Section 125.0104 Tourist development tax
125.0104 Tourist development tax; procedure for levying;
authorized uses; referendum; enforcement.
(1) SHORT TITLE.--This section shall be known and may be cited as the
"Local Option Tourist Development Act."
(2) APPLICATION; DEFINITIONS.--
(a) Application.--The provisions contained in chapter 212 apply to the
administration of any tax levied pursuant to this section.
(b) Definitions.--For purposes of this section:
1. "Promotion" means marketing or advertising designed to
increase tourist-related business activities.
2. "Tourist" means a person who participates in trade or
recreation activities outside the county of his or her permanent residence or who rents or
leases transient accommodations as described in paragraph (3)(a).
(3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.--
(a) It is declared to be the intent of the Legislature that every person
who rents, leases, or lets for consideration any living quarters or accommodations in any
hotel, apartment hotel, motel, resort motel, apartment, apartment motel, roominghouse,
mobile home park, recreational vehicle park, or condominium for a term of 6 months or less
is exercising a privilege which is subject to taxation under this section, unless such
person rents, leases, or lets for consideration any living quarters or accommodations
which are exempt according to the provisions of chapter 212.
(b) Subject to the provisions of this section, any county in this state
may levy and impose a tourist development tax on the exercise within its boundaries of the
taxable privilege described in paragraph (a), except that there shall be no additional
levy under this section in any cities or towns presently imposing a municipal resort tax
as authorized under chapter 67-930, Laws of Florida, and this section shall not in any way
affect the powers and existence of any tourist development authority created pursuant to
chapter 67-930, Laws of Florida. No county authorized to levy a convention development tax
pursuant to s. 212.0305, or to s. 8 of chapter 84-324, Laws of Florida, shall be allowed
to levy more than the 2-percent tax authorized by this section. A county may elect to levy
and impose the tourist development tax in a subcounty special district of the county.
However, if a county so elects to levy and impose the tax on a subcounty special district
basis, the district shall embrace all or a significant contiguous portion of the county,
and the county shall assist the Department of Revenue in identifying the rental units
subject to tax in the district.
(c) The tourist development tax shall be levied, imposed, and set by the
governing board of the county at a rate of 1 percent or 2 percent of each dollar and major
fraction of each dollar of the total consideration charged for such lease or rental. When
receipt of consideration is by way of property other than money, the tax shall be levied
and imposed on the fair market value of such nonmonetary consideration.
(d) In addition to any 1-percent or 2-percent tax imposed under paragraph
(c), the governing board of the county may levy, impose, and set an additional 1 percent
of each dollar above the tax rate set under paragraph (c) by the extraordinary vote of the
governing board for the purposes set forth in subsection (5) or by referendum approval by
the registered electors within the county or subcounty special district. No county shall
levy, impose, and set the tax authorized under this paragraph unless the county has
imposed the 1-percent or 2-percent tax authorized under paragraph (c) for a minimum of 3
years prior to the effective date of the levy and imposition of the tax authorized by this
paragraph. Revenues raised by the additional tax authorized under this paragraph shall not
be used for debt service on or refinancing of existing facilities as specified in
subparagraph (5)(a)1. unless approved by a resolution adopted by an extraordinary majority
of the total membership of the governing board of the county. If the 1-percent or
2-percent tax authorized in paragraph (c) is levied within a subcounty special taxing
district, the additional tax authorized in this paragraph shall only be levied therein.
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.
(e) The tourist development tax shall be in addition to any other tax
imposed pursuant to chapter 212 and in addition to all other taxes and fees and the
consideration for the rental or lease.
(f) The tourist development tax shall be charged by the person receiving
the consideration for the lease or rental, and it shall be collected from the lessee,
tenant, or customer at the time of payment of the consideration for such lease or rental.
(g) The person receiving the consideration for such rental or lease shall
receive, account for, and remit the tax to the Department of Revenue at the time and in
the manner provided for persons who collect and remit taxes under s. 212.03. The same
duties and privileges imposed by chapter 212 upon dealers in tangible property, respecting
the collection and remission of tax; the making of returns; the keeping of books, records,
and accounts; and compliance with the rules of the Department of Revenue in the
administration of that chapter shall apply to and be binding upon all persons who are
subject to the provisions of this section. However, the Department of Revenue may
authorize a quarterly return and payment when the tax remitted by the dealer for the
preceding quarter did not exceed $25.
