in the food and beverage establishments King and I said: 'It is a ppuzzle- in Miami Beach, Surfside and Bal. ment,"' Ms. Winicksaid.' mstill Harbour, would have raised about $41-4 million the first year for tour- waiting for the leadership and the statesmanship." i' m, county -supported cultufe, Although the county commis - economic development and hp -me- Sion had approved the idea •ot a Mess programs: funding ,source for .county -sup- Word .was several members of, _ ported cultural programs during its the Dade 'delegation, chaired by badget``session .last fall, the inal Sen. Larry Plummer, were strongly proposal was never disc, �pssed, by against the proposal all along. So the county commission either. was the Miami City Commission, That proposal was immediately -' all.ofwhom,.withtheexceptioaof.,-rrJeased_for_Mayor�2ephrn would benefit by them (the city) 1~ine-Arts,`the'Histbricai museum elucidating succinctly what it is of Southern Florida and theMu- they want. It would shed some seum of Science — areall wrn light. Maybe there's a way to ame- Miami city`iimits and=sltould`ltave on w-_Z- "It just seems unusual tome," he said. "It was the worst political in- fighting in Dade County that I've seen in a number of years," said Rep. John Cosgrove,°`who fought for the tax. "It reflected very poorly on our community leadership to be so divisive in the legislative proc- ess. We knew there were problems, but everyone wanted to talk about the problems and not the solu- tions." As difficult as it is to get support from around the state, there is doubt it's the kind of statewide is- sue that would be taken up in a special legislative session, he said. "I don't know where we'll start for next year," he said "I'n:sti 1 you 1-e kau:u' 'Wiiii4g pZO, i:, t: can't help the homeless. We would also like economic development, but we can't help you. 18A THE MIAMI HER !NEDNESDAY, MARCH 11. 1992 Pe ` e ��i�mi �er�la WN—W JOHN S. KNIGHT (1894.1981) JAMES L. KNIGHT (1909.1991) DAVID LAWRENCEJR., Publisherand Chairman ROBERTOSUAREZ President JIM HAMPTON Editor PETE WEITZEL, Managing Editor DOUGLAS C. CLU TON Executive Editor Proposed tax on meals is unfair, irrational To the Editor: Re the proposal to add a 2 percent tax to restaurant tabs in Dade County: The folks who support this tax want the money, which they estimate at $20 million, to assist the homeless, help promote attractions such as Vizcaya and Metrozoo, and add to the Greater Miami - Convention & Visitors Bureau's tourism promotion budget. Last year the bureau induced the Leg- islature to apply a_ 2 percent tax -to food and beverages purchased in hotels:" No matter how worthy these pro- jects, this is simply the wrong funding method at clearly the wrong time. The proposed tax is not fair,- nor is it rational. There is nothing equitable about making Dade residents bear this tax just because they go to a restau- rant. What relationship does a meal in your favorite restaurant have to do with promoting the projects of the convention bureau? Why should res taurant diners bear the burden of Dade's homeless? Proponents say that the tax will eventually create jobs because it will be used to lure more tourists to Dade County. Really? When was the last time you heard of higher taxes creating jobs? Adding to the cost of eating out simply reduces restaurant visits, and that dir ctly diminishes business and employment. Proponents say that much of the bill will .be footed by visitors. The truth is that the largest share will be paid by local residents. Film festival is for all To The Editor: Re Leo Bueno's Feb. 27 Readers' Forum- letter: Unfortunately, the admission price does not cover the production costs of major cultural events such as the Miami Film Festi- val. As is the case with other local institutions, we provide preferred seating to our donors. However, any unclaimed seats in that area arc offered to the general public prior to each regular performance. We are in the midst of a recession. We are part of the solution, not part of the problem. The economic impact of our event on this community far exceeds its public subsidies. - The festival is not just for "people wearing Rolex watches" or for those who can afford a movie ticket. It's also for the ones who attend our free semi- nars and screenings and for the under- privileged kids whom we invite to our children's programs. It's for everyone. THOMAs R. SPENCER JR. Co -chairperson. Film Society ofAliami A•fiami Let's not forget that when we drive up costs, we make it more expensive and eventually less attractive for tour- ists to choose Miami over other desti- nations. Last year was one of the worst years for the restaurant industry in recent memory. After adjusting for inflation. sales in 1991 were lower than the pre- vious year. Failures arc occurrin& at an unprecedented rate. The cost of busi- ness is driven up while customer counts and spending are drastically reduced. The industry was just assessed a 41 percent increase in worker compensation premiums over last year, and state license fees shot up 50 percent last October. This is an election year -- the most appropriate time of all to remind Dade's legislators and their colleagues that this scheme is a bad one. Enough is enough. M.J. MIGHDOLL E.veculive flee 1'rc.�idrtu. Florida Rct�Ycturant .L�.�ociatit;�t I10141-wood Ins1*d&,F,1ori*da 1x3110t1'*CS The�independ9pt biweekly newsletter on Florida politics and govemment. record in corn-) item N A on Vol. 2, No. 6 March 23, 1992 Matty 11i ro New session, old problems many black legislators put them -between a rock and a City Cjerk hard place. Some may need a map to find their office next After a nine -day break, the Legislature will try again year. to complete their work, beginning today. But it will take y more than a rested bunch of lawmakers to make this Follow the bouncing checks special session fruitful. Redistricting is up first. The budget will come at a later session. If Gov. Lawton Chiles really believed the folks back home were going to beseech their legislators to raise taxes during the break, he's in for a big disappoint- ment. Watch for the week off to put several of the wavering members on the "little or no tax increase" side. Redistricting is in chaos. Senate Reapportionment Chairman Jack Gordon, D-Miami Beach, thought he could maneuver the legislative realignment through both houses the last two days of the session. But the House plan for the House was so abominable that some repre- sentatives who would have been left in the twilight zone prevailed upon senators to back off supporting the plan. Keep in mind that if they don't come to terms shortly, the governor must call a special session to deal only with reapportionment. He's got until April 12 to make that call. For weeks we've railed against the absurdities of the various redistricting proposals. In the last few days of the regularsession, there was some progress, but not enough. If both chambers don't get their acts together in a hurry, the courts will do their job for them. Something the Legislature would regret but the people would surely find beneficial. A lot of other legislation was left undone, some of it will have to wait until next year. Some must get done, or the repercussions will be serious. The sunsetting of pari- mutuel legislation, for example. There is a serious ques- tion as to whether the operations of those facilities would have to come to a screeching halt on July 1 or whether they could operate without regulation. The stage is set for a long, drawn out battle. On taxes and the budget, a stubborn governor versus a Legislature which, on balance believes that a vote for a major tax package would be disastrous at election time. Chiles