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At�adtmerrt 3 - 2018 Fbrida gahtlbe 125.0104
<br />125 ,0104, Florida Statutes
<br />(5) AUTHORIZED USES OF REVENUE. -
<br />(a) All tax revenues received pursuant in this section by a county imposing the tourist
<br />development tax shall be used by that county for the following purposes only:
<br />L To acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate, or
<br />promote one or more:
<br />a Publicly owned and operated convention centers, spolls stadiums, sports arenas,
<br />coliseums, or auditoriums within the boundaries of the county or subcounty special taxing
<br />district in which the tax is levied;
<br />b. Auditoriums that are publicly owned but are operated by organizations that are exempt
<br />from federal taxation pursuant to 26 U.S.C. s. 50!(c)(3) and open to the public, within the
<br />boundaries of the county or subcounty special taxing district in which the tax is levied; or
<br />c- Aquariums or museums that are publicly owned and operated or owned and operated by
<br />not-for-profit organizations and open to the public, within the boundaries of the county or
<br />subcounty special taxing district in which the tax is levied;
<br />2. To promote zoological parks that are publicly owned and operated or owned and operated
<br />by not-for-profit organizations and open to the public;
<br />3. To promote and advertise tourism in this state and nationally and internationally;
<br />however, if tax revenues are expended for an activity, service, venue, or event, the activity,
<br />service, venue, or event must have as one of its main purposes the attraction of tourists as
<br />evidenced by the promotion of the activity, service, venue, or event b tourists;
<br />4 To fund convention bureaus, tourist bureaus, tourist information centers, and news
<br />bureaus as county agencies or by contract with the chambers of commerce or similar associations
<br />in the county, which may include any indirect administrative costs for services performed by the
<br />county cn behalf of the promotion agency; or
<br />5 To finance beach park facilities or beach, channel, estuary, or lagoon improvement,
<br />maintenance, renourishment, restoration, and erosion control, including construction of beach
<br />groins and shoreline protection, enhancement, cleanup, or restoration of inland lakes and rivers
<br />to which there is public access as those uses relate to the physical preservation of the beach,
<br />shoreline, channel, estuary, lagoon, or inland lake or river. However, any funds identified by a
<br />county as the local matching source for beach renourishment, restoration, or erosion control
<br />projects included in the long-range budget plan of the state's Beach Management Plan, pursuant
<br />to s 161.091, or funds contractually obligated by a county in the financial plan for a federally
<br />authorized shore protection project may not be used or loaned for any other purpose. In counties
<br />of fewer than 100,000 population, up to 10 percent of the revenues from the tourist development
<br />tax may be used for beach park facilities.
<br />6. To acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate, or finance
<br />public facilities within the boundaries of the county or subcounty special taxing district in which
<br />the tax is levied, if the public facilities are needed to increase tourist -related business activities in
<br />the county or subcounty special district and are recommended by the county tourist development
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