HomeMy WebLinkAboutR-92-0124AM
U-92-224
2/13/92
RESOUMCN no.
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to Wes
WIGS, the City of Miami generates approximately forty-seven percent
(47%) of the revenue derived from taxes levied and coleoted by Dade County on
guest room a0commodations (bed tax) and food axed beverage services from
hospitality institutions; and
WHEREAS, the City of Miami. Beach has been granted the authority, by
State Law, to levy and collect such taxes from hospitality institutions within
the Miami Beach city limits; and
WHEREAS, the City of Miami is also desirous of being granted the the
same authority, by State law, to levy and collect such taxes from those
hospitality institutions located within the City of Miami;
NOW, 19l• 91 •' S• 81r BY THECOMMISSION OF / CITY OF ■ ■
•- rr•
Section 1. The recitals and findings contained in the Preamble to
this Resolution are hereby adopted by reference thereto and are incorporated
herein as if fully set forth in this Section.
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ILL-+.
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CITY Crrr41�: SSION
of
1 c 3 13 1992
RESOLU71ON No.
1
1
J-92-224
2/13/92
6 F
Rr'A7C1.IV.L.LCLL\ NO.
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WHEREAS, the City of Miami generates approximately forty-seven percent
(47%) of the revenue derived from taxes levied and collected by Dade County on
guest room aoc =odations (bed tax) and food and beverage services from
hospitality institutions; and
WHEREAS, the City of Miami Beach has been granted the authority, by
State Law, to levy and collect such taxes from hospitality institutions within
the Miami Beach city 1 imi.ts ; aar3
WHEREAS , the City of Miami is also desirous of being granted the the
same authority, by State Law, to levy and collect such taxes from those
hospitality institutions located within the City of Miami;
j<
NOW, THEREFORE, HE IT RESOLVED BY THE COMMISSION OF THE CITY OF MIAMI,
Section 1. The recitals and findings contained in the Preamble to
this Resolution are hereby adopted by reference thereto and are incorporated
herein as if fully set forth in this Section.
u
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j �0(C1A i 1�1t TIt l
CITY COI`>11 ISSION
I- c � xs a992
RESOLUTION No.
Section 2. The Miami City Commission here
by c-impresses, as a
priority, its intent to introduce legislation to be considered by the Florida,
State Legislature which will enable the City of Miami to (a) collect, or (b)
levy and. collect taxes derived from revenues collected by hospitality
institutions located within the City of Miami for guest room accommodations
and food and beverage services; further stipulating that said collection of
taxes does not represent a new tax or an escalation from those currently
levied and colleoted by Metropolitan Dade County.
Section 3. The City Clerk is hereby directed to transmit a copy
Of this Resolution to Governor Lawton Chiles and the Members of the Dade
County Delegation.
Section 4. This Resolution sha 1. become effective i=,ediately
upon its adoption.
I
� �, �,
MA / I LJ
CITY CLERK
APPPOM AS TO FORM AND C(lPOLTNESS .
• I I
CI'i'Y' ATTCJ
AQk7: esk: 52
-2-
XAVIER L.
35
CITY OF MIAMI, FLORIDA
INTER -OFFICE MEMORANDUM
TO: Cesar Odio DATE February 4th, 1992 FILE:
City Manager
SUBJECT : Discussion Items
FROM: Dr. Miriam Al nso, REFERENCES:
Vice Mayor
�,,�
� A& ENCLOSURES:
1. Discussion of proposed legislation during the 1992 Legislative
Session in regard to the placement of a constitutional
amendment(s) on the November 1992 ballot to limit increases in
homestead property valuation for ad valorem tax purposes.
2. Discussion of the Status of the matter regarding funds owed to
the City of Miami by Metropolitan Dade County for the pick-up of
tires dumped in the City of Miami.
3. Discussion of options available to the City of Miami to obtain
pick up services of tires dumped within City boundaries.
I ) __. � '} •'?
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a�,►.. A 2• 1 3. 92 1 2: 1 2 PM * HOL LAND &XN I GH T M I AM I 4_
fES 13 '92 11l3 HOLLA ,& KNIGHT TRLL P.14/14
d T �
Amendment language for SO 2160 - Sen. Meek
Page 8, lines 1 S-23,
strike all of said lines and
insert:
Eiftee percent shall be used by the county, to -assist persons who_hAve lxcome
o,�, arc about ,lo omen ometessd_ing1�, be made available for
emergencyhomeless el fMdLS1pLhjng, IDgd1cal counsgfing, alcoboL
ab se and menW beala trta emglo
yment and trainin i n and
• h`
Fejz
rew or xoande bus' tis s or establishing oth r projeCts that stimulate new
employment opportu .� s-
%n r used rt economic dcyglopment agtjvjtk5 promoting
ede_ vetopment ae ivi �Inm or blighted areast �s defined_ i haRter 163.
