The bill amends several sections of Florida Statutes related to local option taxes, specifically focusing on the procedures for levying and renewing these taxes. It requires that certain taxes, including those imposed under sections 125.0104 and 212.0306, must be renewed or reenacted through an ordinance approved by referendum. Additionally, these taxes must have an expiration date and be subject to voter approval in a specified manner. The bill also mandates that ordinances must include specific information if certain conditions are met, particularly regarding the use of tax proceeds for servicing bond indebtedness.

Key changes include the insertion of new requirements for tax renewal and reenactment, which must occur by January 1, 2033, or the existing expiration date, whichever is later. The bill also establishes that any tax in effect on June 30, 2025, must be reenacted by ordinance approved in a referendum to remain valid. Furthermore, it ensures that the state will not impair the rights of bondholders related to taxes levied before this date. The effective date for the provisions of this act is set for July 1, 2025.

Statutes affected:
S 1664 Filed: 125.0104, 212.0306
S 1664 c1: 125.0104, 212.0306
S 1664 c2: 125.0104, 212.0306