CODING: Words stricken are deletions; words underlined are additions.





                                                   HOUSE AMENDMENT

                                             Bill No. CS/CS/HB 725

    Amendment No.     (for drafter's use only)

                            CHAMBER ACTION
              Senate                               House
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 2                                 .
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 3                                 .
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 4                                                                

 5                                           ORIGINAL STAMP BELOW

 6

 7

 8

 9

10                                                                

11  Representative(s) Fasano offered the following:

12

13         Amendment (with title amendment) 

14         On page 2, line 29,

15  remove from the bill:  everything after enacting clause

16

17  and insert in lieu thereof:

18         Section 1.  Paragraph (f) of subsection (6) of section

19  212.20, Florida Statutes, is amended to read:

20         212.20  Funds collected, disposition; additional powers

21  of department; operational expense; refund of taxes

22  adjudicated unconstitutionally collected.--

23         (6)  Distribution of all proceeds under this chapter

24  shall be as follows:

25         (f)  The proceeds of all other taxes and fees imposed

26  pursuant to this chapter shall be distributed as follows:

27         1.  In any fiscal year, the greater of $500 million,

28  minus an amount equal to 4.6 percent of the proceeds of the

29  taxes collected pursuant to chapter 201, or 5 percent of all

30  other taxes and fees imposed pursuant to this chapter shall be

31  deposited in monthly installments into the General Revenue

                                  1

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                                                   HOUSE AMENDMENT

                                             Bill No. CS/CS/HB 725

    Amendment No.     (for drafter's use only)





 1  Fund.

 2         2.  Two-tenths of one percent shall be transferred to

 3  the Solid Waste Management Trust Fund.

 4         3.  After the distribution under subparagraphs 1. and

 5  2., 9.653 percent of the amount remitted by a sales tax dealer

 6  located within a participating county pursuant to s. 218.61

 7  shall be transferred into the Local Government Half-cent Sales

 8  Tax Clearing Trust Fund.

 9         4.  After the distribution under subparagraphs 1., 2.,

10  and 3., 0.054 percent shall be transferred to the Local

11  Government Half-cent Sales Tax Clearing Trust Fund and

12  distributed pursuant to s. 218.65.

13         5.  Of the remaining proceeds:

14         a.  Beginning July 1, 2000, and in each fiscal year

15  thereafter, the sum of $29,915,500 shall be divided into as

16  many equal parts as there are counties in the state, and one

17  part shall be distributed to each county.  The distribution

18  among the several counties shall begin each fiscal year on or

19  before January 5 and shall continue monthly for a total of 4

20  months.  If a local or special law required that any moneys

21  accruing to a county in fiscal year 1999-2000 under the

22  then-existing provisions of s. 550.135 be paid directly to the

23  district school board or a municipal government, such payment

24  shall continue until such time as the local or special law is

25  amended or repealed.  The state covenants with holders of

26  bonds or other instruments of indebtedness issued by local

27  governments or district school boards prior to July 1, 2000,

28  that it is not the intent of this sub-subparagraph to affect

29  adversely the rights of those holders or to relieve local

30  governments or district school boards of the duty to meet

31  their obligations as a result of previous pledges or

                                  2

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                                                   HOUSE AMENDMENT

                                             Bill No. CS/CS/HB 725

    Amendment No.     (for drafter's use only)





 1  assignments or trusts entered into which obligated funds

 2  received from the then-existing s. 550.135 distribution to

 3  county governments.  This distribution specifically is in lieu

 4  of funds distributed under s. 550.135 prior to July 1, 2000.

 5         b.a.  Beginning July 1, 1992, $166,667 shall be

 6  distributed monthly by the department to each applicant that

 7  has been certified as a "facility for a new professional

 8  sports franchise" or a "facility for a retained professional

 9  sports franchise" pursuant to s. 288.1162 and $41,667 shall be

10  distributed monthly by the department to each applicant that

11  has been certified as a "new spring training franchise

12  facility" pursuant to s. 288.1162. Distributions shall begin

13  60 days following such certification and shall continue for 30

14  years. Nothing contained herein shall be construed to allow an

15  applicant certified pursuant to s. 288.1162 to receive more in

16  distributions than actually expended by the applicant for the

17  public purposes provided for in s. 288.1162(7). However, a

18  certified applicant shall receive distributions up to the

19  maximum amount allowable and undistributed under this section

20  for additional renovations and improvements to the facility

21  for the franchise without additional certification.

