Arrestable Offenses / Crimes under Fla. Stat. 125.0104
CopyCited 49 times | Published | Supreme Court of Florida
...Ginsburg, County Atty., Vicki Jay, Asst. County Atty., and Stuart Simon, Miami, for appellee. ADKINS, Justice. These are consolidated appeals from a final declaratory judgment of the Circuit *983 Court of Dade County specifically passing upon the constitutionality of section 125.0104, Florida Statutes (1977), and a decision of the Third District Court of Appeal. We have jurisdiction. Art. V, § 3(b)(1), Fla. Const. (1972); Fla.R.App.P. 9.030(a)(1)(A) (ii). On April 4, 1978, the Dade Metropolitan County Commission (hereinafter referred to as the commission), pursuant to section 125.0104, Florida Statutes (1977), known as the "Local Option Tourist Development Act" (hereinafter referred to as the act), created a Tourist Development Council which in turn developed and submitted to the commission a tourist development tax expenditure plan....
...Appellant reasons that since "a condition precedent to the passage of the ordinance and the referendum is the adoption of a valid tourist development tax plan," the requirements of the act have not been met. *984 The plan in the case sub judice does, however, comply with the requirements of the act. Section 125.0104(4)(c), Florida Statutes (1977), provides as follows: The plan shall set forth the anticipated net tourist development tax revenue to be derived by the county for the 24 months following the levy of the tax; the tax district in which...
...special use. The statute does not require that the plan submitted to the board include evidence that each proposal contained therein is feasible and permissible. The plan adopted by the commission complied with each of the requirements enunciated in section 125.0104(4)(c), Florida Statutes, and the absence of an agreement between the city and the county on the proposed renovation does not effect its validity....
...The ruling in Sarasota, therefore, does not apply here. Further, any questions raised concerning whether the county can give the money to the city to use for renovations rather than insisting upon retaining control itself over the project are laid to rest by the provisions of section 125.0104(5)(a), Florida Statutes....
...ersons who maintain and operate adequate existing facilities." The county need not acquire control over the Orange Bowl in order to renovate the stadium; instead, it can contract that the city will handle all of the work. Utilizing the provisions of section 125.0104(5)(a), Florida Statutes, the county may properly provide the city the money for the renovation, and no powers will have been improperly transferred in violation of article VIII, section 4, of the Florida Constitution....
...llenge. The district court, in its opinion reviewing the order enjoining the referendum, addressed the issues raised concerning the validity of the referendum and reversed the trial court, holding that the ballot question was neither in violation of section 125.0104(6)(b), Florida Statutes, nor grossly misleading....
...e have done so. We now consider the second part of appellant's second issue on appeal; the contention that the referendum was invalid. Its validity is challenged on two grounds: 1) That the ballot language did not comply with the wording required by section 125.0104(6)(b), Florida Statutes (1977); and 2) that the ballot language was misleading. We are in agreement with the district court's holding that the language employed on the ballot complied with the provisions of the Act. Section 125.0104(6)(b), Florida Statutes (1977), provides: (b) The governing board of the county levying the tax shall arrange to place a question on the ballot at the next regular or special election to be held within the county, substantially as follows: ......
...tainty, from the terms of the law itself, what would be deemed an infringement of the law, it must be held unconstitutional as attempting to grant to the administrative body the power to say what the law shall be. Id. at 211. Appellant contends that section 125.0104, Florida Statutes, fails to provide adequate guidelines or criteria as to who is subject to the tourist tax, even if read in pari materia with chapter 212, Florida Statutes (1977), as appellee contends it should be, and that in admin...
..., the state transient rentals tax, and that when such is done, the former is "complete and whole in every way with all legal policies of significance set and enacted by the legislature... ." The trial court found so for three reasons: First, because section
125.0104(2), Florida Statutes, provides that the provisions of chapter 212 are to apply to the administration of *988 taxes levied under the former. Second, because section
125.0104(3)(f) provides that the receipt, accounting for, and remitting of taxes collected pursuant to the act is to be in the time and manner provided by section
212.03, Florida Statutes....
...llant is, however, incorrect. The tax imposed by Dade County does not distinguish between residents and nonresidents, rather, it is imposed, with certain exceptions, on anyone who rents certain kinds of living space for a term of six months or less. Section 125.0104(3)(a) *989 provides "[i]t is declared to be the intent of the Legislature that every person who rents, leases, or lets ......
CopyCited 30 times | Published | Supreme Court of Florida
...These are consolidated appeals from a final judgment entered by the Circuit Court of Pinellas County validating revenue bonds to be used to finance a sports stadium. We have jurisdiction. Art. V, § 3(b)(2), (7), Fla. Const. In 1977 the Florida legislature enacted what is now section 125.0104, Florida Statutes (1983), the "Local Option Tourist Development Act." This statute authorizes Florida's counties, after referendum to levy a tourist development tax, to be used for certain enumerated purposes....
...evelopment Act were not complied with. First, appellants contend that the initial Ordinance 78-20 is invalid because it allegedly does not comply with the requirements of the statute. In permitting Florida counties to levy a Tourist Development Tax, section 125.0104(4)(a), Florida Statutes (1983), provides in pertinent part: (a) The tourist development tax shall be levied and imposed pursuant to an ordinance containing the county tourist development plan prescribed under paragraph (c), enacted by the governing board of the county....
...y special district in which the tax is to be levied approve the ordinance authorizing the levy and imposition of the tax, in accordance with section (6). The statute further prescribes certain requisites for the ordinance levying the tax in sections 125.0104(4)(b) and (c): (b) At least 60 days prior to the enactment of the ordinance levying the tax, the governing board of the county shall adopt a resolution establishing and appointing the members of the county tourist development council, as pre...
...nty voters as was the initial ordinance. However, there is no requirement in the Tourist Development Act that a referendum be held to ratify an amendment. The statutory requirement for subsequent amendments to a tourist development plan is stated in section 125.0104(4)(d): After enactment of the ordinance levying and imposing the tax, the plan of tourist development may not be substantially amended except by ordinance enacted by an affirmative vote of a majority plus one additional member of the governing board....
...Because section 8(c) of the PSA charter was enacted by subsequent special act, the authority for the pledging of tourist development tax revenues by the county to secure obligations issued by the PSA controls over any limitation imposed upon such a pledge by section 125.0104(5), Florida Statutes (1983)....
CopyCited 11 times | Published | Florida 3rd District Court of Appeal
...This opinion more fully explains our reasons for taking such action. The controlling facts in this case are undisputed. The Board of County Commissioners of Dade County, Florida enacted an ordinance subject to voter approval imposing a certain tourist development tax pursuant to Section 125.0104, Florida Statutes (1977) throughout Dade County, Florida except within the municipal limits of Miami Beach, Bal Harbour, and Surfside where municipal resort taxes were already in effect....
...which he is to cast his vote. Hill v. Milander,
72 So.2d 796 (Fla. 1954). In the instant case, the trial court rested its decision to enjoin the holding of the election herein on two basic grounds, to wit: (1) the ballot question as framed violated Section
125.0104(6)(b), Florida Statutes (1977), and (2) the ballot question as framed was grossly misleading to the public. We disagree. Section
125.0104(6)(b), Florida Statutes (1977), provides for the ballot language on the tourist development tax referendum herein in the following terms: "(b) The governing board of the county levying the tax shall arrange to place a question on the...
CopyCited 9 times | Published | Supreme Court of Florida | 24 Fla. L. Weekly Supp. 245, 1999 Fla. LEXIS 907, 1999 WL 343064
...is valid. We have jurisdiction. Art. V, § 3(b)(2), Fla. Const. We affirm the bond validation judgment. MATERIAL FACTS In 1997, Osceola County by ordinance declared the levy of a one percent tax pursuant to the Local Option Tourist Development Act, section 125.0104, Florida Statutes (1997)....
...In July 1998, the County adopted a resolution, entitled "Tourist Development Tax Revenue Bond Resolution," for the issuance of Series 1998 Bonds not exceeding $35,000,000 for the purpose of acquiring, constructing, and equipping a county-owned convention center. [2] The Resolution was adopted pursuant to the ordinance and section 125.0104(3)( l )....
...throughout the period of the Agreement (i.e., twenty years). In August of 1998, pursuant to chapter 75, Florida Statutes (1997), the County filed a complaint in circuit court to validate the bonds. The complaint alleged the County was authorized by section 125.0104 of the Florida Statutes to issue revenue bonds to (a) pay for the cost of acquiring and constructing a publicly owned convention center; (b) establish a debt service reserve account, if necessary; and (c) pay costs associated with the issuance of the bonds....
...lidating the bonds. The court found that the County fully complied with all of the requirements of chapter 75, Florida Statutes (1997); that proper notice of the validation proceeding was given as required by law; that the County is authorized under section 125.0104 to issue the bonds for the purposes of financing the acquisition and construction of the convention center, establishing a debt service reserve account, and paying the costs associated with the issuance of the bonds....
...Johns County,
668 So.2d 196 (Fla.1996) (holding that noncharter county has authority under section
125.01 to issue revenue bonds for purpose of acquiring convention facility); Taylor,
498 So.2d at 426. At issue in this case, however, is the County's authority under section
125.0104 to issue bonds for the purpose of acquiring the convention center. The State contests the County's authority under section
125.0104(3)( l ) to levy the additional one percent tax for the purpose of acquiring the convention center....
...ing it from a private entity to be operated by a private entity, the State argues the County is without statutory authority to levy the additional one percent tax for purposes of repaying the bonds. To best understand the provisions contained within section 125.0104, we begin our analysis with a brief overview of the taxing purposes permitted by the statute. Under subsection 125.0104(3)(c), the County may impose a one or two percent tax on every dollar of the total consideration received from leases or rentals in any hotel, motel, condominium, and other living quarters or accommodations, for a period of six months or less. In addition to this "base" tax, the statute permits the levy of additional one percent taxes for certain specified uses. [8] For example, subsection *534 125.0104(3)(d) permits the County to impose an additional one percent tax for the purposes set forth in subsection (5)....
...seums, or auditoriums, or museums that are publicly owned and operated or owned and operated by not-for-profit organizations and open to the public, within the boundaries of the county or subcounty special taxing district in which the tax is levied. § 125.0104(5)(a)1, Fla. Stat. (1997). At issue in this case is section 125.0104(3)( l ), which permits an additional one percent tax for the specific purpose of paying the debt service on bonds issued to finance the construction of sports facilities or convention centers: ( l ) In addition to any other tax which...
