FL H7203

Authorizes community development districts without qualified electors to levy an optional tax of up to 1 percent on rental or license fees for use of real property.

Requires approval by at least four of five elected board supervisors and a two-thirds vote of district landowners at a special meeting before the tax can be imposed.

Tax proceeds may only be used to promote commercial activity, support festivals and special events, or provide public services (law enforcement, fire protection, emergency services, sanitation) that support commercial activities.

Districts must locally administer the tax and may retain up to 3 percent of collections for administrative costs; all tax expenditures require prior board approval.

Tax becomes effective no earlier than 60 days after approval and expires if the district subsequently qualifies electors; districts must notify the Department of Revenue within 10 days of approval or determination of qualified electors.