22         c.b.  Beginning 30 days after notice by the Office of

23  Tourism, Trade, and Economic Development to the Department of

24  Revenue that an applicant has been certified as the

25  professional golf hall of fame pursuant to s. 288.1168 and is

26  open to the public, $166,667 shall be distributed monthly, for

27  up to 300 months, to the applicant.

28         d.c.  Beginning 30 days after notice by the Department

29  of Commerce to the Department of Revenue that the applicant

30  has been certified as the International Game Fish Association

31  World Center facility pursuant to s. 288.1169, and the

                                  3

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                                                   HOUSE AMENDMENT

                                             Bill No. CS/CS/HB 725

    Amendment No.     (for drafter's use only)





 1  facility is open to the public, $83,333 shall be distributed

 2  monthly, for up to 180 months, to the applicant.  This

 3  distribution is subject to reduction pursuant to s. 288.1169.

 4         6.  All other proceeds shall remain with the General

 5  Revenue Fund.

 6         Section 2.  Section 550.135, Florida Statutes, is

 7  amended to read:

 8         550.135  Division of moneys derived under this

 9  law.--All moneys that are deposited with the Treasurer to the

10  credit of the Pari-mutuel Wagering Trust Fund shall be

11  distributed as follows in the following proportions, in the

12  manner and at the times specified in this section:

13         (1)  In each fiscal year, the sum of $29,915,500 shall

14  be divided into as many equal parts as there are counties in

15  the state, and one part shall be distributed to each county;

16  any excess of such moneys after the distributions to the

17  counties shall be paid into the General Revenue Fund. If the

18  sum available for distribution is less than $29,915,500, the

19  deficiency shall be paid into the Pari-mutuel Wagering Trust

20  Fund from the General Revenue Fund up to the amount of the

21  deficiency if the deficiency does not exceed the deposits of

22  pari-mutuel tax collections to the General Revenue Fund for

23  that fiscal year.

24         (2)  The distribution among the several counties

25  provided for in subsection (1) shall begin each fiscal year on

26  or before January 5 and shall continue monthly for a total of

27  4 months.  If during the fiscal year the sums available for

28  distribution to the counties is not sufficient to make the

29  scheduled distributions, the division shall immediately

30  transfer to the Pari-mutuel Wagering Trust Fund from deposits

31  made by the division to the General Revenue Fund during that

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                                                   HOUSE AMENDMENT

                                             Bill No. CS/CS/HB 725

    Amendment No.     (for drafter's use only)





 1  fiscal year, the sums required to make the distributions.  If

 2  on April 5 the sums distributed to the counties do not equal

 3  the maximum sum to be distributed, the division shall

 4  immediately transfer to the Pari-mutuel Wagering Trust Fund,

 5  from deposits made by the division to the General Revenue Fund

 6  during that fiscal year, the sums required to pay each county

 7  the sum entitled and shall make such payments on or before the

 8  end of that fiscal year.  The Comptroller is appointed as the

 9  agent of the division to make the distribution to the counties

10  and to make transfers as may be required by this section.

11         (1)(3)  The daily license fee revenues collected

12  pursuant to s. 550.0951(1) shall be used to fund the operating

13  cost of the division and to provide a proportionate share of

14  the operation of the office of the secretary and the Division

15  of Administration of the Department of Business and

16  Professional Regulation; however, other collections in the

17  Pari-mutuel Wagering Trust Fund, after the payments required

18  by subsections (1) and (2), may also be used to fund the

19  operation of the division in accordance with authorized

20  appropriations.

21         (2)(4)  After payments to the counties have been

22  completed as provided in subsections (1) and (2), All

23  unappropriated funds in excess of $3.5 million in the

24  Pari-mutuel Wagering Trust Fund shall be deposited to the

25  Treasurer to the credit of the General Revenue Fund as

26  provided in subsection (1).

27         (5)  If a local or special law requires that any moneys

28  accruing to a county under this chapter, the same being

29  division funds, be paid to the Treasurer of the state, as ex

30  officio treasurer of the teachers' salary fund, to the credit

31  of a district school board, those moneys shall be paid

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                                                   HOUSE AMENDMENT

                                             Bill No. CS/CS/HB 725

    Amendment No.     (for drafter's use only)





 1  directly to the district school board.