terms: blighted area s. 163.3 ►4, F.S.
slum area s, 163.340
FLORIDA SENATE - 1992
BY Senator Nook
SB 2160
36-1373-92
1
A bill to be entitled �
2
An act relating to the local option sales
3
taxes; amending s. 125.oio4, F.S.; authorizing
4
certain counties that impose a tourist
5
development tax on leases and rentals to impose
6
an additional tax on the sale of food,
7
beverages, or alcoholic beverages in hotels and
8
motels only or in hotels, motels, and certain
9
establishments; providing exemptions; requiring
10
a certified copy of the ordinance that
11
authorizes the additional tax to be furnished
.12
to the Department of Revenue within a certain
®
13
period of time; deleting certain exemptions;
14
reallocating the proceeds of the additional
15
tax; exempting the additional tax from certain
16
procedures; providing an effective date.
17
18
Be It Enacted by the Legislature of the State of Florida:
19
20
Section 1. Section 125.0104, Florida Statutes, is
21
amended to reads
22
125.0104 Tourist development tax; procedure for
23
levying; authorized uses; referendum; prohibitions; penalties;
24
enforcement.--
25
(1) SHORT TITLE. --This section shall be known and may
26
be cited as the "Local Option Tourist Develt)pment Act."
®
27
(2) APPLICATION. --The provisions Contained in chapter
28
212 apply to the administration of any tax levied pursuant to
29
this section.
30
(3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.--
31
KM
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r7N1Tpr! words II l•r+eWvn nro doloYlnngr wnrrla rtnrlorl1-4 a— +4A10-
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FLORIDA SENATE - 1992
36-1373-92
SB 2160
FLORIDA SENATE - 1992 SB 2160
36-1373-92
1
(a) It is declared to be the intent of the Legislature
1
(c) The tourist development tax shall be levied.
2
that every person who rents, leases, or lets for consideration
2
imposed, and set by the governing board of the county at a
3
any living quarters or accommodations in any hotel, apartment
3
rate of i or 2 percent of each dollar and major fraction of
4
hotel, motel, resort motel, apartment, apartment motel,
4
each dollar of the total consideration charged for such lease
5
roominghouse, mobile home park, recreational vehicle park, or
5
or rental. When receipt of consideration is by way of
6
condominium for a term of 6 months or less is exercising a
6
property other than money, the tax shall be levied and imposed
7
privilege which is subject to taxation under this section,
7
on the fair market value of such nonmonetary consideration.
8
unless such person rents, leases, or lets for consideration
8
(d) In addition to any 1-percent or 2-percent tax
9
any living quarters or accommodations which are exempt
9
imposed under paragraph (c), the governing board of the county
10
according to the provisions of chapter 212.
10
may levy, impose, and set an additional 1 percent of each
it
(b) Subject to the provisions of this section, any
11
dollar above the tax rate set under paragraph (c) by the
12
county in this state may levy and impose a tourist development
12
extraordinary vote of the governing board for the purposes set
13
tax on the exercise within its boundaries of the taxable
13
forth in subsection (5) or by referendum approval by the
14
privilege described in paragraph (a), except that there shall
14
registered electors within the county or subcounty special
15
be no additional levy under this section in any cities or
15
district. No county shall levy, impose, and set the tax
16
towns presently imposing a municipal resort tax as authorized
16
authorized under this paragraph unless the county has imposed
17
under chapter 67-930, Laws of Florida, and this section shall
17
the 1-percent or 2-percent tax authorized under paragraph (c)
18
not in any way affect the powers and existence of any tourist
18
for a minimum of 3 years prior to the effective date of the
19
development authority created pursuant to chapter 67-930, Laws
19
levy and imposition of the tax authorized by this paragraph.
20
of Florida. No county authorized to levy a convention
20
Revenues raised by the additional tax authorized under this
21
development tax pursuant to s. 212.0305, or to s. 8 of chapter
21
paragraph shall not be used for debt service on or refinancing
22
84-324, Laws of Florida, shall be allowed to levy more than
22
of existing facilities as specified in subparagraph (5)(a)l.
23
the 2-percent tax authorized by this section. A county may
23
unless approved by a resolution adopted by an extraordinary
24
elect to levy and impose the tourist development tax in a
24
majority of the total membership of the governing board of the
25
subcounty special district of the county. However, if a
25
county. If the 1-percent or 2-percent tax authorized in
26
county so elects to levy and impose the tax on a subcounty
26
paragraph (c) is levied within a subcounty special taxing
27
special district basis, the district shall embrace all or a
27
district, the additional tax authorized in this paragraph
28
significant contiguous portion of the county, and the county
28
shall only be levied therein. The provisions of paragraphs
29
shall assist the Department of Revenue in identifying the
29
(4)(a) through (d) shall not apply to the adoption of the
30
reO%ap units isdbjat to tax in the district.
