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Chapter 380 Section 0666 -2014 Florida Statutes -The Florida SenatePage 1of 2
The Florida Senate
2014 Florida Statutes
Title XXVIIIChapter 380SECTION 0666
NATURAL RESOURCES; LAND AND WATER Powers of land authority.
CONSERVATION, MANAGEMENT
RECLAMATION, AND USE
Entire Chapter
380.0666Powers of land authority.ȯThe land authority shall have all the powers necessary or convenient to carry
out and effectuate the purposes and provisions of this act, including the following powers, which are in addition to all
other powers granted by other provisions of this act:
(1)To sue and be sued; to have a seal, to alter the same at pleasure, and to authorize the use of a facsimile thereof;
and to make and execute contracts and other instruments necessary or convenient to the exercise of the powers of the
land authority.
(2)To undertake and carry out studies and analyses of county land planning needs within areas of critical state
concern and ways of meeting those needs.
(3)To acquire and dispose of real and personal property or any interest therein when such acquisition is necessary
or appropriate to protect the natural environment, provide public access or public recreational facilities, preserve
wildlife habitat areas, provide affordable housing to families whose income does not exceed 160 percent of the median
family income for the area, or provide access to management of acquired lands; to acquire interests in land by means
of land exchanges; and to enter into all alternatives to the acquisition of fee interests in land, including, but not limited
to, the acquisition of easements, development rights, life estates, leases, and leaseback arrangements. However, the
land authority shall make such acquisition only if:
(a)Such acquisition is consistent with land development regulations and local comprehensive plans adopted and
approved pursuant to this chapter;
(b)The property acquired is within an area designated as an area of critical state concern at the time of acquisition
or is within an area that was designated as an area of critical state concern for at least 20 consecutive years prior to
removal of the designation; and
(c)The property to be acquired has not been selected for purchase through another local, regional, state, or federal
public land acquisition program. Such restriction shall not apply if the land authority cooperates with the other public
land acquisition programs which listed the lands for acquisition, to coordinate the acquisition and disposition of such
lands. In such cases, the land authority may enter into contractual or other agreements to acquire lands jointly or for
eventual resale to other public land acquisition programs.
(4)To borrow money through the issuance of bonds for the purposes provided in this act, to provide for and
secure the payment thereof, and to provide for the rights of the holders thereof.
(5)To purchase bonds of the land authority out of any funds or moneys of the land authority available therefor
and to hold, cancel, or resell such bonds.
(6)To invest any funds held in reserves or sinking funds, or any funds not required for immediate disbursement,
in such investments as may be authorized for trust funds under s. 215.47, and in any authorized investments, if such
investments are made on behalf of the land authority by the State Board of Administration or by another trustee
appointed for that purpose.
(7)To contract for and to accept gifts, grants, loans, or other aid from the United States Government or any person
or corporation, including gifts of real property or any interest therein.
(8)To insure and procure insurance against any loss in connection with any bonds of the land authority and the
ȱ¢Ȃȱǰȱȱ ȱDZ
(a)The repayment of any loans to mortgage lenders or mortgage loans;
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Chapter 380 Section 0666 -2014 Florida Statutes -The Florida SenatePage 2of 2
(b)Any project;
(c)Any bonds of the land authority;
in such amounts and from such insurers, including the Federal Government, as it may deem necessary or desirable
and to pay any premiums therefor.
(9)To engage the services of private consultants on a contract basis for rendering professional and technical
assistance and advice.
(10)To make and execute agreements, contracts, and other instruments necessary or convenient in the exercise of
the powers and functions of the land authority under this act, including contracts with any person, firm, corporation,
local government, or other entity; and all local governments established under the laws of the state are hereby
authorized to enter into and do all things necessary to perform such contracts and otherwise cooperate with the land
authority to facilitate the accomplishment of the purposes of this act.
(11)To undertake any actions necessary to conduct a feasibility and design study for a solid waste management
facility in an area of critical state concern and, if such project is feasible, to carry out such project.
(12)To identify parcels of land within the area or areas of critical state concern that would be appropriate
acquisitions by the state from the Conservation and Recreational Lands Trust Fund and recommend such acquisitions
to the advisory council established pursuant to s. 259.035 or its successor.
(13)To do any and all things necessary or convenient to carry out the purposes of, and exercise the powers given
and granted in, this act.
History.ȯs. 1, ch. 86170; s. 5, ch. 88164; s. 3, ch. 88376; s. 15, ch. 89116; s. 10, ch. 92288; s. 40, ch. 99247; s. 4, ch. 2006223; s. 38, ch. 2013
18.
