The bill CS/HB 7033 amends various sections of Florida Statutes concerning taxation, particularly focusing on the tourist development tax and the assessment of recreational vehicle parks. It removes the short title and definitions related to the tourist development tax, while revising the permissible uses of tax revenues to include funding for specific projects and prohibiting the renewal or extension of certain contracts. The bill allows counties to impose an additional 1-percent tax on tourism-related privileges, contingent upon voter approval, and mandates that tax revenues be allocated for servicing existing debts and funding ongoing projects. Additionally, it introduces provisions for non-ad valorem special assessments on recreational vehicle parks, requiring consideration of occupancy rates and treating these parks as commercial entities.

Furthermore, the bill establishes new criteria for property assessments, particularly for affordable housing, and modifies tax rates for various transactions, including a reduction in the sales tax rate from 6% to 5.25%. It also clarifies the responsibilities of the Department of Revenue regarding ad valorem taxation and updates definitions within the Florida Tax Code. The bill aims to streamline tax processes, enhance financial accountability, and promote the effective use of tax revenues for public projects and services, while ensuring compliance with state regulations.

Statutes affected:
H 7033 Filed: 125.0104, 163.3206, 170.201, 194.013, 196.012, 206.9925, 206.9942, 206.9955, 207.003, 207.005, 212.06, 212.08, 213.053, 332.007, 332.009, 376.3071, 849.086, 125.0168, 166.223, 189.052
H 7033 c1: 72.011, 72.031, 125.0104, 125.0168, 163.3206, 166.223, 170.201, 194.013, 196.012, 203.0011, 206.9925, 206.9942, 206.9955, 207.003, 207.005, 212.0501, 212.05011, 212.0506, 212.06, 212.08, 212.181, 213.05, 213.053, 213.0535, 220.03, 288.005, 332.007, 332.009, 376.3071, 402.62, 849.086
H 7033 e1: 72.011, 72.031, 125.0104, 125.0168, 163.3206, 166.223, 170.201, 189.052, 194.013, 196.012, 203.0011, 206.9925, 206.9942, 206.9955, 207.003, 207.005, 212.0501, 212.05011, 212.0515, 212.0506, 212.06, 212.08, 212.181, 213.05, 213.053, 220.03, 288.005, 332.007, 332.009, 376.3071, 402.62, 849.086, 11.40, 215.97, 218.32