 2         Section 3.  Subsections (1), (3), and (5) and paragraph

 3  (b) of subsection (6) of section 550.0951, Florida Statutes,

 4  are amended to read:

 5         550.0951  Payment of daily license fee and taxes.--

 6         (1)(a)  DAILY LICENSE FEE.--Each person engaged in the

 7  business of conducting race meetings or jai alai games under

 8  this chapter, hereinafter referred to as the "permitholder,"

 9  "licensee," or "permittee," shall pay to the division, for the

10  use of the division, a daily license fee on each live or

11  simulcast pari-mutuel event of $100 for each horserace and $80

12  for each dograce and $40 for each jai alai game conducted at a

13  racetrack or fronton licensed under this chapter.  Effective

14  October 1, 1996, In addition to the tax exemption specified in

15  s. 550.09514(1) of $360,000 or $500,000 per greyhound

16  permitholder per state fiscal year, each greyhound

17  permitholder shall receive in the current state fiscal year a

18  tax credit equal to the number of live greyhound races

19  conducted in the previous state fiscal year times the daily

20  license fee specified for each dograce in this subsection

21  applicable for the previous state fiscal year.  This tax

22  credit and the exemption in s. 550.09514(1) shall be

23  applicable to any the tax and the daily license fees imposed

24  by this chapter on live handle under subsection (3) except

25  during any charity or scholarship performances conducted

26  pursuant to s. 550.0351. Effective October 1, 1996, Each

27  permitholder shall pay daily license fees not to exceed $500

28  per day on any simulcast races or games on which such

29  permitholder accepts wagers regardless of the number of

30  out-of-state events taken or the number of out-of-state

31  locations from which such events are taken. This license fee

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                                                   HOUSE AMENDMENT

                                             Bill No. CS/CS/HB 725

    Amendment No.     (for drafter's use only)





 1  shall be deposited with the Treasurer to the credit of the

 2  Pari-mutuel Wagering Trust Fund.

 3         (b)  Each permitholder that authorized a maximum tax

 4  savings of $500,000 per state fiscal year pursuant to s.

 5  550.09514(1) or the greyhound permitholder that had the lowest

 6  live handle during the preceding state fiscal year, which

 7  cannot utilize the full amount of the exemption of $360,000 or

 8  $500,000 provided in s. 550.09514(1) or the daily license fee

 9  credit provided in this section, may, after notifying the

10  division in writing, elect once per state fiscal year on a

11  form provided by the division to transfer such exemption or

12  credit or any portion thereof to any greyhound permitholder

13  which acts as a host track to such permitholder for the

14  purpose of intertrack wagering. Once an election to transfer

15  such exemption or credit is filed with the division it shall

16  not be rescinded. The division shall disapprove the credit

17  transfer when the amount of the exemption or credit or portion

18  thereof is unavailable to the transferring permitholder or

19  when the permitholder, who is entitled to transfer the

20  exemption or credit or who is entitled to receive the

21  exemption or credit, owes taxes to the state pursuant to a

22  deficiency letter or administrative complaint issued by the

23  division. Upon approval of the transfer by the division, the

24  transferred tax exemption or credit shall be effective for the

25  first performance of the next biweekly pay period as specified

26  in subsection (5). The exemption or daily license fee credit

27  transferred to such host track may be applied by such host

28  track against any its taxes and daily license fees imposed by

29  this chapter on live racing as provided in this subsection.

30  The greyhound permitholder host track to which such exemption

31  or daily license fee credit is transferred shall reimburse

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                                                   HOUSE AMENDMENT

                                             Bill No. CS/CS/HB 725

    Amendment No.     (for drafter's use only)





 1  such permitholder the exact monetary value of such transferred

 2  exemption or credit as actually applied against the taxes and

 3  daily license fees of the host track. The division shall

 4  ensure that all transfers of exemption or credit are made in

 5  accordance with this subsection and shall have the authority

 6  to adopt rules to ensure the implementation of this section.

 7         (3)  TAX ON HANDLE.--Each permitholder shall pay a tax

 8  on contributions to pari-mutuel pools, the aggregate of which

 9  is hereinafter referred to as "handle," on races or games

10  conducted by the permitholder. The tax is imposed daily and is

11  based on the total contributions to all pari-mutuel pools

12  conducted during the daily performance.  If a permitholder

13  conducts more than one performance daily, the tax is imposed

14  on each performance separately.