vetoed the budget last week. At some point, they will be able to musterenough votes to override a budget veto and go home. On redistricting, it's Democrats versus Republicans with some black lawmakers siding with Republicans and bickering among themselves as personal aspirations of When the list is released, we'll no doubt f ind out why If there ever were a group bent on self-destruction, it has to be the U.S. House of Representatives. This No- vember they may get their wish. Their check -kiting frenzy coupled with the botched attempt to cover it up has put the last nail in the coffin for many of them. And you can take that to the bank! Is it any wonder our budget deficit increases by hundreds of billions of dollars each year? Their very own House cookie jar has allowed them to live a grand lifestyle via their personal deficit -spending scheme. Yet, they are the ones that decide how this nation will spend trillions of dollars each year. They are the ones that decide how banks and other industries are to be regu- lated. The foxes have overrun the henhouse. Caught with their pants down, some of them are still trying to weasel out of it. They blame the bank for poor bookkeeping or they say if only they were told they were overdrawn they would have taken care of the problem. Pure, unadulterated garbage. Yes, anyone can make a subtraction error and bounce a check for a few bucks. But the number and amounts we're talking about for many of the violators clearly were not the result of honest errors. While the full list of offenders won't be known for several days, it appears that the Florida delegation had its share. Five members have admitted to writing over- drafts. Andy Ireland (six totaling $5,600), Jim Bacchus (three for $156), Charles Bennett (five for $1,603), Harry Johnston (one for $5,500), and Tom Lewis (eight for $3,685). Then we have Larry Smith of Hollywood. Con- fronted at the airport by Michael Putney, the political reporter for Channel 10 in Miami, Smith lost it big time on the air. The anger and venom he spewed and the contortion of his face gave the public a look at the real Larry Smith, not the public persona he has so cleverly foisted on a gullible electorate for years. Smith has steadfastly refused to own up to doing anything wrong. He blames it on the bank, his wife, just about anyone but himself. INSIDE FLORIDA POLITICS (ISSN 1059 - 2148) Is published 24 times a year for $139 per annum by Spencer Publications, Inc., 2554 Garden Court, Hollywood, FL 33026. ©1992, Spencer Publications, Inc. Reproduction or quotation without specific permission Is prohibited by taw. Send address changes to INSIDE FLORIDA POLITICS, 2554 Garden Court, Hollywood, FL 33026-3655 or phone (305) 433.7833. First class postage paid at Hollywood, FL. NORMAN S. GROSS, EDITOR AND PUBLISHER 92- 222'k Ab Submitted into the public 1, rec� ill connection with item ���___. on �� • �► . Press Release to the Miami Times McItty Hirai 2% TAX ON RESTAURANTS (HOMELESS TAX OR TOURISM TURKR4Y Cleric Very soon, elected officials in Dade County will have to be open and above board with the voters of Dade County and admit when a tax is a tax. The 2% Food and Beverage tax proposal defeated in the legislative session last week was a tax to be imposed on all tourists visiting Dade County, as well as on all Dade Countians eating at any restaurant, regardless of its size or income, serving beer and wine! This tax, which primarily benefits the Greater Miami Visitors and Convention Bureau and cultural programs has been called the "Homeless Tax". Municipalities opposing it have been chastised for being insensitive to and uncaring of the plight of the homeless and economically disadvantaged. When will proponents of tax measures which benefit other interests stop using social services, in this case the homeless issue, as a "hook" to sell their otherwise unacceptable proposals? 1' This tax would apply to any establishment selling food and alcoholic beverages, small shops selling Cuban sandwiches and beer, Mom and Pop stores selling sausage sandwiches and beer. This would have been an unjust tax levied on our neighborhoods to benefit those outside the very neighborhoods bearing the burden of the tax. There are Dade Countians who dine out often. Under this tax proposal, these Dade Countians would have paid more taxes than the average tourist pays during a typical stay in Dade County. This tax was originally designed to tax tourists visiting Dade County. Years ago, under that initial scenario it was fitting that monies obtained from taxing tourists go to promoting tourism and cultural programs enhancing tourism. However, under the present proposal, why should the average citizen of a city with individual, local needs, have to pay this tax to promote tourism? There are other pressing community problems, i.e., the homeless, lack of funding for education, the needs of the elderly and lack of necessary funding and programs for health care for the indigent. `. The tax was projected to provide $20 million. The reality of the matter is that only a small percentage of the monies raised would have gone to assisting the homeless and blighted areas of the county. The truth is that the bulk of the so-called "Homeless Tax" would have gone to the Greater Miami Convention and Visitors Bureau,'the same organization that appears to be insensitive to the desires and needs of Blacks. This insensitiveness, in my opinion, is the results of the board of directors not caring or wanting to change things in Dade County, we must remember Merrett Stierheim, works for the Bureau's Board. Anything Merrett Stierheim does, he does at the directions of the board or with the board's blessings. 92-- 222•1 3. The City of Miami has been unjustly accused of defeating a "Homeless Tax." This is not so. We have not defeated a "Homeless Tax." Rather, we have said loudly, that we, in good conscience, can not permit that monies be taken out of the pockets of our citizens to put into the hands of tourism and cultural programs, worthy as they may be, when we have such pressing priorities as the homeless, unemployment, lack of funding for education and medical services for the poort The County Commission knows that the county has serious budgetary problems which may necessitate a cut in funding for tourism and cultural programs and is using the homeless issue to push forward legislation which the Governor vetoed last year when the provision for the homeless was not included. In part, wording from - Senate Bill 2160, Says: 1135% $hall Be Used By The ment activities, which may include, but are not limited to, programs alleviating the causes of homelessness, promoting the redevelopment of blighted areas, or develop- ing new or expanded businesses establishing other projects that stimulate new employment opportunities; provided that (51% of the 35%) is dedicated to programs to alleviate homelessness." Remember this is the same discretion that we gave to the County when we passed the Hospital Tax. Instead of earmarking the tax revenue to go to the Health Trust Fund we gave the county the discretion to use the funds as they wished and they chosed to replace General Fund Dollars with Tax Revenue dollars. The public should know that Holland and Knight is the paid lobbyist whose duty is to assist in protecting the rights of the citizens of Miami, during Legislative Sessions. By a 4-1 vote of the City of Miami Commission, the lobbyist was directed to stop the 2-percent tax, if possible. The City of Miami will support this Food and Beverage Tax if one hundred percent goes to the homeless. Only then, can we justify imposing a tax on our citizens in such harsh economic times. The City of Miami would like nothing better than to provide funding for our city to address the needs of the homeless. But who is killing who? We should not pass a Tourist Development Tax and call it a Homeless Tax. A rose by any other name would smell just as sweet, in other words. Let's call a spade a spade. Submitted into the public record in connection with item on ' .l - T` Matty Hira City Clerk 92- 222.1 HOLLAND & KNIGM' Law Offices FAX COVER PAGE Bradontort, FL 34206 .