HB 1221 — Local Option Taxes

The effective date of the levy and imposition of the tax authorized under this Page 3 of 29 CODING:

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hb1221-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HB 1221 2025 paragraph is the first day of the second month following approval of the ordinance by referendum 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 such ordinance.

(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 ordinance approved by referendum pursuant to subsection (6) to:

Pay the debt service on bonds issued to finance the construction, reconstruction, or renovation of a professional sports franchise facility, or the acquisition, construction, reconstruction, or renovation of a retained spring training 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.

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hb1221-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HB 1221 2025 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.

Any county that elects to levy the tax for the purposes authorized in subparagraph 2.

after July 1, 2000, may use the proceeds of the tax to pay the operation and maintenance costs of a convention center for the life of the bonds.

4.

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.

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 subsection (4) paragraphs (4)(a)-(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 is the first day of the second month following approval of the ordinance by referendum or the first day of any subsequent month specified in the Page 5 of 29 CODING:

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hb1221-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HB 1221 2025 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 ordinance approved by referendum pursuant to subsection (6).

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 subsection (4) paragraphs (4)(a)-(d) shall not apply to the adoption of the additional tax authorized in this paragraph.

The effective date of the levy and imposition Page 6 of 29 CODING:

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hb1221-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HB 1221 2025 of the tax authorized under this paragraph is the first day of the second month following approval of the ordinance by referendum 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 such ordinance.

(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 ordinance approved by referendum pursuant to subsection (6).

to:

1.

The acquisition, 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 Pageplanning 7and design costs incurred prior to the issuance of 29such CODING:bonds for a retained spring training franchise.

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hb1221-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HB 1221 2025 planning and design costs incurred prior to the issuance of such bonds for a retained spring training franchise.

however, if tax revenues are expended for an activity, service, venue, or event, the activity,Page service,2 venue, or event shall have as one of its10 mainCODING: purposes the attraction of tourists as evidenced by the promotion of the activity, service, venue, or event to tourists.

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hb1221-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 1221 2025 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.

The provisions of paragraphs (4)(a)-(d) do Subsection (4) applies does not apply to the adoption of the additional tax authorized in this paragraph.

A certified copy of such ordinance shall be furnished Pageby 8the county to the Department of 29Revenue CODING:within 10 days after approval of the ordinance.

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hb1221-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HB 1221 2025 by the county to the Department of Revenue within 10 days after approval of the ordinance.

PROCEDURE.— (a)(f) TheAny tourist development tax shall be levied and imposed pursuant to anthis ordinancesection containingand thein countyeffect touristPage development3 plan prescribed under paragraph (c), enacted by the governing board of the10 county.CODING:

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 is the first day of the second month following approval of the ordinance by referendum or the first day of any subsequent month 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 before the enactment or renewal 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 Page 9 of 29 CODING:

hb1221-02-c2hb1221-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HBCS/HB 1221 2025 paragraphon (e),June and30, indicating2025, themust intentionbe ofrenewed theby countyan ordinance approved in a referendum held pursuant to considersubsection the(6) enactmenton or renewalbefore ofJanuary an1, ordinance2033, levyingin andorder imposingto theremain touristin developmenteffect tax.after January 1, 2033.

(c)(g) BeforeThe astate referendumcovenants towith enactholders of bonds or renewother theinstruments ordinanceof levyingindebtedness andissued imposingby thecounties tax,before theJuly county1, tourist2025, developmentthat councilit shallwill preparenot andimpair submitor tomaterially alter the governingrights boardof those holders or relieve counties of the countyduty forto itsmeet approvaltheir obligations as a planresult forof touristprevious development.pledges or assignments entered into under this section as it existed before July 1, 2025.

TheParagraph plan(f) shalldoes setnot forthapply thein anticipatedany netcase touristin developmentwhich the proceeds of a tax revenuelevied pursuant to bethis derivedsection byon theor countybefore forJune the30, 242025, monthshave followingbeen thepledged levyto ofsecure theand tax;liquidate revenue bonds or revenue refunding bonds as authorized by this section, unless such bonds are retired before January 1, 2033.

