The Florida Senate
BILL ANALYSIS AND FISCAL IMPACT STATEMENT
(This document is based on the provisions contained in the legislation as of the latest date listed below.)
Prepared By: The Professional Staff of the Committee on Commerce and Tourism
BILL: SB 1206
INTRODUCER: Senator Martin
SUBJECT: Live Performances
DATE: February 5, 2024 REVISED:
ANALYST STAFF DIRECTOR REFERENCE ACTION
1. McMillan McKay CM Favorable
2. JU
3. RC
I. Summary:
SB 1206 creates the “Right to Rock Act,” which prohibits the owner or operator of a public
venue from canceling a live performance of an artist, a performer, or a musical group because of
their lawful exercise of freedom of speech or their personal beliefs.
The bill defines “public venue” as a place, building, or structure, regardless of whether owned by
or rented to a governmental entity, school, college, or university, which is funded by or
constructed with public or government funds.
The bill does not apply to an owner or operator who cancels a live performance based on a
reasonable belief that the performance would violate any applicable state law or rule.
The bill requires a venue owner or operator who cancels a live performance of an artist, a
performer, or a musical group in violation of the provisions in the bill to bear all costs, fees, and
penalties enumerated in the related contract with the artist, performer, or musical group.
The bill takes effect July 1, 2024.
BILL: SB 1206 Page 2
II. Present Situation:
Local Option Taxes
Local governments in Florida are authorized to impose certain types of local option taxes.1 The
Department of Revenue (DOR) or the local government is responsible for administering the tax.2
When the DOR administers the tax, its responsibilities include collecting the tax and distributing
the funds to local governments to spend on locally authorized projects.3
Convention Development Taxes
Duval, Miami-Dade, and Volusia Counties are authorized to levy convention development taxes
on transient rental transactions.4 The revenues of convention development taxes may generally
be used for capital construction of convention centers and other facilities related to tourism and
tourist promotion.5 However, the authorized uses vary according to each particular levy.6 The
five available levies that may apply are:
Consolidated government levy for convention development;7
Charter county levy for convention development;8
Special district levy for convention development;9
Special levy for convention development;10 and
1
Department of Revenue, Local Option Taxes, available at
https://floridarevenue.com/taxes/taxesfees/Pages/local_option.aspx#:~:text=Florida%20Statutes%20(F.S.)-
,Consolidated%20County%20Convention%20Development%20Tax,charged%20for%20transient%20rental%20transactions
(last visited Feb. 5, 2024).
2
Id.
3
Id.
4
Department of Revenue, Local Option Taxes: Convention Development Taxes, available at
https://floridarevenue.com/taxes/taxesfees/Pages/local_option.aspx#:~:text=Florida%20Statutes%20(F.S.)-
,Consolidated%20County%20Convention%20Development%20Tax,charged%20for%20transient%20rental%20transactions
(last visited Feb. 5, 2024). See also s. 212.0305, F.S.
5
Id.
6
Id.
7
Each county that operates under a government consolidated with that of one or more municipalities in the county may
impose, pursuant to an ordinance enacted by the governing body of the county, a levy on the exercise within its boundaries of
the taxable privilege of leasing or letting transient rental accommodations described in s. 212.0305(3), F.S., at the rate of 2
percent of each dollar and major fraction of each dollar of the total consideration charged therefor. See s. 212.0305(4)(a), F.S.
8
Each county, as defined in s. 125.011(1), F.S., may impose, under an ordinance enacted by the governing body of the
county, a levy on the exercise within its boundaries of the taxable privilege of leasing or letting transient rental
accommodations described in s. 212.0305(3), F.S., at the rate of 3 percent of the total consideration charged therefor. See s.
212.0305(4)(b), F.S. Section 125.011(1), F.S., defines “county” as any county operating under a home rule charter adopted
pursuant to ss. 10, 11, and 24, Art. VIII of the State Constitution of 1885, as preserved by Art. VIII, s. 6(e) of the State
Constitution, which county, by resolution of its board of county commissioners, elects to exercise the powers herein
conferred. Use of the word “county” within the above provisions shall include “board of county commissioners” of such
county.