� Fl. Lauderdale, FL 3-W2 (613) 747.5550 �� am) 525.100,7 FAX: (813; ;d8.8?45 Cj FAX: (305) 4eOL-2030 Wisr!i, FL 3.101 a 0 i-4 a Orlanda, FL 32802 (305) 374.6500 +�+ (407) 42548600 FAX: (:305) 374-? 1 SA FAX; (407) 423-3397 0 t, 0 Tamps, FL ,36c1 p Jacksonville, FL 32= (613) 227-86W .� U (904) 363-2= FAX: (813) 24N-ri1:14 FAX: (904) 366.1872 V Ple"a reply to:- MIAMI N Date: 2/13/92 To Cc> d s Lon (-*. r Mi 1.1c--r_ Dawkins :'•'•Ibru j ��I�an ` tr'�' Rlumbnr w i•I „ : � tS , No. H Laketand, FL 3R02 (813) 882.1161 FAX: (913) 698-1186 Tellahasoee, FL 32302 (904) 224.7000 FAX: (904) 224-SOU Waohington, D.C. 20005 (202) 956.6560 FAX: (202) 965-SW papM; Mikki Canton CITY: Matter!' Code ! FAX No. Time � zone go 858--162 0 Other A ttt. Corso T�lophone Date (0011001ou) it 250-5380 2/13/912 Urgency o1 Frw Super Rush (immediate) R) Push (Within 1 hour) Q Employee !dame: -rth e i_ Chug Location; — Mi and .act: 7 4 4 8 Message: For. Your Tnformation: Latest update on proposed Culture Tax. Attached is Senator Carrie Meeks' amendment which will be '~resented tb the Senate Finance & Tax Committee this afternoon. The Infornmetlon contained In thla facsimile massage is atfomey privileged and confidential Information Intend- ers erdy for the use of the individual or entity named above. If the reader of this message is not the Intended rrecip!ont, you ere heroby notified that Any dissemination, distribution or copy of this communiosltion Is oldedy prohibited. if you hare received this communication In error, please immediately notify us by telephone. Thank you. 92— 222•1 Fax co"V- Sit t'• CD H CD O � O H "� .y- (D O O ;j r+ O � nCD O C•3 � ;4 G 071 MM W w -1- i FL,78ldA SENATE _ ligz SY Senator Hoek SB 2160 1� A bill to be entitled 2� An act relating to the local option ma3e- ! i 31 taxers aa�endSnq G. 1-25.01di, r.S.7 aat�fc+rlslrtg i 4 certain counties that impose a tourist 5 Q*vnlopa;ent tax an leases and :totals to ingast b as additional tax on the Dale of food. ; 7 beverages, or elecholic berera4ea in hotels and r g motel* only or to hotels, motes, and certain , 9 esta413ahnents} pr0914109 e:esptiane= r*g01r1r9 1p a certified Copy of the ordinance that r 1t ,ut"rim" the additional tax to be furnished .12 to thr ftyarl 't cf Flevenue nithis s oertals 11 period of timer del*Ling cectain exeaptloaai 13 reallocetinq,the proceeds of the adlitlonal is tat; exempting the addStleval•tax from certain 16 proceduresi prcvidSng as eftective date. 17 18 Se It enacted by tits Iagialatare of Lisa state of Floridat 19 "I ftetion 1, section 12S.030A, Mrids Statutes. Le 21 aweeaed to read: 22+ 12S.019; Twclet development !sacs procedure for 13 levyings anthostted vans*$ ceferend+cwl jtt,altibitionR; penalties; 24 entorcement.-- 25 (1) SWRT TTTLE.--This section aball be krovn and arty 26 be Cited as the "Local Option Tourist Develoyaw t Act." 27 (2) APPIrICATIC11.--The pravirsiong contained Sr chapter 20 112 apply to the &&dmiatration of any tax levied puLsaant to 29 this section. 30 (3) ?AXA= PRIVILSONS; UEWT101491 I'M$ et W'- 31 1 k FLORl11A S1afilf - E492 [B 2160 36-1373-92 I ta) It to declared to be the intent of the Loglelatur. 2 Mat ever7 pRreOn rho Ceats, leMMS, of lets for "Mmiderail 3 any living quarters or accoslsodstlone xa any hotel, aptrt"ect tit{ 1 hotel, motel, recast awtel. sparl-eentp apattment nobwl, 5 eooAingltoose, mobile hone park. recreational vr_-Acle Park, or j 6 cam+aonioira for a tea of t aoatles at lesa Is evercising a 7 privilege which fa eubyeat to tsxation usdot this section, 8 unless such person rents, leases, or lets for consideratius 9 any tieing quarters or aceeanodstiem which are exempt 10 according to the provislons of ebapter M. 11 (bt &AJ*ct to the provisionr of this *action, any 12 county in this state may levy anA logos* a tourist development 13 tax on the *=raise within its bvnndarlem of the taxable !a privilege describad in paragraph (at, except that there &hall 15 be no additional levy under this section in any cities or IS towns presently inpossrg a m»nicipal resort tax as autborlsed 17 vn0er chapter 67-934, Low of Florida. and this section shall 1s not to any IMF affect the powers and existence of anY tourist 19 develop 'ent mathority created pursuant to chapter 67-930, laws 2C of Florida. No county authorized to levy a convontian 21 development tax purmost to s. 212.0305, or to s. 8 of chspter 22 it-314, Lars of n"ida, stair be a1loved to to" snce than 23 the 2-percent tax Authorized by this mectias. A county may 24 elect to levY end lmpoae the tourist development tax in a 25 subcounty special district at the county. Kowever,26 county so elects to levy asdl irpoee the tax on A 5611008uty 1 21 mpec3sl d3sttlet basis,�the district aba13. ebrace all or a 2e slgnitiosnt contiguous portion of the 0MMt7, and the county 29 shall asslat the Department of Revenue In identifying the 30 rental units subject to tax in the district. 31 V CL c� O c cc t7, rs. H R. r rrt r r+ I 0 FLGKIDA SWIM - 1992 SR 2 FA r t� (cl The tnuriat drvalepoert tax abaLl be levied, E C• y' 2 twenaed, and net by the governing board of tit^ cmr.t,y at a 3 rate a =c 2 percent of each dollar and major fraction of i i1 each eo ..: of the total cons Ida ratifln Charged for Such le3se 51 or rental. taken receipt of cOnaideritLen ,ta by Way of 5 proph[ty other th" honey, the tax shall be levied amd unposed ?' `•n;a .+ 7 on the fair market Value of Such nonMonetary Caaeideratlon. D A (d) In addition to any t-percent oe 2-peccest tat - 9 Iwposed under paragrapb fe), the governleg board of the county H T T-4 7 d 19 may levy, impose, and set an additlooml 1 Perc"It of each O 11 dollar above the tax rate suet wdzr paragraph Cc) by the -4 1, r 12p extraordimarr vote of the governing board for the purposes set r-_ r 13 forth la sat action (31 or by relerendlum approval by the Z 11 r*giatered electoca within then county oa subeounty special (� O 15 district. No county shalt levy, impose, and set the tax H 1i• i 16 authorized vndee this paragraph unions the camty has imposed 17 the 1-percent or 2-percent tax artboeised asides paragrsph Cc) M • fD Q+ la for a min5mum of 3 years, pr1oc to the effective date of the +j 0 �• 19 levy ane imposition or the taus authoris" by this paragraph. 24 frevenuety raised by the additional tax authorised w+dec thin � 21 paragrapb shall not be used [or debt service on or reflaasoisg r•-F 0' MJ (D 22 of existing facilities as xpeeified in_scbparagraph `C 23 wnleso approved by a resolution adopted by an extraordinary v e cd w• �'T' 24 eu3orttp of the total awrnberahlp of the governing board of the ;� �71 () 25 county. if the t-percent or 2-percent tax authorised In 26 pAragraph (a) is levied within a aabccamty special tex(nq 27 district, the additional tax autboelzvd! in this paragraph ! -n Z�9 28 FE shall only he levied therein- '!se pceyeisiona of paragraphs � Ir � 29 (4)1al through (d) shall not apply to the adoption of the • 3e additional tax authorised is thls paragraph. The effective 31 date of the levy and Imposition of the tax authorized ender t 3 FLORIDA SESATIE — 1992 $6 2163 3G-1373-92 t thin paragratrb snail be tbit first day of the second month 2� tolloving approval. of the ordi.narace by the governiog bnird or 3 the first day of any subsequent month as may be agwelfied In i 1 4 the or&nance* i, certliied Copy of such ocailaanco shall be S faatrelahtd by the county to the Depsrts,ent of Revenue within 10 5 days after approval of ouch ordit 044. 