House Bill 1617
CODING: Words stricken are deletions; words underlined are additions.
Florida House of Representatives - 1999 HB 1617
By Representative Bronson
1 A bill to be entitled
2 An act relating to commercial development and
3 capital improvements; amending s. 212.20, F.S.;
4 providing for distribution of a portion of
5 revenues from the tax on sales, use, and other
6 transactions to such facility; creating s.
7 288.1170, F.S.; providing for certification of
8 such facility by the Office of Tourism, Trade,
9 and Economic Development of the Executive
10 Office of the Governor; providing requirements
11 for certification; providing for use of the
12 funds distributed to the facility; requiring
13 specified notice; providing a time limit for
14 opening the facility; specifying when
15 distribution of funds begins; providing for
16 audits by the Department of Revenue; providing
17 for periodic recertification; providing for a
18 reduction of funding under certain
19 circumstances; providing an effective date.
20
21 Be It Enacted by the Legislature of the State of Florida:
22
23 Section 1. Paragraph (f) of subsection (6) of section
24 212.20, Florida Statutes, 1998 Supplement, is amended to read:
25 212.20 Funds collected, disposition; additional powers
26 of department; operational expense; refund of taxes
27 adjudicated unconstitutionally collected.--
28 (6) Distribution of all proceeds under this chapter
29 shall be as follows:
30 (f) The proceeds of all other taxes and fees imposed
31 pursuant to this chapter shall be distributed as follows:
1
CODING: Words stricken are deletions; words underlined are additions.
Florida House of Representatives - 1999 HB 1617
166-185A-99
1 1. In any fiscal year, the greater of $500 million,
2 minus an amount equal to 4.6 percent of the proceeds of the
3 taxes collected pursuant to chapter 201, or 5 percent of all
4 other taxes and fees imposed pursuant to this chapter shall be
5 deposited in monthly installments into the General Revenue
6 Fund.
7 2. Two-tenths of one percent shall be transferred to
8 the Solid Waste Management Trust Fund.
9 3. After the distribution under subparagraphs 1. and
10 2., 9.653 percent of the amount remitted by a sales tax dealer
11 located within a participating county pursuant to s. 218.61
12 shall be transferred into the Local Government Half-cent Sales
13 Tax Clearing Trust Fund.
14 4. After the distribution under subparagraphs 1., 2.,
15 and 3., 0.054 percent shall be transferred to the Local
16 Government Half-cent Sales Tax Clearing Trust Fund and
17 distributed pursuant to s. 218.65.
18 5. Of the remaining proceeds:
19 a. Beginning July 1, 1992, $166,667 shall be
20 distributed monthly by the department to each applicant that
21 has been certified as a "facility for a new professional
22 sports franchise" or a "facility for a retained professional
23 sports franchise" pursuant to s. 288.1162 and $41,667 shall be
24 distributed monthly by the department to each applicant that
25 has been certified as a "new spring training franchise
26 facility" pursuant to s. 288.1162. Distributions shall begin
27 60 days following such certification and shall continue for 30
28 years. Nothing contained herein shall be construed to allow an
29 applicant certified pursuant to s. 288.1162 to receive more in
30 distributions than actually expended by the applicant for the
31 public purposes provided for in s. 288.1162(7). However, a
2
CODING: Words stricken are deletions; words underlined are additions.
Florida House of Representatives - 1999 HB 1617
166-185A-99
1 certified applicant shall receive distributions up to the
2 maximum amount allowable and undistributed under this section
3 for additional renovations and improvements to the facility
4 for the franchise without additional certification.
5 b. Beginning 30 days after notice by the Office of
6 Tourism, Trade, and Economic Development to the Department of
7 Revenue that an applicant has been certified as the
8 professional golf hall of fame pursuant to s. 288.1168 and is
9 open to the public, $166,667 shall be distributed monthly, for
10 up to 300 months, to the applicant.
11 c. Beginning 30 days after notice by the Department of
12 Commerce to the Department of Revenue that the applicant has
13 been certified as the International Game Fish Association
14 World Center facility pursuant to s. 288.1169, and the
15 facility is open to the public, $83,333 shall be distributed
16 monthly, for up to 180 months, to the applicant. This
17 distribution is subject to reduction pursuant to s. 288.1169.
18 d. Beginning 30 days after notice by the Office of
19 Tourism, Trade, and Economic Development to the Department of
20 Revenue that the applicant has been certified as an Opryland
21 facility pursuant to s. 288.1170, and the facility is open to
22 the public, $166,667 shall be distributed monthly, for up to
23 300 months, to the applicant.