(h) The Department of Revenue shall keep records showing the amount of
taxes collected, which records shall 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.
(l) 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:
1. Pay the debt service on bonds issued to finance the construction,
reconstruction, or renovation of a professional sports franchise facility, either publicly
owned and operated, or publicly owned and operated by the owner of a professional sports
franchise or other lessee with sufficient expertise or financial capability to operate
such facility, and to pay the planning and design costs incurred prior to the issuance of
such bonds.
2. Pay the debt service on bonds issued to finance the construction,
reconstruction, or renovation of a convention center, and to pay the planning and design
costs incurred prior to the issuance of such bonds.
3. Pay the operation and maintenance costs of a convention center for a
period of up to 10 years. Only counties that have elected to levy the tax for the purposes
authorized in subparagraph 2. may use the tax for the purposes enumerated in this
subparagraph.
The provision of paragraph (b) which prohibits any county authorized to levy a
convention development tax pursuant to s. 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 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.
(m)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 this section exceeded $600 million during the previous calendar year,
or were at least 18 percent of the county's total taxable sales under 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
s. 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.
1(n) In addition to any other tax that is imposed under this section, a
county that has imposed the tax under paragraph (l) may impose an additional tax that is
no greater than 1 percent 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
pay the debt service on bonds issued to finance the construction, reconstruction, or
renovation of a facility either publicly owned and operated, or publicly owned and
operated by the owner of a professional sports franchise or other lessee with sufficient
expertise or financial capability to operate such facility, and to pay the planning and
design costs incurred prior to the issuance of such bonds for a new professional sports
franchise as defined in s. 288.1162. A county that imposes the tax authorized in this
paragraph may not expend any ad valorem tax revenues for the construction, reconstruction,
or renovation of that facility. The provision of paragraph (b) which prohibits any county
authorized to levy a convention development tax pursuant to s. 212.0305 from levying more
than the 2-percent tax authorized by this section shall not apply to the additional tax
authorized by this paragraph in counties which levy convention development taxes pursuant
to s. 212.0305(4)(a). Subsection (4) does 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 is the first day of the second month following approval of
the ordinance by the board of county commissioners or the first day of any subsequent
month 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 the 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 date of the levy and imposition of the tax shall be the first 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. 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
tax, 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 (e), 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.
(d) The governing board of the county shall adopt the county plan for
tourist development as part of the ordinance levying the tax. After enactment of the
ordinance levying and imposing the tax, the plan of tourist development may not be
substantially amended except by ordinance enacted by an affirmative vote of a majority
plus one additional member of the governing board.
(e) The governing board of each county which levies and imposes a tourist
development tax under this section shall appoint an advisory council to be known as the
" (name of county) Tourist Development Council." The council shall be
established by ordinance and composed of nine members who shall be appointed by the
governing board. The chair of the governing board of the county or any other member of the
governing board as designated by the chair shall serve on the council. Two members of the
council shall be elected municipal officials, at least one of whom shall be from the most
populous municipality in the county or subcounty special taxing district in which the tax
is levied. Six members of the council shall be persons who are involved in the tourist
industry and who have demonstrated an interest in tourist development, of which members,
not less than three nor more than four shall be owners or operators of motels, hotels,
recreational vehicle parks, or other tourist accommodations in the county and subject to
the tax. All members of the council shall be electors of the county. The governing board
of the county shall have the option of designating the chair of the council or allowing
the council to elect a chair. The chair shall be appointed or elected annually and may be
reelected or reappointed. The members of the council shall serve for staggered terms of 4
years. The terms of office of the original members shall be prescribed in the resolution
required under paragraph (b). The council shall meet at least once each quarter and, from
time to time, shall make recommendations to the county governing board for the effective
operation of the special projects or for uses of the tourist development tax revenue and
perform such other duties as may be prescribed by county ordinance or resolution. The
council shall continuously review expenditures of revenues from the tourist development
trust fund and shall receive, at least quarterly, expenditure reports from the county
governing board or its designee. Expenditures which the council believes to be
unauthorized shall be reported to the county governing board and the Department of
Revenue. The governing board and the department shall review the findings of the council
and take appropriate administrative or judicial action to ensure compliance with this
section. The changes in the composition of the membership of the tourist development
council mandated by chapter 86-4, Laws of Florida, and this act shall not cause the
interruption of the current term of any person who is a member of a council on October 1,
1996.
