Florida Senate - 2011                        COMMITTEE AMENDMENT
       Bill No. CS for SB 1594
       
       
       
       
       
       
                                Barcode 853972                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  04/13/2011           .                                
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       The Committee on Budget Subcommittee on Finance and Tax (Altman)
       recommended the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Between lines 306 and 307
    4  insert:
    5         Section 6. Subsection (9) of section 550.105, Florida
    6  Statutes, is amended to read:
    7         550.105 Occupational licenses of racetrack employees; fees;
    8  denial, suspension, and revocation of license; penalties and
    9  fines.—
   10         (9) The tax imposed by this section is in lieu of all
   11  license, excise, or occupational taxes to the state or any
   12  county, municipality, or other political subdivision, except
   13  that, if a race meeting or game is held or conducted in a
   14  municipality, the municipality may assess and collect an
   15  additional tax against any person conducting live racing or
   16  games within its corporate limits, which tax may not exceed $150
   17  per day for horseracing or $50 per day for dogracing,
   18  simulcasts, intertrack wagering, cardroom games, or jai alai, up
   19  to the maximum of 100 days for dogracing facilities. This tax
   20  may be levied on simulcasts, intertrack wagering, or cardroom
   21  games only to the extent that the facility does not have an
   22  existing agreement with the municipality. Except as provided in
   23  this chapter, a municipality may not assess or collect any
   24  additional excise or revenue tax against any person conducting
   25  race meetings within the corporate limits of the municipality or
   26  against any patron of any such person.
   27  
   28  ================= T I T L E  A M E N D M E N T ================
   29         And the title is amended as follows:
   30         Between lines 20 and 21
   31  insert:
   32         amending s. 550.105, F.S.; limiting the taxes that may
   33         be imposed on a person who conducts simulcasts,
   34         intertrack wagering, or cardroom games if the facility
   35         does not have an existing agreement with the
   36         municipality;