15         (a)  The tax on handle for thoroughbred horse racing,

16  harness horse racing, and quarter horse racing is 3.3 percent

17  of the handle.

18         (b)1.  The tax on handle for dogracing is 4.55 7.6

19  percent of the handle, except that for live charity

20  performances held pursuant to s. 550.0351, and for intertrack

21  wagering on such charity performances at a guest greyhound

22  track within the market area of the host, the tax remains 7.6

23  percent of the handle. and

24         2.  The tax on handle for jai alai is 7.1 percent of

25  the handle.

26         (c)1.  The tax on handle for intertrack wagering is 3.3

27  percent of the handle if the host track is a horse track, 4.55

28  7.6 percent if the host track is a dog track, and 7.1 percent

29  if the host track is a jai alai fronton.  The tax on handle

30  for intertrack wagering on rebroadcasts of simulcast

31  horseraces is 2.4 percent of the handle.  The tax shall be

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                                                   HOUSE AMENDMENT

                                             Bill No. CS/CS/HB 725

    Amendment No.     (for drafter's use only)





 1  deposited into the Pari-mutuel Wagering Trust General Revenue

 2  Fund.

 3         2.  Effective October 1, 1996, The tax on handle for

 4  intertrack wagers accepted by any dog track located in an area

 5  of the state in which there are only three permitholders, all

 6  of which are greyhound permitholders, located in three

 7  contiguous counties, from any greyhound permitholder also

 8  located within such area or any dog track or jai alai fronton

 9  located as specified in s. 550.615(6) or (8), on races or

10  games received from the same class of permitholder located

11  within the same market area is 2.95 6 percent if the host

12  facility is a greyhound permitholder and, if the host facility

13  is a jai alai permitholder, the rate shall be 6.1 percent

14  except that it shall be 2.3 percent on handle at such time as

15  the total tax on intertrack handle paid to the division by the

16  permitholder during the current state fiscal year exceeds the

17  total tax on intertrack handle paid to the division by the

18  permitholder during the 1992-1993 state fiscal year.

19         3.  Any guest track that imposes a surcharge on each

20  winning ticket cashed pursuant to s. 550.6335 shall pay an

21  additional tax equal to 5 percent of the surcharge so imposed.

22  Any taxes so imposed shall be deposited into the General

23  Revenue Fund.

24         (d)  The tax on handle for greyhound simulcast races

25  received from a location outside the United States or for

26  rebroadcasts of such simulcast is 2 percent of the handle.

27         (5)  PAYMENT AND DISPOSITION OF FEES AND

28  TAXES.--Payment for the admission tax, tax on handle, and the

29  breaks tax imposed by this section shall be paid to the

30  division. The division shall deposit these sums with the

31  Treasurer, to the credit of one-half being credited to the

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                                                   HOUSE AMENDMENT

                                             Bill No. CS/CS/HB 725

    Amendment No.     (for drafter's use only)





 1  Pari-mutuel Wagering Trust Fund, hereby established, and

 2  one-half being credited to the General Revenue Fund. The

 3  permitholder shall remit to the division payment for the daily

 4  license fee, the admission tax, the tax on handle, and the

 5  breaks tax.  Such payments shall be remitted by 3 p.m. Friday

 6  of each week for taxes and fees imposed and collected for the

 7  preceding Sunday, Monday, and Tuesday, and by 3 p.m. Wednesday

 8  of each week for taxes imposed and collected for the preceding

 9  Wednesday, Thursday, Friday, and Saturday. Permitholders shall

10  file a report under oath by the 5th day of each calendar month

11  for all taxes remitted during the preceding calendar month.

12  Such payments shall be accompanied by a report under oath

13  showing the total of all admissions, the pari-mutuel wagering

14  activities for the preceding calendar month, and such other

15  information as may be prescribed by the division.

16         (6)  PENALTIES.--

17         (b)  In addition to the civil penalty prescribed in

18  paragraph (a), any willful or wanton failure by any

19  permitholder to make payments of the daily license fee,

20  admission tax, tax on handle, or breaks tax, or surtax

21  constitutes sufficient grounds for the division to suspend or

22  revoke the license of the permitholder, to cancel the permit

23  of the permitholder, or to deny issuance of any further

24  license or permit to the permitholder.