7 tel she tourist devslopaant tax shall be in additior 11 to 40y other tax imposed pursuant to chapter 212 and: in It addition to all other taxes and fees and the consideration for 10 the rental or lease. 11 (1$ 'Me tourist dev*2olment tax shell be charged by 12 the person reoviving the consideration for the lease or 13 rantsl, and it shall- ion Collea:teli [roe the lssaes, tensate Of 14 customer at the time of payasant o[ the CO21218011ration :or sucn 1S le "s ax rental. 15 (q) the person romivisq the Consideration For Such 17 rental or lease Shall rsexive, aoaaount for* and remit the tax 1B to the Datpartmeat of Revenue at the tine mad in the ;canner .19 p"wided fet persons who collect and resit taxes radar o. 20 212.03. 2be same duties and privileges imposed'by chapter 212 2t� upon dealers in tangible property, respect£no the collection 22 and xemiesion of tax; the making or returns; the teeplag of 23 books, reeorda, and accountst and Compliance with the roles of 24 the Department of Revenue In the administrations of that 25 chapter ahall apply to and be bindleg upon all persons rho are 26 eubject to the provi9i0es oC thin section. RoMever, the !i 27 Department of Revenue way authorise a geattewly return and ` 1 �rI 28 payaaest .pert the tax realtted by the dealer for the preceding 29 quartet did not 4sce14 $25. 14) gp ih1 The Depstteent of Revenue shall keep records 31 sifowing the asaonst of taxes collected, Which records shall 4 �r..r..w. .... �.tr wt.rZ c�.r +—A .1w1w,'a',...�. .sw�.iw •.M•� ��i4r•.r AAA �.ii,�rM.. FtvRlpk SMRTl — 19V N-1373-92 SSZE' 1� �ttfLk��t*A•AAItNoatbRAJ, Aa*s&slisAAA-sPR4* 2 51NATE Sill MY 3 Rtrisen the 2-rarcent tax an food and beverages which ' cer►atn crn:ntiea may levy in addition to the tourist A dwtolopr_nt a:wr on. lem-we and rerta?s_ Provides that the tax stay he imposed on tear sale of too4, tsverages, or c %;.rc"lic beverages in hotels U4 motels 0111p ar In hotels, anDteie, awl cectain establishments. The - 6 e9tablie%m*-nt& are those establishments that are licensed by the state to sell alcoholic beverages for cansumptio:s '7 on the premises. zxespted are alcoholic bev*rages sold by'the package for oft-premisen oonsumpttont certain 8 veterans', fraternal, st%d other chartered cc 1ncocpoc:te4 clubat and transactions that are eYvnpt [con tNe state. 9 sales tax. Counties rust allocate the moneys in the following stunners (30 percent to support economic 10 activities# not less than 51 percent of that prreeotage) to be dedicated to programs; to alleviate bonelessness. 25 11 per"nt to avpport cultural activities; and 45 percent For a county convention center and viaitors• bursae. 12 Currently fends are allocated, for the first 2 years, 35 paroent to revitalxta economically blighted areas; 20 13 percent 'as provided by laysa and 45 parcent'foc the Dnreau. t< , 15 is iTl M 19 O � � O a•t 20 �+ 21 Mr• r. O O O 24CD r+ 25 26�i' j 27 28 m C rJ 29 N 30 r• 31 21 �.hlsTwe7. tiara. we►s�Y►.► ors wren vagoorliwrd err s4ditlonA FLORIDA SE"X7F - 1992 SS ?tCG Ropm SE-Rur - 1991 cg ILI 36-1373-92 1 4. Provision for payment of a dvalor's credit sr 2 required under part I of chapter 712. 3 \ �. 1► porno- of the tax collected .Qy be retained by 4 the county for costs of adnimistrat:Lm. but such poetics shalt 5 not e=eetd 3 percent of collactioees7 6 (c) A conaty adopting an ordinance providing for the 7 e:olleetion and admini6tration of t1he tax on a local basis a shall aI*O adopt an ordinance electing either to ses"Se all 9 reoponnibility for auditing the records and accounts of 10 dealers. and assessing, collecting, and enforcing payments or It delinquent taxes, or to delegate such authority to the t2 Department. of Revenue. If the county elects to 6rsuar such 13 responsihtlit.y, It say use any power granted in this section 14 to the department to deternine the amount of tax, penalties, 1S and interest to be paid by each dealer ane) to snforne paymert 16 of such tax, penalties, sad interest. If the county delegates 17 such authority to the dspertaent, the department altsll in distribute any coLlectioLs so received, less costa of - 14 administration, to the ctmty. Obe anoynt deducted for costa 20 of aduinistratiom by the departacs- shalt be used only for 21 those costs pbleb are solely and directly attributable to 22 auditing, --^-mainq, eoilectiog, processing, avid enforcing Cpeyoests of delinquent taxes authorised to this section. If a PA county elects to delegate such authority to the department, 25 the diepartssrr►t stall audit only those businesses In the county q6 ttat it audits pursuant to part I of chapter 212. Section 2. This act shall take effect upon beeosln¢41k `28 law. .F 29 F 30 31 20 r 11 0 no Inc-laderecords disclooing the amount of twee eotlec- ee ?1 for and from each county in vt+ich the tax &Dtborlxed by Ih.a 31 section is nMticsble. ?base records sbs11 be ogen foe • 41 inspection during tRe regular 0Mcs hoera of the oeparteent S` of Revenue, subjoct t-3 the provisions of s. 213.653. 6 (1) Col)ections received by the Department of Rmvoaue 7 from the tar, lees coats of adainistrs,14M of this sectioe, 6 shall be paid and returned montbly to the county which iuposed � 9 the tax, for use by the county in accordance with the 10 provisions of this section. IMey shall be placed in the i 11 county touctat dt+eloprieet #teat farz✓i of the respective 1 ` !2 county, which shall be establisbed by each county as r 13 condition precedent to revelpt of such fends. 14 (1) The aepartaeet of Revenue is authorized to stploy 15 persons and incur other expeovas for xhicb tuads are 16 appropriated by the 1491slature. 17 (k} The Department of Reveaae ah&U prcmilste svcit 1a rules and shall prescribe and publish sods focus as any be (D 19 eeceesary to eFfectuate the pu:poeea oe tbis.sectica. 20 t1) in addition to any other tax which is loves" Z21 pursuant to this section, a county may lepoas up to an 2? additional 1-pareent tax on the oxereise of the privLlege O23 deacribed in paragraph (a) by sajority vote of the goyerainq 24 board of the county in order to pap tba debt service on bonds o,.fi 25 issued to thanes the constrnetics, reconstrvetion, or (D 26 renovation of a professional sports franchise facility. The ►y am 27 provision of paragrapb (b) wbich probib3ts any county j 78 89th0cize4 to levy a convtntlon development tax pursuant to s. ! 29 3t2.03oS from levying N � � mate than the 2-percent tax authorized � �? 34 by this section, aad the provisions of paragraphs (4)(a) j `! 31 thr kgh (d). shall not apply to the additional tax authorised ) S III FLORIDA SMIE — t992 SB 2160 36-1373-12 1 in this paragraph. The effective Sate o: the levy &rd 2 imposition of the tali authorized vnder this paragraph shell be 3 the firat day of the srsooad month following approval of the a ordinance by the govecal" board or the first day of any ' S aubesquent month as PAY be specified is the ordinance. A 1 6 eertliked copy of such ordinance shall be foraishad by tbre 7 county to the Department of Revenue within 10 days after 9 approval of wuch ordinance. 