FL S2008

Eliminates extraordinary vote requirements for county governing boards to impose additional tourist development taxes; requires voter approval by referendum instead for taxes under sections 125.0104(3)(d), (l), (m), and (n).

Authorizes counties to impose tourist development taxes and convention development taxes to finance flood mitigation projects or improvements as a new permitted use of tax revenues.

Establishes 5-year expiration dates for tourist development and convention development tax authority beginning from election approval, with renewal possible only through subsequent referendums; requires all existing ordinances to be renewed by July 1, 2026.

Exempts tax revenues pledged to secure revenue bonds issued before July 1, 2021, from expiration requirements until bond retirement.

Specifies that ordinances imposing additional taxes become effective on the first day of the second month following referendum approval, with the effective date of July 1, 2021.