...ay the planning and design costs incurred prior to the issuance of such bonds. 3. Only counties that have elected to levy the tax initially for the purposes authorized in subparagraph 1. may use the tax for the purposes enumerated in subparagraph 2. § 125.0104(3)( l )1.-3., Fla. Stat. (1997) [9] (emphasis added). Notwithstanding the above, subsection 125.0104(5) specifically limits the uses for which each tax may be imposed to those purposes expressly authorized: "Any use of the local option tourist development tax revenues collected pursuant to this section for a purpose not expressly authorized by paragraph (3)( l ) or paragraph [(3)(n)] or *535 paragraph (a), paragraph (b), or paragraph (c) of this subsection is expressly prohibited." § 125.0104(5)(d). Thus, the legislature has provided that the taxes permitted under this section may only be levied for the particular use authorized. Based on this language, the State contends that subsection 125.0104(3)( l ), which limits the tourist tax to the payment of debt service for the purpose of financing the construction of a convention center, does not include the acquisition of a convention center. They support this argument by pointing to the preceding subsection, 125.0104(3)(d), which permits tax dollars to be used for the purpose of acquiring a convention center....
...In other words, the State argues had the legislature intended to grant counties the authority to levy taxes for the purpose of paying the debt service of bonds issued to finance the acquisition of a convention center, it certainly could have done so by including the word "acquisition" in subsection 125.0104(3)( l ). Contrary to the State's posture, we do not read the language in section 125.0104(3)( l ) so narrowly....
...There is nothing within the confines of this provision which indicates an intent to limit the use of bonds to the construction, reconstruction, or renovation of a convention center to the exclusion of all other acts permitted by the statute. [10] See § 125.0104(5)(a)1....
...See Poe,
695 So.2d at 675; Northern Palm Beach County Water Control Dist.,
604 So.2d at 441-42; but see State v. Osceola County Indus. Dev. Auth.,
424 So.2d 739 (Fla.1982) (no pledge of credit involved but Court determined whether obligation served paramount public purpose). In this case, the County levied taxes under section
125.0104, and therefore this Court must determine whether the convention center serves a paramount public purpose....
...[13] Accordingly, we affirm the trial court's order validating the issuance of bonds in this case. It is so ordered. HARDING, C.J., and SHAW, WELLS, ANSTEAD, PARIENTE and LEWIS, JJ., concur. QUINCE, J., concurs in result only. NOTES [1] A referendum was not required to pass the ordinance. See § 125.0104(3)( l )....
...ure, the resolution attached to the complaint omits material information, and the complaint's allegation that it will comply with rule 15c12-12 of the Securities Exchange Commission in the future is insufficient; (3) the County lacks authority under section 125.0104(3)( l )2....
...dge that same day. Although we affirm the trial court's order in this case, we urge trial courts to treat the material issues raised by the State Attorney in such cases. [8] In addition to the one percent taxes specified in the body of this opinion, section 125.0104(3)(n) also authorizes an additional one percent tax for the purpose of paying the debt service on bonds issued for the purpose of financing the construction of a facility where the county has imposed a tax as specified in subsection (3)( l )....
...However, subsection (n) imposes an additional limitation: namely, if the county imposes the tax authorized in this subsection, it "may not expend any ad valorem tax revenues for the construction, reconstruction or renovation of that facility." See § 125.0104(3)(n)....
...Pay the operation and maintenance costs of a convention center for a period of up to 10 years. Only counties that have elected to levy the tax for the purposes authorized in subparagraph 2. may use the tax for the purposes enumerated in this subparagraph. § 125.0104(3)( l )3., Fla....
...ction of the convention center. Contrary to the State's assertion, we do not find the changes to subparagraph 3. to be of particular relevance in resolving the issues in this case. [10] To the contrary, the legislative history to the enactment of subsection 125.0104(3)( l ) indicates the legislature's fervid interest in attracting professional sports franchises for the purpose of inducing non-polluting economic development, promoting tourism and recreation, and improving the prosperity and welfare of the state and its citizens....
...ate and local areas. See id. Apparently, in keeping with the overall public purposes served by attracting professional sports franchises, the legislature amended the section in 1995 by adding convention centers to the list of permitted uses under subsection 125.0104(3)( l )....
...levy taxes for the purposes of financing necessary capital projects, than with drawing distinctions between the meaning of the word "construction" on the one hand and the meaning of the word "acquisition" on the other. Stated otherwise, the focus of section 125.0104(3)( l ) is to permit counties to use tax dollars to finance projects necessary to accomplish the legislature's goal of promoting tourism and economic development....
CopyCited 9 times | Published | Florida 3rd District Court of Appeal
...motels. We rejected the arguments against submitting the proposal, as written, to the electorate, and concluded that the ballot language of the proposed ordinance gave the voter fair notice of the question to be decided and was not misleading under Section 125.0104(6)(b), Florida Statutes (1977)....
CopyCited 6 times | Published | Supreme Court of Florida | 1997 WL 746291
...We also decided a case under the 1968 constitution in which we found valid a special *1257 law that expanded the means of funding local government projects. In Rowe v. Pinellas Sports Authority,
461 So.2d 72, 74 (Fla.1984), we confronted the following factual circumstances: In 1977 the Florida legislature enacted what is now section
125.0104, Florida Statutes (1983), the "Local Option Tourist Development Act." This statute authorizes Florida's counties, after referendum to levy a tourist development tax, to be used for certain enumerated purposes....
...um the ordinance levying and imposing the tourist development tax, the revenues to be derived from the tourist development tax may be pledged to secure and liquidate revenue bonds issued by the county for the purposes set forth in subparagraph (a)1. § 125.0104, Fla....
...Because section 8(c) of the [Pinellas Sports Authority] charter was enacted by subsequent special act, the authority for the pledging of tourist development *1258 tax revenues by the county to secure obligations issued by the [Pinellas Sports Authority] controls over any limitation imposed upon such a pledge by section 125.0104(5), Florida Statutes (1983)....
CopyCited 5 times | Published | Florida 5th District Court of Appeal | 2008 WL 2387991
...el, motel, resort motel, apartment, apartment motel, roominghouse, mobile home park, recreational vehicle park, or condominium for a term of 6 months or less," unless the transaction is made specifically exempt under Chapter 212, Florida Statutes. §§
125.0104(3)(a),
212.21(2), Fla. Stat. (2007). Counties have the option of levying and imposing the tax, known as the "tourist development tax" or "TDT," on such rentals. §
125.0104(3)(b), Fla. Stat. (2007). Any county that chooses to levy and impose a TDT, and to self-administer the tax, is required to follow the duties and privileges regarding the administration and enforcement of the TDT as set forth in Chapter 212, Florida Statutes. §
125.0104(3)(g), (10)(c), Fla. Stat. If a county does not choose to self-administer its TDT, the authority for the administration of such lies with the Florida Department of Revenue ("DOR"). §
125.0104(10)(a), Fla. Stat. Pursuant to section
125.0104(3)(b), Florida Statutes, Orange County has enacted the local option TDT, and its TDT is codified at section 25-136 through 25-138 of the Orange County Code (hereinafter "Code")....
...Accordingly, the provisions of Chapter 212, Florida Statutes, including the legal principles governing the transient tax under section
212.03, Florida Statutes, are applicable and binding upon the County and the Comptroller in the administration and enforcement of the County's TDT. See §
125.0104(3)(g), Fla....
CopyCited 4 times | Published | Florida 3rd District Court of Appeal
...Appellees next claim that the Act impermissibly classifies persons on the basis of the duration and type of residence in the county, thus violating equal protection. A similar argument was rejected in Miami Dolphins, Ltd. v. Metropolitan Dade County,
394 So.2d 981 (Fla. 1981). Miami Dolphins involved a challenge to Section
125.0104, Florida Statutes (1981), a Local Option Tourist Development Act....
...ix months or less. Further, the various classifications and exemptions were found to be rationally connected to a legitimate state interest, and not arbitrary. Taxes on transient rental housing as are found in Chapter 212 (which is incorporated into § 125.0104 by reference), the court observed, have been part of Florida law for many years and have withstood several court tests....
...32(1)(b). We agree with the finding of the trial court that no such trust fund was created or contemplated. Further, no statutory mechanism exists to effect a transfer from the General Revenue Fund to a State Trust Fund to the local authorities. Cf. § 125.0104, Fla....
CopyCited 4 times | Published | Supreme Court of Florida | 21 Fla. L. Weekly Supp. 75, 1996 Fla. LEXIS 103, 1996 WL 63086
...In fact, in Orange County, this Court specifically found that section
125.01(1)(c), (r), and (t) [2] authorized Orange County, a noncharter county, to issue capital improvement revenue bonds pursuant to a county ordinance.
281 So.2d at 311. The appellants argue that section
125.0104, Florida Statutes (1995) (the "Local Option Tourist Development Act"), sections
125.011 and
125.012, Florida Statutes (1995) (relating to certain authorized charter county projects), and chapter 159, Florida Statutes (1995) (the "Rev...
...As we explained in Speer, when an act "recites that it is an additional and supplemental grant of power, [it] may be used in addition to other laws on the same subject, but may be rejected by a public entity and another applicable law used in its place."
367 So.2d at 213. Section
125.0104 and chapter 159 expressly state that they are supplemental and additional to any other powers conferred upon counties by law. See §§
125.0104(5)(c),
159.14, Fla.Stat....
CopyCited 3 times | Published | Florida 3rd District Court of Appeal
...being used as residences for hotel and motel management. The six-month provision of the Code is also a reasonable line of demarcation between temporary or transient and more permanent occupancy for purposes of creating a rebuttable presumption. See §
125.0104,
212.03, and
212.0305, Fla....
CopyCited 3 times | Published | District Court, M.D. Florida | 2006 U.S. Dist. LEXIS 53389, 2006 WL 2135710
...ng beach park facilities, beach improvement, and cleanup and preservation of beaches, and inland lakes and rivers; and (5) securing and liquidating bonds for the purposes of carrying out the functions listed above. (Doc. 9 at 5.) ( citing Fla. Stat. § 125.0104(5))....
CopyCited 1 times | Published | Supreme Court of Florida | 1996 WL 647510
...nrelated to beach improvement, maintenance, renourishment, restoration, and erosion control and is therefore unauthorized. Lozier further asserts that Collier County may not use tourist development tax proceeds to refund its Series 1989 Bond because section 125.0104(5)(c), Florida Statutes (1995), only allows tourist development tax proceeds to be used to refund revenue bonds and the Series 1989 Bonds are not revenue bonds....
...e public body has the authority to issue the bonds; 2) determining if the purpose of the obligation is legal; and 3) ensuring that the bond issuance complies with the requirements of law." Rowe v. St. Johns County,
668 So.2d 196, 198 (Fla.1996). [3] Section
125.0104, Florida Statutes (1995), governs the levying and use of tourist development taxes. Under section
125.0104(5)(a), the use of tourist development tax proceeds is restricted to certain purposes, including the financing of beach improvement, maintenance, renourishment, restoration, and erosion control. Section
125.0104(5)(c), addresses the pledge of tourist tax revenues for a loan to refund previously issued bonds....