�;�!
30
additional tax authorized in this paragraph. The effective
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date of the levy and imposition of the tax authorized under
2
3
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nnTNf1- WnrAg err4rken arP AalPt{nngt wnrAg nnAorllnoA arP aAAitlnna.
FLORIDA SENATE - 1992 SB 2160
36-1373-92
1
this paragraph shall be the first day of the second month
1
2
following approval of the ordinance by the governing board or
2
3
the first day of any subsequent month as may be specified in
3
4
the ordinance. A certified copy of such ordinance shall be
4
5
furnished by the county to the Department of Revenue within 10
5
6
days after approval of such ordinance.
6
7
(e) The tourist development tax shall be in addition
7
8
to any other tax imposed pursuant to chapter 212 and in
e
9
addition to all other taxes and fees and the consideration for
9
10
the rental or lease.
t0
11
(f) The tourist development tax shall be charged by
t1
12
the person receiving the consideration for the lease or
12
13
rental, and it shall be collected from the lessee, tenant, or
13
14
customer at the time of payment of the consideration for such
14
15
lease or rental.
15
16
(9) The person receiving the consideration for such
16
17
rental or lease shall receive, account for, and remit the tax
17
18
to the Department of Revenue at the time and in the manner
)8
•19
provided for persons who collect and remit taxes under s.
19
20
212.03. The same duties and privileges imposed by chapter 212
20
21
upon dealers in tangible property, respecting the collection
21
22
and remission of tax; the making of returns; the keeping of
22
23
books, records, and accounts; and compliance with the rules of
23
24
the Department of Revenue in the administration of that
24
25
chapter shall apply to and be binding upon all persons who are
25
26
subject to the provisions of this section. However, the
26
27
Department of Revenue may authorise a quarterly return and
27
28
payment when the tax remitted by the dealer for the preceding
28
29
quarter did not exceed $25.
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30
(h) The Department of Revenue shall keep records
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31
showing the amount of taxes collected, which records shall
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FLORIDA SENATE - 1992
36-1373-92
SB 2160
also include records disclosing the amount of taxes collected
for and from each county in which the tax authorized by this
section is applicable. These records shall be open for
inspection during the regular office hours of the Department
of Revenue, subject to the provisions of s. 213.053.
(i) Collections received by the Department of Revenue
from the tax, less costs of administration of this section,
shall be paid and returned monthly to the county which imposed
the tax, for use by the county in accordance with the
provisions of this section. They shall be placed in the
county tourist development trust fund of the respective
county, which shall be established by each county as a
condition precedent to receipt of such funds.
(j) The Department of Revenue is authorized to employ
persons and incur other expenses for which funds are
appropriated by the Legislature.
(k) The Department of Revenue shall promulgate such
rules and shall prescribe and publish such forms as may be
necessary to effectuate the purposes of this section.
(1) In addition to any other tax which is imposed
pursuant to this section, a county may impose up to an
additional 1-percent tax on the exercise of the privilege
described in paragraph (a) by majority vote of the governing
board of the county in order to pay the debt service on bonds
issued to finance the construction, reconstruction, or
renovation of a professional sports franchise facility. The
provision of paragraph (b; which prohibits any county
authorized to levy a convention development tax pursuant to a.
212.0305 from levying more than the 2-percent tax authorized
by this section, and the provisions of paragraphs (4)(a)
through (d), shall not apply to the additional tax authorized
5
M
i+
i
FLORIDA SENATE - 1992 SB 2160
36-1373-92
FLORIDA SENATE - 1992
36-1373-92
SB 2160
1
in this paragraph. The effective date of the levy and
1
ordinance shall be furnished by the county to the Department
2
imposition of the tax authorized under this paragraph shall be
2
of Revenue within 10 days after approval of such ordinance.
3
the first day of the second month following approval of the
3
(n)1. Any county, as defined in a. 125.011(1), which,
4
ordinance by the governing board or the first day of any
4
on January 1, 1989, imposes a tourist development tax on
5
subsequent month as may be specified in the ordinance. A
5
leases and rentals, may impose an additional tax, by ordinance
6
certified copy of such ordinance shall be furnished by the
6
adopted by a majority vote of the governing body, at the rate
7
county to the Department of Revenue within 10 days after
7
of 2 percent on the sale of food, beverages, or alcoholic
8
approval of such ordinance.
8
beverages in hotels and motels onlyr or in hotels, motels, and
9
(m) Any county which has imposed the additional 1-
9
establishments that are any-estabtfahment-which-is licensed
10
percent tax pursuant to paragraph (d) for a period of 1 year
10
the state to sell alcoholic beverages for consumption on the
premises, provided that this tax is not placed on alcoholic
11
may. by a majority plus one vote of the governing board of the
11
12
county, impose an additional tax of 2 percent of each dollar
12
beverages sold by the package for off -premises consumption.