(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:
1. To acquire, construct, extend, enlarge, remodel, repair, improve,
maintain, operate, or promote one or more publicly owned and operated convention centers,
sports stadiums, sports arenas, coliseums, or auditoriums, 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 subcounty special taxing district in which
the tax is levied. Tax revenues received pursuant to this section may also be used for
promotion of zoological parks that are publicly owned and operated or owned and operated
by not-for-profit organizations and open to the public. However, these purposes may be
implemented through service contracts and leases with lessees with sufficient expertise or
financial capability to operate such facilities;
2. To promote and advertise tourism in the State of Florida and nationally
and internationally; however, if tax revenues are expended for an activity, service,
venue, or event, the activity, service, venue, or event shall have as one of its main
purposes the attraction of tourists as evidenced by the promotion of the activity,
service, venue, or event to tourists;
3. To fund convention bureaus, tourist bureaus, tourist information
centers, and news bureaus as county agencies or by contract with the chambers of commerce
or similar associations in the county, which may include any indirect administrative costs
for services performed by the county on behalf of the promotion agency; or
4. To finance beach park facilities or beach improvement, maintenance,
renourishment, restoration, and erosion control, including shoreline protection,
enhancement, cleanup, or restoration of inland lakes and rivers to which there is public
access as those uses relate to the physical preservation of the beach, shoreline, or
inland lake or river. In counties of less than 100,000 population, no more than 10 percent
of the revenues from the tourist development tax may be used for beach park facilities.
(b) Tax revenues received pursuant to this section by a county of less
than 600,000 population imposing a tourist development tax may only be used by that county
for the following purposes in addition to those purposes allowed pursuant to paragraph
(a): to acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate,
or promote one or more zoological parks, fishing piers or nature centers which are
publicly owned and operated or owned and operated by not-for-profit organizations and open
to the public. All population figures relating to this subsection shall be based on the
most recent population estimates prepared pursuant to the provisions of s. 186.901. These
population estimates shall be those in effect on July 1 of each year.
(c) The revenues to be derived from the tourist development tax may be
pledged to secure and liquidate revenue bonds issued by the county for the purposes set
forth in subparagraphs (a)1. and 4. or for the purpose of refunding bonds previously
issued for such purposes, or both; however, no more than 50 percent of the revenues from
the tourist development tax may be pledged to secure and liquidate revenue bonds or
revenue refunding bonds issued for the purposes set forth in subparagraph (a)4. Such
revenue bonds and revenue refunding bonds may be authorized and issued in such principal
amounts, with such interest rates and maturity dates, and subject to such other terms,
conditions, and covenants as the governing board of the county shall provide. The
Legislature intends that this paragraph shall be full and complete authority for
accomplishing such purposes, but such authority shall be supplemental and additional to,
and not in derogation of, any powers now existing or later conferred under law.
(d) Any use of the local option tourist development tax revenues collected
pursuant to this section for a purpose not expressly authorized by paragraph (3)(l) or
2paragraph (3)(o) or paragraph (a), paragraph (b), or paragraph (c) of this subsection is
expressly prohibited.
(6) REFERENDUM.--
(a) No ordinance enacted by any county levying the tax authorized by
paragraphs (3)(b) and (c) shall take effect until the ordinance levying and imposing the
tax has been approved in a referendum election by a majority of the electors voting in
such election in the county or by a majority of the electors voting in the subcounty
special tax district affected by the tax.
(b) The governing board of the county levying the tax shall arrange to
place a question on the ballot at the next regular or special election to be held within
the county, substantially as follows:
_____FOR the Tourist Development Tax
_____AGAINST the Tourist Development Tax.
(c) If a majority of the electors voting on the question approve the levy,
the ordinance shall be deemed to be in effect.
(d) In any case where a referendum levying and imposing the tax has been
approved pursuant to this section and 15 percent of the electors in the county or 15
percent of the electors in the subcounty special district in which the tax is levied file
a petition with the board of county commissioners for a referendum to repeal the tax, the
board of county commissioners shall cause an election to be held for the repeal of the tax
which election shall be subject only to the outstanding bonds for which the tax has been
pledged.
