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FL S1664

Bill

Status

Introduced

2/28/2025

Primary Sponsor

Finance and Tax

Click for details

Origin

Senate

2025 Regular Session

AI Summary

  • Requires local option taxes (tourist development taxes, local food and beverage taxes, and discretionary sales surtaxes) that were in effect on June 30, 2025, and required voter approval to be renewed or reenacted by referendum on or before January 1, 2033, or their existing expiration date, whichever is later, in order to remain in effect
  • Mandates that all future voter-approved local option taxes include an expiration date and be subject to majority voter approval in a subsequent referendum to be renewed or reenacted
  • Requires that if tax proceeds will service bond indebtedness, the enacting ordinance and ballot question must disclose that purpose, describe the bond purposes, and specify that maximum bond duration may not exceed 30 years
  • Protects holders of bonds issued before July 1, 2025, by covenanting that the state will not impair bondholder rights, and exempts taxes pledged to secure outstanding bonds from the renewal deadline until January 1 of the year after those bonds are retired
  • Takes effect July 1, 2025

Legislative Description

Local Option Taxes

Last Action

Died on Calendar

6/16/2025

Committee Referrals

Appropriations4/17/2025
Finance and Tax3/27/2025

Full Bill Text

No bill text available