Veterans', fraternal, and other chartered or incorporated
13
if the state is participating with the county in an economic
13
clubs licensed under s. 565.02(4) are exempt from this tax.
14
development project for which the additional 2-percent tax is
14
In addition, all transactions that are exempt from the state
15
necessary to retire the bonded indebtedness, if the state's
15
16
contribution toward the cost of the project does not exceed $3
16
sales tax are exempt from this tax. A certified copy of the
county ordinance that authorizes the imposition of this tax
17
million, and if the total cost of the project does not exceed
17
shall be furnished by the county to the Department of Revenue
18
$12 million. However, the additional tax imposed under this
18
within 10 days after the adoption of the ordinance. under-sT
19
paragraph may not be levied in any portion of the county which
19
20
is leased to another county. If the tax authorized in
20
565T82-except-any-establishment7-ether-then-s-hotel-or-matelT
21
paragraph (c) or paragraph (d) is levied within a subcounty
21
licensed-under-sT-563T83-or-aT-564TORT--Hewever7-if-en-dennary
22
special taxing district, the additional tax authorized in this
22
}7-}9897-the-county-ie-set-administering-the-teariat
23
paragraph shall only be levied therein. The provisions of
23
development-tax-parsnant-to-subsection-t48t7-the-governing
24
paragraphs (4)(a) through (d) shall not apply to the adoption
24
body -of -the -county -shell -not -adopt -the -ordinance -authorized -in
25
of the additional tax authorized in this paragraph. The
25
this-paragraph-until-dameary-+r-}998r
26
effective date of the levy and imposition of the tax
26
2.a. If the county imposes the tax authorized in this
27
authorized under this paragraph shall be the first day of the
27
paragraph on sales of food, beverages, or alcoholic beverages
28
second month following approval of the ordinance by the
28
in hotels and motels only. the proceeds of such tax shall be
29
governing board or the first day of any subsequent month as
29
allocated by the county to a countywide convention and
30
may be specified in the ordinance. A certified copy of such
30
visitors bureau which, by interlocal agreement and contract
31
31
with the county, has been given the primary responsibility for
(! G� — aa •� ? p �� •j !
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FLORIDA SENATE - 1992 SB 2160
36-1373-92
1
promoting the county and its constituent cities as a
1
2
destination site for conventions, trade shows, and pleasure
2
3
travel, to be used for purposes provided in subparagraph
3
4
(5)(a)2. or 3. if fn-the-event the county is not or is no
4
5
longer a party to such an interlocal agreement and contract
5
6
with a countywide convention and visitors bureau, the county
6
7
shall allocate the proceeds of such tax for the purposes
7
a
described in subparagraph (5)(a)2. or 3.
8
9
b. If the county impose$ the tax authorized in this
9
10
paragraph on sales of food, beverages, or alcoholic beverages
10
11
in hotels, motels, and establishments described in
11
12
subparagraph 1. any-estabiishment-which-to-iieensed-ender-eT
12
13
565T92, the proceeds from the tax shall be allocated as
13
14
follows:
14
15
Thirty fft--Per-the-first-i-rears-after-the-tax-ts
15
16
tmposedT-35 percent shall be used by the county, in its
16
17
discretion, to support economic improvement activities, which
17
18
may include, but are not limited to, programs alleviating the
18
19
causes of homelessness, promoting the redevelopment of
19
20
blighted areas, or developing new or expanded businesses or
20
21
establishing other projects that stimulate new employment
21
22
opportunities; provided at least 51 percent of that percentage
22
23
is dedicated to programs to alleviate homelessness: 25
23
24
revitalize-economically-blighted-areasT-28 percent shall be
24
25
used by the county to support culture and cultural activities,
25
26
including visual arts, performing arts science and historical
26
27
museums and exhibitions, historic preservation, literary and
0 0
27
28
media arts, festivals and special events, and marketing funds
28
29
for county zoos and historic properties( as-provided-by-iewr
29
30
and 45 percent shall be allocated by the county to a
30
31
countywids convention and visitors bureau which, by interlocal
31
FLORIDA SENATE - 1992
36-1373-92
SB 2160
agreement and contract with the county, has been given the
primary responsibility for promoting the county and its
constituent cities as a destination site for conventions,
trade shows, and pleasure travel, to be used for purposes
provided in subparagraph (5)(a)2. or 3. rf in -the -event the
county is not or is no longer a party to such an interlocal
agreement and contract with a convention and visitors bureau,
the county shall allocate the 45 percent of the proceeds for
the purposes described in subparagraph (5)(a)2. or 3.
tfft--ThereefterT-en-amount-egaai-to-the-average-of-the
preeeeds-eoiieeted-from-aneh-tux-during-eeeh-ef-the-first-3
rears-after-the-tax-is-imposed-shatt-be-aiteeated-as-provided
in -sub -sub -subparagraph -fit -and -any -excess -above -such -amount
shah-be-alloeated-to-the-county-to-be-used-on-provided-by
18VT
3. The penalties provided in subsection (8) apply to
the tax on the sale of food, beverages, or alcoholic beverages
authorized in this paragraph.