If the taxbonds districtare innot whichretired thebefore enactmentJanuary or1, renewal2033, ofparagraph the(f) ordinanceapplies levyingas andthough imposingJanuary 1, 2033, were instead replaced with January 1 of the touristyear developmentfollowing taxthe isretirement proposed;of such bonds.

(h) Except as provided in paragraph (i), an ordinance that levies and imposes a list,tax inpursuant theto orderthis ofsection priority,expires of8 years after the proposedeffective usesdate of the taxordinance revenuethat byis specificapproved projectin ora specialreferendum, usebut asmay thebe samerenewed arefor authorizedsubsequent under8-year periods if each 8-year period is approved in a referendum held pursuant to subsection (5).(6).

The(i) planA shallnew includeor thereenacted approximatetax costlevied orunder expensethis allocationsection may be levied for eacha specificterm projectof orno specialmore use.than 30 years, if:

(d)Page The4 governing board of the10 countyCODING: shall adopt the county plan for tourist development as part of the ordinance levying the tax.

After enactment or renewal of the ordinance levying and imposing the tax, the plan for 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 Page 10 of 29 CODING:

hb1221-02-c2hb1221-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HBCS/HB 1221 2025 appoint1. an advisory council to be known as the "...(name of county)...

TouristThe Developmentproceeds Council."of Thethe counciltax shallwill be establishedused byfor ordinancethe andpurpose composed of nineservicing membersbond whoindebtedness; 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 Page 11 of 29 CODING:

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hb1221-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HB 1221 2025 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.

(5) AUTHORIZED USES OF REVENUE.— (a)1.

All tax revenues received pursuant to this section by a county imposing the tourist development tax may shall be used by that county to complete any project under way as of July 1, 2025, or performance of any contract in existence on January 1, 2025, pursuant to this section as this section existed before July 1, 2025.

Any such contracts may not be renewed or extended.

Bonds or other debt outstanding as of July 1, 2025, may be refinanced, but the duration of such debt may not be extended and the outstanding principal may not be increased, except to account for costs of issuance.

RevenuesThe notordinance neededenacting fora projects,new contracts,tax, or debtreenacting obligationsan pursuantexisting totax, subparagraphspecifies 1.that the proceeds from the new or reenacted tax will be used for the purpose of servicing bond indebtedness;

mayspecifies bethe usedmaximum forduration anyof publicsuch purpose,bond including,indebtedness, but not limitedto to,exceed pledging30 suchyears; Page 12 of 29 CODING:

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hb1221-02-c2The Freferendum Lquestion Oon Rthe Iballot Dpursuant Ato Hparagraph O(6)(b) Uspecifies Sthat Ethe Oproceeds Fof Rthe Etax Pwill Rbe Eused Sfor Ethe Npurpose Tof Aservicing Tbond Iindebtedness Vand Eincludes Sa CS/CS/HBbrief 1221and 2025general revenuesdescription of the purposes for which the repaymentindebtedness will be incurred and the maximum length of currenttime orthe futuretax bondedmay indebtedness.be imposed.

(b)1.

Beginning with local fiscal year 2026-2027, each county shall reduce its ad valorem tax levy by the amount of revenue received by the county from the taxes imposed under this section in the prior state fiscal year, less the amount necessary to make payments pursuant to subparagraph (a)1., the "adjusted collections".

Such reduction shall be through a credit against the county tax due on each affected tax notice issued pursuant to s.

197.322, in an amount equal to the adjusted collections:

a.

Multiplied by the proportionate share of the county tax amount levied on each bill compared to the sum of all county tax amounts levied on all bills;

or b.

As allocated pursuant to an ordinance adopted by the board of county commissioners that specifies a different method of applying credits to tax bills based on specific categories of properties.

2.

For purposes of determining the rolled-back rate pursuant to s.

200.065 for county budgets enacted for local fiscal year 2027-2028 and thereafter, the amount of reduction in ad valorem revenue achieved through credits under this paragraph shall not reduce the ad valorem tax revenue levied in the prior local fiscal year.

for the following purposes only:

1.

