CODING: Words stricken are deletions; words underlined are additions.
SENATE AMENDMENT
Bill No. CS for CS for SB 2324
Amendment No. ___
CHAMBER ACTION
Senate House
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11 Senator Diaz de la Portilla moved the following substitute for
12 amendment (274282):
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14 Senate Amendment (with title amendment)
15 On page 74, between lines 23 and 24,
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17 insert:
18 Section 45. Section 4 of chapter 98-190, Laws of
19 Florida, is amended to read:
20 Section 4. Effective July 1, 2002 2001, paragraph (a)
21 of subsection (2) of section 550.09515, Florida Statutes, is
22 amended to read:
23 550.09515 Thoroughbred horse taxes; abandoned interest
24 in a permit for nonpayment of taxes.--
25 (2)(a) Notwithstanding the provisions of s.
26 550.0951(3)(a), the tax on handle for live thoroughbred horse
27 performances shall be subject to the following:
28 1. The tax on handle per performance for live
29 thoroughbred performances is 2.25 2.0 percent of handle for
30 performances conducted during the period beginning on January
31 3 and ending March 16; .70 .20 percent of handle for
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SENATE AMENDMENT
Bill No. CS for CS for SB 2324
Amendment No. ___
1 performances conducted during the period beginning March 17
2 and ending May 22; and 1.5 1.25 percent of handle for
3 performances conducted during the period beginning May 23 and
4 ending January 2.
5 2. If any thoroughbred permitholder conducts
6 performances during more than one time period or if
7 performances are conducted during more than one period at any
8 facility, the tax on handle per performance is double the sum
9 of the tax percentages for the periods in which performances
10 are being conducted, except:
11 a. Pursuant to s. 550.01215, two permitholders, by
12 mutual written agreement, may agree to the operation by one of
13 them in the other permitholder's tax period for up to 3 days,
14 if the 3 days are either the first 3 days or the last 3 days
15 of the racing period in which the permitholders intend to
16 operate.
17 b. If, on March 31 of any year, there is no
18 permitholder holding a license for operating any one of the
19 three race periods set forth in this section or if the
20 permitholder who is licensed to operate in any period fails to
21 operate for 10 consecutive days, a permitholder already
22 licensed to operate in another period may apply for and be
23 issued a license to operate the period in question, in
24 addition to the period already licensed.
25 c. Two permitholders who operated in different periods
26 in the preceding fiscal year may, by mutual written agreement,
27 switch periods for the current racing season, even if it
28 results in either permitholder or the facility of a
29 permitholder being operated in two different periods.
30 2. However, any thoroughbred permitholder whose total
31 handle on live performances during the 1991-1992 state fiscal
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SENATE AMENDMENT
Bill No. CS for CS for SB 2324
Amendment No. ___
1 year was not greater than $34 million is authorized to conduct
2 live performances at any time of the year and shall pay 0.5
3 percent on live handle per performance.
4 3. For the period beginning on April 1 and ending May
5 23 during the state fiscal year 1992-1993, any permitholder
6 which has operated less than 51 racing days in the last 18
7 months may operate said period and pay 1.25 percent tax on
8 live handle per performance. In the event this provision
9 takes effect after April 1, 1993, it shall be construed to
10 apply retroactively from April 1, 1993, through May 23, 1993.
11 4. In the event any licenses have been issued to any
12 thoroughbred permitholders for racing dates prior to April 26,
13 1993, then, notwithstanding the provisions of s. 550.525(2),
14 amendments may be filed to the racing dates up to May 1, 1993.
15 Section 46. Section 9 of chapter 98-190, Laws of
16 Florida, is amended to read:
17 Section 9. Effective July 1, 2002 2001, subsection
18 (11) of s. 550.615, Florida Statutes, is repealed.
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20 (Redesignate subsequent sections.)
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23 ================ T I T L E A M E N D M E N T ===============
24 And the title is amended as follows:
25 On page 6, line 10, after the semicolon,
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27 insert:
28 amending s. 4 of chapter 98-190, Laws of
29 Florida; delaying the effective date of
30 provisions repealing tax requirements for
31 certain thoroughbred permitholders operating in
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SENATE AMENDMENT
Bill No. CS for CS for SB 2324
Amendment No. ___
1 multiple tax periods; amending s. 9 of chapter
2 98-190, Laws of Florida; delaying the repeal of
3 s. 550.615(11), F.S., relating to intertrack
4 wagering broadcasts;
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