4. The provisions of paragra2he (4)(a) through d do
not apply to the adoption of the additional tax authorized in
this paragraph.
(o)1. In addition to any other tax which is imposed
pursuant to this section, a high tourism impact county may
impose an additional 1-percent tax on the exercise of the
privilege described in paragraph (a) by extraordinary vote of
the governing board of the county. The tax revenues received
pursuant to this paragraph shall be used for one or more of
the authorized uses pursuant to subsection (5).
2. A county is considered to be a high tourism impact
county after the Department of Revenue has certified to such
county that the sales subject to the tax levied pursuant to
9
r•nnTnr. m .s .,&.t.uo . aro rlRlahlnnsr wnrda nndorllnod are additio
ns,
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e
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14,
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FLORIDA SENATE - 1992
36-1373-92
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this section exceeded $600 million during the previous
calendar year, or were at least 18 percent of the county's
total taxable sales under part I of chapter 212 where the
sales subject to the tax levied pursuant to this section were
a minimum of $200 million, except that no county authorized to
levy a convention development tax pursuant to a. 212.0305
shall be considered a high tourism impact county. Once a
county qualifies as a high tourism impact county, it shall
retain this designation for the period the tax is levied
pursuant to this paragraph.
3. The provisions of paragraphs (4)(a) through (d)
shall not apply to the adoption of the additional tax
authorized in this paragraph. The effective date of the levy
and imposition of the tax authorized under this paragraph
shall be the first day of the second month following approval
of the ordinance by the governing board or the first day of
any subsequent month as may be specified in the ordinance. A
certified copy of such ordinance shall be furnished by the
county to the Department of Revenue within 10 days after
approval of such ordinance.
(4) ORDINANCE LEVY TAX; PROCEDURE. --
(a) The tourist development tax shall be levied and
imposed pursuant to an ordinance containing the county tourist
development plan prescribed under paragraph (c), enacted by
the governing board of the county. The ordinance levying and
imposing the tourist development tax shall not be effective
unless the electors of the county or the electors in the
subcounty special district in which the tax is to be levied
approve the ordinance authorizing the levy and imposition of
the tax, in accordance with subsection (6). The effective
data of the levy and imposition of the tax shall be the first
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to
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A
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FLORIDA SENATE - 1992
36-1373-92
SB 2160
day of the second month following approval of the ordinance by
referendum, as prescribed in subsection (6), or the first day
of any subsequent month as may be specified in the ordinance. j
A certified copy of the ordinance shall be furnished by the
county to the Department of Revenue within 10 days after
approval of such ordinance. The governing authority of any
county levying such tax shall notify the department, within 10
days after approval of the ordinance by referendum, of the
time period during which the tax will be levied.
(b) At least 60 days prior to the enactment of the
ordinance levying the tas, the governing board of the county
shall adopt a resolution establishing and appointing the
members of the county tourist development council, as
prescribed in paragraph (a), and indicating the intention of
the county to consider the enactment of an ordinance levying
and imposing the tourist development tax.
(c) Prior to enactment of the ordinance levying and
Imposing the tax, the county tourist development council shall
prepare and submit to the governing board of the county for
its approval a plan for tourist development. The plan shall
set forth the anticipated net tourist development tax revenue
to be derived by the county for the 24 months following the
levy of the tax; the tax district in which the tourist
development tax is proposed; and a list, in the order of
priority, of the proposed uses of the tax revenue by specific
project or special use as the same are authorized under
subsection (5). The plan shall include the approximate cost
or expense allocation for each specific project or special
use.
Flow
6"
1i
30 (d) The governing board of the county shall adopt the I
31 county plan for tourist development as part of the ordinance
11
rnnrwr.. wnrAn "*r+e*o" are drtr.tions: words underlined are additions.
FLORIDA SENATE - 1992
36-1373-92
SB 2160
1 levying the tax. After enactment of the ordinance levying and
2 imposing the tax, the plan of tourist development may not be
3 substantially amended except by ordinance enacted by an
4 affirmative vote of a majority plus one additional member of
5 the governing board.
