CODING: Words stricken are deletions; words underlined are additions.
SENATE AMENDMENT
Bill No. HB 1747, 2nd Eng.
Amendment No.
CHAMBER ACTION
Senate House
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11 Senator Casas moved the following amendment:
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13 Senate Amendment (with title amendment)
14 On page 5, lines 5-24, delete those lines
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17 Section 4. Notwithstanding subsection (5) of section
18 550.09515, Florida Statutes, as created by section 1 of
19 chapter 93-123, Laws of Florida, and notwithstanding section
20 26 of chapter 96-364, Laws of Florida, section 550.09515,
21 Florida Statutes, shall not stand repealed on July 1, 1998,
22 but is revived and reenacted to read:
23 550.09515 Thoroughbred horse taxes; abandoned interest
24 in a permit for nonpayment of taxes.--
25 (1) Pari-mutuel wagering at thoroughbred horse
26 racetracks in this state is an important business enterprise,
27 and taxes derived therefrom constitute a part of the tax
28 structure which funds operation of the state. Thoroughbred
29 horse permitholders should pay their fair share of these taxes
30 to the state. This business interest should not be taxed to
31 such an extent as to cause any racetrack which is operated
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SENATE AMENDMENT
Bill No. HB 1747, 2nd Eng.
Amendment No.
1 under sound business principles to be forced out of business.
2 Due to the need to protect the public health, safety, and
3 welfare, the gaming laws of the state provide for the
4 thoroughbred horse industry to be highly regulated and taxed.
5 The state recognizes that there exist identifiable differences
6 between thoroughbred horse permitholders based upon their
7 ability to operate under such regulation and tax system and at
8 different periods during the year.
9 (2)(a) Notwithstanding the provisions of s.
10 550.0951(3)(a), the tax on handle for live thoroughbred horse
11 performances shall be subject to the following:
12 1. The tax on handle per performance for live
13 thoroughbred performances is 2.25 percent of handle for
14 performances conducted during the period beginning on January
15 3 and ending March 16; .70 percent of handle for performances
16 conducted during the period beginning March 17 and ending May
17 22; and 1.5 percent of handle for performances conducted
18 during the period beginning May 23 and ending January 2.
19 2. If any thoroughbred permitholder conducts
20 performances during more than one time period or if
21 performances are conducted during more than one period at any
22 facility, the tax on handle per performance is double the sum
23 of the tax percentages for the periods in which performances
24 are being conducted, except:
25 a. Pursuant to s. 550.01215, two permitholders, by
26 mutual written agreement, may agree to the operation by one of
27 them in the other permitholder's tax period for up to 3 days,
28 if the 3 days are either the first 3 days or the last 3 days
29 of the racing period in which the permitholders intend to
30 operate.
31 b. If, on March 31 of any year, there is no
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SENATE AMENDMENT
Bill No. HB 1747, 2nd Eng.
Amendment No.
1 permitholder holding a license for operating any one of the
2 three race periods set forth in this section or if the
3 permitholder who is licensed to operate in any period fails to
4 operate for 10 consecutive days, a permitholder already
5 licensed to operate in another period may apply for and be
6 issued a license to operate the period in question, in
7 addition to the period already licensed.
8 c. Two permitholders who operated in different periods
9 in the preceding fiscal year may, by mutual written agreement,
10 switch periods for the current racing season, even if it
11 results in either permitholder or the facility of a
12 permitholder being operated in two different periods.
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14 However, any thoroughbred permitholder whose total handle on
15 live performances during the 1991-1992 state fiscal year was
16 not greater than $34 million is authorized to conduct live
17 performances at any time of the year and shall pay 0.5 percent
18 on live handle per performance.
19 3. For the period beginning on April 1 and ending May
20 23 during the state fiscal year 1992-1993, any permitholder
21 which has operated less than 51 racing days in the last 18
22 months may operate said period and pay 1.25 percent tax on
23 live handle per performance. In the event this provision
24 takes effect after April 1, 1993, it shall be construed to
25 apply retroactively from April 1, 1993, through May 23, 1993.
26 4. In the event any licenses have been issued to any
27 thoroughbred permitholders for racing dates prior to April 26,
28 1993, then, notwithstanding the provisions of s. 550.525(2),
29 amendments may be filed to the racing dates up to May 1, 1993.