(7) AUTOMATIC EXPIRATION ON RETIREMENT OF BONDS.--Anything in this section
to the contrary notwithstanding, if the plan for tourist development approved by the
governing board of the county, as amended from time to time pursuant to paragraph (4)(d),
includes the acquisition, construction, extension, enlargement, remodeling, repair, or
improvement of a publicly owned and operated convention center, sports stadium, sports
arena, coliseum, or auditorium, or a museum that is publicly owned and operated or owned
and operated by a not-for-profit organization, the county ordinance levying and imposing
the tax shall automatically expire upon the retirement of all bonds issued by the county
for financing the same; however, nothing herein shall preclude that county from enacting
an ordinance pursuant to the provisions of this section reimposing a tourist development
tax, upon or following the expiration of the previous ordinance.
(8) PROHIBITED ACTS; ENFORCEMENT; PENALTIES.--
(a) Any person who is taxable hereunder who fails or refuses to charge and
collect from the person paying any rental or lease the taxes herein provided, either by
himself or herself or through agents or employees, is, in addition to being personally
liable for the payment of the tax, guilty of a misdemeanor of the first degree, punishable
as provided in s. 775.082 or s. 775.083.
(b) No person shall advertise or hold out to the public in any manner,
directly or indirectly, that he or she will absorb all or any part of the tax, that he or
she will relieve the person paying the rental of the payment of all or any part of the
tax, or that the tax will not be added to the rental or lease consideration or, when
added, that it or any part thereof will be refunded or refused, either directly or
indirectly, by any method whatsoever. Any person who willfully violates any provision of
this subsection is guilty of a misdemeanor of the first degree, punishable as provided in
s. 775.082 or s. 775.083.
(c) The tax authorized to be levied by this section shall constitute a
lien on the property of the lessee, customer, or tenant in the same manner as, and shall
be collectible as are, liens authorized and imposed in ss. 713.67, 713.68, and 713.69.
(9) COUNTY TOURISM PROMOTION AGENCIES.--In addition to any other powers
and duties provided for agencies created for the purpose of tourism promotion by a county
levying the tourist development tax, such agencies are authorized and empowered to:
(a) Provide, arrange, and make expenditures for transportation, lodging,
meals, and other reasonable and necessary items and services for such persons, as
determined by the head of the agency, in connection with the performance of promotional
and other duties of the agency. However, entertainment expenses shall be authorized only
when meeting with travel writers, tour brokers, or other persons connected with the
tourist industry. All travel and entertainment-related expenditures in excess of $10 made
pursuant to this subsection shall be substantiated by paid bills
therefor. 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 s. 112.061. Operational or
promotional advancements, as defined in s. 288.35(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 subsection shall not be entitled to
reimbursements or advancements pursuant to s. 112.061(6)(a)2.
(c) Pay by advancement or reimbursement, or by a combination thereof, the
actual reasonable and necessary costs of travel, meals, lodging, and incidental expenses
of officers and employees of the agency and other authorized persons when meeting with
travel writers, tour brokers, or other persons connected with the tourist industry, and
while attending or traveling in connection with travel or trade shows. With the exception
of provisions concerning rates of payment, the provisions of s. 112.061 are applicable to
the travel described in this paragraph.
(d) Undertake marketing research and advertising research studies and
provide reservations services and convention and meetings booking services consistent with
the authorized uses of revenue as set forth in subsection (5).
1. Information given to a county tourism promotion agency which, if
released, would reveal the identity of persons or entities who provide data or other
information as a response to a sales promotion effort, an advertisement, or a research
project or whose names, addresses, meeting or convention plan information or
accommodations or other visitation needs become booking or reservation list data, is
exempt from s. 119.07(1) and from s. 24(a), Art. I of the State Constitution.
2. The following information, when held by a county tourism promotion
agency, is exempt from s. 119.07(1) and from s. 24(a), Art. I of the State Constitution:
a. A trade secret, as defined in s. 812.081.
b. Booking business records, as defined in s. 255.047.
c. Trade secrets and commercial or financial information gathered from a
person and privileged or confidential, as defined and interpreted under 5 U.S.C. s.
552(b)(4), or any amendments thereto.