To acquire, construct, extend, enlarge, remodel, Page 13 of 29 CODING:

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hb1221-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HB 1221 2025 repair, improve, 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 special taxing district in which the tax is levied;

b.

Auditoriums that are publicly owned but are operated by organizations that are exempt from federal taxation pursuant to 26 U.S.C.

s.

501(c)(3) and open to the public, within the boundaries of the county or subcounty special taxing district in which the tax is levied;

or c.

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 subcounty special taxing district in which the tax is levied;

2.

To promote zoological 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 nationally and internationally;

however, if tax revenues are expended for an activity, service, venue, or event, the activity, service, venue, or event must 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;

4.

To fund convention bureaus, tourist bureaus, tourist information centers, and news bureaus as county agencies or by Page 14 of 29 CODING:

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hb1221-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HB 1221 2025 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;

5.

To finance beach park facilities, or beach, channel, estuary, or lagoon improvement, maintenance, renourishment, restoration, and erosion control, including construction of beach groins and 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, channel, estuary, lagoon, or inland lake or river.

However, any funds identified by a county as the local matching source for beach renourishment, restoration, or erosion control projects included in the long-range budget plan of the state's Beach Management Plan, pursuant to s.

161.091, or funds contractually obligated by a county in the financial plan for a federally authorized shore protection project may not be used or loaned for any other purpose.

In counties of fewer than 100,000 population, up to 10 percent of the revenues from the tourist development tax may be used for beach park facilities;

or 6.

To acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate, or finance public facilities within the boundaries of the county or subcounty special taxing district in which the tax is levied, if the public facilities are needed to increase tourist-related business activities in Page 15 of 29 CODING:

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hb1221-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HB 1221 2025 the county or subcounty special district and are recommended by the county tourist development council created pursuant to paragraph (4)(e).

Tax revenues may be used for any related land acquisition, land improvement, design and engineering costs, and all other professional and related costs required to bring the public facilities into service.

As used in this subparagraph, the term "public facilities" means major capital improvements that have a life expectancy of 5 or more years, including, but not limited to, transportation, sanitary sewer, solid waste, drainage, potable water, and pedestrian facilities.

Tax revenues may be used for these purposes only if the following conditions are satisfied:

a.

In the county fiscal year immediately preceding the fiscal year in which the tax revenues were initially used for such purposes, at least $10 million in tourist development tax revenue was received;

b.

The county governing board approves the use for the proposed public facilities by a vote of at least two-thirds of its membership;

c.

No more than 70 percent of the cost of the proposed public facilities will be paid for with tourist development tax revenues, and sources of funding for the remaining cost are identified and confirmed by the county governing board;

d.

At least 40 percent of all tourist development tax revenues collected in the county are spent to promote and Page 16 of 29 CODING:

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hb1221-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HB 1221 2025 advertise tourism as provided by this subsection;

and e.

An independent professional analysis, performed at the expense of the county tourist development council, demonstrates the positive impact of the infrastructure project on tourist- related businesses in the county.

Subparagraphs 1.

and 2.

may be implemented through service contracts and leases with lessees that have sufficient expertise or financial capability to operate such facilities.

(b) Tax revenues received pursuant to this section by a county of less than 950,000 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) A county located adjacent to the Gulf of Mexico or the Atlantic Ocean, except a county that receives revenue from taxes levied pursuant to s.

125.0108, which meets the following Page 17 of 29 CODING:

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hb1221-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HB 1221 2025 criteria may use up to 10 percent of the tax revenue received pursuant to this section to reimburse expenses incurred in providing public safety services, including emergency medical services as defined in s.

401.107(3), and law enforcement services, which are needed to address impacts related to increased tourism and visitors to an area.

However, if taxes collected pursuant to this section are used to reimburse emergency medical services or public safety services for tourism or special events, the governing board of a county or municipality may not use such taxes to supplant the normal operating expenses of an emergency medical services department, a fire department, a sheriff's office, or a police department.