9 (a) Any county which has Imposed the additional 1- 10 percent tax pursaant to paragraph (d) for a period of k year 11 f.ay, by a majority plus.oae vote of the, governing board of ties, 12 county, impose an additional tax of 2 percent of each dollar 13 if the atate in partiotpating with the county is, an economic 1a development project Cot which the additional 2-percent tar is 15 necessary to retire the bonded Indebtedness. if the stage's 16 contribution toward the coat of the project does not ezeeed $3 17 srilLion, and if the total oast of the project does not aoccead it SU pillion. However■ the additional tax isgosed abler this 19 paragraph may not be levied in =7 portion of the oonnty which 20 is leased to another county. It tba tali antborimed in 21 paragraph (a) or pantgra" (d) is levied within a subcounty 22 special taxing diatriet, the additional tax authorised in this( f 23 paragraphs shall aniy'be Levied therein. The provisions of 24 paragraphs (4)!a) through (d) shill not apply to the adoption r r 2S of the additional tax authorized is this paragraph. 1're �(jC 26 affective date of the levy and imposition of the tax ✓r 27 authorised wider this paragraph shall be the flr6t day of the 2$ V&V*06 month following approval of the ordinance by tho 29 governinq board or the fleet clay of any 6nbft*gwent mouth as 30 may be specified to the ordinance. A certified copy of puch 31 92- 2,9.1 6 V V O � m fr o ^^ �. rn 0 O' O CJ O 0 O 44 i� G -%l ,r 0 A N f1ORM SE11f1E -- L992 Sty 2169 is-: M-92 1 s151mectFoz skull noL hn ma;:it!e& to teirbursementa or 2 a4varocements pmrsunnt to 6. 112.*51;6;(a)2. 3 (Cl Pay by advasoaseat or relmbars~ot. or by a E A cnabination thereof. the actead reasonable dui ncces_c,%;y oats i 5 of travel, Meals, 106;169. and isctdental expenses of nEi14'era i 6 and erployess of the agency AM other authorised poravns when � 7 meeting with travel writers, tour brokers, or other persons Rr connected with the tourist Sndustrg, and .hilt attending cc 9 traveling In connectloo with travel or trade shows. with the J 10 exception oe provisions concerning rates of payment, t" 11 provisions of s. 111.041 are applicable to the travel 12 deacribed In this paragraph. 13 (10) LOC" 11MMSTRATIOP OP TAX.-- 14 (a) A county levying a tax ander the provisions of I5 this ■eroan say be exempt frat tho vequirenorsts or this � 16 section that the tax collected be remitted to the Department j 17 of Reventw before being returned to the county. and that sucA is tar be admIeiatored according to the provisions of part r oc 19 chapter 212,.if the county adopts an ordinance providing for 20 the oollection and adminiatration of the tax on a local bavie. 21 (b) The ordinance shall include provision tor, but 22 heed not " limited to: 23 1. Initial colloctice of the tax to be made is the 24 same manner as the tax imported under part I of ctnapter 212. 25 2. Designation of the local offieiat to whom the tux 26 shall be remitted, and that otficiaV a powers and duties with r 27 respect thereto. Tax revosoes any be used only in acceyrdanre 28 with the provisions of this section. 29 3. Regalrements respecting the keeping of appxopriare 34 books, rr.^ords. and accounts by thove respo"ible for 31 collecting and administering the tax. i 19 FLORIDA SEWRIE - 1992 36-t373-9x SB 2160 1 COMPILte and derailed jastificatlon for all travel re3 2 entertainment -related expenditures made pursuant to this 3 subsection shall be shown on the travel axllense vouehfar or d attached thereto. Trantportation and other incidental S expenses, other tban those provided in x. 112.061, shall only i be autborised for officers and employees of the agency, other 7 authorised persons, travel writers, tour brokers, or other R Persons caonnected with the tourist iadustry Then traveling 9 pursuant to paragraph (c). All other transportation and 101 incidental expenses pursuant to this subsection shall be as tl provided In s. 112.061. Operational or promotional 12 advancements. as defined in s. 289.35(4). obtain" pursuant to 13 this subsection, shall not be commingled with any other funds. la (b) Pay by advancement or reimbersesemt, or a 15 combination thereof, the Coats of per diem and 1neldewtal 16 expeares of o?ffleers and employees of tbe agene, arA other 17 authorised persons, for foreign travel at the current rates as 16 specified in the federal publication `Standardized llegulations 19 (Covernment Civit3ans, Foreign, Areas)." ?he promisions of 20 this paragraph &hall apply for say officer or employee of the 21 agency traveling to foreign countries for the purposes of 22 promoting tourism and travel tD the county, if such travel 23 expenses are approved and certified by the agency bead from Fc 24 whose funds the traveler is paid. As us" in this paragraph, Z5 the term 'authorised person" eha>.1 have the *see meaning as q 26 ptovlded in a- 112.0611Z)(e). With the exception of 1 27 provisions concerning rates of payment for per diem, the 28 provisions of s. 112.061 are appticable to the travel 29 described In this paragraph. As used in this paragraphs, 30 'forelge travel` moans all travel outside the united States. 31 tfersons traveling in foreign countries pursuant to this 12 ( , Routm SEwtTE - 1992 3;-1373-42 SB MO li ordinance ohsl;. be furnished br the ceitnty to the Department C 2 of Revepuot within 10 days alter approval of such ordinans" . 3 nj1. Any county, as defined in a. 125.X% fl ), which. +� 0 7n Jonaary 1, 15e9, imposes a tourlat aevsiepment tax or i 5; 106e40 and•reatals, say impose an adsitior&l tax, by ordinance 11 61 adopted by a majority vote of the gouerraeg body, at the rate i TI of 2 percent on the sale of food, beverages, at alcoholic 8 beveraros is hotels and motels only2 or Is hotels, motels, and 4 establishsente that are ae7-estar34etweet Rich-ie 21catied �nt 10 the state to well alcoholic beverages for eongusption on the 11 prealsear provided that this tax is not placed on alcoholic t2 beverages sold by the package for off -premises erne RgTion. f 13 Veterans•, fraternal1 and other chartered pr incocporated 11 clubs licensed under a. 565.02(I) are exempt fxom this tax. 15 To amition, all transactions that are exempt from the state 16 sales tax ate exempt from this tax. A certified a y of the 17 Conaty ordinance that Authorises the i#posltion of this tax (D is "all be. furnished by the oounty to the Deper teem of >Reveaoe 19 within 10 days after the adoptSoa o! the ordinance. eaAar-se 0 2e Sb5v*2-exempt-en)r-cs*eblislmrexts-err-tiirat-4-t�etei-sr-mete ' * 21#sensed-under-n-563:8�-et-a•-�S6�T-o�--Besesers-fly-an,-dememry 22 tgMri*t ►� 22 dews#opeent-to:-peestraat-te-sabeetlien-t}8}�-the-gorerwieg t b. 24 body-ef-tHe-eonntsr-aleelt-aol-eedapt-the-eed'ssemce s4thor4aed-in, F.-.1 �• 25 this-peregrspk-nnl33-danearY-iv-i99h /-� 26 2.a. If the cownty imposes the ts: authorized in thin 27 paragraph or eslea of food. bevetagee, or alcoholic beverages 29 in hotels and motels only, the proceeds of aucb tax abash be i 29 allocated by the county to s countywide eonventiao and 30 vlaitors bureau which, by interlocal agreement and contract ` 31 with the county. lss been givan the primary cespoesibility for .r e r. j 1q t,. y x =x 40 --I r r r-r FLORMA SEMKI[ - l992 36-t373-02 SB 2M 1 Complete and detailed justification for ail travwi t,ad 2 entertainment -related expenditures made pursuant to this 3 subsection shall be shown on the travel expense voucher or 4 attached thereto. Transportation and other incidental S expenses, other than those provided in a. t12.061. shall only a be authorized for officers and employees of the agency, other 7 authorised persons, travel writers. tour brokers, or other 6 persons connected with the tourist industry when traveling 9 pursuant to paragraph (o). All other transportation and 16 incidental e=pensea pursuant to thia subsection shall be as 11 provided In S. 112.061. Operational at promotional 12 advancsments, as defined in s. 250.39(4). obtained pursuant to 13 this subsection, shall not be comingled with any other lands. 