25         Section 4.  Section 550.09514, Florida Statutes, is

26  amended to read:

27         550.09514  Greyhound dogracing taxes; purse

28  requirements.--

29         (1)  Notwithstanding the provisions of s.

30  550.0951(3)(b), Wagering on greyhound racing is subject to a

31  tax on handle for live greyhound racing as specified in s.

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                                                   HOUSE AMENDMENT

                                             Bill No. CS/CS/HB 725

    Amendment No.     (for drafter's use only)





 1  550.0951(3) at the rate of 7.6 percent of handle. However,

 2  each permitholder shall pay no the tax on live handle in

 3  excess of $100,000 per performance until such time as this

 4  subsection has resulted in a tax savings per state fiscal year

 5  of $360,000. Thereafter, each permitholder shall pay the tax

 6  as specified in s. 550.0951(3) provided in this subsection on

 7  all handle for the remainder of the permitholder's current

 8  race meet, and the tax must be calculated and commence

 9  beginning the day after the biweekly period in which the

10  permitholder reaches the maximum tax savings per state fiscal

11  year provided in this section.  For the three permitholders

12  which conducted a full schedule of live racing in 1995, and

13  are closest to another state which authorizes greyhound

14  pari-mutuel wagering, the maximum tax savings per state fiscal

15  year shall be $500,000.  The provisions of this subsection

16  relating to tax exemptions shall not apply to any charity or

17  scholarship performances conducted pursuant to s. 550.0351.

18         (2)(a)  The division shall determine for each greyhound

19  permitholder the annual purse percentage rate of live handle

20  for the state fiscal year 1993-1994 by dividing total purses

21  paid on live handle by the permitholder, exclusive of payments

22  made from outside sources, during the 1993-1994 state fiscal

23  year by the permitholder's live handle for the 1993-1994 state

24  fiscal year. Each permitholder shall pay as purses for live

25  races conducted during its current race meet a percentage of

26  its live handle not less than the percentage determined under

27  this paragraph, exclusive of payments made by outside sources,

28  for its 1993-1994 state fiscal year.

29         (b)1.  Except as otherwise provided herein, in addition

30  to the minimum purse percentage required by paragraph (a),

31  each permitholder shall pay as purses, for fiscal year

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                                                   HOUSE AMENDMENT

                                             Bill No. CS/CS/HB 725

    Amendment No.     (for drafter's use only)





 1  1996-1997, an amount equal to 75 percent of the permitholder's

 2  tax credit pursuant to s. 550.0951(1).

 3         2.  Except as otherwise set forth herein, in addition

 4  to the minimum purse percentage required by paragraph (a),

 5  beginning July 1, 1997, each permitholder shall pay as purses

 6  an annual amount equal to 75 percent of the daily license fees

 7  paid by each permitholder for the 1994-1995 fiscal year. This

 8  purse supplement shall be disbursed weekly during the

 9  permitholder's race meet in an amount determined by dividing

10  the annual purse supplement by the number of performances

11  approved for the permitholder pursuant to its annual license

12  and multiplying that amount by the number of performances

13  conducted each week. For the greyhound permitholders in the

14  county where there are two greyhound permitholders located as

15  specified in s. 550.615(6), such permitholders shall pay in

16  the aggregate an amount equal to 75 percent of the daily

17  license fees paid by such permitholders for the 1994-1995

18  fiscal year. These permitholders shall be jointly and

19  severally liable for such purse payments.

20

21  The additional purses provided by this paragraph must be used

22  exclusively for purses other than stakes.  The division shall

23  conduct audits necessary to ensure compliance with this

24  section.

25         (c)1.  Each greyhound permitholder when conducting at

26  least three live performances during any week shall pay purses

27  in that week on wagers it accepts as a guest track on

28  intertrack and simulcast greyhound races at the same rate as

29  it pays on live races. Each greyhound permitholder when

30  conducting at least three live performances during any week

31  shall pay purses in that week, at the same rate as it pays on

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                                                   HOUSE AMENDMENT

                                             Bill No. CS/CS/HB 725

    Amendment No.     (for drafter's use only)





 1  live races, on wagers accepted on greyhound races at a guest

 2  track which is not conducting live racing and is located

 3  within the same market area as the greyhound permitholder

 4  conducting at least three live performances during any week.