...The Legislature intends that this paragraph shall be full and complete authority for accomplishing such purposes, but such authority shall be supplemental and additional to, and not in derogation of, any powers now existing or later conferred under law. § 125.0104(5)(c), Fla....
...Collier County, on the other hand, takes the position that this section does not place a limit on the type of bonds that can be refunded with tourist development tax proceeds and that there is nothing in the section that prohibits them from using the tax proceeds to refund the Series 1989 Bonds. While section 125.0104 is not a model of clarity, the language emphasized above does authorize the revenues from the tourist development tax to be pledged for the purpose of refunding bonds previously issued for beach renourishment and erosion control....
...d bonds issued to finance beach renourishment. In light of the fact that beach renourishment is not typically a revenue-generating activity, it is unlikely that a county would issue revenue bonds to finance beach renourishment projects. In order for section 125.0104(5)(c), to have meaning in the context of the legislative goal of providing counties with a means of refunding bonds previously issued for beach renourishment, this provision is more logically interpreted to allow the refunding of bonds other than revenue bonds....
CopyCited 1 times | Published | District Court, S.D. Florida | 2010 U.S. Dist. LEXIS 25066, 2010 WL 959933
...hment. The Order dismissed Count IV, for a permanent injunction. In the instant Motion, the County seeks certification of a class of [a]ll counties within the State of Florida that: 1) have enacted a tourist development tax under authority of F.S.A. § 125.0104; and 2) have not received the tax due on the amount received by the Defendants as consideration for the rooms rented by them located within those counties....
...Because the second prong is at best irrelevant and at worst defective, the Court will excise the second prong from the class definition, and limit the class definition to “all counties within the State of Florida that have enacted a tourist development tax under authority of § 125.0104, Florida Statutes.” Defendants also argue that the class definition is flawed because sixteen members of the putative class lack standing to assert TDT claims individually....
...The counties in question, however, have standing for the simple reason that the Defendants’ alleged failure to collect and remit TDT harms the counties themselves— not the DOR, which merely collects and then disburses the TDT to the counties on a monthly basis, as required by statute. See § 125.0104(3)(i), Fla....
...All of the ordinances therefore impose the duty of collecting and remitting TDT on “the person who rents, leases, or lets for consideration” hotel rooms, and require the TDT to be “charged by the person receiving the consideration for the lease or rental.” §§ 125.0104(3)(a)(l), (3)(c), (3)(f), Fla....
...CONCLUSION For the foregoing reasons, it is ORDERED AND ADJUDGED that the County’s Motion for Class Certification (dkt # 75) is GRANTED, with the class certified as “all counties within the State of Florida that have enacted a tourist development tax under authority of § 125.0104, Florida Statutes.” This class is subject to decertification or adjustment as appropriate....
CopyCited 1 times | Published | Supreme Court of Florida | 40 Fla. L. Weekly Supp. 325, 2015 Fla. LEXIS 1281, 2015 WL 3618004
...Court of Appeal in Alachua County v. Expedia, Inc.,
110 So. 3d 941 (Fla. 1st DCA
2013). In its decision, the district court certified the following question of great
public importance:
DOES THE “LOCAL OPTION TOURIST DEVELOPMENT ACT,”
CODIFIED AT SECTION
125.0104, FLORIDA STATUTES,
IMPOSE A TAX ON THE TOTAL AMOUNT OF
CONSIDERATION RECEIVED BY AN ON-LINE TRAVEL
COMPANY FROM TOURISTS WHO RESERVE
ACCOMMODATIONS USING THE ON-LINE TRAVEL
COMPANY’S WEBSITE, OR ONLY O...
...that the tax at issue applies only to the funds received for the rental of transient
accommodations.
BACKGROUND
The present review concerns statutory interpretation of the Tourist
Development Tax (hereinafter “TDT”). § 125.0104, Fla....
...lows:
-4-
Are the total monetary amounts that OTCs charge their
customers to secure reservations for transient accommodation rentals
in Florida counties subject to taxation under section
125.0104, Florida
Statutes?
And, we answer the rephrased certified question in the negative.
In answering the rephrased certified question, we examined the TDT’s plain
language and its antecedent statute, the Transient Rental Tax (hereinafter “TRT”).
See §
212.03, Fla....
...of 6 months or less is exercising a privilege which is subject to
taxation under this section, unless such person rents, leases, or lets for
consideration any living quarters or accommodations which are
exempt according to the provisions of chapter 212.
§ 125.0104(3)(a), Fla....
...ct” reflects an understanding that the TDT was
enacted for the specific purpose of providing tax revenue to Florida counties for
the funding of statutorily specified initiatives that promote tourism or otherwise
foster the tourism industry. See § 125.0104(5), Fla....
...TDT, in Miami
Dolphins we acknowledged that the two statutes will invariably conflict “as
needed” so that the TDT may be able to fulfill the Legislature’s intent that revenue
streams from that statute have only specific authorized uses. See § 125.0104(5),
Fla....
...Longboat Key Beach
Erosion Control Dist.,
604 So. 452, 455 (Fla. 1992))). This lack of clarity of
legislative intent is further evident in considering whether the OTCs are the entities
that “rent[], lease[], or let[] for consideration” within the meaning of the TDT
statute, §
125.0104(3)(a)1., Fla....
...language of the TDT statute requires the tax to be levied on the full consideration
charged by an OTC that uses the merchant model business plan.2 The statute
straightforwardly provides that the “[t]ax shall be due on the consideration paid for
occupancy . . . .” § 125.0104(3)(a)2.a., Fla....
...nd not the service charge that is retained by
the OTC.
- 19 -
rate of 1 percent or 2 percent of each dollar and major fraction of each dollar of the
total consideration charged for such lease or rental.” § 125.0104(3)(c) (emphasis
supplied)....
...nt paid to the OTC.
Additionally, the statute directs that the tax shall be charged by the party that
receives the consideration for the lease or rental and collected from the customer at
the time that he or she pays such consideration. See § 125.0104(3)(f)....
CopyCited 1 times | Published | Florida 1st District Court of Appeal | 1996 WL 412792
...Pinellas Sports Authority,
461 So.2d 72 (Fla.1984), wherein a general law allowed Florida counties to levy a tourist development tax to "be pledged to secure and liquidate revenue bonds issued by the county for the purposes" of, inter alia, building stadiums. §
125.0104, Fla....
CopyCited 1 times | Published | Florida 1st District Court of Appeal | 2013 WL 709561, 2013 Fla. App. LEXIS 3202
THOMAS, J. In this case before us, we address the Tourist Development Tax, codifed in section 125.0104, Florida Statutes, and levied pursuant to Florida’s Local Option Tourist Development Act of 1977....
...for a term of 6 months or less is exercising a privilege which is subject to taxation under this section, unless such person rents, leases, or lets for *944 consideration any living quarters or accommodations which are exempt according to the provisions of chapter 212. § 125.0104(3)(a)l., Fla. Stat. (emphasis added). This tax is “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 rental or lease.” § 125.0104(3)(e), Fla....
...The reference to chapter 212 addresses the statewide bed tax, known as the “Transient Rentals Tax” authorized in the “Florida Revenue Act of 1949” codified at section
212.01, et. seq., Florida Statutes. Section
212.03(l)(a), Florida Statutes, is similar to section
125.0104(3)(a)l....
...language of the statute states that it is tourists who are exercising a privilege, not the hotels. We respectfully disagree. Both the Tourist Development Tax and the Transient Rentals Tax impose a duty to charge, collect, and remit the bed tax. See § 125.0104(3)(f), Fla....
...(“The tourist development tax shall be charged by the person receiving the consideration for the lease or rental, and it shall be collected from the lessee, tenant, or customer at the time of payment of the consideration for such lease or rental.”); § 125.0104(8)(a), Fla....
...opment Tax on the entire amount they collect from customers, not just the portion of that amount they forward to the hotels. Again, the statute states that the local option tax is “due on the consideration paid for occupancy in the county .... ” § 125.0104(3)(a)2.a., Fla. Stat. (emphasis added). It also provides that the tax is levied on the “total consideration charged for such lease or rental.” § 125.0104(3)(c), Fla. Stat. (emphasis added). This tax is to be charged by the “person receiving the consideration for the lease or rental .... ” § 125.0104(3)(f), Fla. Stat. (emphasis added). Once charged and collected, the person “receiving the consideration for such lease or rental” must remit the tax to the Department of Revenue. § 125.0104(3)(g), Fla....
...s for facilitating the room reservation. See also Fla. Admin. Code R. 12A-1.061(3)(a) (“Rental charges or room rates for the use or possession, or the right to the use or possession, of transient accommodations are subject to tax....”). Notably, section 125.0104(3)(e), Florida Statutes, recognizes the difference between taxes and fees on the one hand, and financial consideration on the other: “The tourist development tax shall be in addition to any other tax imposed pursuant to chapter 212...
...statute. The statute explicitly provides that the privilege exercised is renting, leasing, or letting a room "for consideration,” and that the tax at issue is due "on the consideration paid for occupancy” of such a room in the applicable county. § 125.0104(3)(a)l., 2.a., Fla....
...The statute itself recognizes this principle: "The tourist development tax shall be charged by the person receiving the consideration for the lease or rental, and it shall be collected from the ... customer at the time of payment of the consideration for such lease or rental.” § 125.0104(3)(f), Fla. Stat. (emphasis added). "The person receiving the consideration for such rental or lease shall receive, account for, and remit the tax” to the Department of Revenue. § 125.0104(3)(g), Fla....
CopyAgo (Fla. Att'y Gen. 1988).
Published | Florida Attorney General Reports
...ment Tax in counties which have adopted an ordinance providing for the collection and administration of such taxes on a local basis? SUMMARY: The Department of Revenue performs certain audits pursuant to Part I, Ch. 212 , F.S. I cannot conclude that s. 125.0104 (10), F.S., or s....
...212.0305 (5), F.S., which authorize counties to provide for the local administration of the Local Option Tourist Development Tax and the Convention Development Tax, relieve the department of its responsibility to perform audits of the taxes imposed therein. LOCAL OPTION TOURIST DEVELOPMENT TAX Section 125.0104 , F.S., the "Local Option Tourist Development Act" 1 authorizes any county in Florida to levy and impose a tax for the privilege of renting, leasing or letting for consideration "living quarters or accommodations in any hotel, apartm...
