FL H0141

Allows counties that have imposed a tourist development tax to impose an additional tax of up to 1 percent, approved by majority plus one vote of the county commission board.

Permits revenues from the additional tax to fund debt service on bonds for professional sports facilities (including those in adjacent counties within 11 miles meeting certain conditions), retained spring training facilities, and convention center expansions.

Limits aggregate tax revenues used for convention center improvements and tourism promotion to no more than 49.9 percent of total additional tax revenues in counties imposing the tax after January 1, 2012.

Prohibits counties from expending ad valorem tax revenues for acquisition, expansion, construction, or renovation of facilities funded by the additional tourist development tax.

Allows the additional tax to be levied in cities and towns with existing municipal resort taxes to pay debt service on bonds issued no later than December 14, 2015, notwithstanding prior prohibitions; effective July 1, 2011.