14 (b) Pay by advancement or reimbursement, or a 15 combination thereof, the costs of per diem and Slaoldestal t6 expenses of officers and employees or the agency and other 17 authorized persons, for foreign travel at the current rates as le speel(Sed in the federal publication `Standardised llegelatione 19 tCovernment Civilians, Foreign areas)." The provisions of 20 this parsgraph shall apply for say officer or employee of the 21 agency traveling to foreign eoentriea fat the purposes of 22 pronwting tourism and travel th the county, 11 such travel 23 expenses are approved and certified by the agency head from k 2[ +those funds the traveler is pall. As used is this paragraph, 2S the term `authorized persoo' shall leave the same meaning as F '.) 26 provided is s_ 112.t?61i2)te). With the exception of � 1 27 provisions concerning rates of payment for per diem, the 28 provisions of a. 112.061 are applicable to the travel 22 dncribed In this paragraph. As used in this paragraphs, 30 "foreign travet" means 01 travel outside the United States. II hteetoms traveling in foreign countries pursuant to this 6 It • Roma, Seri m — L992 3h-13?3-92 SB 2160 1! ordinance oh31;. be furnished by the scanty to the Departmew: i 2 0'. R�ooVefnun; Within 10 day9 after approval of such ordtnano:e. 3 _ ��9 (a)1. Any county# as defined in a. 125.31%111, which. 4 nnnn isnaary 1, lfrs9, Imposes a tourist deoeiclment tdx cr Si leases and rentals, may Impose an additior+tl tax, by ordinance b1 adopted by a majority vote of the govern.Isg body, at thv race i 71 of 2 percent on the sale of food, bevtra2*s, at alcoholic c 8 beverages is batels and motels only, or in hotels, erotela, and 3 establishmants that are an7-estaL34el:weik-+eMeMie licensed bM 19 the state to sell alcoholic beverages for consumption on the 11 prodeos,_peovidsd that this tax Is not placed on alcoholic t2 beverages sold by the package for oft -premises evArns,ption. 13 Veterans% fraternal, and other chartered_ge incatporated 14 clubs licensed under s. 565.02(4) are exempt from this tar. Cn 15 Io addition, all transscttons that are exempt from. the state 16 sales tar are exernt from this tax. A certified exrpy or the wee,' 17 count.1 ordinance that authorizes the lkposltlon of this tax r+ - ( to *trail be furnished by the county to the RMrbaer.t of aevesse 19 within 10 days after the adoption ce theardlnaoce. ander-ar 20 %5.e2-except-aaF-estabiishar►nts-0lhrec-EhMk-t-Meted of metely O 27 ttetnaed-ender-es-563�82-es-a.-'Saf4zAes--evseYery-}f•es-danesey cDr+ r 22 4T-t989rthe-eonntr-#a-net-s6n3raf�leee�s! r� 23 4evetop-+eret-taz-parsaant-te-asbseetiaa-t}9}Tthe-gevex,a#eg t)., 24 bodT-oE-tl+e-corsnt7-ehreii-act-ae3ep!-the-erdinewce eetheriaed-ift 25 this-paragraph-uht33�dnnaary-iy-�199� 26 2.4. If the county Imposes the tie authorized In this 27 paragraph or. sales of food, bevetages, or alcoholic beverages 28 In hotels and motels ally, the proceeds of such Gus shell be � 29 allocated by the county to a countywide convention and 30 visitors bureau which, by interlocal agreement and contract F 31 with. the county. tea been given the pciwory cespoesibilitp for P 7 y -i T r r�r� FL= I bA 5£l► n - IM S2 2160 Ft.aa m SENATE - 1%2 S9 2I60 36-1373-92 36-1373-97 11 p101ant1119 the COVRtY and its Constituent cities sa a t !� tA) Va Parson nhall advortiise oK hold <sut to the 2 dentinat1cm site for conventions. trade show , apd pl4asure 'it ? putitc in any Nanoer, directly o: Indirectly, that he wi*&i 3 travel, to ba used for purposes provided In subparagraph k t atnorb aI2 or arty part of the tez, that he vi►l retievn the a (5)(a)2. or 3. It in -the -event the county is not or 19 no i 4 pHrnon "Ykag the rental Of Me payment nf all or 1MY part cr 5, 3onger it party to ouch an interlocai agreement and contract r, 5 thr tag, or that the tsar rill not be added to the rental o: 6 with a countywide convention and visitors bureau, thA county (D 6 lease ceaeWerat3an or, vhen added, that It nr any part 7 shall Allocate the proceeds of sucb tar for the purpuae6 7 thereof will be refunded or refused. either directly 4or IS described In aubparagraph (S)(a)2. or 3. 8 tudlr�tky, by any method whatsoever- arty person who ! b. If this omtteT imposes the Lawn aMtlwtixad is this ¢, 9 W1.11fully vtolates any provision of this subsection Is qullty to paragraph tic sales of food. bevsragec, or alcoholic beverag-a 0 0 �•10 of a tuiadeeeanor of the first degree, pustahable as provided is in hotels, Xotels, &ad.establishmetts described in 0 it in s. 175.082 or s. 775.003. 12 ouDparegraph 1. "y-establishment-which-ie-Airena�dersr 0 0 �,ti2 (cl The tax authorised to be levied by this section 13 5tiiv6�. the proceeds from the tax shall be allocated as ;• ,P 13 etsall constitute s lien on the property of the 2ssave, 10 follotat t 14 cuAtorer, cc tenant in the same manser as, and sha'_1 be 75 l lhirtY fi;--Tar-tbs-f#tat--Yters-wEk�►r-the-tax^is (� 1 t7'1S collectible :a are, Ilene euthoritt%d =0 im posed iu rya_ (D �' ~ 16 ispeae61(3'5 Vey afoul be Ue" by the Cm a n Its Yee tTti,._ 016 713_67, 713_60, and 713_69. 17 aiacretian,_'to nS,pport economic bemovesent activities, which '� (�. 17 (g) Ct1171kLY 'AIM Rx681 FRCtilbtIQi USES_ --In addition to is m-Include, but are not 1laaited to, program alleviating the S6 any other povete and datles provid*4 for ajeocles created for 1t causes of fW~leisae,*s, pzosdt1a9 the Wcv igmnt of 19 the purpose of taer.isPY Qroiaotion by A county levyisq the 20 alighted areas, or developlttct her or ex-psnded bssineaseo or 20 tourist development tax, such agencies are authorised and 21 eatabliehing other protects that stiwulate nev eteployment 21 empowered tot JJ J 22 o�ortuaitiea; provided at least 51 percent of that percentage( J^� 22 (a? Pcavidc, arran9*, and taato expenditures for 23 in dedicated to pa'ograats to alleviate he" less nesv- 25 �s( 23 transportation, 10dging, mcaia, end other reasonable and 2e re+#tel�e-eoortosries3�r-it?fghted-ereesr-39, percent shall be 24' necessacy items and services foc xwele persons, as determined j 2S used by the county to support culture and cultural activities, 25 by the head of the agency, in Cossectlon with the performance 26 including _visual arts, performing aria, science and historical 26 of promotional and other dutiee of the agency. xmmver. 27 easeuma and eahibltions, historic preservation, Literary sad ` 271 entertainment expenses obali be authorised only when meeting Ie media arts, festivals and special events, and astrk,PRff funds 20 with travel writers, tour brokers, or other persons cooaected ) " few county zoos and historic prapprtiesl ss-prav#de8-1y-3ewr 29 w3tht t" tourist industry- All travel and entertalumest- 30 and 45 percent shall be,alloeated by the *vasty to a 30 related expenditutes in excess of 910 made persuant to this 31 countywide convention and visitors buresa which, by ieteclocai 31 subsection nhall be substantiated by paid bills therefor. 6 17 ,-lj 6-. G) 2' --t FLORIDA SEPAIK - V992 S8 7160 Sh-►373-a: 11 and 1S percent of the electors in the county or 15 percent of 2 the electors in the subcounty special district In which the 3 tar is levied Cite a pstitloa with the board of county 4 comlmissionort; for a referendum to repeal the taxr the board of S i county eowmissioners shall caaee an election to be held for 6 the repeal of the tax vibich election shall be subject only to 7 the outstanding bonds for which the tax has been pledged. B 17) 11I11'OMAZIC ZXPMLPX70M (M RETI EMIT Or DDIMS.