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Chapter 125 Section 0108 -2014 Florida Statutes -The Florida SenatePage 1of 3
The Florida Senate
2014 Florida Statutes
Title XIChapter 125SECTION 0108
COUNTY ORGANIZATION AND COUNTY GOVERNMENTAreas of critical state concern;
INTERGOVERNMENTAL tourist impact tax.
Entire Chapter
RELATIONS
125.0108Areas of critical state concern; tourist impact tax.ȯ
(1)(a)Subject to the provisions of this section, any county creating a land authority pursuant to s. 380.0663(1) is
authorized to levy by ordinance, in the area or areas within said county designated as an area of critical state concern
pursuant to chapter 380, a tourist impact tax on the taxable privileges described in paragraph (b); however, if the area
or areas of critical state concern are greater than 50 percent of the land area of the county, the tax may be levied
throughout the entire county. Such tax shall not be effective unless and until land development regulations and a local
comprehensive plan that meet the requirements of chapter 380 have become effective and such tax is approved by
referendum as provided for in subsection (5).
(b)1.It is declared to be the intent of the Legislature that every person who rents, leases, or lets for consideration
any living quarters or accommodations in any hotel, apartment hotel, motel, resort motel, apartment, apartment motel,
roominghouse, mobile home park, recreational vehicle park, condominium, or timeshare resort for a term of 6 months
or less, unless such establishment is exempt from the tax imposed by s. 212.03, is exercising a taxable privilege on the
proceeds therefrom under this section.
2.a.Tax shall be due on the consideration paid for occupancy in the county pursuant to a regulated shortterm
product, as defined in s. 721.05, or occupancy in the county pursuant to a product that would be deemed a regulated
shortterm product if the agreement to purchase the shortterm right were executed in this state. Such tax shall be
collected on the last day of occupancy within the county unless such consideration is applied to the purchase of a
timeshare estate. The occupancy of an accommodation of a timeshare resort pursuant to a timeshare plan, a multisite
timeshare plan, or an exchange transaction in an exchange program, as defined in s. 721.05, by the owner of a
ȱȱȱȱ Ȃȱǰ which guest is not paying monetary consideration to the owner or to a third
party for the benefit of the owner, is not a privilege subject to taxation under this section. A membership or transaction
fee paid by a timeshare owner that does not provide the timeshare owner with the right to occupy any specific
timeshare unit but merely provides the timeshare owner with the opportunity to exchange a timeshare interest
through an exchange program is a service charge and not subject to taxation under this section.
b.Consideration paid for the purchase of a timeshare license in a timeshare plan, as defined in s. 721.05, is rent
subject to taxation under this section.
(c)The governing board of the county may, by passage of a resolution by fourfifths vote, repeal such tax.
(d)The tourist impact tax shall be levied at the rate of 1 percent of each dollar and major fraction thereof of the
total consideration charged for such taxable privilege. When receipt of consideration is by way of property other than
money, the tax shall be levied and imposed on the fair market value of such nonmonetary consideration.
(e)The tourist impact tax shall be in addition to any other tax imposed pursuant to chapter 212 and in addition to
all other taxes and fees and the consideration for the taxable privilege.
(f)The tourist impact tax shall be charged by the person receiving the consideration for the taxable privilege, and
it shall be collected from the lessee, tenant, or customer at the time of payment of the consideration for such taxable
privilege.
(g)A county that has levied the tourist impact tax authorized by this section in an area or areas designated as an
area of critical state concern for at least 20 consecutive years prior to removal of the designation may continue to levy
the tourist impact tax in accordance with this section for 20 years following removal of the designation. After
expiration of the 20year period, a county may continue to levy the tourist impact tax authorized by this section if the
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Chapter 125 Section 0108 -2014 Florida Statutes -The Florida SenatePage 2of 3
county adopts an ordinance reauthorizing levy of the tax and the continued levy of the tax is approved by referendum
as provided for in subsection (5).
(2)(a)The person receiving the consideration for such taxable privilege and the person doing business within such
area or areas of critical state concern or within the entire county, as applicable, shall receive, account for, and remit the
tourist impact tax to the Department of Revenue at the time and in the manner provided for persons who collect and
remit taxes under chapter 212. The same duties and privileges imposed by chapter 212 upon dealers in tangible
property, respecting the collection and remission of tax; the making of returns; the keeping of books, records, and
accounts; and compliance with the rules of the Department of Revenue in the administration of that chapter shall
apply to and be binding upon all persons who are subject to the provisions of this section. However, the Department
of Revenue may authorize a quarterly return and payment when the tax remitted by the dealer for the preceding
quarter did not exceed $25.