...212 , F.S. 2 The Tourist Development Tax is charged by the person receiving the consideration for the lease or rental and is to be collected from the lessee, tenant or customer at the time the consideration for the lease or rental is paid. 3 Pursuant to s. 125.0104 (3)(g), F.S., "[t]he person receiving the consideration for such rental or lease shall receive, account for, and remit the tax to the Department of Revenue at the time and in the manner provided for persons who collect and remit taxes under s....
...collected, which records shall also include records disclosing the amount of taxes collected for and from each county in which the tax authorized by this section is applicable." 4 The department is authorized to deduct the costs of administration of s. 125.0104 , F.S., from the collections of the tax and the remainder shall be paid and returned monthly to the county collecting the tax for use by the county. 5 The statute requires that a county tourist development trust fund be established prior to receipt of such funds and that these moneys be used as provided for in s. 125.0104 , F.S. 6 Pursuant to s. 125.0104 (10), F.S....
...Provision for payment of a dealer's credit as required under part I of 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. No definition of the term "administered" as it is to be used in s. 125.0104 , F.S., is contained in the act nor is the issue of auditing these revenues specifically addressed....
...ome" and that the "county collects, the county controls, and the county owns" such funds. 8 However, I can find no evidence that the matter of responsibility for auditing these tax revenues was considered by the Legislature prior to the enactment of s. 125.0104 (10), F.S....
...uch records which are located or maintained in this state shall be open for inspection by the department at all reasonable hours at such dealer's store, sales office, general office, warehouse, or place of business located in this state. . . . While s. 125.0104 (10), F.S., authorizes a county to exempt administration of the Local Option Tourist Development Tax from Part I, Ch....
...is administered locally pursuant to s.
212.0305 (10), F.S., I cannot conclude that the Department of Revenue is relieved of its responsibility to audit such funds pursuant to Part I, Ch. 212 , F.S. Sincerely, Robert A. Butterworth Attorney General 1 Section
125.0104 (1), F.S. 2 Section
125.0104 (3)(a) and (b), F.S. 3 Section
125.0104 (3)(f), F.S. 4 Section
125.0104 (3)(h), F.S. 5 Section
125.0104 (3)(i), F.S. 6 Id. And see, s.
125.0104 (5), F.S., which prescribes the uses to which tourist development tax revenues may be put....
CopyAgo (Fla. Att'y Gen. 2000).
Published | Florida Attorney General Reports
pursuant to section
125.0104, Florida Statutes, to pay for these signs. Section
125.0104, Florida Statutes
CopyAgo (Fla. Att'y Gen. 2000).
Published | Florida Attorney General Reports
convention center, will the provisions of section
125.0104(7), Florida Statutes, act to terminate the
CopyAgo (Fla. Att'y Gen. 1997).
Published | Florida Attorney General Reports
the tourist development tax authorized by section
125.0104, Florida Statutes,1 or the convention development
CopyAgo (Fla. Att'y Gen. 1992).
Published | Florida Attorney General Reports
revenues be used to purchase such vehicles. Section
125.0104, F.S., the "Local Option Tourist Development
CopyPublished | Supreme Court of Florida | 2015 WL 5853925
...onditions
only or who later received an upgraded discharge under honorable conditions,
notwithstanding any action by the United States Department of Veterans
Affairs on individuals discharged or released with other than honorable
discharges.
§ 125.01045(2), Fla....
CopyAgo (Fla. Att'y Gen. 1990).
Published | Florida Attorney General Reports
ordinance levying the tourist development tax.7 Section
125.0104(4)(e), F.S., provides that: The governing
CopyAgo (Fla. Att'y Gen. 1995).
Published | Florida Attorney General Reports
...May Lake County transfer or lease to the state land that is already owned by the county? In sum: 1. The use of tourist development tax revenues to acquire land within the county that would then be used by the state as the location for the State Agriculture Museum would not violate section 125.0104 , Florida Statutes....
...must be made by the governing body of the county. 3. Section
125.38 , Florida Statutes, authorizes the county to lease or sell to the state, for a nominal amount of money, property owned by the county but not needed for county purposes. Question One Section
125.0104 , Florida Statutes, known as the Local Option Tourist Development Act, 1 authorizes a county to impose a tax on short term rentals of living quarters or accommodations within the county unless such activities are exempt pursuant to Chapter 212 , Florida Statutes. 2 The purpose and intent of section
125.0104 , Florida Statutes, is to "provide for the advancement, generation, growth and promotion of tourism, the enhancement of the tourist industry, and the attraction of conventioneers and tourists from within and without the state to a pa...
...he county based upon appropriate legislative findings and due consideration of the peculiar and prevailing local conditions and needs. Subsection (5) of the act sets forth various purposes for which revenues from the tax may be expended. Pursuant to section 125.0104 (5)(a)1., such funds may be used: "To acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate, or promote one or more publicly owned and operated convention centers, sports stadiums, sports arenas, coliseums,...
...or-profit organizations and open to the public, within the boundaries of the county or subcounty special taxing district in which the tax is levied. . . ." (e.s.) Thus, the statute authorizes the use of tourist development tax revenues for a museum. Section 125.0104 (5)(a)1., Florida Statutes, does not require that such facility be county-owned but rather recognizes that the facility may be owned and operated by entities other than the county....
...The statute authorizes, for example, the use of tourist development tax revenues for facilities owned and operated by not-for-profit organizations. Had the Legislature intended to limit the use of the revenue to county-owned facilities, it could easily have done so. The language of section 125.0104 (5)(a)1., Florida Statutes, however, only requires that a facility be either publicly owned and operated or owned and operated by a not-for-profit organization and open to the public, and that the facility be located in the county or in the subcounty special taxing district in which the tax is levied....
...State Agriculture Museum. 4 In light of the above, it appears that the use of tourist development tax revenues to acquire land within the county that would then be used by the state as the location for the State Agriculture Museum would not violate section 125.0104 (5)(a)1., Florida Statutes....
...ildings thereon. Accordingly, the foregoing statute authorizes the county to lease or sell to the state for a nominal amount property owned by the county but not needed for county purposes. Sincerely, Robert A. Butterworth Attorney General RAB/tjw 1 Section 125.0104 (1), Fla. Stat. (1994 Supp.), as amended by Chs. 95-133, 95-147, 95-304, 95-360, and 95-416, Laws of Florida. 2 See , s. 125.0104 (3)(a), Fla....
CopyPublished | District Court of Appeal of Florida | 1991 Fla. App. LEXIS 10871, 1991 WL 224572
...prerequisites. In June 1988 the County, through its Board of County Commissioners, enacted Ordinance 88-58 which established the Collier County Tourist Development Council (TDC). The County designed this ordinance to comply with the requirements of section 125.0104, Florida Statutes (1987), Local Option Tourist Development Act, to enable the County to enact a tourist development tax....
...The ordinance contained a provision from the enabling act which required that the TDC “shall prepare and submit to the Board of County Commissioners for its approval a plan for tourist development.” The ordinance required that the plan encompass the specifics enumerated in section 125.0104(4)(c). Shortly thereafter, the County adopted a resolution establishing and appointing members to the TDC as required by its ordinance and section 125.0104(4)(e)....
...e district. The appellants meet the special injury standing requirement by virtue of their roles as collectors of a tax from their guests. See McBride v. Overstreet,
89 So.2d 672 (Fla.1956). We now turn to the merits of this controversy. By enacting section
125.0104, the legislature enabled counties to levy a tax on transient rentals and to use the revenue derived therefrom for the promotion of tourism. The legislature stipulated, however, that before a county may impose any such tax, it must comply with the provisions of the statute and gain approval by a majority of the electors voting on the issue in a regular or special election. §
125.0104(4)(a), Fla.Stat. (1987). Accordingly, the Board of County Commissioners in enacting Ordinance 88-58 properly included the following mandate from section
125.0104(4)(c): Prior to enactment of an ordinance levying and imposing a tourist development tax, the Collier County Tourist Development Council shall prepare and submit to the board of county commissioners for its approval a plan for tourist development....
...onths following the levy of the tax; the tax district in which the tourist development tax is proposed; and a list, in the order of priority, of the proposed uses of the tax revenue by specific project or special use as the same are authorized under section 125.0104(5), Florida Statutes....
...at rejection in formulating its own plan. We reject this proposition. This argument is based on an erroneous assumption which permitted the County to prepare its own plan under the guise of modifying the TDC’s recommendation that no tax be levied. Section 125.0104(4)(c) is specific that the plan shall set forth: [T]he anticipated net tourist development tax revenue to be derived by the county for the 24 months following the levy of the tax; the tax district in which the tourist development tax...
...Therefore, the TDC’s communication to the County rejecting the tax did not constitute a submission of the required “plan.” Further, the record does not reveal that upon receipt of TDC’s rejection that the County took any measures to compel submission of a plan by the TDC. Next, the County urges the requirement of section 125.0104(4)(c) for submission of a plan for a tourist development tax is merely directory....
...odations industry, to assist in determining whether a tourist development tax should be considered by the county and, if so, to assist the county by recommending the specifics involved. In view of this concern and the plain statutory requirements of section 125.0104, we conclude the trial court erred in denying the appellants’ request for declaratory and injunctive relief....
CopyAgo (Fla. Att'y Gen. 1988).
Published | Florida Attorney General Reports
Mr. Randy Ludacer County Attorney Monroe County 310 Fleming Street, Room 29 Key West, Florida 33040 Dear Mr. Ludacer: You have asked substantially the following question: May Monroe County use tourist development tax funds pursuant to s. 125.0104 (5)(a)4., F.S., to acquire real property to provide beach access for the public? In sum: Monroe County is not authorized by the provisions of s. 125.0104 (5)(a)4., F.S., to use tourist development tax revenues to acquire real property for public beach access....
...dor of land between a roadway and the beach to provide access to the beach. The grant requires a 25% match of funds to be provided by the county and Monroe County is considering using tourist development tax revenues to make up these matching funds. Section 125.0104 , F.S., the "Local Option Tourist Development Act," 1 authorizes any county in Florida to levy and impose a tax for the privilege of renting, leasing, or letting for consideration "living quarters or accommodations in any hotel, apar...
