02/02/2021 - Laserfiche WebLink

Home Browse Search

1/22/2021 Statutes & Constitution :view Statutes : Online Sunshine (c) Pay by advancement or reimbursement, or by a combination thereof, the actual reasonable and necessary costs of travel, meals, lodging, and incidental expenses of officers and employees of the agency and other authorized persons when meeting with travel writers, tour brokers, or other persons connected with the tourist industry, and while attending or traveling in connection with travel or trade shows. With the exception of provisions concerning rates of payment, the provisions of s. 112.061 are applicable to the travel described in this paragraph. (d) Undertake marketing research and advertising research studies and provide reservations services and convention and meetings booking services consistent with the authorized uses of revenue as set forth in subsection (5)• 1. Information given to a county tourism promotion agency which, if released, would reveal the identity of persons or entities who provide data or other information as a response to a sales promotion effort, an advertisement, or a research project or whose names, addresses, meeting or convention plan information or accommodations or other visitation needs become booking or reservation list data, is exempt from s. 119.07(1) and s. 24(a), Art. I of the State Constitution. 2. The following information, when held by a county tourism promotion agency, is exempt from s. 119.07(1) and s. 24(a), Art. I of the State Constitution: a. Booking business records, as defined in s. 255.047. b. Trade secrets and commercial or financial information gathered from a person and privileged or confidential, as defined and interpreted under 5 U.S.C. s. 552(b)(4), or any amendments thereto. 3. A trade secret, as defined in s. 812.081, held by a county tourism promotion agency is exempt from s. 119.07(1) and s. 24(a), Art. I of the State Constitution. This subparagraph is subject to the Open Government Sunset Review Act in accordance with s. 119.15 and shall stand repeated on October 2, 2021, unless reviewed and saved from repeal through reenactment by the Legislature. (e) Represent themselves to the public as convention and visitors bureaus, visitors bureaus, tourist development councils, vacation bureaus, or county tourism promotion agencies operating under any other name or names specifically designated by ordinance. (10) LOCAL ADMINISTRATION OF TAX.— (a) A county levying a tax under this section or s. 125.0108 may be exempted from the requirements of the respective section that: 1. The tax collected be remitted to the Department of Revenue before being returned to the county; and 2. The tax be administered according to chapter 212, if the county adopts an ordinance providing for the local collection and administration of the tax. (b) The ordinance shall include provision for, but need not be limited to: 1. Initial collection of the tax to be made in the same manner as the tax imposed under chapter 212. 2. Designation of the local official to whom the tax shall be remitted, and that official's powers and duties with respect thereto. Tax revenues may be used only in accordance with the provisions of this section. 3. Requirements respecting the keeping of appropriate books, records, and accounts by those responsible for collecting and administering the tax. 4. Provision for payment of a dealer's credit as required under chapter 212. 5. A portion of the tax collected may be retained by the county for costs of administration, but such portion shall not exceed 3 percent of collections. (c) A county adopting. an ordinance providing for the collection and administration of the tax on a local basis shalt also adopt an ordinance electing either to assume all responsibility for auditing the records and accounts of dealers, and assessing, collecting, and enforcing payments of delinquent taxes, or to delegate such authority to the Department of Revenue. If the county elects to assume such responsibility, it shall be bound by all rules promulgated by the Department of Revenue pursuant to paragraph (3)(k), as well as those rules pertaining to the sales and use tax on transient rentals imposed by s. 212.03. The county may use any power granted in this section to the department to determine the amount of tax, penalties, and interest to be paid by each dealer and 191 www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=0100-0199/0125/Sections/0125.0104.html 9/10