Authorized Uses of I

6l8l2OLs
Authorized Uses of I st - 3'd Percent
(5) AUTHORIZED USES OF REVENUE._
' (a) All tax revenues received pursuant to this section
by a county imposing the
tourist development tax shall be used by that county for the following purposes
only:
To acquire, construct, extend, enlarge, remodel, repalr, lmprove, maintain,
operate, or promote one or more:
a. Publicly owned and operated convention centers. sports stadiums. sports
arenas, coliseums. or auditoriums within the boundaries of the county or subcounty speclal taxing district in which the tax is levied; or
b. Aquariums or museums that are publicly owned and operated or owned and
operated by not-for-profit organizations and open to the public, within the
boundaries of the county or sub-county special taxing district in which the tax ls
r l.
levied;
r 2. To promote
)
zoologlcal parks that are publicly owned and operated or owned
and operated by not-for-profit organizations and open to the public;
3. To promote and advertise tourism in this state and nationallv and
internationallv; however, if tax revenues are expended for an activity, service,
venue, or event, the activity, seryice, venue, or event must have as one of its main
ourooses the attraction of tourists as evidenced bv the oromotion of the activiw.
of I st-3rd Percent Cont.
Uses
>
4.
To fund
or by
ciatio ns
as cou
commerce or sl
contract
t ec am
in the county,
which may include any indirect administrative costs for services perfgrmed
by the counw on behdl
r 5.
"
To finance
or restoration
to whi
1S
as
e
identified
the
re
p
s
an
r ln counties
9f the
nd
a county as the
or eros
state's
in the
s
of fewer than 100.000 oooulation. uD to 'l 0 oercent
tal mey Ee r,rseil
facilities.
revenu
park
for beach
t
6/8/2o7s
The 4th Percent
(professionat sports
Franchise Facility Tax)
, (l)
ln addition to any other tax which is imposed
pursuant to this section, a county may impose up
to an additional I -percent tax on the exercise of
the privilege described in paragraph (a) by majoritv
vote of the governing board of the county in order
to:
Authorized Uses of the 4th Percent
l. Pay the debt service on bonds issued to finance the construction.
reconitruction, or renovation of a professional soorts franchise faq!l!q7,
or the acquisition, construction, retonstructiontr ren ion oFa
retained spring training franchise facility, either publicly owned and
oDerated, or oubliclv owned and ooerated bv the owner of a orofessional
sirorts franchlse or <ither lessee with sufficieht exoertise or financial
capability to operate such facility, and to pay the illanning and design
coits incLrred'prior to the issuahte of suih bondi.
2. Pay the debt service on bonds issued to finance the construction,
recon siructionl oilE n oVaE on oFa convention center, and to pav the
planninq and desiqn costs incurreUpiior to thCissu'ance of such bonds.
3. Pav the oDeration and maintenance costs of a convention center for
a oeririd of uo
e
tai for the purposes authorized in subparaqraph 2. may use the tax for
the ourooses enumerat€d in this subDaraoraDh. Anv counw that elects
to lew the tax for the Durooses authilrize-d in subolraoraoh 2. after -lulv
I , 2odo, may use the orodeeds of the tax to pay the oderation and
maintenance costs of a convention center for the life of the bonds.
4. Promote and advertise tourism in the state of Florida and nationall
ran
and tn ternat iona
owever, tax revenues are ex pen e
act ty, se rv ce, venue , or event, the activity, servi ce, venue or event
shall have as one ofi ts main ourooses the rttraction of tou rists as
evidenced by the oromo@t
to
rists
2
6/8lzo15
The 5th Perceht
(professional sports
Franchise Facility Tax)
>
n)
ln addition to any other tax that is imposed
under this section, a county that has imposed the
tax under paragraph (l) (4th Percent) may impose
an additional tax that is n oreater than I oercent
on the exercise of the privilege described in
paragraph (a) by a majority plus one vote of the
membership of the board of county commissioners
in order to:
Authorized Uses of the 5th Percent
)
I
Pay
the debt service on bonds issued to finance:
nof a faci lity
owned and
)
othe r
rn s.
)
b.
or
a
renovation of
owned
a
to
>
2. Promote and advertise tourism
nati
in the State of Florida and
ver, if tax revenues are
expendeil for an activity, service, venue, or -event, the activity,
seivice, venue, or evenf shall have as one of its main purpos-es the
attraction of tourists as evidenced by the promotion of the activity,
, venue, or event to tourists
3
6/8l2o7s
The 6th Percent (HighTourism tmpactTax)
(m) I. ln addltlon to any other tax which is lmpoied pursuant to thir iecflon. a
hioh tourism impact (ounty mav impose an additiohal I -oercent tax on the
exerclse ot the privilege described in paraqraph (a) by extraordlnarv vote of the
qovernihq board oftha couhW. The tdx revenues recaived-aiaainito tFIs
paragraph shall be uged for oie or more of the authorized'uses pursuant to
subsection (5). (l -3.d PerceniF
2.
A cou nty i! conside red to be a hi sh tou 5m tm
nt ol Revenue has certified tos c
un ty t
De
e le
$
tm
00m
su
,
I
)
a uth
except that no cou
pm ent tax pu rsuant to s,212
co
.o nce a cou qu
05
e
asa
h
under cha ptet 212
pu
e
after the
to
were a minimum
s
a convention
a high
conS
I h tourism im pact cou
s
tou.i 5m
,it
Monroe, Orange, Osceola, Walton Counties have enacted this
percent
4
o
ZO7
h dH6"fg
COMPARISON OF TOURIST DEVELOPMENT TAXES CHART
Name of Tax
lnitial Le\y
Triennial Penny
Debt for Prolessional
Sports Facility, Spring
Training Facility,
Convention Cenler (Debt
and O&lirl) & Promotion
High Tourism Penny
Eligible Countios
All counties.
exception
counties
which may levy a convention
dovelopment tax, any county may
levy th6 Triennlal Penny after it
has levied the lnitial Levy for at
least thre6 years.
All counties that have
previously levied a tourist
tax.
High tourism
as defined by statuta, to
include counties in which lhe
revenues from the tourist tax
base exceeded $600 million in
the provious year or in which
the tourist tax revenues ar€ at
least 1 8 percent of the sales
8F-
Debt for Professional Sports
Facility & Payment for Promotion
Penny
I
operating
promoting
or
or
canter,
a profassional sports
spring tmining facility
convention
paym.nt or op6*
costs of convenlion
centers financed with
lourist tax revenue or for
debt sgruice on and
c€rtain facilities,
t:li'?fl"Tl,li"J[]i'"n
lX','::t
improvements and
,, ,
,,
,
=
, -
rins
facilities.
,,
for
=
,'
goveming
which must provide
referendum approval ofthe
Pnor to adoption of ordinance,
the county must appoint a tourist
d€velopment council with
members as designated by
statut6. The council must adopt
a plan for tourist development,
including uses for the tourist tax
members of the county
above, counties with a
population ot fewer than 750,000
may uso the revenue to fund
zoological parks, nature centers
and fishino oierE.
may not levy the Triennial Penny.
tax. board.
construction of a professional
sports facility or for tourisl
..
promotlon.
promotron'
!9'!'it! Ft'otigni
=,
county
board.
members of the
govorning
of the county governing
which has levied
board.
te of tha
members of lhe county governing
board.
Monroe County, Orange
County, Osceola County Palm
B€ach County and Walton
County are high tourism
lmpact counties.
@Sarah M. Bleakley(2O1 1)
(o
(rr