FL H0173

Authorizes counties imposing the tourist development tax to use revenues for auditoriums that are publicly owned but operated by 26 U.S.C. § 501(c)(3) organizations, provided they are open to the public

Allows auditoriums meeting the criteria to be located within county or subcounty special taxing district boundaries where the tax is levied

Maintains existing authorized uses of tourist development tax revenues including convention centers, sports facilities, museums, zoological parks, tourism promotion, convention bureaus, and beach park facilities

Permits implementation of facility provisions through service contracts and leases with operators having sufficient expertise or financial capability

Takes effect July 1, 2017