FL S0068

Authorizes counties imposing the tourist development tax to use revenues for auditoriums that are publicly owned but operated by organizations exempt from federal taxation under 26 U.S.C. § 501(c)(3) and open to the public.

Adds auditoriums operated by qualifying tax-exempt organizations as an authorized use of tourist development tax revenues, alongside existing allowances for publicly owned and operated facilities.

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

Takes effect July 1, 2017.