...Thus, when a statute enumerates the things upon which it is to operate, or forbids certain things, it is ordinarily to be construed as excluding from its operation all things not expressly mentioned. 3 Applying this rule to the instant situation, the specific enumeration in s. 125.0104 (5)(a)4., F.S., of those projects for which tourist development tax revenues may be spent implies the exclusion of others. 4 I would note that s. 125.0104 (5)(a)1., F.S., clearly authorizes the expenditure of tourist development tax funds for acquisition of publicly owned and operated convention centers, sports stadiums, sports arenas, coliseums, or auditoriums. Thus, the Legislature has made provision for the acquisition of property with tourist development tax funds for certain purposes which do not include the purchase of real property for beach access pursuant to s. 125.0104 (5)(a)4., F.S. Therefore, in the absence of specific authorization in s. 125.0104 (5)(a)4., F.S., for the purchase of real property for providing public beach access, I cannot conclude that Monroe County may expend tourist development tax revenues for such purpose. Sincerely, Robert A. Butterworth Attorney General (gh) 1 Section 125.0104 (1), F.S. 2 Section 125.0104 (3)(a) and (b), F.S....
CopyAgo (Fla. Att'y Gen. 1986).
Published | Florida Attorney General Reports
I concur with the Department's conclusion. Section
125.0104, F.S., as amended by s. 1, Ch. 86-4, Laws
CopyPublished | District Court of Appeal of Florida | 1994 Fla. App. LEXIS 11326, 1994 WL 659358
...Appellant, Charlie Green, Clerk of the Lee County Circuit Court, challenges the summary judgment entered in favor of appellee, Richard Greider, doing business as Realty Inn, finding certain condominium rentals by appellee not subject to the tourist development taxes assessed against the rentals pursuant to section 125.0104, Florida Statutes (1991). We affirm. Section 125.0104(3)(a) authorizes any county in this state to levy a tourist development tax on leases of certain described living quarters or accommodations “for a term of 6 months or less.......
...y for shorter periods of time. Neither is there any allegation that the six months and one day leases were involved in lease-back or sublease provisions that allowed the lessors to lease the property for the same periods of time to multiple lessees. Section 125.0104(3)(a), by its plain language, does not impose a tax on leases for more than six months....
CopyAgo (Fla. Att'y Gen. 2002).
Published | Florida Attorney General Reports
..., Jr. Manatee County Tax Collector Post Office Box 25300 Bradenton, Florida 34206-5300 Dear Mr. Burton: You have asked for my opinion on substantially the following question: Is a rented boat slip at a marina taxable under the provisions of sections
125.0104 ,
212.03 , or
212.0305 , Florida Statutes? In sum: 1. Manatee County may not impose the tourist development tax provided in section
125.0104 , Florida Statutes, on boat slips rented at marinas....
...orida Statutes, on the rental of docking or storage spaces for boats in boat docks or marinas. 3. Manatee County may not impose the convention development tax authorized by section
212.0305 , Florida Statutes, on the rental of boat slips at marinas. Section
125.0104 , Florida Statutes Section
125.0104 , Florida Statutes, is the "Local Option Tourist Development Act." 1 The Legislature described its reasons for adopting the act in subsection (3)(a): "It is declared to be the intent of the Legislature that every person who rents, le...
...2 The terms of the statute are clear. A tax is levied for the privilege of renting or letting living quarters or accommodations. Nothing in this statute addresses the taxation of rented boat slips in marinas. You have suggested that the provisions of section
125.0104 Florida Statutes, extend to boat slips because section
212.02 (10)(k), Florida Statutes, defines a "roominghouse" to include "[e]very house, boat , vehicle . . . ." While this definition extends to boats, no mention of boat slips is made therein. Thus, it is my opinion that Manatee County may not impose the tourist development tax provided in section
125.0104 , Florida Statutes, on boat slips rented at marinas....
...a tax. 16 Thus, it is my opinion that Manatee County may not impose the convention development tax authorized by section
212.0305 , Florida Statutes, on the rental of boat slips at marinas. Sincerely, Robert A. Butterworth Attorney General RAB/tgh 1 Section
125.0104 (1), Fla. Stat., provides the short title for the act. 2 Section
125.0104 (3)(e), Fla....
CopyAgo (Fla. Att'y Gen. 2008).
Published | Florida Attorney General Reports
substantially the following questions: 1. Does section
125.0104(5)(a)1., Florida Statutes, authorize Broward
CopyAgo (Fla. Att'y Gen. 2000).
Published | Florida Attorney General Reports
...The county anticipates a shortfall in county funding for the beach renourishment project and is interested in transferring funds from accounts reserved for other authorized tourist tax revenue uses and repaying them with beach renourishment revenue as it becomes available. Section 125.0104 , Florida Statutes, known as the "Local Option Tourist Development Act" (act), 1 authorizes a county to impose a tax on short-term rentals of living quarters or accommodations within the county unless such activities are exempt pursuant to Chapter 212 , Florida Statutes. 2 The purpose and intent of section 125.0104 , Florida Statutes, is to "provide for the advancement, generation, growth and promotion of tourism, the enhancement of the tourist industry, and the attraction of conventioneers and tourists from within and without the state to a particular area or county of the state." 3 Section 125.0104 (5)(a), Florida Statutes, enumerates the exclusive purposes that may be funded by tourist development taxes. Among the authorized uses for the tourist development tax revenues are beach improvement, renourishment, restoration, and erosion control. 4 Section 125.0104 , Florida Statutes, requires that the governing body of a county adopt a resolution establishing and appointing the members of the county tourist development council at least sixty days prior to the enactment of the ordinance levying the tourist development tax....
...e with the approximate cost or expense allocated for each specific project or special use. 7 The plan prepared by the county tourist development council must be adopted by the governing board of the county as part of the ordinance levying the tax. 8 Section 125.0104 (4)(a), Florida Statutes, requires that prior to the ordinance imposing the tax becoming effective, the electors of the county, or the electors of the subcounty special district in which the tax is to be levied, must approve the ordinance authorizing the levy and imposition of the tax....
...Repayment would be made from beach renourishment funds as they became available. Nothing in the approved plan provides for transferring funds or altering the specific funding prescribed in the ordinance. The Local Option Tourist Development Act, however, permits amendment and change to a county's tourist development plan. Section 125.0104 (4)(d), Florida Statutes, provides in pertinent part that "[a]fter enactment of the ordinance levying and imposing the tax, the plan of tourist development may not be substantially amended except by ordinance enacted by an affirmativ...
...s the initial ordinance containing the tourist development plan. The Court concluded that there is no requirement in the Tourist Development Act that a referendum be held to ratify an amendment, but rather the procedure for amendment is contained in section 125.0104 (4)(d), Florida Statutes....
...In light of the above, I am of the opinion that where the tourist development plan specifies how each of the projects set forth in the plan are to be funded, excess funds may not be transferred between such accounts without amending the plan as prescribed in section 125.0104 (4)(d), Florida Statutes. Sincerely, Robert A. Butterworth Attorney General RAB/tjw 1 Section 125.0104 (1), Fla. Stat. 2 See , s. 125.0104 (3)(a), Fla....
...rk, recreational vehicle park, or condominium for a term of 6 months or less is exercising a privilege which is subject to taxation under this section. . . ." 3 See , Ops. Att'y Gen. Fla. 95-71 (1995), 94-12 (1994), 87-16 (1987), and 83-18 (1983). 4 Section 125.0104 (5)(a)4., Fla. Stat. 5 Section 125.0104 (4)(b), Fla. Stat. 6 Section 125.0104 (4)(c), Fla. Stat. 7 Id . 8 Section 125.0104 (4)(d), Fla....
...of a tax and applied to some other purpose it is equivalent to the levy of a tax for such purpose. The limitation upon the rate of taxation is for the protection of taxpayers and to secure economy in the expenditure of public moneys." 11 See also , s. 125.0104 (7), Fla....
CopyAgo (Fla. Att'y Gen. 1992).
Published | Florida Attorney General Reports
...onsist of an outdoor concert by the Florida Orchestra which would be free to the public. The purpose of the event is to provide entertainment for Citrus County residents and visitors and to spotlight the county as a desirable place to live or visit. Section 125.0104 , F.S., known as the Local Option Tourist Development Act, 1 authorizes a county to impose a tax on short term rentals of living quarters or accommodations within the county unless such activities are exempt pursuant to Ch. 212 , F.S. 2 Subsection (5) of the act sets forth the purposes for which revenues from the tourist development tax may be used. Specifically, s. 125.0104 (5)(a), F.S., provides: All tax revenues received pursuant to this section by a county imposing the tourist development tax shall be used by that county for the following purposes only : 1....
...is public access. (e.s.) Where a statute enumerates those things upon which it will operate or forbids certain things, it is ordinarily construed as excluding from its operation all things not expressly mentioned. 3 Thus, the specific provisions of s. 125.0104 (5)(a), F.S., limit the expenditure of tourist development tax revenues to those enumerated and imply the exclusion of all others. 4 This office consistently has determined that tourist development tax revenues may only be used for the purposes enumerated in s. 125.0104 (5)(a), F.S....
...6 Thus, the county is authorized to expend tourist development tax revenues to promote and advertise the "Concert in the Park," if the governing body of the county makes the appropriate legislative determination that such activity is primarily related to promoting tourism within the county. 1 Section 125.0104 (1), F.S. 2 See , s. 125.0104 (3)(a), F.S., which states that it is 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, apart...
CopyAgo (Fla. Att'y Gen. 2010).
Published | Florida Attorney General Reports
Dear Mr. McAteer: As Sumter County Attorney, you have asked for my opinion on substantially the following question: May Sumter County use tourist development tax dollars collected pursuant to section 125.0104 , Florida Statutes, to stock publicly accessible freshwater county lakes with native freshwater game fish, upon a proper legislative finding by the board of county commissioners that such an activity will promote tourism in the county? In sum: An expenditure of tourist development tax revenues pursuant to section 125.0104 , Florida Statutes, must be based on a determination by the governing body of the county that the activity directly and primarily promotes tourism. However, in light of the language of section 125.0104 (5)(a)(4), Florida Statutes, requiring that these funds be used for projects involving the alteration or enhancement of the physical aspects of inland lakes and rivers, the use of tourist development funds for stocking a lake with game fish would appear to be questionable. Section 125.0104 , Florida Statutes, known as the Local Option Tourist Development Act 1 (the act), authorizes a county to impose a tax on short-term rentals of living quarters or accommodations within the county unless such activities are exempt pursuant to Chapter 212 , Florida Statutes. 2 The purpose and intent of Section 125.0104 , Florida Statutes, is to "provide for the advancement, generation, growth and promotion of tourism, the enhancement of the tourist industry, and the attraction of conventioneers and tourists from within and without the state to a pa...
...This determination must follow appropriate legislative findings and due consideration of the specific needs and conditions of the particular locality. 4 Subsection (5) of the act sets forth various purposes for which revenues from the tax may be used. Relevant to the question you have posed, section 125.0104 (5)(a)4., Florida Statutes, authorizes the expenditure of tax revenues for the following purpose: "To finance beach park facilities or beach improvement, maintenance, renourishment, restoration, and erosion control, including shoreli...