-- 9 Anything in this section to the contrary nottifttistsnding, if 10 the plan for tovrlst development approved by the governing 1t board of the county, as a#mwmkd Eroo time to time pursuant to 11 paragraph (,j(d), includes the aagmkaitione construction, 13 extension, enlargement, remodeling, repair, or SaWavement of Id a publicly owned and operated convention center, sports IS stadium, sports arena, coliseump or auditorium, the county t6 ordinance l.avylaq ani Imposing the tar abell automatically 17 expire upos the rettreweot of all bonds issued by the county to tot (Inancling Um sass; however, nothing heteln shall preclude 19 that county from enactiag As ordinance pursuant to the 20 provisions of this section reimposing a tourist development 21 tar, upon or following the expiration of the previous 22 ordinance. Z3 (B) PROIiTRITEo A,CTSf EMPORCAMM; P23MLTImS.- 24 (a) Any person who is t—ble hereunder oho fails or 25 retuses to charge and collect from the person Paying soy CD26 rentat or lease the taxes hems provided, either by Almsalf 27 or thro"h his agents or enployeeR, Is, in addition to being 21t personally liabte for the payment of the tar, guilty of a 29 weisdesraDor cr the first degree, punishable as provided in a. 30 775.082 or s. 77S.f8I_ 31 . 16 FUM11M StVATE - 1992 36-1373-42 SB 216C Isgreement and contract with the eonnty. has been gkVer the 2J prlwamy respansil►11itT far prcwoting tha County and its .t eonvtituent cities as a tlestisatten site for corventlon9. t trade abowu, ind pleasure travel, to to used for purposes Sr provided In subparaorspb (SZ(a)2• or 3. It *a-tbe-creat the 6' county is sot or is no longer a party to such set interiocs2 7� agxeeRent and contract, with a convention and visitecs bureau. e1 the county shall allocate the 4S percent of the proceeds for 9 the purpoore described in subparagraph 'S)Ja)2. or 3. to !iti--theteefter�-eR-s�esn+y-spat!-te-tire-ertrnge-oE-the i1 peeeeeds-rollected-E2ersee6-tnrdar4eg`eael+-eE-the-firm rat W. F-t (D f 2 years-afte r -the -ts:m-fe 1 tim P Abe-nl3eested-es-peearided int-web-sub-aabpesreg:wph-{3}-and-SAI-evesss-a►ere-each-eaeeRt Q' ::114 atseil-ba-a3tocated-to-the--Beast=-to-ba-sand-as-rrevide*-by a5 lEawr n " 6, 3. the penal:tiea provided in subsection t8j apply to O �7 the tax on ties sate of food, beverages, or alcoholic beverages O (D � � O authorised in this pstagraQTt. O(D 9 4. The provisions, of pa=aaraphs (4)(a) through (dl do not apply to the a02ption of the additional tax authorised 5s rN }+ �►� ~ ` tJ1 this paragraph. r• t✓ (o)I. In addition to any otbe[ tax Which is !apogee N23 puzmuant to this section, a high tourism impact county rosy 24 Impo" as additional i-percent tax on the exercise of the 25 privilege described in paragraph (a) by extraordinary vote of 26 the governing board of the eonaty. The tax reveeaes received 27 pursuant to this paragraph shall be used for one or more of 24 the authorized uses pueseaet to subsection (5). 39 2. A county la considered to be a high tovrtgn Impact 3t covaty after the Deparunent of Reve»ae has certified to such 31, county that the sales subject to the tax levied pursuant to 9 1 FLORIDA $1"It. - 1932 SIR 2160 36-1373-32 Itbls section exceeded $600 'Pillion during the previous 2calendar year. or +rare at least IS percent of the County's 3 total taxable sales ndsr part I of cbepter 212 wham ti:e A idea subject to the tax levied pursuant to thin section wrre 5 a winiwar of $200 allllgm, except that no county authorized to 6 levy a convention development tax pecasast to s. 212_0345 7 shall be coha.idered a high tosrias impact county. once a tt county quall£ies an a high tourism tupact county, It shall 9 retain this designation for tha period the sex Is levied 10 pursuant to this peragnnph• bl 3. The provision* of paragraphs (a)(a) through (d) 12 shall not. apply to the adoption of the additional tax 13 authorised in thin Daragzspb. The effective date of the levy 16 and irq" action of the tam authorized ander-thia paragraph 15 shall be the first day of the second nett' following approval 16 of the ordinance by the governing board or the first day of 17 any a$beaqueat swwth as say be epectEW in the ordinance. A 1st Certified copy of such ordlaincs shall be furnisberd by the 19 county to the department of Revenue within 10 days after 10 approval of such ordinance. 21 i;) OADINAM S LEVY TAX$ PROCEDME.-- 22 (a) The tourist development tax shall be levtod and 23 imposed pursuant to an ordinance containi.nt( the oovnty tourist 24 development plan prescribed under paragraph (c), enacted by 25 the governing board of the county the ozdinanoe levying and ` 28 i$npaaing the tour Lae development tax shall not be effective 27 unless the electors of the county or the election In the 2$ subcounty special dlstzlet to Abich the tax is to be levied 29 approve the ordinance avtboriziag the leer and imposition of 30 the tax, it aceordaace vith subsection 46). The efFective and i "position of the tax shall be the first 31date of the fear 10 FLORIDA SEWATE - 1992 SS 2160 Ct:s l� r;0 more Chan SD percent Of thQ 9eV4RUP6 ftCtn tee tourist I Ceuelcywent tar may bP pL#dq*4 to secure and liquidate revenue ' 7i i 11 bacde or revenus catasd[ng b•.mds Laiued for the porposes se• • 4 frctb is subparagraph (aid• Such revenue bonds and ra+enut r•i " 5 refunding bsnda nap be authorized and issued to -Ruch prieelpal T -•, b arrx*ats, with sacb interest rates and asenrtty datev. and E c• in, n 7 subject to snoo other cerma, eooditions, and Cuvaoants as the a governing board of the county shall provide. The Legislature H 9 intends that this paragraph shall be fall and compete 10 authority tot aceomplisbinq Ouch purgosas. but suet authority j '[ fT :I shall the Cupp lemental and additional to, and not in derogation -.0 12 of. any pavers now existing or later conferred under law -j!( to ta) No ordinance enacted by any county levying the tax CD fD I5 antborlaed by paragraphs 13)tb) and.(c) shall take effect 1 tr ` H s 16 until the ordinance levying and imposing the tam has been x �� M . 17 approved to a referendum election by n majorlty of else z ¢, ISelect»ra voting in sash election If_then county or by a H t4 aajorlty of the electors voting in the subcounty, spacial tax x r 10 dintrict effected by the tax. ,e* 21 (b) She governing board Of the county levying the tax �0' 21 shall arrange to place a question on the ballot at the next 23 regular or special election to be held within the county, 24 aubatnntlaliy as forlaxs: M• —Y 15 _...FOA the Tourist Development pax ` Tax � ..AGAINST the Tourist havelopmant T 27 CC) If a majorlty of tlu electors voting on the. ' ` t �rF '✓ 18 question approve the levy, the ordinance shall be deemed to to Ty h 29 in effect. ` 30 (d) In any case where a ratereA&M levying and i 311 imposing the tax has been approved pursuant to this section , I5 _ CM1VG% Words stricken are deletions$ words andarlined are additions. II FLURtwa SMATE 149i S8 2160 Ft0,ri l pA SEbA7F - I492 SS 2164 34-1373-42 1 implemented through service contracts and leaoes with personn 2 who maintain and operate adequate existing "cillties= 3 2. To promote and advertise tourisa In the State of 4 Florida and rationally and Intetnationallya 5 3. To fund conroention bureaus, tourlet buzeaus, 6 tourist lnforination centers, and news buceaug as county 7 agencies or by contract with the chambers or commerce or d glailax associations is the county; or D 4. 7b finance beach improvement, maintenance, 10 renourisheent, restoration, and erosion control, including 11 shoreline protection, enhancement, cleanup, or tantoration of 17Inland lakes and rivers to which there is public access. 