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1/22/2021
<br />Statutes & Constitution :View Statutes : Online Sunshine
<br />(b) The expiration of any agreement by the county for the operation or maintenance, or both, of a publicly
<br />owned and operated convention center, sports stadium, sports arena, coliseum, auditorium, aquarium, or museum.
<br />However, this does not preclude that county from amending the ordinance extending the tax to the extent that the
<br />board of the county determines to be necessary to provide funds to operate, maintain, repair, or renew and
<br />replace a publicly owned and operated convention center, sports stadium, sports arena, coliseum, auditorium,
<br />aquarium, or museum or from enacting an ordinance that takes effect without referendum approval, unless the
<br />original referendum required ordinance expiration, pursuant to the provisions of this section reimposing a tourist
<br />development tax, upon or following the expiration of the previous ordinance.
<br />(8) PROHIBITED ACTS; ENFORCEMENT, PENALTIES.—
<br />(a) Any person who is taxable hereunder who fails or refuses to charge and collect from the person paying any
<br />rental or lease the taxes herein provided, either by himself or herself or through agents or employees, is, in
<br />addition to being personally liable for the payment of the tax, guilty of a misdemeanor of the first degree,
<br />punishable as provided in s. 775.082 or s. 775.083.
<br />(b) No person shall advertise or hold out to the public in any manner, directly or indirectly, that he or she will
<br />absorb all or any part of the tax, that he or she will relieve the person paying the rental of the payment of all or
<br />any part of the tax, or that the tax will not be added to the rental or lease consideration or, when added, that it or
<br />any part thereof will be refunded or refused, either directly or indirectly, by any method whatsoever. Any person
<br />who willfully violates any provision of this subsection is guilty of a misdemeanor of the first degree, punishable as
<br />provided in s. 775.082 or s. 775.083.
<br />(c) The tax authorized to be levied by this section shall constitute a lien on the property of the lessee,
<br />customer, or tenant in the same manner as, and shalt be collectible as are, liens authorized and imposed in ss.
<br />713.67, 713.68, and 713.69.
<br />(9) COUNTY TOURISM PROMOTION AGENCIES.—In addition to any other powers and duties provided for agencies
<br />created for the purpose of tourism promotion by a county levying the tourist development tax, such agencies are
<br />authorized and empowered to:
<br />(a) Provide, arrange, and make expenditures for transportation, lodging, meals, and other reasonable and
<br />necessary items and services for such persons, as determined by the head of the agency, in connection with the
<br />performance of promotional and other duties of the agency. However, entertainment expenses shall be authorized
<br />only when meeting with travel writers, tour brokers, or other persons connected with the tourist industry. All
<br />travel and entertainment -related expenditures in excess of $10 made pursuant to this subsection shall be
<br />substantiated by paid bills therefor. Complete and detailed justification for all travel and entertainment -related
<br />expenditures made pursuant to this subsection shall be shown on the travel expense voucher or attached thereto.
<br />Transportation and other incidental expenses, other than those provided in s. 112.061, shall only be authorized for
<br />officers and employees of the agency, other authorized persons, travel writers, tour brokers, or other persons
<br />connected with the tourist industry when traveling pursuant to paragraph (c). All other transportation and
<br />incidental expenses pursuant to this subsection shall be as provided in s. 112.061. Operational or promotional
<br />advancements, as defined in s. 288.35(4), obtained pursuant to this subsection, shalt not be commingled with any
<br />other funds.
<br />(b) Pay by advancement or reimbursement, or a combination thereof, the costs of per diem and incidental
<br />expenses of officers and employees of the agency and other authorized persons, for foreign travel at the current
<br />rates as specified in the federal publication "Standardized Regulations (Government Civilians, Foreign Areas)." The
<br />provisions of this paragraph shalt apply for any officer or employee of the agency traveting in foreign countries for
<br />the purposes of promoting tourism and travel to the county, if such travel expenses are approved and certified by
<br />the agency head from whose funds the traveler is paid. As used in this paragraph, the term "authorized person"
<br />shall have the same meaning as provided in s. 112.061(2)(e). With the exception of provisions concerning rates of
<br />payment for per diem, the provisions of s. 112.061 are applicable to the travel described in this paragraph. As used
<br />in this paragraph, "foreign travel" means all travel outside the United States. Persons traveling in foreign countries
<br />pursuant to this subsection shall not be entitled to reimbursements or advancements pursuant to s. 112.061(,(i1(a)2.
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