...It is a general principle of statutory construction that the mention or enumeration of one thing in a statute implies the exclusion of another and that a legislative direction as to how a thing shall be done is, in effect, a prohibition against its being done in any other way. 5 The legislative authorization in section 125.0104 (5)(a)4., Florida Statutes, for the expenditure of tourist development funds for enhancement of inland lakes as that relates to the physical preservation of the lake implies that these funds may not be used for projects that do not meet these criteria....
...n authorizing the construction of artificial structures upon the beach or authorizing other activities which did not protect or enhance the physical nature of the beach. Thus, improvements to the actual physical nature of the beach are authorized by section 125.0104 , Florida Statutes....
...Information provided with the opinion request suggested that the proposed artificial reef was to be part of a larger scheme to develop an aquatic nature center. After determining that an aquatic nature center could be characterized as a nature facility within the scope of section 125.0104 (5)(b), Florida Statutes, it was concluded that tourist development taxes could be used for its development. The opinion notes that "[u]ltimately, however, the determination of whether a particular expenditure satisfies the requirements of section 125.0104 , Florida Statutes, is the responsibility of the governing body of the county and cannot be delegated to this office." Section 125.0104 (5)(a)4., Florida Statutes, authorizes the use of tourist development tax revenues for "shoreline protection, enhancement, cleanup, or restoration of inland lakes and rivers to which there is public access as those uses relate to the physical preservation of the beach, shoreline, or inland lake or river." Based on the language of the statute, it is my opinion that an expenditure of tourist development tax revenues pursuant to section 125.0104 , Florida Statutes, must be based on a determination by the governing body of the county that the activity directly and primarily promotes tourism. However, in light of the language of Section 125.0104 (5)(a)4., Florida Statutes, requiring that these funds be used for projects involving the alteration or enhancement of the physical aspects of inland lakes and rivers, the use of tourist development funds for stocking a lake with game fish would appear to be questionable. Sincerely, Bill McCollum Attorney General BM/tgh 1 Section 125.0104 (1), Fla. Stat. 2 See s. 125.0104 (3)(a), Fla....
...94-12 (1994) (governing body of the county must make determination that expenditure of tourist development tax revenues for the acquisition of a railway right-of-way and construction of a public recreational trail falls within the scope of expenditures authorized by s. 125.0104 , Fla....
CopyPublished | Florida 4th District Court of Appeal
...Owner
Terms of Use.” 2
The Tax Collector filed a complaint for declaratory relief against the
Companies, seeking a declaratory judgment that the Companies were
required to register as dealers and collect and remit the TDT pursuant to
sections
125.0104 and
212.0305, Florida Statutes....
...engaging in the business of renting, leasing, or letting short-term
accommodations; and (2) even if the Companies are not exercising a
taxable privilege, they are still required to register as dealers because they
receive payment on the Owners’ behalf. We disagree.
Section 125.0104, Florida Statutes, allows participating counties to
levy and impose a tourist development tax, commonly known as a “bed
tax,” on the transient rental of rooms within its boundaries....
...for a term of 6
months or less is exercising a privilege which is subject to taxation under
this section, unless such person rents, leases, or lets for consideration any
living quarters or accommodations which are exempt according to the
provisions of chapter 212.” § 125.0104(3)(a)(1), Fla. Stat. (2014). The TDT
statute further provides that the tax “shall be charged by the person
receiving the consideration for the lease or rental . . . .” § 125.0104(3)(f),
Fla....
...receive, account for, and remit the tax to the Department of
Revenue . . . . The same duties and privileges imposed by
chapter 212 upon dealers . . . shall apply to and be binding
upon all persons who are subject to the provisions of this
section.
§ 125.0104(3)(f)–(g), Fla....
...context, is what the
text means.” Antonin Scalia & Bryan A. Garner, Reading Law:
The Interpretation of Legal Texts 56 (2012).
8
Id.
The Applicable Statutes, Ordinances, and Regulations
Section 125.0104 authorizes a county to collect a Tourist Development
Tax (“TDT”). Section 125.0104 provides who shall collect the tax and what
they shall do with it once collected:
(3)(f) The tourist development tax shall be charged by the
person receiving the consideration for the lease or rental,
and it shall...
...(Emphasis supplied). These statutory sections specify that the “person
receiving the consideration” for a lease or rental is responsible for
collecting the TDT and remitting it to the Department of Revenue.
Consistent with these provisions of section 125.0104, Palm Beach
County Ordinance 17-114(b) provides:
Collection and administration of tax....
...the administration of the tax.
(Emphasis supplied).
9
Both the statute and the ordinance are in line with Chapter 212, Florida
Statutes (2019), which applies “to the administration of any tax levied
pursuant” to section 125.0104(2)(a) Fla....
...Even quoting Justice Scalia as a
kind of magic incantation cannot legitimize this novel approach to
statutory interpretation.
I concur with the result in that portion of the majority opinion holding
that appellees themselves are not subject to taxation under the TDT
statute. The basis of my concurrence is that section 125.0104(3)(a)(1)
applies to “every person who rents, leases, or lets for consideration any
living quarters or accommodations.” This language cannot properly be
expanded to apply to every person “who engages in the business of renting,...
CopyAgo (Fla. Att'y Gen. 1983).
Published | Florida Attorney General Reports
IMPROVEMENTS OUTLINED ABOVE? QUESTION ONE Section
125.0104, F.S., the Local Option Tourist Development
CopyAgo (Fla. Att'y Gen. 2000).
Published | Florida Attorney General Reports
phrase "open to the public" as it is used in section
125.0104(5)(a)1., Florida Statutes? In sum: The phrase
CopyPublished | Florida 4th District Court of Appeal
...authority is a
question of great public importance and of statutory interpretation that
the Florida Supreme Court should resolve for all the citizens and local
governments of the state. Therefore, I would certify the following question:
Does section 125.0104(f)-(g), Florida Statutes, require that the
person “receiving the consideration” also have the ability to
grant a possessory interest in the property?
* * *...
CopyAgo (Fla. Att'y Gen. 2001).
Published | Florida Attorney General Reports
park for eco-tourists and the general public. Section
125.0104, Florida Statutes, is the "Local Option Tourist
CopyAgo (Fla. Att'y Gen. 2010).
Published | Florida Attorney General Reports
special district," as that term is used in section
125.0104(3)(b), Florida Statutes, apply to both independent
CopyAgo (Fla. Att'y Gen. 1990).
Published | Florida Attorney General Reports
enhance the condition of these lakes and rivers. Section
125.0104, F.S., known as the Local Option Tourist Development
CopyAgo (Fla. Att'y Gen. 1997).
Published | Florida Attorney General Reports
development tax dollars collected pursuant to section
125.0104, Florida Statutes (1996 Supplement), to construct
CopyAgo (Fla. Att'y Gen. 1990).
Published | Florida Attorney General Reports
...Mullin County Attorney Nassau County Post Office Box 1563 Fernandina Beach, Florida 32034 Dear Mr. Mullin: As County Attorney you have asked the following question on behalf of the Board of County Commissioners of Nassau County: May Nassau County use tourist development tax funds pursuant to s. 125.0104 (5)(a)4., F.S., to fund: (a) the construction of beach parks; (b) additional Sheriff's patrols and lifeguards on the beach; (c) the buildings and maintenance of sanitary facilities on or near the beach? In sum: Nassau County is not authorized by s. 125.0104 (5)(a)4., F.S., to use tourist development tax revenues to construct beach parks, fund additional law enforcement patrols or lifeguards on the beach, or build and maintain sanitary facilities on or near the beach. Section 125.0104 , F.S., the "Local Option Tourist Development Act," 1 authorizes any county in Florida to impose a tax on short-term rentals of living quarters or accommodations in "any hotel, apartment hotel, motel, resort motel, apartment, apartme...
...ational vehicle park, or condominium" 2 within the county unless such activities are exempt pursuant to Ch. 212 , F.S. Subsection (5) of the act sets forth the purposes for which revenues from the tourist development tax may be expended. Pursuant to s. 125.0104 (5)(a), F.S.: All tax revenues received pursuant to this section by a county imposing the tourist development tax shall be used by that county for the following purposes only: 1....
...3 (e.s.) Where a statute enumerates the things upon which it is to operate or forbids certain things, it is ordinarily to be construed as excluding from its operation all things not expressly mentioned. 4 Applying this rule to the instant situation, the specific enumeration in s. 125.0104 (5)(a)4., F.S., of those projects for which tourist development tax revenues may be spent implies the exclusion of others. 5 According to your letter, the county proposes to construct beach parks which will provide such items as bath houses, picnic shelters, sanitary facilities, and parking areas. I would note that s. 125.0104 (5)(a)1., F.S., specifically authorizes the construction of artificial structures such as publicly owned and operated convention centers, sports stadiums, sports arenas, coliseums, or auditoriums within the county....
...rnmental function owed to the public at large, such revenues (from the tourist development tax) may not be used to generally fund law enforcement within the county or to fund such functions during special events or holidays." Monroe County relied on s. 125.0104 (5)(a)2., F.S., to provide authority for the expenditure of these funds for additional law enforcement asserting that this would promote tourism....
...purpose. Moreover, I cannot conclude that the provision of lifeguards or additional law enforcement for Nassau County beaches constitutes "beach improvement, maintenance, renourishment, restoration, and erosion control" 6 within the contemplation of s. 125.0104 (5)(a)4., F.S., such that tourist development tax revenues may be used to fund such services....
...The terms of this section should be construed in connection with, and their meaning ascertained by reference to, the other words and phrases of the section with which they are associated. 7 Reading the terms "beach improvement, maintenance, renourishment, restoration, and erosion control" together, it appears that s. 125.0104 (5)(a)4., F.S., relates to the actual, physical nature of the beach and does not contemplate the construction of artificial structures upon the beach or otherwise authorize activities which do not protect or enhance the physical nature of the beach. Thus, the construction of artificial structures generally would appear to be beyond the scope of expenditures authorized in s. 125.0104 (5)(a)4., F.S....
...8 Thus, there may be instances where the construction of such walkovers is to secure the physical integrity of the beach and as a valid method of erosion control. In such instances, where the county has made the appropriate legislative findings, the expenditure of tourist development tax revenues may be permissible under s. 125.0104 (5)(a)4., F.S....