9
Each county which was chartered under Art. VIII of the State Constitution and which on January 1, 1984, levied a tourist
advertising ad valorem tax within a special taxing district in that county may impose, pursuant to an ordinance enacted by the
governing body of the county, a levy within the boundaries of such special taxing district on the exercise of the taxable
privilege of leasing or letting transient rental accommodations described in s. 212.0305(3), F.S., at a rate of up to 3 percent of
each dollar and major fraction of each dollar of the total consideration charged therefor. See s. 212.0305(4)(c), F.S.
10
Each county which was chartered under Art. VIII of the State Constitution and which on January 1, 1984, levied a tourist
advertising ad valorem tax within a special taxing district in that county may impose, pursuant to an ordinance enacted by the
governing body of the county, a levy outside the boundaries of such special taxing district and to the southeast of State Road
BILL: SB 1206 Page 3
Subcounty levy for convention development.11
Economic Development Programs
Florida’s economic development programs are used to help promote a diverse and resilient
economy.12 Each program is designed to serve a different role, and there is an emphasis on
attracting businesses and retaining jobs.13 The programs come in various forms such as tax
refunds, tax credits, tax exemptions, and grants.14 An analysis of a project’s needs, as well as
eligibility requirements of various programs help determine which programs may be a good fit
for each project.15 Below is a chart that provides an overview of the different types of economic
development programs, the claims process, and revenue sources.16
Program Description Overview of Claims Revenue Source
Process
Tax Refunds Refund of taxes paid (1) Business pays taxes Annual appropriation
(2) State verifies job
creation, wages, and tax
payments
(3) State issues refund
to eligible business
Tax Credits Credit against taxes (1) State verifies jobs Foregone revenue
owed and capital investment
(as applicable)
(2) Eligible business
claims credits on state
taxes after meeting
program requirements
Tax Exemptions Exemption from taxes (1) DOR issues tax Foregone revenue
owed exemption permit to
business for approved
tax-exempt purchases
(2) Business uses
permit to make eligible
tax-exempt purchases
415, on the exercise of the taxable privilege of leasing or letting transient rental accommodations described in s. 212.0305(3),
F.S., at a rate of up to 3 percent of each dollar and major fraction of each dollar of the total consideration charged therefor.
See 212.0305(4)(d), F.S.
11
Each county which was chartered under Art. VIII of the State Constitution and which on January 1, 1984, levied a tourist
advertising ad valorem tax within a special taxing district in that county may impose, pursuant to an ordinance enacted by the
governing body of the county, a levy outside the boundaries of such special taxing district and to the northwest of State Road
415, on the exercise of the taxable privilege of leasing or letting transient rental accommodations described in s. 212.0305(3),
F.S., at a rate of up to 3 percent of each dollar and major fraction of each dollar of the total consideration charged therefor.
The proceeds of this levy shall be known as the subcounty convention development tax. See 212.0305(4)(e), F.S.
12
Department of Economic Opportunity, 2022 Incentives Report, available at https://www.floridajobs.org/docs/default-
source/reports-and-legislation/2021-2022-annual-incentives-report.pdf (last visited Feb. 5, 2024).
13
Id.
14
Id.
15
Id.
16
Id.
BILL: SB 1206 Page 4
Grants Grant with a (1) Business achieves Annual appropriation
performance-based performance milestones
agreement (2) State verifies job
creation, wages, and
capital investment (as
applicable)
(3) State issues
payment
Professional Sports Franchise Program
Florida is home to many professional and semi-professional sports teams, organizations and
facilities, including professional football, basketball, baseball, hockey, soccer, and National
Association of Stock Car Racing sanctioned tracks. The Professional Sports Franchise program
allows professional sports franchises to receive state sales and use tax revenues to pay for the
acquisition, construction, reconstruction, or renovation of a facility for a new or retained
professional sports franchise.17 Local governments, non-profit, and for-profit entities may apply
to the program.
