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special events, the governing board of a county or municipality may not use such taxes to <br />supplant the normal operating expenses of an emergency medical services department., a fire <br />department, a sheriff's office, or a police department. To receive reimbursement, the county <br />must: <br />1. Generate a minimum of $10 million in annual proceeds from any tax, or any combination <br />of taxes, authorized to be levied pursuant to this section; <br />2. Have at least three municipalities; and <br />3. Have an estimated population of less than 225,000, according to the most recent <br />population estimate prepared pursuant to s. 186.901, excluding the inmate population. <br />The board of county commissioners must by majority vote approve reimbursement made pursuant <br />to this paragraph upon receipt of a recommendation from the tourist development council. <br />(d) The revenues to be derived from the tourist development tax may be pledged <br />Yed to secure <br />and liquidate revenue bonds issued by the county for the purposes set forth in subparagraphs <br />(a) 1., 2., and 5. or for the purpose of refunding bonds previously issued for such purposes, or <br />both; however, no more than 50 percent of the revenues from the tourist development tax may be <br />pledged to secure and liquidate revenue bonds or revenue refunding bonds issued for the <br />purposes set forth in subparagraph (a)5. Such revenue bonds and revenue refunding bonds may <br />be authorized and issued in such principal amounts, with such interest rates and maturity dates, <br />and subject to such other terms, conditions, and covenants as the governing board of the county <br />shall provide. The Legislature intends that this paragraph be full and complete authority for <br />accomplishing such purposes, but such authority is supplemental and additional to, and not in <br />derogation of, any powers now existing or later conferred under law. <br />(e) Any use of the local option tourist development tax revenues collected pursuant to this <br />section for a purpose not expressly authorized by paragraph (3 ))(1) or paragraph (3)(n) or <br />paragraphs (a) -(d) of this subsection is expressly prohibited. <br />191 <br />