...The county, however, may wish to seek legislative clarification on its authority to make expenditures pursuant to this section. Moreover, as this office has previously stated, the determination as to whether a particular expenditure satisfies the requirements of s. 125.0104 , F.S., is the responsibility of the governing body of the county and cannot be delegated to this office. 9 Sincerely, Robert A. Butterworth Attorney general RAB/tgh 1 Section 125.0104 (1), F.S. 2 Section 125.0104 (3)(a), F.S. 3 And see, s. 125.0104 (5)(b), F.S., which authorizes counties with a population of less than 500,000 to use the revenues for the acquisition, construction, improvement, operation, and promotion of museums, zoological parks, fishing piers or nature centers; and s. 125.0104 (5)(c), F.S., specifying the circumstances under which the revenues may be used to secure and liquidate revenue bonds issued for the purposes set forth in subparagraphs (a)1....
...providing that such revenues "shall be used only for beach maintenance; beach-related traffic management and parking; beach-related law enforcement and liability insurance; or beach-related sanitation, lifeguard, or other staff purposes. . . ." with s. 125.0104 (5)(a)4., F.S....
...And compare, SB 1286 and HB 2935, two bills which failed during the 1990 Florida Legislative Session, which would have authorized the expenditure of tourist development tax revenues "[t]o enhance public safety and security in tourist districts and facilities" with s. 125.0104 (5)(a)4., F.S....
CopyAgo (Fla. Att'y Gen. 1996).
Published | Florida Attorney General Reports
substantially the following question: Does section
125.0104(5)(a)1., Florida Statutes, authorize the use
CopyAgo (Fla. Att'y Gen. 1992).
Published | Florida Attorney General Reports
...e pursuant to section 212.10 , Florida Statutes, and Rule 12A-1.090 , Florida Administrative Code? SUMMARY: The clerk of the court has been delegated the authority to collect tourist development taxes by the governing board of the county pursuant to section 125.0104 , Florida Statutes (1990 Supplement). Such powers could include the authorization to collect delinquent taxes in the manner used by the Department of Revenue pursuant to section 212.10 , Florida Statutes. Subject to the provisions in section 125.0104 , Florida Statutes (1990 Supplement), any county in this state may levy a tourist development tax on the rental of specified living quarters or accommodations when such rental is for a term of six months or less....
...the St. Johns County tourist development tax . . . ." 5 Furthermore, the clerk is authorized, when any tax becomes delinquent or is otherwise in jeopardy, to "use all appropriate remedies at law or equity necessary to collect such delinquent tax." 6 Section 125.0104 (10)(c), Florida Statutes (1990 Supplement), authorizes a county which elects to assume all responsibility for auditing the records and accounts of dealers, and assessing, collecting, and enforcing payments of delinquent taxes, to use any power granted in section 125.0104 to the Department of Revenue to determine the amount of tax, penalties, and interest to be paid by each dealer and to enforce payment of such tax, penalties, and interest. Section 125.0104 (2), Florida Statutes (1990 Supplement), provides that "[t]he provisions contained in chapter 212 apply to the administration of any tax levied pursuant to this section." Furthermore, the section provides: "The same duties and privil...
...ject to the provisions of this section." 7 Reading these subsections together, it is clear that the Department of Revenue may use the provisions in Chapter 212 , Florida Statutes, to administer the collection of tourist development taxes pursuant to section 125.0104 , F.S. (1990 Supplement). This is supported by the rules which have been adopted by the Department of Revenue regarding the collection of tourist development taxes. 8 As administrative interpretations by the agency charged with the administration of section 125.0104 , Florida Statutes, the rules adopted by the department are entitled to great weight in determining the applicability of Part 1, Chapter 212 , Florida Statutes, in this instance. 9 In light of the authority given to the Department of Revenue in section 125.0104 , Florida Statutes (1990 Supplement), to use the provisions in Chapter 212 , Florida Statutes, in the administration of tourist development taxes, it appears that a county electing to assume all responsibilities for the administration and collection of the tax may exercise such powers. Therefore, I am of the opinion that the governing body of the county may by ordinance authorize the designated local official to exercise the same powers given to the department under section 125.0104 , Florida Statutes. Sincerely, Robert A. Butterworth Attorney General RAB/t 1 Section 125.0104 (3), Fla. Stat. (1990 Supp.). 2 Section 125.0104 (4), Fla. Stat. (1990 Supp.). 3 Section 125.0104 (6), Fla. Stat. (1990 Supp.). 4 Section 125.0104 (10)(a), Fla. Stat. (1990 Supp.). 5 Section Two (i), Ordinance No. 88-27, adopted June 14, 1988. 6 Section Two (i)(4), Ordinance No. 88-27. 7 Section 125.0104 (3)(g), Fla. Stat. (1990 Supp.). See also , s. 125.0104 (3)(k), Fla....
...C.) shall apply with the same effect with respect to local option resort taxes and Rule 12A-3.006 (4), Fla. Admin. C., providing that, with the exception of filing estimated taxes, Part 1, Ch. 212 , Fla. Stat., shall apply to the administration of any tax levied pursuant to s. 125.0104 , Fla....
CopyPublished | Florida 5th District Court of Appeal | 1997 WL 24242
...missing their multicount complaint with prejudice and refusing certain discovery and public record requests. This case involves Orange County's assessment, effective February 1, 1995, of a one percent "tourist tax" ("fifth-cent tax") [1] pursuant to section 125.0104(3),( l ), Florida Statutes (1993), the Local Option Tourist Development Act....
..., of the Florida Constitution, in that pursuant to the agreement Orange County has pledged the use of its taxing power or credit for the benefit or aid of the Baseball Owners, a private, for-profit group. The count further asserts that to the extent section 125.0104(3)( l ) permits the imposition of a tax for the purposes of financing a professional sports facility to be privately operated (and, eventually, privately owned), according to the Revised Summary of Expected Lease Terms, the statute was also passed in contravention of Article VII, section 10. Count II complains that section 125.0104(3)( l ), Florida Statutes (1993) does not permit the imposition of a tourist tax to accrue funds for the purpose of constructing a ballpark. The complaint alleges that the statute permits only the imposition of a tax to pay for bonds already issued to fund construction of such a facility. Count III alleges that section 125.0104(3)( l ) does not authorize the imposition of a fifth-cent tax to fund the Renewal and Replacement Reserve Account called for by the Revised Summary of Expected Lease Terms. Count IV asserts that section 125.0104(3)( l ) does not authorize the imposition of a fifth-cent tourist tax for the purpose of constructing three stand-alone parking garages at an estimated cost of $35 million....
...it is intended that they will be used not only by patrons of the facility, but by patrons of the Citrus Bowl, Orange Blossom Trail Sports District and other facilities and where all revenues are to belong to the Baseball Owners. Count V alleges that section 125.0104(3)( l ) does not authorize the imposition of a fifth-cent tourist tax to pay the planning and design costs incurred prior to issuance of the bonds. The count seeks an order invalidating the tax to the extent it is not being used for payment of debt service on any bonds. Count VI alleges that the "fifth-cent" tax imposed pursuant to section 125.0104(3)( l ) cannot be imposed to finance the construction of a ballpark to be operated by private "for-profit" entrepreneurs....
...provisions that do not yet exist. However, it appears the lower court's refusal to allow any amendment and the dismissal of the entire suit was erroneous in light of the issue raised by Tamar concerning the county's power to assess a tax pursuant to section 125.0104(3)( l ) and then accrue those tax dollars to fund a project that is not permitted under the constitution simply because there is another legal use to which the money could be put....
CopyAgo (Fla. Att'y Gen. 1997).
Published | Florida Attorney General Reports
the tourist development tax imposed under section
125.0104, Florida Statutes (1996 Supplement). 2. While
CopyAgo (Fla. Att'y Gen. 1990).
Published | Florida Attorney General Reports
...Randy Ludacer County Attorney Monroe County 310 Fleming Street, Room 29 Key West, Florida 33040 Dear Mr. Ludacer: You ask on behalf of the board of county commissioners substantially the following questions: 1. May Monroe County use tourist development tax funds pursuant to s. 125.0104 (5)(a)2., F.S., to fund regular police protection? 2. May Monroe County use tourist development tax funds pursuant to s. 125.0104 (5)(a)2., F.S., to fund extra police protection in connection with Fantasy Fest parade weekend, New Year's Eve, and Spring Break? In sum, I am of the opinion: Any expenditure of revenues derived from the tourist development tax must be primarily for tourism, and any expenditures pursuant to s. 125.0104 (5)(a)2., F.S., may only be used to promote and advertise tourism....
...function owed to the public at large, such revenues may not be used to generally fund law enforcement within the county or to fund such functions during special events or holidays. As your questions are interrelated, they will be answered together. Section 125.0104 , F.S., is the "Local Option Tourist Development Act." 1 The act authorizes a county to impose a tax on short-term rentals of living quarters or accommodations in "any hotel, apartment hotel, motel, resort motel, apartment, apartment...
...reational vehicle park, or condominium" within the county unless such activities are exempt pursuant to Ch. 212 , F.S. Subsection (5) of the act sets forth the purposes for which revenues from the tourist development tax may be expended. Pursuant to s. 125.0104 (5)(a), F.S.: (a) All tax revenues received pursuant to this section by a county imposing the tourist development tax shall be used by that county for the following purposes only: 1....
...onstrued as excluding from its operation all things not expressly mentioned. 3 Revenues generated from the tourist development tax, therefore, may only be used for the purposes specified in the statute. An examination of the enabling legislation for s. 125.0104 , F.S., indicates that the Legislature intended that expenditures of revenues from the tourist development tax be limited to tourism related projects. 4 You specifically refer to the provisions of s. 125.0104 (5)(a)2., as providing possible authority for the expenditure of tourist development tax revenues to fund law enforcement within the county on the basis that increased law enforcement protection within the county will promote tourism....
...Therefore, I am of the opinion that revenues derived from the local tourist development tax may not be used to fund regular police protection or to fund extra police protection in connection with special events or holidays. Sincerely, Robert A. Butterworth Attorney General RAB/tjw 1 Section 125.0104 (1), F.S. 2 And see, s. 125.0104 (5)(b), F.S., which authorize counties of less than 500,000 population to use the revenues for the acquisition, construction, improvement, operation and promotion of museums, zoological parks, fishing piers or nature centers; and s. 125.0104 (5)(c), F.S., specifying the circumstances under which the revenues may be used to secure and liquidate revenue bonds issued for the purposes set forth in subparagraphs (a)1....
...statute. And see, Thayer v. State,
335 So.2d 815 , 817 (Fla. 1976). 4 See, Staff Analysis and Economic Statement, Taxation and Claims Committee, Florida Senate, dated June 3, 1977, on HB 2064, enacted as Ch. 77-209, Laws of Florida, and codified as s.
125.0104 , F.S.
CopyAgo (Fla. Att'y Gen. 1987).