24 6. All other proceeds shall remain with the General
25 Revenue Fund.
26 Section 2. Section 288.1170, Florida Statutes, is
27 created to read:
28 288.1170 Opryland facility; duties.--
29 (1) The Office of Tourism, Trade, and Economic
30 Development shall serve as the state agency for screening
31 applicants for state funding pursuant to s. 212.20 and for
3
CODING: Words stricken are deletions; words underlined are additions.
Florida House of Representatives - 1999 HB 1617
166-185A-99
1 certifying the applicant as the Opryland facility in the
2 state.
3 (2) Prior to certifying the Opryland facility, the
4 Office of Tourism, Trade, and Economic Development must
5 determine that:
6 (a) The Opryland facility is the only facility in
7 Florida of its kind with 200,000 square feet of exhibition
8 space; 150,000 square feet of ballroom and meeting space; a
9 20,000 square foot, 1,000-seat entertainment venue surrounding
10 a large indoor atrium; and with 36,000 square feet of food and
11 beverage space.
12 (b) The applicant is a unit of local government as
13 defined in s. 218.369 and has certified by resolution after a
14 public hearing that the application serves a public purpose.
15 (c) There are existing projections that the Opryland
16 facility will attract over 200,000 convention attendees and
17 visitors annually.
18 (d) There is an independent analysis or study, using
19 methodology approved by the Office of Tourism, Trade, and
20 Economic Development, which demonstrates that the amount of
21 the revenues generated by the taxes imposed under chapter 212
22 with respect to the use and operation of the Opryland facility
23 will equal or exceed $2 million annually.
24 (e) Documentation exists that demonstrates that the
25 applicant has a financial commitment to the project through a
26 public improvement partnership agreement of up to $35 million.
27 (3) The applicant may use funds provided pursuant to
28 s. 212.20 for the public purpose of paying for the
29 construction, reconstruction, renovation, debt service and
30 debt service reserve funds, operating and maintenance, or
31
4
CODING: Words stricken are deletions; words underlined are additions.
Florida House of Representatives - 1999 HB 1617
166-185A-99
1 repair and replacement costs associated with any toll road on
2 which the facility relies for access.
3 (4) Upon determining that an applicant is or is not
4 certifiable, the Office of Tourism, Trade, and Economic
5 Development shall notify the applicant of his or her status by
6 means of an official letter. If certifiable, the Office of
7 Tourism, Trade, and Economic Development shall notify the
8 executive director of the Department of Revenue and the
9 applicant of such certification by means of an official letter
10 granting certification. From the date of such certification,
11 the applicant shall have 5 years to open the Opryland facility
12 to the public and notify the Office of Tourism, Trade, and
13 Economic Development of such opening. The Department of
14 Revenue shall not begin distributing funds until 30 days
15 following notice by the Office of Tourism, Trade, and Economic
16 Development that the Opryland facility is open to the public.
17 (5) The Department of Revenue may audit as provided in
18 s. 213.34 to verify that the distributions under this section
19 have been expended as required by this section.
20 (6) The Office of Tourism, Trade, and Economic
21 Development must recertify every 10 years that the facility is
22 open and is meeting the minimum projections for attendance or
23 sales tax revenues as required at the time of original
24 certification. If the facility is not certified as meeting
25 the minimum projections, the distribution of revenues pursuant
26 to s. 212.20(6)(f)5.d. shall be reduced by 50 percent. Such
27 reduction shall remain in effect until revenues generated by
28 the project in a 12-month period equal or exceed $2 million.
29 Section 3. This act shall take effect July 1, 1999.
30
31
5
CODING: Words stricken are deletions; words underlined are additions.
Florida House of Representatives - 1999 HB 1617
166-185A-99
1 *****************************************
2 HOUSE SUMMARY
3
Creates the Opryland facility, an entertainment facility
4 with 200,000 square feet of exhibition space, 150,000
feet of ballroom and meeting space, an entertainment
5 venue which seats 1,000, and 36,000 square feet of food
and beverage space. Provides for distribution of a
6 portion of revenues from the tax on sales, use, and other
transactions to such facility. Provides for
7 certification of the Opryland facility by the Office of
Tourism, Trade, and Economic Development of the Executive
8 Office of the Governor. Provides requirements for
certification. Provides for the use of funds distributed
9 to the facility and specifies when distribution of such
funds begins. Requires specified notice. Provides a
10 time limit for the opening of the facility. Provides for
audits by the Department of Revenue. Provides for
11 periodic recertification. Provides for a reduction of
funding under certain circumstances.
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
6