30 (b) For purposes of this section, the term "handle"
31 shall have the same meaning as in s. 550.0951, and shall not
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SENATE AMENDMENT
Bill No. HB 1747, 2nd Eng.
Amendment No.
1 include handle from intertrack wagering.
2 (3)(a) The permit of a thoroughbred horse permitholder
3 who does not pay tax on handle for live thoroughbred horse
4 performances for a full schedule of live races during any 2
5 consecutive state fiscal years shall be void and shall escheat
6 to and become the property of the state unless such failure to
7 operate and pay tax on handle was the direct result of fire,
8 strike, war, or other disaster or event beyond the ability of
9 the permitholder to control. Financial hardship to the
10 permitholder shall not, in and of itself, constitute just
11 cause for failure to operate and pay tax on handle.
12 (b) In order to maximize the tax revenues to the
13 state, the division shall reissue an escheated thoroughbred
14 horse permit to a qualified applicant pursuant to the
15 provisions of this chapter as for the issuance of an initial
16 permit. However, the provisions of this chapter relating to
17 referendum requirements for a pari-mutuel permit shall not
18 apply to the reissuance of an escheated thoroughbred horse
19 permit. As specified in the application and upon approval by
20 the division of an application for the permit, the new
21 permitholder shall be authorized to operate a thoroughbred
22 horse facility anywhere in the same county in which the
23 escheated permit was authorized to be operated,
24 notwithstanding the provisions of s. 550.054(2) relating to
25 mileage limitations.
26 (4) In the event that a court of competent
27 jurisdiction determines any of the provisions of this section
28 to be unconstitutional, it is the intent of the Legislature
29 that the provisions contained in this section shall be null
30 and void and that the provisions of s. 550.0951 shall apply to
31 all thoroughbred horse permitholders beginning on the date of
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SENATE AMENDMENT
Bill No. HB 1747, 2nd Eng.
Amendment No.
1 such judicial determination. To this end, the Legislature
2 declares that it would not have enacted any of the provisions
3 of this section individually and, to that end, expressly finds
4 them not to be severable.
5 Section 5. Notwithstanding section 26 of chapter
6 96-364, Laws of Florida, subsection (2) of section 550.2625,
7 Florida Statutes, shall not stand repealed on July 1, 1998,
8 but is revived, reenacted, and amended to read:
9 550.2625 Horseracing; minimum purse requirement,
10 Florida breeders' and owners' awards.--
11 (2) Each permitholder conducting a horserace meet is
12 required to pay from the takeout withheld on pari-mutuel pools
13 a sum for purses in accordance with the type of race
14 performed.
15 (a) A permitholder conducting a thoroughbred horse
16 race meet under this chapter must pay from the takeout
17 withheld a sum not less than 7.5 percent of all contributions
18 to pari-mutuel pools conducted during the race meet as purses.
19 In addition to the 7.5 percent minimum purse payment,
20 permitholders conducting live thoroughbred performances shall
21 be required to pay as additional purses .375 percent of live
22 handle for performances conducted during the period beginning
23 on January 3 and ending March 16; .225 percent for
24 performances conducted during the period beginning March 17
25 and ending May 22; and .6 percent for performances conducted
26 during the period beginning May 23 and ending January 2.
27 Except that any thoroughbred permitholder whose total handle
28 on live performances during the 1991-1992 state fiscal year
29 was not greater than $34 million is not subject to this
30 additional purse payment. A permitholder authorized to conduct
31 thoroughbred racing may withhold from the handle an additional
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SENATE AMENDMENT
Bill No. HB 1747, 2nd Eng.
Amendment No.
1 amount equal to 1 percent on exotic wagering for use as
2 owners' awards, and may withhold from the handle an amount
3 equal to 2 percent on exotic wagering for use as overnight
4 purses. No permitholder may withhold in excess of 20 percent
5 from the handle without withholding the amounts set forth in
6 this subsection.
7 (b)1. A permitholder conducting a harness horse race
8 meet under this chapter must pay to the purse pool from the
9 takeout withheld a purse requirement that totals an amount not
10 less than 8 percent of all contributions to pari-mutuel pools
11 conducted during the race meet. An amount not less than 7.5
12 percent of the total handle shall be paid from this purse pool
13 as purses.