13 (b) Tax revenues received pursuant to this section by 14 a county of less than 500,000 population i*poaing a tourist IS development tax any only be use; by that comaty for the 15 following purposes in addition to those purposes allowed 17 pursuant to paragraph (a)t to acquire, conatrue:t, extend, 1s ealarge, remodel, repair, improve, aal*taio, operate, or. 19 promote one or more mwaeuns, zoological parks, fisittng piers 20 or natuxe centers which are publicly owned and operated or 21 owned and operated by soot -for --profit organizations and open to 22 the public. All population fiymces relating to this 23 subsection nball be based an the ant reoeet population 24 estimates prepared puraaawt to the provisions of s. 156.901. c25 These population estimates shall be those LA effect on July 1 ?1":26 or each year. 1 21 Cc) The revenues to be derived fras the tourist ND 28 deve2op+nent tax may be pledged to secure and liquidate zevvette 29 bonds issued by the county for Use purposes set forth in 30 sobparagrapba tall. and 4a)4. or for the puzpose of refunding — 31 bonds previously issued for each purposes, or both) however, 14 da; of ►h.. 9roor.M1 *oath fol3o+elrq approval of tY rardiessncF by j r 2 re�orendro*, eta* -)reacrlbPd in subsectirnt i4;3, or the first dap 3 u.' a^y CMbnetlnsnt month as may be specified is tbwt ordinance. � t 4 A enertlfied c b opy of the ordinance ah�sll be furnished 1►1f the 5� county to the Department of Revenue with;* i0 days after • 61 approval of such ordinance. The govw.ving authority of any 71 oouwty levyi" such tax shall notary the departobent, xithim In 8 days wfter approval of the ordinance bl referendum. of tine 5 t1mo period during which the tax will be levied. 14) (b) At lvest 50 dais prior to the enactment of t1se 11 ordinance ievring the tax, the governing board of the corntr 12 shall adopt a -esclution establlsbinq cad appointing tht- �"', 13 mewhera of the county tourist development council, as I 14 prescriber So paragraph {r), and indicating the IRtentlon of 15 ttte county to consider th% tasetaent'of an ordinance lealUn tr " 161Ord imposing the tourist development tax. r• 17(c) P.Sor to enactment of the ordinance lervying add (D ¢, 1a LMW.sing the tax, the county touriat development council shall 19 prepare and submit to the governing board of the county for 00 20 its approval a plan for tourist development. 7be plan shell 21 set forth tht anticipated net tourist developme"t. tax_revenue O 22 to be derived by the county for the 24 months following the b23 levy of the taxi the tax district is which the tourist 24 development tax is proposed; and a list, to the order of r• 0 25 priority, of the proposed uses of the tax re+rauwt b e -iR' is 26 project or 92eciat use a3 the same are authorized under 27 subsection (5). The plat shall include the approximate cost 281 or expense allocation for each specific project or special 1 29, use. 30 (d) The governing board of the Bounty *hall adogt the 31 county plan for tourist developw-bot as part of the ce41nance W FL0R I DA SMTE - M2 36-13,13-92 S82160 FLORIDA SENATE - IM 36-1373-!►2 S8 2160 %.,t \...) 1 levying the tax. After enactment of the ordinance 1evy3.og ani [ 1 }ears, tela of office of the oriq.toal metnt!era snail be trims 2 imposing the ter,, the plan of tourist development nay not b^ j 2�ri►� pregcrlbed an the resolution rrgoired under paragraph (b). 3 substantially avenged except try ordinance enacted by me ? The coutCil shall meet at Ieaat once each quarter and, !eau 4 affirmative- vote of a majority plus One additional ScOb" of 4 t.imn tc t1se, &hall make recomnendationo to the county ; 5 the governing board. 5 governing board for the effective operators of the special 6. (*1 The governing board of each county which levies 6 projects or for uses of the tOUr13t deuelepxent tax revenue 7 and imposes a tourist development tax under this section she ! and p,-rEolm such other duties as may be preecrlDvd bo county a appoint an advised council to be known as the `...(swan of a ordinance or resolution. Tee council shall continuously 9 county)... Tourlst Development Council.` The council shall be 9 review expenditures 4f revennee from the tourist development 10 eatablished by ordinance and composed of rime- members who 1 10 trust fund and shall receive, at leant Quarterly, expendLtuce f tt shall be- appointed by the govermlytV board. The cheirtlas Of �j 11 reports Crom the county governing board or its designee. 12 the governing board of the county or any other member oC the f 12 tgpenditureo wblcn the council believes to be nuuthorised 13 governing board as desigmatea by t11s ebairntmn shall secari on 13 shall be reported to the county governing board end the 14 the couacli. Two members of the counell shall be elected 14 Department of Revere. ?M governing board and the department 15 slunielpat officials, one of whom shall be from the most 0 p H &CD 15J shall review the findings of the commeil and take a ro riate 1?P P 16 populous wunicipslity in the county or subc+3unty special Z .16 aclSaieistcwtive or j*Mcisl action to "mare compliance Write 17 taxing district lm wbich the tan is levied. Three members of � T-r {D 17 thia seectloa. The changes in the composition of the 19 the topsoil sball be owners or operators of motels, hotels, 0 16 oesberskip a the tourist development comecii sasdated hVI 19 recreational vehicle psrta, or other tourist acconvnodatlosa in U 0r.t,19 e✓ chapter 06-4, Law of Florida, shall not cause the 20 tht enemy and subject to the tax. Three seeebers of the' N � � 20 .-+. interruption of the currewt term of. any person who is a member 21 eouncll shall be persons who are involved In the tourist � � . 0 � 21 1 1 of a council oat may 7. 196G. 22 Wuetry ane3 who have desoostrated an Lsterest in tourist � � c ` ,0� �22 (5) AVTWRIM 03 t1P ItE1=1R--- 23 development, but who are not owners or operators of rnotela. %1 �+3 (s1 iU l clue reenuex received pucauant to this sectlan 24 hotels, recreational vehicle perks, or other toerint a ? A 4 by a county lspoaing the toarfst development tax shall be used 25 acco x>dations in the county and :subject to the tax. All p 25 by that county for the following purposes only: 26 ssembers of the council shall be electors of the county. The } e-'- 26 1. To acquire, construct., extend, enlarge, remodel, 27 governing board of the County shall have t1►e option of ` -j 27 rgw1r, lmprcve, Maintains operate, or promote ones or more t 28 designating the chairmen of the council or allowing the r V 76 palnllely oxned and operated convention centers, sports 29 cvnncll to else! a chairman. The chairmen shmlL be appointed 29 stadiums, ,eporte arenas, C011e:eu0s, or awdxtorivaea within th* �% 30 or elected annually and may be reelected or reappointed. The 34 boyrdacles of the canary ow sobcoancy special tazir+q district ZIS: 31 sicobers of the council shall nerve Eefr staggered terns of i 31 in Which the tax is levied- 11cxever, these purposes may be ,� 13 i '2 n*i•• • �. 1i'•h�' : +rl•'.4101klll0• '1 �q► aeliettons% weeds andeclined ire a�idMons. (Myna,tda elr�tleww era. d,.latiewb- ernrAw nnAPrt l.�n,1 mro •.iA: �:.� �•• �� t �I 'Ll H' i� KNIGHT TALL �4��► r � r r 14 %i �� Amendment language for SB 2160 - Sen. Meek 7/ apa Page 8, lilies �� es 153, sttike alt of said lines and i'.SCi�= ; rcent shall be used by the county, t assiS aenons who have becomes,, or_ar ;= _;!„,„_become, homeless. _This fc odic shall be mad_avai}ab1e,,,,Qr rtt„ ,: .r��v home}etiS sheltW fgodclothing.. me-carg, cot ,�elind al ohol. ` �;,.a use and mental hea treatm._., ant, etnklo rnent And training,education and F�yercent shall be used to seRport eggUmic development ctivities developing new_or expanded 17us, i.Desses or establishing Other miec Uat Stimulate new emlgvment Op2grtuniti sr T erccnt_shall be uged_to suunort economic deveo ment activities Promo* redevelopment activity in sltaaor blighted areas, as defined in chapter .W. Submitted into the public terms: blighted area s, 163.340, F.S. slum area .01161'n s. 163.340 record in connection with item r�%on -4 y Matty Hirc. City Clerk 92- 222 - I