6 (e) The governing hoard of each county which levies
7 and imposes a tourist development tax under this section shall
8 appoint an advisory council to be known as the "...(name of
9 county)... Tourist Development Council." The council shall be
10 established by ordinance and composed of nine members who
11 shall be appointed by the governing board. The chairman of
12 the governing board of the county or any other member of the
13 governing board as designated by the chairman shall serve on
14 the council. Two members of the council shall be elected
15 municipal officials, one of whom shall be from the most
16 populous municipality in the county or subcounty special
17 taxing district In which the tax Is levied. Three members of
18 the council shall be owners or operators of motels, hotels,
19 recreational vehicle parks, or other tourist accommodations in
20 the county and subject to the tax. Three members of the
21 council shall be persons who are involved in the tourist
22 industry and who have demonstrated an interest in tourist
23 development, but who are not owners or operators of motels,
24 hotels, recreational vehicle parks, or other tourist
25 accommodations in the county and subject to the tax. All
26 members of the council shall be electors of the county. The
27 governing board of the county shall have the option of
28 designating the chairman of the council or allowing the
29 council to elect a chairman. The chairman shall be appointed
30 or elected annually and may be reelected or reappointed. The
31 members of the council shall serve for staggered terms of 4
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FLORIDA SENATE - 1992
36-1373-92
SB 2160
1 years. The terms of office of the original members shall be
2 prescribed in the resolution required under paragraph (b).
3 The council shall meet at least once each quarter and, from
I4 time to time, shall make recommendations to the county
f 5 governing board for the effective operation of the special
` 6 projects or for uses of the tourist development tax revenue
7 and perform such other duties as may be prescribed by county
8 ordinance or resolution. The council shall continuously
9 review expenditures of revenues from the tourist development
10 trust fund and shall receive, at least quarterly, expenditure
11 reports from the county governing board or its designee.
12 Expenditures which the council believes to be unauthorized
13 shall be reported to the county governing board and the
14 Department of Revenue. The governing board and the department
15 shall review the findings of the council and take appropriate
16 administrative or judicial action to ensure compliance with
17 this section. The changes in the composition of the
18 membership of the tourist development council mandated by
19 chapter 86-4, Laws of Florida, shall not cause the
20 interruption of the current term of any person who is a member
21 of a council on May 7, 1986.
1 22 (5) AUTHORIZED USES OF REVENUE.--
23 (a) All tax revenues received pursuant to this section
24 by a county imposing the tourist development tax shall be used
25 by that county for the following purposes only:
26 1. To acquire, construct, extend, enlarge, remodel,
27 repair, improve, maintain, operate, or promote one or more
.J
28 publicly owned and operated convention centers, sports
29 stadiums, sports arenas, coliseums, or auditoriums within the
30 boundaries of the county or subcounty special taxing district
31 in which the tax is levied. However, these purposes may be
13
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FLORIDA SENATE - 1992 SB 2160
36-1373-92
1 implemented through service contracts and leases with persons
2 who maintain and operate adequate existing facilities;
3 2. To promote and advertise tourism in the State of
4 Florida and nationally and internationally;
5 3. To fund convention bureaus, tourist bureaus,
6 tourist information centers, and news bureaus as county
7 agencies or by contract with the chambers of commerce or
8 similar associations in the county; or
9 4. To finance beach improvement, maintenance,
10 renourishment, restoration, and erosion control, including
11 shoreline protection, enhancement, cleanup, or restoration of
12 inland 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 imposing a tourist
15 development tax may only be used by that county for the
16 following purposes in addition to those purposes allowed
17 pursuant to paragraph (a): to acquire, construct, extend,
18 enlarge, remodel, repair, improve, maintain, operate, or
19 promote one or more museums, zoological parks, fishing piers
20 or nature centers which are publicly owned and operated or
21 owned and operated by not -for -profit organizations and open to
22 the public. All population figures relating to this
23 subsection shall be based on the most recent population
24 estimates prepared pursuant to the provisions of s. 186.901.
25 These population estimates shall be those in effect on July 1
26 of each year.
27 (c) The revenues to be derived from the tourist
28 development tax may be pledged to secure and liquidate revenue
29 bonds issued by the county for the purposes set forth in
30 subparagraphs (a)1. and (a)4. or for the purpose of refunding
31 bonds previously issued for such purposes, or both; however,
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FLORIDA SENATE - 1992
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SB 2160
1 no more than 50 percent of the revenues from the tourist
2 development tax may be pledged to secure and liquidate revenue
3 bonds or revenue refunding bonds issued for the purposes set
4 forth in subparagraph (a)4. Such revenue bonds and revenue
5 refunding bonds may be authorized and issued in such principal
6 amounts, with such interest rates and maturity dates, and
7 subject to such other terms, conditions, and covenants as the
8 governing board of the county shall provide. The Legislature
9 intends that this paragraph shall be full and complete
10 authority for accomplishing such purposes, but such authority
11 shall be supplemental and additional to, and not in derogation
12 of, any powers now existing or later conferred under law.