14 2. An amount not to exceed 0.5 percent of the total
15 handle on all harness horse races that are subject to the
16 purse requirement of subparagraph 1., must be available for
17 use to provide medical, dental, surgical, life, funeral, or
18 disability insurance benefits for occupational licensees who
19 work at tracks in this state at which harness horse races are
20 conducted. Such insurance benefits must be paid from the
21 purse pool specified in subparagraph 1. An annual plan for
22 payment of insurance benefits from the purse pool, including
23 qualifications for eligibility, must be submitted by the
24 Florida Standardbred Breeders and Owners Association for
25 approval to the division. An annual report of the implemented
26 plan shall be submitted to the division. All records of the
27 Florida Standardbred Breeders and Owners Association
28 concerning the administration of the plan must be available
29 for audit at the discretion of the division to determine that
30 the plan has been implemented and administered as authorized.
31 If the division finds that the Florida Standardbred Breeders
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SENATE AMENDMENT
Bill No. HB 1747, 2nd Eng.
Amendment No.
1 and Owners Association has not complied with the provisions of
2 this section, the division may order the association to cease
3 and desist from administering the plan and shall appoint the
4 division as temporary administrator of the plan until the
5 division reestablishes administration of the plan with the
6 association.
7 (c) A permitholder conducting a quarter horse race
8 meet under this chapter shall pay from the takeout withheld a
9 sum not less than 6 percent of all contributions to
10 pari-mutuel pools conducted during the race meet as purses.
11 (d) The division shall adopt reasonable rules to
12 ensure the timely and accurate payment of all amounts withheld
13 by horserace permitholders regarding the distribution of
14 purses, owners' awards, and other amounts collected for
15 payment to owners and breeders. Each permitholder that fails
16 to pay out all moneys collected for payment to owners and
17 breeders shall, within 10 days after the end of the meet
18 during which the permitholder underpaid purses, deposit an
19 amount equal to the underpayment into a separate
20 interest-bearing account to be distributed to owners and
21 breeders in accordance with division rules.
22 (e) An amount equal to 8.5 percent of the purse
23 account generated through intertrack wagering and interstate
24 simulcasting will be used for Florida Owners' Awards as set
25 forth in subsection (3). Any thoroughbred permitholder with
26 an average blended takeout which does not exceed 20 percent
27 and with an average daily purse distribution excluding
28 sponsorship, entry fees, and nominations exceeding $225,000 is
29 exempt from the provisions of this paragraph subsection.
30 Section 6. Subsection (11) of section 550.615, Florida
31 Statutes, is amended to read:
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SENATE AMENDMENT
Bill No. HB 1747, 2nd Eng.
Amendment No.
1 550.615 Intertrack wagering.--
2 (11) Notwithstanding any other provision of this
3 section, any thoroughbred permitholder that conducts
4 performances during the period beginning May 23 and ending
5 January 2 or during the period beginning January 3 and ending
6 March 16 must make available any live pari-mutuel event
7 conducted and any simulcast pari-mutuel event received by such
8 permitholder to any thoroughbred permitholder that conducts
9 performances during the period beginning March 17 and ending
10 May 22, and such guest permitholder is authorized to accept
11 wagers on such signals. Notwithstanding s. 550.0951(3)(c),
12 the tax on wagers accepted by the guest permitholder on such
13 events shall be 2 percent. This subsection applies only to
14 thoroughbred permitholders located in any area of the state
15 where there are three or more thoroughbred permitholders
16 within 25 miles of each other.
17 Section 7. Section 26 of chapter 96-364, Laws of
18 Florida, is repealed.
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21 ================ T I T L E A M E N D M E N T ===============
22 And the title is amended as follows:
23 On page 1, line 8, delete that line
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25 and insert:
26 reviving and reenacting s. 550.09515, F.S.,
27 relating to thoroughbred horse taxes; reviving
28 and reenacting s. 550.2625, F.S., relating to
29 thoroughbred horse purses; amending s. 550.615,
30 F.S.; providing that certain permitholders are
31 required or authorized to make broadcast
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SENATE AMENDMENT
Bill No. HB 1747, 2nd Eng.
Amendment No.
1 signals available to other permitholders;
2 repealing s. 26 of chapter 96-364, Laws of
3 Florida; abrogating the expiration of
4 provisions certain amendments to s. 550.09515,
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