CODING: Words stricken are deletions; words underlined are additions.House Bill 3365
Florida House of Representatives - 1998 HB 3365
By the Committee on Regulated Services and Representative
Morroni
1 A bill to be entitled
2 An act relating to pari-mutuel wagering;
3 amending ss. 550.01215, 550.0251, 550.0951,
4 550.09511, 550.09515, and 550.6305, F.S.;
5 removing obsolete language and correcting a
6 cross reference; providing an effective date.
7
8 Be It Enacted by the Legislature of the State of Florida:
9
10 Section 1. Section 550.01215, Florida Statutes, is
11 amended to read:
12 550.01215 License application; periods of operation;
13 bond, conversion of permit.--
14 (1) Each permitholder shall annually, during the
15 period between December 15 and January 4, file in writing with
16 the division its application for a license to conduct
17 performances during the next state fiscal year. Each
18 application shall specify the number, dates, and starting
19 times of all performances which the permitholder intends to
20 conduct. It shall also specify which performances will be
21 conducted as charity or scholarship performances. In addition,
22 each application for a license shall include, for each
23 permitholder which elects to operate a cardroom, the dates and
24 periods of operation the permitholder intends to operate the
25 cardroom or, for each thoroughbred permitholder which elects
26 to receive or rebroadcast out-of-state races between the hours
27 of 7 p.m. and 10 p.m., the dates for all performances which
28 the permitholder intends to conduct. Permitholders shall be
29 entitled to amend their applications through February 28.
30 (2) Notwithstanding any other provision of this
31 chapter, any permitholder located as specified in s.
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1 550.615(6) may, between August 1, 1996, and August 15, 1996,
2 make a one-time request to the division and shall be granted a
3 reduction in its authorized performances conducted during the
4 1996-1997 state fiscal year not to exceed 15 performances. In
5 the absence of a request by a permitholder between August 1,
6 1996, and August 15, 1996, the division shall have the
7 authority to reduce a permitholder's authorized performances
8 conducted during the 1996-1997 state fiscal year pursuant to a
9 court order issued prior to January 1, 1997.
10 (3) Notwithstanding any other provision of this
11 section, any greyhound permitholder located as specified in s.
12 550.615(6), may apply for a license to conduct racing for
13 fiscal year 1996-1997 within 10 days after the effective date
14 of this act. The division shall issue such license within 15
15 days of receipt of such application. In addition, any other
16 greyhound permitholders located in such area, may within the
17 same 10-day time period, request corresponding reductions in
18 their authorized number of performances, and the division
19 shall grant such amendments.
20 (2)(4) After the first license has been issued to a
21 permitholder, all subsequent annual applications for a license
22 shall be accompanied by proof, in such form as the division
23 may by rule require, that the permitholder continues to
24 possess the qualifications prescribed by this chapter, and
25 that the permit has not been disapproved at a later election.
26 (3)(5) The division shall issue each license no later
27 than March 15. Each permitholder shall operate all
28 performances at the date and time specified on its license.
29 The division shall have the authority to approve minor changes
30 in racing dates after a license has been issued. The division
31 may approve changes in racing dates after a license has been
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1 issued when there is no objection from any operating
2 permitholder located within 50 miles of the permitholder
3 requesting the changes in operating dates. In the event of an
4 objection, the division shall approve or disapprove the change
5 in operating dates based upon the impact on operating
6 permitholders located within 50 miles of the permitholder
7 requesting the change in operating dates. In making the
8 determination to change racing dates, the division shall take
9 into consideration the impact of such changes on state
10 revenues.
11 (4)(6) In the event that a permitholder fails to
12 operate all performances specified on its license at the date
13 and time specified, the division shall hold a hearing to
14 determine whether to fine or suspend the permitholder's
15 license, unless such failure was the direct result of fire,
16 strike, war, or other disaster or event beyond the ability of
17 the permitholder to control. Financial hardship to the
18 permitholder shall not, in and of itself, constitute just
19 cause for failure to operate all performances on the dates and
20 at the times specified.
21 (5)(7) In the event that performances licensed to be
22 operated by a permitholder are vacated, abandoned, or will not
23 be used for any reason, any permitholder shall be entitled,
24 pursuant to rules adopted by the division, to apply to conduct
25 performances on the dates for which the performances have been
26 abandoned. The division shall issue an amended license for
27 all such replacement performances which have been requested in
28 compliance with the provisions of this chapter and division
29 rules.
30 (6)(8) In addition to the conduct of pari-mutuel
31 wagering and cardroom operations conducted pursuant to s.
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1 849.086, any permitted facility may be used for the conduct of
2 concerts, trade shows, expositions, conventions, flea markets,
3 charitable events, and similar activities, subject to any
4 local ordinance.
5 (7)(9) Any permit which was converted from a jai alai
6 permit to a greyhound permit may be converted to a jai alai
7 permit at any time if the permitholder never conducted
8 greyhound racing or if the permitholder has not conducted
9 greyhound racing for a period of 12 consecutive months.