13 (6) REFERENDUM.--
14 (a) No ordinance enacted by any county levying the tax
15 authorized by paragraphs (3)(b) and (c) shall take effect
16 until the ordinance levying and imposing the tax has been
17 approved in a referendum election by a majority of the
18 electors voting in such election in the county or by a
19 majority of the electors voting in the subcounty special tax
20 district affected by the tax.
21 (b) The governing board of the county levying the tax
22 shall arrange to place a question on the ballot at the next
23 regular or special election to be held within the county,
24 substantially as follows:
25 ....FOR the Tourist Development Tax
26 ....AGAINST the Tourist Development Tax.
27 (c) if a majority of the electors voting on the
28 question approve the levy, the ordinance shall be deemed to be
29 in effect.
30 (d) In any case where a referendum levying and
31 imposing the tax has been approved pursuant to this section
15
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FLORIDA SENATE - 1992 SB 2160 FLORIDA SENATE - 1992 SB 2160 1
36-1373-92 36-1373-92 ,
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and 15 percent of the electors in the county or 15 percent of
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(b) No person shall advertise or hold out to the
B
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the electors in the subcounty special district in which the
2
public in any manner, directly or indirectly, that he will
3
tax is levied file a petition with the board of county
3
absorb all or any part of the tax, that he will relieve the
4
commissioners for a referendum to repeal the tax, the board of
4
person paying the rental of the payment of all or any part of
5
county commissioners shall cause an election to be held for
5
the tax, or that the tax will not be added to the rental or
6
the repeal of the tax which election shall be subject only to
6
lease consideration or, when added, that it or any.part
7
the outstanding bonds for which the tax has been pledged.
7
thereof will be refunded or refused, either directly or
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(7) AUTOMATIC EXPIRATION ON RETIREMENT OF BONDS.--
8
indirectly, by any method whatsoever. Any person who
9
Anything in this section to the contrary notwithstanding, if
9
willfully violates any provision of this subsection is guilty
10
the plan for tourist development approved b the governing
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of a misdemeanor of the first degree, punishable as provided
4 P P
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board of the county, as amended from time to time pursuant to
11
in s. 775.082 or s. 775.083.
12
paragraph (4)(d), includes the acquisition, construction,
12
(c) The tax authorized to be levied by this section
13
extension, enlargement, remodeling, repair, or improvement of
13
shall constitute a lien on the property of the lessee,
i
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a publicly owned and operated convention center, sports
14
customer, or tenant in the same manner as, and shall be
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stadium, sports arena, coliseum, or auditorium, the county
15
collectible as are, liens authorized and imposed in as.
16
ordinance levying and imposing the tax shall automatically
16
713.67, 713.68, and 713.69.
17
expire upon the retirement of all bonds issued by the county
17
(9) COUNTY TOURISM PROMOTION AGENCIES. --In addition to
18
for financing the same; however, nothing herein shall preclude
18
any other powers and duties provided for agencies created for
19
that county from enacting an ordinance pursuant to the
19
the purpose of tourism promotion by a county levying the
20
provisions of this section reimposing a tourist development
20
tourist development tax, such agencies are authorized and
21
tax, upon or following the expiration of the previous
21
empowered to:
22
ordinance.
22
(a) Provide, arrange, and make expenditures for
23
(8) PROHIBITED ACTS; ENFORCEMENT; PENALTIES.--
23
transportation, lodging, meals, and other reasonable and
24
(a) Any person who is taxable hereunder who fails or
24
necessary items and services for such persons, as determined
25
refuses to charge and collect from the person paying any
25
by the head of the agency, in connection with the performance
26
rental or lease the taxes herein provided, either by himself
26
of promotional and other duties of the agency. However,
27
or through his agents or employees, is, in addition to being
to 40 27
entertainment expenses shall be authorized only when meeting
28
personally liable for the payment of the tax, guilty of a
28
with travel writers, tour brokers, or other persons connected
29
misdemeanor of the first degree, punishable as provided in s.
29
with the tourist industry. All travel and entertainment-
30
775.082 or s. 775.083.
30
related expenditures in excess of $10 made pursuant to this
31
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31
subsection shall be substantiated by paid bills therefor.
•� tr K •..
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FLORIDA SENATE - 1992
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Complete and detailed justification for all travel and
entertainment -related expenditures made pursuant to this
subsection shall be shown on the travel expense voucher or
attached thereto. Transportation and other incidental
expenses, other than those provided in s. 112.061, shall only
be authorized for officers and employees of the agency, other
authorized persons, travel writers, tour brokers, or other
persons connected with the tourist industry when traveling
pursuant to paragraph (c). All other transportation and
Incidental expenses pursuant to this subsection shall be as
provided in a. 112.061. Operational or promotional
advancements, as defined in s. 288.3S(4), obtained pursuant to
this subsection, shall not be commingled with any other funds.