To receive reimbursement, the county must:

1.a.

Generate a minimum of $10 million in annual proceeds from any tax, or any combination of taxes, authorized to be levied pursuant to this section;

b.

Have at least three municipalities;

and c.

Have an estimated population of less than 275,000, according to the most recent population estimate prepared pursuant to s.

186.901, excluding the inmate population;

or 2.

Be a fiscally constrained county as described in s.

218.67(1).

The board of county commissioners must by majority vote approve reimbursement made pursuant to this paragraph upon receipt of a Page 18 of 29 CODING:

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hb1221-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HB 1221 2025 recommendation from the tourist development council.

(d) 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., 2., and 5.

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)5.

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 be full and complete authority for accomplishing such purposes, but such authority is supplemental and additional to, and not in derogation of, any powers now existing or later conferred under law.

(e) 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 paragraph (3)(n) or paragraphs (a)-(d) of this subsection is expressly prohibited.

(7) AUTOMATIC EXPIRATION ON RETIREMENT OF BONDS.— Notwithstanding any other provision of this section, if the plan for tourist development approved by the governing board of the Page 19 of 29 CODING:

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hb1221-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HB 1221 2025 county, as amended 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 museum or aquarium that is publicly owned and operated or owned and operated by a not-for-profit organization, the county ordinance levying and imposing the tax automatically expires upon the later of:

(a) The retirement of all bonds issued by the county for financing 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 museum or aquarium that is publicly owned and operated or owned and operated by a not-for-profit organization;

or (b) The expiration of any agreement by the county for the operation or maintenance, or both, of a publicly owned and operated convention center, sports stadium, sports arena, coliseum, auditorium, aquarium, or museum.

However, this does not preclude that county from amending the ordinance extending the tax to the extent that the board of the county determines to be necessary to provide funds to operate, maintain, repair, or renew and replace a publicly owned and operated convention center, sports stadium, sports arena, coliseum, auditorium, aquarium, or museum or from enacting an ordinance that takes Page 20 of 29 CODING:

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hb1221-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HB 1221 2025 effect without referendum approval, unless the original referendum required ordinance expiration, pursuant to the provisions of this section reimposing a tourist development tax, upon or following the expiration of the previous ordinance.

(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 Page 21 of 29 CODING:

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hb1221-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HB 1221 2025 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)(c).

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.

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hb1221-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HB 1221 2025 (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 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 s.

24(a), Art.

I of the State Constitution:

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hb1221-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HB 1221 2025 a.

Booking business records, as defined in s.

255.047.

b.

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.

(e) Represent themselves to the public as convention and visitors bureaus, visitors bureaus, tourist development councils, vacation bureaus, or county tourism promotion agencies operating under any other name or names specifically designated by ordinance.

(1)Paragraph The(d) changesof madesubsection by(2) thisof actsection 212.0306, Florida Statutes, is amended to s.read:

125.0104, Florida Statutes, apply to all taxes levied under that section on or before June 30, 2025, as that section existed before July 1, 2025, and to all taxes thereafter levied pursuant to s.

125.0104, Florida Statutes, as amended by this act.

(2) Any tourist development council created pursuant to s.

125.0104(4)(e), Florida Statutes, as it existed before July 1, 2025, shall be dissolved no later than December 31, 2025.

(3) Any county tourism promotion agency created pursuant to s.

125.0104(9), Florida Statutes, may continue as an agency of the county after December 31, 2025, only if affirmatively approved by resolution of the board of county commissioners on or before December 31, 2025, and only for the express purposes set forth in such resolution.

Section 3.

Paragraph (d) of subsection (2) of section Page 24 of 29 CODING:

Words stricken are deletions;

words underlined are additions.

hb1221-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HB 1221 2025 212.0306, Florida Statutes, is amended to read:

however, the tax authorized by paragraph (1)(b) may be levied in such city or town if the governing authority of the city or town adopts an ordinance that is subsequently approved by a majority ofPage the5 electorsof in10 suchCODING: city or town voting in a referendum held at a general election as defined in s.