10 Section 2. Subsection (12) of section 550.0251,
11 Florida Statutes, is amended to read:
12 550.0251 The powers and duties of the Division of
13 Pari-mutuel Wagering of the Department of Business and
14 Professional Regulation.--The division shall administer this
15 chapter and regulate the pari-mutuel industry under this
16 chapter and the rules adopted pursuant thereto, and:
17 (12) The division shall have full authority and power
18 to make, adopt, amend, or repeal rules relating to cardroom
19 operations, to enforce and to carry out the provisions of s.
20 849.086, and to regulate the authorized cardroom activities in
21 the state. The division is authorized to adopt emergency
22 rules prior to January 1, 1997, to implement the provisions of
23 s. 849.086.
24 Section 3. Subsection (1), paragraph (c) of subsection
25 (3), and subsection (4) of section 550.0951, Florida Statutes,
26 are amended to read:
27 550.0951 Payment of daily license fee and taxes.--
28 (1) DAILY LICENSE FEE.--Each person engaged in the
29 business of conducting race meetings or jai alai games under
30 this chapter, hereinafter referred to as the "permitholder,"
31 "licensee," or "permittee," shall pay to the division, for the
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1 use of the division, a daily license fee on each live or
2 simulcast pari-mutuel event of $100 for each horserace and $80
3 for each dograce and $40 for each jai alai game conducted at a
4 racetrack or fronton licensed under this chapter. Effective
5 October 1, 1996, in addition to the tax exemption specified in
6 s. 550.09514(1) of $360,000 or $500,000 per greyhound
7 permitholder per state fiscal year, each greyhound
8 permitholder shall receive in the current state fiscal year a
9 tax credit equal to the number of live greyhound races
10 conducted in the previous state fiscal year times the daily
11 license fee specified for each dograce in this subsection
12 applicable for the previous state fiscal year. This tax
13 credit and the exemption in s. 550.09514(1) shall be
14 applicable to the tax on live handle under subsection (3)
15 except during any charity or scholarship performances
16 conducted pursuant to s. 550.0351. Effective October 1, 1996,
17 Each permitholder shall pay daily license fees not to exceed
18 $500 per day on any simulcast races or games on which such
19 permitholder accepts wagers regardless of the number of
20 out-of-state events taken or the number of out-of-state
21 locations from which such events are taken. This license fee
22 shall be deposited with the Treasurer to the credit of the
23 Pari-mutuel Wagering Trust Fund.
24 (3) TAX ON HANDLE.--Each permitholder shall pay a tax
25 on contributions to pari-mutuel pools, the aggregate of which
26 is hereinafter referred to as "handle," on races or games
27 conducted by the permitholder. The tax is imposed daily and is
28 based on the total contributions to all pari-mutuel pools
29 conducted during the daily performance. If a permitholder
30 conducts more than one performance daily, the tax is imposed
31 on each performance separately.
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1 (c)1. The tax on handle for intertrack wagering is 3.3
2 percent of the handle if the host track is a horse track, 7.6
3 percent if the host track is a dog track, and 7.1 percent if
4 the host track is a jai alai fronton. The tax on handle for
5 intertrack wagering on rebroadcasts of simulcast horseraces is
6 2.4 percent of the handle. The tax shall be deposited into
7 the General Revenue Fund.
8 2. Effective October 1, 1996, The tax on handle for
9 intertrack wagers accepted by any dog track located in an area
10 of the state in which there are only three permitholders, all
11 of which are greyhound permitholders, located in three
12 contiguous counties, from any greyhound permitholder also
13 located within such area or any dog track or jai alai fronton
14 located as specified in s. 550.615(6) or (8), on races or
15 games received from the same class of permitholder located
16 within the same market area is 6 percent if the host facility
17 is a greyhound permitholder and, if the host facility is a jai
18 alai permitholder, the rate shall be 6.1 percent except that
19 it shall be 2.3 percent on handle at such time as the total
20 tax on intertrack handle paid to the division by the
21 permitholder during the current state fiscal year exceeds the
22 total tax on intertrack handle paid to the division by the
23 permitholder during the 1992-1993 state fiscal year.
24 3. Any guest track that imposes a surcharge on each
25 winning ticket cashed pursuant to s. 550.6335 shall pay an
26 additional tax equal to 5 percent of the surcharge so imposed.
27 Any taxes so imposed shall be deposited into the General
28 Revenue Fund.
29 (4) BREAKS TAX.--Effective October 1, 1996, Each
30 permitholder conducting jai alai performances shall pay a tax
31 equal to the breaks. The "breaks" represents that portion of
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1 each pari-mutuel pool which is not redistributed to the
2 contributors or withheld by the permitholder as commission.
3 Section 4. Paragraph (c) of subsection (2) of section
4 550.09511, Florida Statutes, is amended to read:
5 550.09511 Jai alai taxes; abandoned interest in a
6 permit for nonpayment of taxes.--
7 (2) Notwithstanding the provisions of s.
