H 6007

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  HB 6007  2026
1A bill to be entitled
2An act relating to tourist development taxes; amending
3s. 125.0104, F.S.; deleting a provision requiring a
4specified percentage of all tourist development tax
5revenues to be used to promote and advertise tourism;
6providing an effective date.
7
8    Be It Enacted by the Legislature of the State of Florida:
9
10Section 1.        Paragraph (a) of subsection (5) of section
11125.0104, Florida Statutes, is amended to read:
12125.0104        Tourist development tax; procedure for levying;
13authorized uses; referendum; enforcement.—
14(5)      AUTHORIZED USES OF REVENUE.—
15(a)      All tax revenues received pursuant to this section by
16a county imposing the tourist development tax shall be used by
17that county for the following purposes only:
181.      To acquire, construct, extend, enlarge, remodel,
19repair, improve, maintain, operate, or promote one or more:
20a.      Publicly owned and operated convention centers, sports
21stadiums, sports arenas, coliseums, or auditoriums within the
22boundaries of the county or subcounty special taxing district in
23which the tax is levied;
24b.      Auditoriums that are publicly owned but are operated by
25organizations that are exempt from federal taxation pursuant to
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26    26 U.S.C. s. 501(c)(3) and open to the public, within the
27    boundaries of the county or subcounty special taxing district in
28    which the tax is levied; or
29c.      Aquariums or museums that are publicly owned and
30    operated or owned and operated by not-for-profit organizations
31    and open to the public, within the boundaries of the county or
32    subcounty special taxing district in which the tax is levied;
332.      To promote zoological parks that are publicly owned and
34    operated or owned and operated by not-for-profit organizations
35    and open to the public;
363.      To promote and advertise tourism in this state and
37    nationally and internationally; however, if tax revenues are
38    expended for an activity, service, venue, or event, the
39    activity, service, venue, or event must have as one of its main
40    purposes the attraction of tourists as evidenced by the
41    promotion of the activity, service, venue, or event to tourists;
424.      To fund convention bureaus, tourist bureaus, tourist
43    information centers, and news bureaus as county agencies or by
44    contract with the chambers of commerce or similar associations
45    in the county, which may include any indirect administrative
46    costs for services performed by the county on behalf of the
47    promotion agency;
485.      To finance beach park facilities, or beach, channel,
49    estuary, or lagoon improvement, maintenance, renourishment,
50    restoration, and erosion control, including construction of
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51    beach groins and shoreline protection, enhancement, cleanup, or
52    restoration of inland lakes and rivers to which there is public
53    access as those uses relate to the physical preservation of the
54    beach, shoreline, channel, estuary, lagoon, or inland lake or
55    river. However, any funds identified by a county as the local
56    matching source for beach renourishment, restoration, or erosion
57    control projects included in the long-range budget plan of the
58    state's Beach Management Plan, pursuant to s. 161.091, or funds
59    contractually obligated by a county in the financial plan for a
60    federally authorized shore protection project may not be used or
61    loaned for any other purpose. In counties of fewer than 100,000
62    population, up to 10 percent of the revenues from the tourist
63    development tax may be used for beach park facilities;
646.      To acquire, construct, extend, enlarge, remodel,
65    repair, improve, maintain, operate, or finance public facilities
66    within the boundaries of the county or subcounty special taxing
67    district in which the tax is levied, if the public facilities
68    are needed to increase tourist-related business activities in
69    the county or subcounty special district and are recommended by
70    the county tourist development council created pursuant to
71    paragraph (4)(e). Tax revenues may be used for any related land
72    acquisition, land improvement, design and engineering costs, and
73    all other professional and related costs required to bring the
74    public facilities into service. As used in this subparagraph,
75    the term "public facilities" means major capital improvements
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76     that have a life expectancy of 5 or more years, including, but
77     not limited to, transportation, sanitary sewer, solid waste,
78     drainage, potable water, and pedestrian facilities. Tax revenues
79     may be used for these purposes only if the following conditions
80     are satisfied:
81a.      In the county fiscal year immediately preceding the
82     fiscal year in which the tax revenues were initially used for
83     such purposes, at least $10 million in tourist development tax
84     revenue was received or the county is a fiscally constrained
85     county, as described in s. 218.67(1), located adjacent to the
86     Gulf of America or the Atlantic Ocean;
87b.      The county governing board approves the use for the
88     proposed public facilities by a vote of at least two-thirds of
89     its membership;
90c.      No more than 70 percent of the cost of the proposed
91     public facilities will be paid for with tourist development tax
92     revenues, and sources of funding for the remaining cost are
93     identified and confirmed by the county governing board; and
94d.      At least 40 percent of all tourist development tax
95     revenues collected in the county are spent to promote and
96     advertise tourism as provided by this subsection; and
97d.e.        An independent professional analysis, performed at
98     the expense of the county tourist development council,
99     demonstrates the positive impact of the infrastructure project
100    on tourist-related businesses in the county; or
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1017.      To employ, train, equip, insure, or otherwise fund the
102    provision of lifeguards certified by the American Red Cross, the
103    Y.M.C.A., or an equivalent nationally recognized aquatic
104    training program, for beaches on the Gulf of America or the
105    Atlantic Ocean.
106
107    Subparagraphs 1. and 2. may be implemented through service
108    contracts and leases with lessees that have sufficient expertise
109    or financial capability to operate such facilities.
110Section 2.       This act shall take effect July 1, 2026.
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