(b)The Department of Revenue shall keep records showing the amount of taxes collected, which records shall also
include records disclosing the amount of taxes collected for and from each county in which the tax imposed and
authorized by this section is applicable. These records shall be open for inspection during the regular office hours of
the Department of Revenue, subject to the provisions of s. 213.053.
(c)Collections received by the Department of Revenue from the tax, less costs of administration of this section,
shall be paid and returned monthly to the county and the land authority in accordance with the provisions of
subsection (3).
(d)The Department of Revenue is authorized to employ persons and incur other expenses for which funds are
appropriated by the Legislature.
(e)The Department of Revenue is empowered to promulgate such rules and prescribe and publish such forms as
may be necessary to effectuate the purposes of this section. The department is authorized to establish audit procedures
and to assess for delinquent taxes.
(f)The estimated tax provisions contained in s. 212.11 do not apply to the administration of any tax levied under
this section.
(3)All tax revenues received pursuant to this section, less administrative costs, shall be distributed as follows:
(a)Fifty percent shall be transferred to the land authority to be used to purchase property in the area of critical
state concern for which the revenue is generated. An amount not to exceed 5 percent may be used for administration
and other costs incident to such purchases.
(b)Fifty percent shall be distributed to the governing body of the county where the revenue was generated. Such
proceeds shall be used to offset the loss of ad valorem taxes due to acquisitions provided for by this act.
(4)(a)Any person who is taxable hereunder who fails or refuses to charge and collect from the person paying for
the taxable privilege the taxes herein provided, either by himself or herself or through agents or employees, is, in
addition to being personally liable for the payment of the tax, guilty of a misdemeanor of the second degree,
punishable as provided in s. 775.082 or s. 775.083.
(b)No person shall advertise or hold out to the public in any manner, directly or indirectly, that he or she will
absorb all or any part of the tax; that he or she will relieve the person paying for the taxable privilege of the payment
of all or any part of the tax; or that the tax will not be added to the consideration for the taxable privilege or that, when
added, the tax or any part thereof will be refunded or refused, either directly or indirectly, by any method whatsoever.
Any person who willfully violates any provision of this paragraph is guilty of a misdemeanor of the second degree,
punishable as provided in s. 775.082 or s. 775.083.
(c)The tax authorized to be levied by this section shall constitute a lien on the property of the business, lessee,
customer, or tenant in the same manner as, and shall be collectible as are, liens authorized and imposed in ss. 713.67,
713.68, and 713.69.
(5)The tourist impact tax authorized by this section shall take effect only upon express approval by a majority
vote of those qualified electors in the area or areas of critical state concern in the county seeking to levy such tax,
voting in a referendum to be held by the governing board of such county in conjunction with a general or special
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Chapter 125 Section 0108 -2014 Florida Statutes -The Florida SenatePage 3of 3
election, in accordance with the provisions of law relating to elections currently in force. However, if the area or areas
of critical state concern are greater than 50 percent of the land area of the county and the tax is to be imposed
throughout the entire county, the tax shall take effect only upon express approval of a majority of the qualified electors
of the county voting in such a referendum.
(6)The effective date of the levy and imposition of the tourist impact tax authorized under this section shall be the
first day of the second month following approval of the ordinance by referendum or the first day of any subsequent
month as may be specified in the ordinance. A certified copy of the ordinance shall include the time period and the
effective date of the tax levy and shall be furnished by the county to the Department of Revenue within 10 days after
passing an ordinance levying such tax and again within 10 days after approval by referendum of such tax. If
applicable, the county levying the tax shall provide the Department of Revenue with a list of the businesses in the area
of critical state concern where the tourist impact tax is levied by zip code or other means of identification.
Notwithstanding the provisions of s. 213.053, the Department of Revenue shall assist the county in compiling such list
of businesses. The tourist impact tax, if not repealed sooner pursuant to paragraph (1)(c), shall be repealed 10 years
after the date the area of critical state concern designation is removed.
History.ȯs. 2, ch. 86170; s. 4, ch. 87280; s. 29, ch. 90132; s. 231, ch. 91224; s. 813, ch. 95147; s. 1, ch. 9799; s. 21, ch. 200160; s. 13, ch. 2001
252; s. 1, ch. 2006223; s. 2, ch. 2009133.
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