8 550.0951(3)(b), wagering on live jai alai performances shall
9 be subject to the following taxes:
10 (c) If no tax on handle for live jai alai performances
11 were paid to the division by a jai alai permitholder during
12 the 1991-1992 state fiscal year, then at such time as the
13 total of admissions tax, daily license fee, and tax on handle
14 for live jai alai performances paid to the division by a
15 permitholder during the current state fiscal year exceeds the
16 total state tax revenues from wagering on live jai alai
17 performances paid or due by the permitholder in the last state
18 fiscal year in which the permitholder conducted a full
19 schedule of live games, the permitholder shall pay tax on
20 handle for live jai alai performances at a rate of 3.3 percent
21 of the handle per performance for the remainder of the current
22 state fiscal year. For purposes of this section, total state
23 tax revenues on live jai alai wagering shall include any
24 admissions tax, tax on handle, surtaxes on handle, and daily
25 license fees. This paragraph shall take effect July 1, 1993.
26 Section 5. Paragraph (a) of subsection (2) of section
27 550.09515, Florida Statutes, is amended to read:
28 550.09515 Thoroughbred horse taxes; abandoned interest
29 in a permit for nonpayment of taxes.--
30
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1 (2)(a) Notwithstanding the provisions of s.
2 550.0951(3)(a), the tax on handle for live thoroughbred horse
3 performances shall be subject to the following:
4 1. The tax on handle per performance for live
5 thoroughbred performances is 2.25 percent of handle for
6 performances conducted during the period beginning on January
7 3 and ending March 16; .70 percent of handle for performances
8 conducted during the period beginning March 17 and ending May
9 22; and 1.5 percent of handle for performances conducted
10 during the period beginning May 23 and ending January 2.
11 2. If any thoroughbred permitholder conducts
12 performances during more than one time period or if
13 performances are conducted during more than one period at any
14 facility, the tax on handle per performance is double the sum
15 of the tax percentages for the periods in which performances
16 are being conducted, except:
17 a. Pursuant to s. 550.01215, two permitholders, by
18 mutual written agreement, may agree to the operation by one of
19 them in the other permitholder's tax period for up to 3 days,
20 if the 3 days are either the first 3 days or the last 3 days
21 of the racing period in which the permitholders intend to
22 operate.
23 b. If, on March 31 of any year, there is no
24 permitholder holding a license for operating any one of the
25 three race periods set forth in this section or if the
26 permitholder who is licensed to operate in any period fails to
27 operate for 10 consecutive days, a permitholder already
28 licensed to operate in another period may apply for and be
29 issued a license to operate the period in question, in
30 addition to the period already licensed.
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1 c. Two permitholders who operated in different periods
2 in the preceding fiscal year may, by mutual written agreement,
3 switch periods for the current racing season, even if it
4 results in either permitholder or the facility of a
5 permitholder being operated in two different periods.
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7 However, any thoroughbred permitholder whose total handle on
8 live performances during the 1991-1992 state fiscal year was
9 not greater than $34 million is authorized to conduct live
10 performances at any time of the year and shall pay 0.5 percent
11 on live handle per performance.
12 3. For the period beginning on April 1 and ending May
13 23 during the state fiscal year 1992-1993, any permitholder
14 which has operated less than 51 racing days in the last 18
15 months may operate said period and pay 1.25 percent tax on
16 live handle per performance. In the event this provision
17 takes effect after April 1, 1993, it shall be construed to
18 apply retroactively from April 1, 1993, through May 23, 1993.
19 4. In the event any licenses have been issued to any
20 thoroughbred permitholders for racing dates prior to April 26,
21 1993, then, notwithstanding the provisions of s. 550.525(2),
22 amendments may be filed to the racing dates up to May 1, 1993.
23 Section 6. Paragraph (c) of subsection (9) of section
24 550.6305, Florida Statutes, is amended to read:
25 550.6305 Intertrack wagering; guest track payments;
26 accounting rules.--
27 (9) A host track that has contracted with an
28 out-of-state horse track to broadcast live races conducted at
29 such out-of-state horse track pursuant to s. 550.3551(5) may
30 broadcast such out-of-state races to any guest track and
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1 accept wagers thereon in the same manner as is provided in s.
2 550.3551.
3 (c) All guest tracks other than thoroughbred
4 permitholders that are eligible to receive wagers on
5 out-of-state horseraces rebroadcast from a host track racing
6 under a thoroughbred horse permit shall be subject to the
7 distribution of the net proceeds as specified in paragraph (b)
8 (a) unless the host and guest permitholders and the recognized
9 horseman's group agree to a different distribution of their
10 respective portions of the proceeds by contract.
11 Section 7. This act shall take effect upon becoming a
12 law.
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15 HOUSE SUMMARY
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Revises various provisions of law relating to pari-mutuel
17 wagering to remove obsolete language and correct a cross
reference. See bill for details.
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