The Florida Department of Commerce (DCM) is responsible for screening and certifying
applicants for state funding.18 For both new and retained franchises, the DCM must confirm and
verify the following:19
A local government is responsible for the construction, management, or operation of the
professional sports franchise facility, or holds title to the property where the facility is
located;
The applicant has a verified copy of a signed agreement with a new professional sports
franchise for at least 10 years, or for 20 years in the case of a retained franchise;
The applicant has a verified copy of the approval by the governing body of the NFL, MLB,
NHL, or NBA authorizing the location of a new franchise in Florida after April 1, 1987, for
new professional sports franchises, or verified evidence of a league-authorization location in
Florida on or before December 31, 1976, for a retained professional sports franchise;
The applicant has projections demonstrating a paid annual attendance of over 300,000;
The applicant has an independent analysis demonstrating that the annual amount of sales
taxes generated by the use or operation of the franchise’s facility will be at least $2 million;
The local government where the franchise’s facility is located, or the county of the facility is
in an unincorporated area, has certified by resolution after a public hearing that the
application serves a public purpose; and
The applicant has demonstrated that it has provided, is capable of providing, financial or
other commitments of more than one-half of the costs incurred or related to the
improvements or development of the franchise’s facility.
17
Section 288.1162, F.S.
18
Section 288.1162(1), F.S.
19
Section 288.1162(4)(a)-(g), F.S.
BILL: SB 1206 Page 5
Approved applicants are eligible to receive up to $2,000,004 per year for a period of up to 30
years.20 No more than eight facilities can be certified under this program at one time.21
Currently, at least seven facilities receive distributions under the Professional Sports Franchise
Program, and one facility received its final distribution in June of 2023. Each facility is on track
to receive $60 million, which is the maximum distribution allowable under this program
($166,667 per month or $2,000,004 per year, over 30 years) as follows:22
Facility name Location, Franchise First and Final Total payments
Certified entity, payments as of Nov. 30,
& certification 2023
date
BB&T Center Sunrise, Broward Florida Panthers Aug. 1996 $54,666,776
County, June 1996 July 2026
Hard Rock Miami, South Miami Dolphins June 1994 $60,000,120
Stadium Florida Stadium June 2023
Corp., May 1993
TIAA Bank Field Jacksonville, City Jacksonville June 1994 $59,000,118
of Jacksonville, Jaguars May 2024
April 1994
American Miami, Basketball Miami Heat March 1998 $51,333,436
Airlines Arena Properties, LTD, March 2028
Feb. 1998
Amway Center Orlando, City of Orlando Magic Feb. 2008 $31,666,730
Orlando, Nov. Jan. 2038
2007
Raymond James Tampa, Tampa Bay Jan. 1997 $53,833,441
Stadium Hillsborough Buccaneers Dec. 2026
County, Nov.
1996
AMALIE Arena Tampa, Tampa Tampa Bay Sept. 1995 $56,500,113
Bay Sports Lightning Aug. 2025
Authority, July
1995
Tropicana Field St. Petersburg, Tampa Bay Rays July 1995 $56,833,447
City of St. June 2025
Petersburg, July
1995
Total: $423,834,181
Public-private Partnerships (P3s)
Public-private partnerships are contractual agreements formed between public entities and
private sector entities that allow for greater private sector participation in the delivery and
20
Section 212.20(6)(d)6.b., F.S.
21
Section 288.1162(6), F.S.
22
Florida Department of Commerce, All Professional Sports Facilities Payments as of Nov. 30, 2023. On file with the Senate
Commerce and Tourism Committee.
BILL: SB 1206 Page 6
financing of public building and infrastructure projects. Through these agreements, the skills and
assets of each sector, public and private, are shared in delivering a service or facility for use by
the general public. In addition to the sharing of resources, each party shares in the risks and
rewards potential in the delivery of the service or facility.23
Section 255.065, F.S., governs the procurement process for