Words stricken are deletions;

words underlined are additions.

hb1221-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 1221 2025 of the electors in such city or town voting in a referendum held at a general election as defined in s.

Section 4.3.

Subsection (12)(11) of section 212.055, Florida Statutes, is addedrenumbered toas sectionsubsection 212.055,(12), Pageparagraphs 25(c) and (f) of 29subsection CODING:(1) are amended, and a new subsection (11) is added to that section, to read:

Words stricken are deletions;

words underlined are additions.

hb1221-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HB 1221 2025 Florida Statutes, to read:

the maximumPage length6 of time10 theCODING: surtax may be imposed, if any;

Words stricken are deletions;

words underlined are additions.

hb1221-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 1221 2025 maximum length of time the surtax may be imposed, if any;

(12)(1) REDUCTIONCHARTER ORCOUNTY REPEALAND OFREGIONAL SURTAX.-BeginningTRANSPORTATION onSYSTEM OctoberSURTAX.— 1(c)1. of the fourth year a surtax is levied under this section, the governing board or school board that levies such surtax may, by ordinance or resolution that is approved by a two-thirds vote of the governing board or school board, reduce the surtax to any rate allowable under this chapter, or may repeal the surtax in its entirety.

AnyThe reductionproposal orto repealadopt shalla takediscretionary effectsales onsurtax theas Januaryprovided 1in followingthis approvalsubsection ofand theto ordinancecreate ora resolutiontrust reducingfund within the ratecounty ofaccounts orshall repealingbe aplaced surtaxon underthe thisballot subsection,in unlessaccordance Januarywith 1law ofand must be approved in a laterreferendum yearheld isat specifieda general election in theaccordance ordinancewith orsubsection resolution.(10).

Page2. 26 of 29 CODING:

If the proposal to adopt a surtax is by initiative, the petition sponsor must, at least 180 days before the proposed referendum, comply with all of the following:

a.

Provide a copy of the final resolution or ordinance to the Office of Program Policy Analysis and Government Accountability.

The Office of Program Policy Analysis and Government Accountability shall procure a certified public accountant in accordance with subsection (12) (11) for the performance audit.

b.

File the initiative petition and its required valid signatures with the supervisor of elections.

The supervisor of elections shall verify signatures and retain signature forms in Page 7 of 10 CODING:

hb1221-02-c2hb1221-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HBCS/HB 1221 2025 Sectionthe 5.same manner as required for initiatives under s.

Paragraph100.371(11). (b) of subsection (2) of section 72.011, Florida Statutes, is amended to read:

72.011 Jurisdiction of circuit courts in specific tax matters;

administrative hearings and appeals;

time for commencing action;

parties;

deposits.— (2) (b) The date on which an assessment or a denial of refund becomes final and procedures by which a taxpayer must be notified of the assessment or of the denial of refund must be established:

1.

By rule adopted by the Department of Revenue;

2.

With respect to assessments or refund denials under chapter 207, by rule adopted by the Department of Highway Safety and Motor Vehicles;

WithThe respectfailure toof assessmentsan orinitiative refundsponsor denialsto undercomply chapterswith 210, 550, 561, 562, 563, 564, and 565, by rule adopted by the Departmentrequirements of Businesssubparagraph and2. Professional Regulation;

orrenders 4.any referendum held void.

With(f) respectAny todiscretionary taxessales thatsurtax levied under this subsection pursuant to a countyreferendum collectsheld on or enforcesafter underJuly s.1, 2020, may not be levied for more than 30 years.

125.0104(8)(11) s.LIMITATIONS ON LEVY.— (a) Any surtax imposed pursuant to this section and in effect on June 30, 2025, which is required to be approved by voters in a referendum under this section must be renewed by an ordinance, or resolution for the purpose of the surtax authorized under subsection (6), approved in a referendum held pursuant to subsection (10) on or before January 1, 2033, in order to remain in effect after January 1, 2033.