(10) LOCAL ADMINISTRATION OF TAX.--
(a) A county levying a tax under this section or s. 125.0108 may be
exempted from the requirements of the respective section that:
1. The tax collected be remitted to the Department of Revenue before being
returned to the county; and
2. The tax be administered according to chapter 212, if the county adopts
an ordinance providing for the local collection and administration of the tax.
(b) The ordinance shall include provision for, but need not be limited to:
1. Initial collection of the tax to be made in the same manner as the tax
imposed under chapter 212.
2. Designation of the local official to whom the tax shall be remitted,
and that official's powers and duties with respect thereto. Tax revenues may be used only
in accordance with the provisions of this section.
3. Requirements respecting the keeping of appropriate books, records, and
accounts by those responsible for collecting and administering the tax.
4. Provision for payment of a dealer's credit as required under chapter
212.
5. 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 shall be bound by all rules promulgated by the Department of Revenue
pursuant to paragraph (3)(k), as well as those rules pertaining to the sales and use tax
on transient rentals imposed by s. 212.03. The county 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 chapter 212.
(11) INTEREST PAID ON DISTRIBUTIONS.--
(a) Interest shall be paid on undistributed taxes collected and remitted
to the Department of Revenue under this section. Such interest shall be included along
with the tax proceeds distributed to the counties and shall be paid from moneys
transferred from the General Revenue Fund. The department shall calculate the interest for
net tax distributions using the average daily rate that was earned by the State Treasury
for the preceding calendar quarter and paid to the General Revenue Fund. This rate shall
be certified by the Treasurer to the department by the 20th day following the close of
each quarter.
(b) The interest applicable to taxes collected under this section shall be
calculated by multiplying the tax amounts to be distributed times the daily rate times the
number of days after the third working day following the date the tax is due and payable
pursuant to s. 212.11 until the date the department issues a voucher to request the
Comptroller to issue the payment warrant. The warrant shall be issued within 7 days after
the request.
(c) If an overdistribution of taxes is made by the department, interest
shall be paid on the overpaid amount beginning on the date the warrant including the
overpayment was issued until the third working day following the due date of the payment
period from which the overpayment is being deducted. The interest on an overpayment shall
be calculated using the average daily rate from the applicable calendar quarter and shall
be deducted from moneys distributed to the county under this section.
History.--ss. 1, 2, 3, 4, 5, 6, 7, 8, ch. 77-209; s. 3, ch. 79-359; s. 72, ch.
79-400; s. 4, ch. 80-209; s. 2, ch. 80-222; s. 5, ch. 83-297; s. 1, ch. 83-321; s. 40, ch.
85-55; s. 1, ch. 86-4; s. 76, ch. 86-163; s. 61, ch. 87-6; s. 1, ch. 87-99; s. 35, ch.
87-101; s. 1, ch. 87-175; s. 5, ch. 87-280; s. 4, ch. 88-226; s. 6, ch. 88-243; s. 2, ch.
89-217; ss. 31, 66, ch. 89-356; s. 2, ch. 89-362; s. 1, ch. 90-107; s. 1, ch. 90-349; s.
81, ch. 91-45; s. 230, ch. 91-224; s. 3, ch. 92-175; s. 1, ch. 92-204; s. 32, ch. 92-320;
s. 4, ch. 93-233; s. 1, ch. 94-275; s. 3, ch. 94-314; s. 37, ch. 94-338; s. 3, ch. 94-353;
s. 1, ch. 95-133; s. 1434, ch. 95-147; s. 3, ch. 95-304; s. 1, ch. 95-360; s. 1, ch.
95-416; ss. 44, 46, ch. 96-397; s. 43, ch. 96-406; s. 15, ch. 97-99; s. 1, ch. 98-106.
1Note.--Section 45, ch. 96-397, provides that "[t]he amendment to paragraph
(o) of subsection (3) of section 125.0104, Florida Statutes, provided by this act shall
not affect the validity of any bonds heretofore issued by a county that are secured by a
pledge of and lien upon the additional tax imposed by that paragraph." Section
125.0104(3)(o) was redesignated as s. 125.0104(3)(n) to conform to the repeal of paragraph
(m) by s. 46, ch. 96-397.
2Note.--Redesignated as paragraph (n) to conform to the repeal of paragraph (m)
by s. 46, ch. 96-397.
See also: ARTICLE II TOURIST DEVELOPMENT
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