(b) Pay by advancement or reimbursement, or a
combination thereof, the costs of per diem and incidental
expenses of officers and employees of the agency and other
authorized persons, for foreign travel at the current rates as
specified in the federal publication "Standardized Regulations
(Government Civilians, Foreign Areas)." The provisions of
this paragraph shall apply for any officer or employee of the
agency traveling in foreign countries for the purposes of
promoting tourism and travel to the county, if such travel
expenses are approved and certified by the agency head from
whose funds the traveler is paid. As used in this paragraph,
the term "authorized person" shall have the same meaning as
provided in s. 112.061(2)(e). With the exception of
provisions concerning rates of payment for per diem, the
provisions of s. 112.061 are applicable to the travel
described in this paragraph. As used in this paragraph,
"foreign travel" means all travel outside the United States.
Persons traveling in foreign countries pursuant to this
(' �.11 .
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FLORIDA SENATE - 1992
36-1373-92
SB 2160
1 subsection shall not be entitled to reimbursements or
2 advancements pursuant to 9. 112.061(6)(a)2.
3 (c) Pay by advancement or reimbursement, or by a
4 combination thereof, the actual reasonable and necessary costs
5 of travel, meals, lodging, and incidental expenses of officers
6 and employees of the agency and other authorised persons when
7 meeting with travel writers, tour brokers, or other persona
8 connected with the tourist industry, and while attending or
9 traveling in connection with travel or trade shows. With the
10 exception of provisions concerning rates of payment, the
11 provisions of s. 112.061 are applicable to the travel
12 described in this paragraph.
13 (10) LOCAL ADMINISTRATION OF TAX.--
14 (a) A county levying a tax under the provisions of
15 this section may be exempt from the requirements of this
16 section that the tax collected be remitted to the Department
17 of Revenue before being returned to the councy, and that such
18 tax be administered according to the provisions of part I of
19 chapter 212, if the county adopts an ordinance providing for
20 the collection and administration of the tax on a local basis.
21 (b) The ordinance shall include provision for, but
22 need not be limited to:
23 1. Initial collection of the tax to be made in the
24 same manner as the tax imposed under part I of _.hapter 212.
25 2. Designation of the local official to whom the tax
26 shall be remitted, and that official's powers and duties with
27 respect thereto. Tax revenues may be used only in accordance
28 with the provisions of this section.
29 3. Requirements respecting the keeping of appropriate
30 books, records, and accounts by those responsible for
31 collecting and administering the tax.
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FLORIDA SENATE - 1992
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SB 2160
4. Provision for payment of a dealer's credit as
required under part I of chapter 212.
S. A portion of the tax collected may be retained by
the county for costs of administration, but such portion shall
not exceed 3 percent of collections.
(c) A county adopting an ordinance providing for the
collection and administration of the tax on a local basis
shall also adopt an ordinance electing either to assume all
responsibility for auditing the records and accounts of
dealers, and assessing, collecting, and enforcing payments of
delinquent taxes, or to delegate such authority to the
Department of Revenue. If the county elects to assume such
responsibility, it may use any power granted in this section
to the department to determine the amount of tax, penalties,
and interest to be paid by each dealer and to enforce payment
of such tax, penalties, and interest. If the county delegates
such authority to the department, the department shall
distribute any collections so received, less costs of
administration, to the county. The amount deducted for costs
of administration by the department shall be used only for
those costs which are solely and directly attributable to
auditing, assessing, collecting, processing, and enforcing
payments of delinquent taxes authorized in this section. If a
county elects to delegate such authority to the department,
the department shall audit only those businesses in the county
that it audits pursuant to part I of chapter 212.
Section 2. This act shall take effect upon becoming a
laMV, �v
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FLORIDA SENATE - 1992 SB 2160
36-1373-92
1 ♦•�z•�s•s�,►►•sip►s,►,►ss►s�s,ts,►�s►►�rs►s�►is
2 SENATE SUMMARY
3 Revises the 2-percent tax on food and beverages which
certain counties may levy in addition to the tourist
4 development tax on leases and rentals. Provides that the
tax may be imposed on the sale of food, beverages, or
5 alcoholic beverages in hotels and motels only or in
hotels, motels, and certain establishments. The
6 establishments are those establishments that are licensed
by the state to sell alcoholic beverages for consumption
7 on the premises. Exempted are alcoholic beverages sold
by the package for off -premises consumption; certain
8 veterans', fraternal, and other chartered or incorporated
clubs; and transactions that are exempt from the state
9 sales tax. Counties must allocate the moneys in the
following manner: 30 percent to support economic
10 activities, not less than 51 percent of that percentage
to be dedicated to programs to alleviate homelessness; 25
11 percent to support cultural activities; and 45 percent
for a county convention center and visitors' bureau.
12 Currently funds are allocated: for the first 2 years, 35
percent to revitalize economically blighted areas; 20
13 percent "as provided by law"; and 45 percent for the
bureau.
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