125.0104(10)(b) The state covenants with holders of bonds or s.other instruments of indebtedness issued by counties or school boards before July 1, 2025, that it will not impair or materially alter the rights of those holders or relieve counties or school boards of the duty to meet their obligations as a result of previous pledges or assignments entered into under this section as it existed before July 1, 2025.

212.0305(5),Paragraph by(a) andoes ordinancenot thatapply mayin additionallyany providecase forin informalwhich disputethe resolutionproceeds proceduresof ina accordancetax withlevied s.pursuant to this section on or before June 30, 2025, have been pledged to secure Page 8 of 10 CODING:

213.21.

Section 6.

Subsection (1) of section 72.031, Florida Statutes, is amended to read:

72.031 Actions under s.

72.011(1);

parties;

service of Page 27 of 29 CODING:

hb1221-02-c2hb1221-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HBCS/HB 1221 2025 process.—and (1)liquidate Inrevenue anybonds actionor broughtrevenue inrefunding circuitbonds courtas pursuantauthorized toby s.this section, unless such bonds are retired before January 1, 2033.

72.011(1),If the personbonds initiatingare thenot actionretired shallbefore beJanuary the1, plaintiff2033, andparagraph the(a) Department of Revenue shall beapply theas defendant,though exceptJanuary that1, for2033, actionswere contestinginstead anreplaced assessmentwith orJanuary denial1 of refund under chapter 207 the Departmentyear offollowing Highway Safety and Motor Vehicles shall be the defendant,retirement for actions contesting an assessment or denial of refundsuch underbonds. chapters 210, 550, 561, 562, 563, 564, and 565 the Department of Business and Professional Regulation shall be the defendant, and for actions contesting an assessment or denial of refund of a tax imposed under s.

125.0104(c) Except as provided in paragraph (4)(b) and paragraph (d), any new or s.reenacted discretionary sales surtax levied pursuant to a referendum held on or after July 1, 2025, may not be levied for more than 8 years unless reenacted by ordinance, or resolution for the purpose of the surtax authorized under subsection (6), subject to approval by a majority of the electors voting in a subsequent referendum held pursuant to subsection (10).

212.0305(d) byA anew countyor thatreenacted hassurtax electedlevied under s.this section may be levied for a term of no more than 30 years, if:

125.0104(8)1. s.

125.0104(10)The orproceeds s.of the surtax will be used for the purpose of servicing bond indebtedness;

212.0305(5),2. respectively, to administer the tax, the defendant shall be the county and the Department of Revenue.

ItThe shallordinance, notor beresolution necessary for the Governorpurpose andof Cabinet,the constitutingsurtax theauthorized Departmentunder ofsubsection Revenue,(6), toenacting bea namednew assurtax, partyor defendantsreenacting an existing surtax specifies that the proceeds from the new or namedreenacted separatelysurtax aswill individualbe parties;used for the purpose of servicing bond indebtedness;

norspecifies shall it be necessary for the executivemaximum directorduration of thesuch departmentbond toindebtedness, benot namedto asexceed an30 individualyears; party.

Sectionand 7.provides specificity regarding what the purposes of the bond indebtedness Page 9 of 10 CODING:

Paragraph (b) of subsection (2) of section 212.181, Florida Statutes, is amended to read:

212.181 Determination of business address situs, distributions, and adjustments.— (2) (b) A county that imposes a tourist development tax in a Page 28 of 29 CODING:

hb1221-02-c2hb1221-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HBCS/HB 1221 2025 subcountyare; special district pursuant to s.

125.0104(3)(b)and must3. identify the subcounty special district addresses to which the tourist development tax applies as part of the address information submission required under paragraph (a).

ThisThe paragraphreferendum doesquestion noton applythe toballot countiesspecifies that self-administerthe proceeds of the taxsurtax pursuantwill tobe s.used for the purpose of servicing bond indebtedness and includes a brief and general description of the purposes for which the indebtedness will be incurred and the maximum length of time the surtax may be imposed.

125.0104(8)(e) s.The provisions of this subsection do not apply to the enactment or reenactment of the surtax authorized under subsection (9).

125.0104(10).Section 4.

Section 8.

Page 2910 of 2910 CODING:

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