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council created pursuant to paragraph (4)(e). Tax revenues may be used for any related land <br />acquisition, land improvement, design and engineering costs, and all other professional and related <br />costs required to bring the public facilities into service. As used in this subparagraph the term <br />"public facilities" means major capital improvements that have a life expectancy of 5 or more <br />years, including. but not limited to, transportation. sanitary sewer, solid waste, drainage, potable <br />water, and pedestrian -facilities. Tax revenues may be used for these purposes only if the f'ollowing <br />conditions are satisfied: <br />a. In the county fiscal year immediately preceding the fiscal year in which the, tax revenues were <br />initially used for such purposes, at least $10 million in tourist development tax revenue was <br />received-, <br />b. The county governing board approves the use for the proposed public facilities by a vote of at <br />least two-thirds of its membership, <br />c. No more than 70 percent of the cost of the proposed public facilities will be paid for with <br />tourist development tax revenues, and sources of funding for the remaining cost are identified and <br />confirmed by the county governing board; <br />d. At least 40 percent of all tourist development tax revenues collected in the county are spent to <br />promote and advertise tourism as provided by this subsection-, and <br />e. An independent professional analysis, performed at the expense of the county tourist <br />development council, demonstrates the positive impact of the infrastructure project on tourist <br />related businesses in the county. <br />Subparagraphs 1. and 2. may be implemented through service contracts and leases with lessees <br />C� <br />that have sufficient expertise or financial capability to operate such facilities. <br />(b) Tax revenues received pursuant to this section by a county of less than 750,000 <br />population imposing a tourist development tax may only be used by that county for the following <br />purposes in addition to those purposes allowed pursuant to paragraph (a): to acquire, construct, <br />extend, enlarge, remodel, repair, improve, maintain, operate, or promote one or more zoological <br />parks, fishing piers or nature centers which are publicly owned and operated or owned and <br />operated by not-for-profit organizations and open to the public. All population figures relating to <br />this subsection shall be based on the most recent population estimates prepared pursuant to the <br />provisions of s. 186.901. These population estimates shall be those in effect on July I of each <br />year. <br />(c) A county located adjacent to the Gulf of Mexico or the Atlantic Ocean, except a county <br />that receives revenue from taxes levied pursuant to s, 125.0108, which meets the following <br />criteria may use up to 10 percent of the tax revenue received pursuant to this section to reimburse <br />expenses incurred in providing public safety services, including emergency medical services as <br />defined in s.401.107(3), and law enforcement services, which are needed to address impacts <br />related to increased tourism and visitors to an area. However, if taxes collected pursuant to this <br />section are used to reimburse emergency medical services or public safety services for tourism or <br />190 <br />