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1/2212021 <br />Statutes & Constitution :View Statutes : Online Sunshine <br />(d) The governing board of the county shall adopt the county plan for tourist development as part of the <br />ordinance levying the tax. After enactment of the ordinance levying and imposing the tax, the plan of tourist <br />development may not be substantially amended except by ordinance enacted by an affirmative vote of a majority <br />plus one additional member of the governing board. <br />(e) The governing board of each county which levies and imposes a tourist development tax under this section <br />shall appoint an advisory council to be known as the ",(name of countyL Tourist Development Council." The council <br />shall be established by ordinance and composed of nine members who shall be appointed by the governing board. <br />The chair of the governing board of the county or any other member of the governing board as designated by the <br />chair shall serve on the council. Two members of the council shall be elected municipal officials, at least one of <br />whom shall be from the most populous municipality in the county or subcounty special taxing district in which the <br />tax is levied. Six members of the council shall be persons who are involved in the tourist industry and who have <br />demonstrated an interest in tourist development, of which members, not less than three nor more than four shall <br />be owners or operators of motels, hotels, recreational vehicle parks, or other tourist accommodations in the <br />county and subject to the tax. All members of the council shall be electors of the county. The governing board of <br />the county shall have the option of designating the chair of the council or allowing the council to elect a chair. The <br />chair shall be appointed or elected annually and may be reelected or reappointed. The members of the council <br />shall serve for staggered terms of 4 years. The terms of office of the original members shall be prescribed in the <br />resolution required under paragraph (b). The council shall meet at least once each quarter and, from time to time, <br />shall make recommendations to the county governing board for the effective operation of the special projects or <br />for uses of the tourist development tax revenue and perform such other duties as may be prescribed by county <br />ordinance or resolution. The council shall continuously review expenditures of revenues from the tourist <br />development trust fund and shall receive, at least quarterly, expenditure reports from the county governing board <br />or its designee. Expenditures which the council believes to be unauthorized shalt be reported to the county <br />governing board and the Department of Revenue. The governing board and the department shall review the <br />findings of the council and take appropriate administrative or judicial action to ensure compliance with this <br />section. The changes in the composition of the membership of the tourist development council mandated by <br />chapter 86-4, Laws of Florida, and this act shall not cause the interruption of the current term of any person who is <br />a member of a council on October 1, 1996. <br />(5) AUTHORIZED USES OF REVENUE.— <br />(a) All tax revenues received pursuant to this section by a county imposing the tourist development tax shall be <br />used by that county for the following purposes only: <br />1. To acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate, or promote one or <br />more: <br />a. Publicly owned and operated convention centers, sports stadiums, sports arenas, coliseums, or auditoriums <br />within the boundaries of the county or subcounty special taxing district in which the tax is levied; <br />b. Auditoriums that are publicly owned but are operated by organizations that are exempt from federal <br />taxation pursuant to 26 U.S.C. s. 501(c)(3) and open to the public, within the boundaries of the county or <br />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 not-for-profit <br />organizations and open to the public, within the boundaries of the county or subcounty special taxing district in <br />which the tax is levied; <br />2. To promote zoological parks that are publicly owned and operated or owned and operated by not-for-profit <br />organizations and open to the public; <br />3. To promote and advertise tourism in this state and nationally and internationally; however, if tax revenues <br />are expended for an activity, service, venue, or event, the activity, service, venue, or event must have as one of <br />its main purposes the attraction of tourists as evidenced by the promotion of the activity, service, venue, or event <br />to tourists; <br />4. To fund convention bureaus, tourist bureaus, tourist information centers, and news bureaus as countyR,� <br />agencies or by contract with the chambers of commerce or similar associations in the county, which may inlcTude <br />www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=0100-0199/0125/Sections/0125.0104.html 5/10 <br />