Published | Florida Attorney General Reports
...Bowen: This is in response to your request for an opinion on substantially the following question: WHETHER OSCEOLA COUNTY MAY EXPEND TOURIST DEVELOPMENT TAX REVENUES TO IMPROVE, MAINTAIN, RENOURISH OR RESTORE PUBLIC SHORELINE OR BEACHES OF INLAND FRESHWATER LAKES? The "Local Option Tourist Development Act," s. 125.0104 , F.S....
...sea, or of a lake, which is washed by tidewaters and waves; the strip of shore lying above high water." Thus defined and understood, the word "beach" includes the shoreline of both fresh and salt bodies of water. Nor does the context of its usage in s. 125.0104 , F.S., as amended by Ch....
...1912) (the margin of the bed of a river which lies between high and low water mark is called the "beach" or "shore"). Accordingly, in the absence of any judicial or legislative determination to the contrary, I am of the opinion that the word "beach" as used in s. 125.0104 (5)(a)4., F.S., encompasses beaches of inland freshwater lakes. In AGO 83-18, this office concluded that the intent and purpose for the "Local Option Tourist Development Act," s. 125.0104 , "was to provide for the advancement, generation, growth and promotion of tourism, the enhancement of the tourist industry, and the attraction of conventioneers and tourists from within and without the state to a particular area or count...
...You state in your letter that the projects the board of county commission has in mind in particular include the restoration of the natural features of the shoreline ("beach areas") of Lake Tohopekaliga, a major recreational tourist attraction and natural resource of the State of Florida. It would therefore appear that s. 125.0104 (5)(a)4., F.S., authorizes the expenditure of tax revenues generated under that statute for the improvement, maintenance, renourishment, restoration, and erosion control of beaches whether located on fresh or salt bodies of water, if related to tourism in the county. See also, AGO 86-68 for a discussion of the necessity for expenditures of public funds or tax revenues to paramountly further a public purpose. A limitation, however, has been placed on the pledging of tax revenues generated under s. 125.0104 , F.S....
...of that statute. That limitation provides that "no more than 50 percent of the revenues from the tourist development tax may be pledged to secure and liquidate revenue bonds or revenue refunding bonds issued for the purposes set forth in subparagraph (a)4." Section 125.0104 (5)(b), F.S....
CopyAgo (Fla. Att'y Gen. 1994).
Published | Florida Attorney General Reports
development tax revenues received pursuant to section
125.0104, Florida Statutes, to acquire and construct
CopyAgo (Fla. Att'y Gen. 1998).
Published | Florida Attorney General Reports
...taxes to pay for the new memorial as an operating or capital expense. You question the validity of such an expenditure since the original memorial was not funded by the convention center, but was merely placed at the center as a community memorial. Section 125.0104 , Florida Statutes, known as the Local Option Tourist Development Act 1 (act), authorizes a county to impose a tax on short-term rentals of living quarters or accommodations within the county unless such activities are exempt pursuant to Chapter 212 , Florida Statutes. 2 The purpose and intent of section 125.0104 , Florida Statutes, is to "provide for the advancement, generation, growth and promotion of tourism, the enhancement of the tourist industry, and the attraction of conventioneers and tourists from within and without the state to a pa...
...This determination must follow appropriate legislative findings and due consideration of the specific needs and conditions of the particular locality. 4 Subsection (5) of the act sets forth various purposes for which revenues from the tax may be used. Relevant to the question you have posed, section 125.0104 (5)(a)1., Florida Statutes, authorizes the expenditure of tax revenues for the following purpose: "To acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate, or promote one or more publicly owned and operate...
...When a statute enumerates those things upon which it operates, it is ordinarily construed to exclude from its operation all things not expressly mentioned. 5 This office has consistently concluded that tourist development tax revenues may only be used for the purposes enumerated in section 125.0104 , Florida Statutes....
...Memorial at the Orange County Courthouse depends on a determination by the governing body of the county that such expenditure is directly related to the promotion of tourism in the county. Sincerely, Robert A. Butterworth Attorney General RAB/tls 1 Section 125.0104 (1), Fla. Stat. 2 See, s. 125.0104 (3)(a), Fla....
...94-12 (1994) (governing body of the county must make determination that expenditure of tourist development tax revenues for the acquisition of a railway right-of-way and construction of a public recreational trail falls within the scope of expenditures authorized by s. 125.0104 , Fla....
...itional law enforcement patrols or lifeguards on the beach, or to build and maintain sanitary facilities on or near the beach), and 88-49 (1988) (no authority to use tourist development tax revenues to acquire real property for beach access). 7 See, s. 125.0104 (5)(a)2., Fla....
CopyAgo (Fla. Att'y Gen. 1991).
Published | Florida Attorney General Reports
Larry M. Haag Citrus County Attorney QUESTION: 1. May tourist development tax revenues be used pursuant to s. 125.0104 (5)(a)4., F.S. (1990 Supp.), to fund the repair, construction, and improvement of boat ramps and parking facilities which serve inland lakes and rivers in Citrus County? 2. Pursuant to s. 125.0104 (5)(a)4., F.S. (1990 Supp.), may tourist development tax revenues be used to fund the dredging of silt and debris from the main spring which feeds Crystal River? SUMMARY: 1. Section 125.0104 (5)(a)4., F.S....
...facilities on a continuing basis." These ramps are utilized by visitors to Citrus County who use them to gain access to water bodies in the county for such activities as fishing, skiing, scuba diving and other water related recreational activities. Section 125.0104 , F.S....
...of living quarters or accommodations within the county unless such activities are exempt pursuant to Ch. 212 , F.S. 2 Subsection (5) of the act sets forth the purposes for which revenues from the tourist development tax may be expended. Pursuant to s. 125.0104 (5)(a)4., F.S....
...s public access." 4 Where a statute enumerates the things upon which it is to operate or forbids certain things, it is ordinarily to be construed as excluding from its operation all things not expressly mentioned. 5 Thus, the specific enumeration in s. 125.0104 (5)(a)4., F.S....
...(1990 Supp.), of those projects for which tourist development tax revenues may be spent implies the exclusion of others. 6 According to your letter, Citrus County proposes to construct and maintain boat ramps and parking facilities which serve inland lakes and rivers in the county. Section 125.0104 (5)(a)1., F.S....
...oliseums, or auditoriums with the county. Thus, the Legislature has provided for using tourist development tax revenues to construct certain facilities which do not include boat ramps and parking facilities. 7 As this office has stated, the terms of s. 125.0104 (5)(a)4., F.S....
...r other activities which do not protect or enhance such lakes or rivers. Thus, the construction of boat ramps and attendant parking facilities in proximity to inland lakes and rivers would appear to be outside the scope of expenditures authorized in s. 125.0104 (5)(a)4., F.S....
...dredging of silt and other debris from King Spring which is the main spring feeding Crystal River. From your letter I understand that the public has access to both King Spring and Crystal River. This office has stated that the purpose and intent of s. 125.0104 , F.S., is to provide for the advancement, growth, and promotion of tourism....
...The determination, however, as to whether a particular project is tourist related and furthers such a purpose is a factual determination which must be made by the legislative and governing body of the county and not by this office. 10 As discussed above, the provisions of s. 125.0104 (5)(a)4., F.S....
...dy of water, and usually fed along its course by converging tributaries." 14 A spring which flows into a river would appear to fall within the scope of this broad definition. Thus, a spring would constitute a portion of the river within the scope of s. 125.0104 (5)(a)4., F.S....
...Therefore, a county is authorized to expend tourist development tax revenues to finance the dredging of silt and debris in the main spring of Crystal River if it is determined by the county's governing body that this activity is primarily related to tourism within the county. 1 Section 125.0104 (1), F.S. 2 See , s. 125.0104 (3)(a), F.S., which states that it is the intent of the Legislature that every person who rents, leases, or lets living quarters or accommodations in "any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, roominghou...
...State,
335 So.2d 815 , 817 (Fla 1976). 6 And see , Dobbs v. Sea Isle Hotel,
56 So.2d 341 , 342 (Fla. 1952), and Alsop v. Pierce,
19 So.2d 799 , 805-806 (Fla. 1944), for the proposition that a legislative direction as to how a thing shall be done in any other way. 7 But see , s.
125.0104 (5)(b), F.S....
CopyAgo (Fla. Att'y Gen. 1989).
Published | Florida Attorney General Reports
...esentatives of the chamber of commerce who promote and advertise tourism in St. Johns County subject to s.
112.061 , F.S. (1988 Supp.)? In sum, I am of the following opinion: As an exception to s.
112.061 , F.S. (1988 Supp.), the county, pursuant to s.
125.0104 (9), F.S....
...r transportation, lodging, meals, and other reasonable and necessary items and services for such persons, as determined by the head of the agency, in connection with the performance of promotional and other duties of the agency. . . . 8 Furthermore, s. 125.0104 (9)(c), F.S., specifically provides that such agencies may [p]ay 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 em...
...(1988 Supp.), the rate of payment for reimbursement of travel expenses paid under the act. Pursuant to s.
112.061 (1)(b), F.S. (1988 Supp.), therefore, the rate of payment of travel expenses by a tourism promotion agency would not be controlled by Ch. 112 , F.S. It is my opinion, therefore, that to the extent s.
125.0104 (9)(c), F.S....
..."Public agency" is defined as "[a]ny office, department, agency, division, subdivision, political subdivision, board, bureau, commission, authority, district, public body, body politic, county, city, town, village, municipality, or any other separate unit of government created pursuant to law." 4 See, s. 125.0104 (1), F.S. (1988 Supp.). 5 Section 125.0104 (3)(a), F.S....
...onths or less is exercising a privilege which is subject to taxation under this section, unless such person rents, leases, or lets for consideration any living quarters or accommodations which are exempt according to the provisions of chapter 212. 6 Section 125.0104 (5), F.S. (1988 Supp.), provides the exclusive purposes for which the tourist development tax revenues may be used. 7 See, s. 125.0104 (9), F.S. (1988 Supp.). 8 See, s. 125.0104 (9)(a), F.S....
CopyAgo (Fla. Att'y Gen. 1986).
Published | Florida Attorney General Reports
expenditure of tourist development tax revenues. Section
125.0104, F.S., as amended by Ch. 86-4, Laws of Florida
CopyAgo (Fla. Att'y Gen. 2000).
Published | Florida Attorney General Reports
the purchase of an annual track sponsorship. Section
125.0104, Florida Statutes, known as the Local Option
CopyAgo (Fla. Att'y Gen. 1996).
Published | Florida Attorney General Reports
Commissioners of Bay County authorized by section
125.0104, Florida Statutes, to create a separate tax
CopyAgo (Fla. Att'y Gen. 1992).
Published | Florida Attorney General Reports
interrelated, they will be answered together. Section
125.0104, F.S., the Local Option Tourist Development
