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1/22/2021
<br />Statutes & Constitution :View Statutes : Online Sunshine
<br />any indirect administrative costs for services performed by the county on behalf of the promotion agency;
<br />5. To finance beach park facilities, or beach, channel, estuary, or lagoon improvement, maintenance,
<br />renourishment, restoration, and erosion control, including construction of beach groins and shoreline protection,
<br />enhancement, cleanup, or restoration of inland lakes and rivers to which there is public access as those uses relate
<br />to the physical preservation of the beach, shoreline, channel, estuary, lagoon, or inland lake or river. However, any
<br />funds identified by a 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 to s. 161.091, or
<br />funds contractually obligated by a county in the financial plan for a federally authorized shore protection project
<br />may not be used or loaned for any other purpose. In counties of fewer than 100,000 population, up to 10 percent
<br />of the revenues from the tourist development tax may be used for beach park facilities; or
<br />6. To acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate, or finance public
<br />facilities within the boundaries of the county or subcounty special taxing district in which the tax is levied, if the
<br />public facilities are needed to increase tourist -related business activities in the county or subcounty special district
<br />and are recommended by the county tourist development council created pursuant to paragraph (4)(e). Tax
<br />revenues may be used for any related land acquisition, land improvement, design and engineering costs, and all
<br />other professional and related costs required to bring the public facilities into service. As used in this
<br />subparagraph, the term "public facilities" means major capital improvements that have a life expectancy of 5 or
<br />more years, including, but not limited to, transportation, sanitary sewer, solid waste, drainage, potable water, and
<br />pedestrian facilities. Tax revenues may be used for these purposes only if the following conditions are satisfied:
<br />a. In the county fiscal year immediately preceding the fiscal year in which the tax revenues were initially used
<br />for such purposes, at least $10 million in tourist development tax revenue was received;
<br />b. The county governing board approves the use for the proposed public facilities by a vote of at least two-
<br />thirds of its membership;
<br />c. No more than 70 percent of the cost of the proposed public facilities will be paid for with tourist
<br />development tax revenues, and sources of funding for the remaining cost are identified and confirmed by the
<br />county governing board;
<br />d. At least 40 percent of all tourist development tax revenues collected in the county are spent to promote and
<br />advertise tourism as provided by this subsection; and
<br />e. An independent professional analysis, performed at the expense of the county tourist development council,
<br />demonstrates the positive impact of the infrastructure project on tourist -related businesses in the county.
<br />Subparagraphs 1. and 2. may be implemented through service contracts and leases with lessees that have sufficient
<br />expertise or financial capability to operate such facilities.
<br />(b) Tax revenues received pursuant to this section by a county of less than 950,000 population imposing a
<br />tourist development tax may only be used by that county for the following purposes in addition to those purposes
<br />allowed pursuant to paragraph (a): to acquire, construct, extend, enlarge, remodel, repair, improve, maintain,
<br />operate, or promote one or more zoological parks, fishing piers or nature centers which are publicly owned and
<br />operated or owned and operated by not-for-profit organizations and open to the public. All population figures
<br />relating to 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 1 of each year.
<br />(c) A county located adjacent to the Gulf of Mexico or the Atlantic Ocean, except a county that receives
<br />revenue from taxes levied pursuant to s. 125.0108, which meets the following criteria may use up to 10 percent of
<br />the tax revenue received pursuant to this section to reimburse expenses incurred in providing public safety
<br />services, including emergency medical services as defined in s. 401.107(3), and law enforcement services, which
<br />are needed to address impacts related to increased tourism and visitors to an area. However, if taxes collected
<br />pursuant to this section are used to reimburse emergency medical services or public safety services for tourism or
<br />special events, the governing board of a county or municipality may not use such taxes to supplant the normal
<br />operating expenses of an emergency medical services department, a fire department, a sheriff's office, or a police
<br />department. To receive reimbursement, the county must: 188
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