 5         2.  Each host greyhound permitholder shall pay purses

 6  on its simulcast and intertrack broadcasts of greyhound races

 7  to guest facilities that are located outside its market area

 8  in an amount equal to one quarter of an amount determined by

 9  subtracting the transmission costs of sending the simulcast or

10  intertrack broadcasts from an amount determined by adding the

11  fees received for greyhound simulcast races plus 3 percent of

12  the greyhound intertrack handle at guest facilities that are

13  located outside the market area of the host and that paid

14  contractual fees to the host for such broadcasts of greyhound

15  races.

16         (d)  The division shall require sufficient

17  documentation from each greyhound permitholder regarding

18  purses paid on live racing to assure that the annual purse

19  percentage rates paid by each permitholder on the live races

20  are not reduced below those paid during the 1993-1994 state

21  fiscal year. The division shall require sufficient

22  documentation from each greyhound permitholder to assure that

23  the purses paid by each permitholder on the greyhound

24  intertrack and simulcast broadcasts are in compliance with the

25  requirements of paragraph (c).

26         (e)  In addition to the purse requirements of

27  paragraphs (a)-(c), each greyhound permitholder shall pay as

28  purses an amount equal to one-third of the amount of the tax

29  reduction on live and simulcast handle applicable to such

30  permitholder as a result of the reductions in tax rates

31  provided by this act through the amendments to s. 550.0951(3).

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                                                   HOUSE AMENDMENT

                                             Bill No. CS/CS/HB 725

    Amendment No.     (for drafter's use only)





 1  With respect to intertrack wagering when the host and guest

 2  tracks are greyhound permitholders not within the same market

 3  area, an amount equal to the tax reduction applicable to the

 4  guest track handle as a result of the reduction in tax rate

 5  provided by this act through the amendment to s. 550.0951(3)

 6  shall be distributed to the guest track, one-third of which

 7  amount shall be paid as purses at the guest track. However, if

 8  the guest track is a greyhound permitholder within the market

 9  area of the host or if the guest track is not a greyhound

10  permitholder, an amount equal to such tax reduction applicable

11  to the guest track handle shall be retained by the host track,

12  one-third of which amount shall be paid as purses at the host

13  track. These purse funds shall be disbursed in the week

14  received if the permitholder conducts at least one live

15  performance during that week. If the permitholder does not

16  conduct at least one live performance during the week in which

17  the purse funds are received, the purse funds shall be

18  disbursed weekly during the permitholder's next race meet in

19  an amount determined by dividing the purse amount by the

20  number of performances approved for the permitholder pursuant

21  to its annual license, and multiplying that amount by the

22  number of performances conducted each week. The division shall

23  conduct audits necessary to ensure compliance with this

24  paragraph.

25         (f)(e)  Each greyhound permitholder shall, during the

26  permitholder's race meet, supply kennel operators and the

27  Division of Pari-Mutuel Wagering with a weekly report showing

28  purses paid on live greyhound races and all greyhound

29  intertrack and simulcast broadcasts, including both as a guest

30  and a host together with the handle or commission calculations

31  on which such purses were paid and the transmission costs of

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                                                   HOUSE AMENDMENT

                                             Bill No. CS/CS/HB 725

    Amendment No.     (for drafter's use only)





 1  sending the simulcast or intertrack broadcasts, so that the

 2  kennel operators may determine statutory and contractual

 3  compliance.

 4         (g)(f)  Each greyhound permitholder shall make direct

 5  payment of purses to the greyhound owners who have filed with

 6  such permitholder appropriate federal taxpayer identification

 7  information based on the percentage amount agreed upon between

 8  the kennel operator and the greyhound owner.

 9         (h)(g)  At the request of a majority of kennel

10  operators under contract with a greyhound permitholder, the

11  permitholder shall make deductions from purses paid to each

12  kennel operator electing such deduction and shall make a

13  direct payment of such deductions to the local association of

14  greyhound kennel operators formed by a majority of kennel

15  operators under contract with the permitholder. The amount of

16  the deduction shall be at least 1 percent of purses, as

17  determined by the local association of greyhound kennel

18  operators. No deductions may be taken pursuant to this

19  paragraph without a kennel operator's specific approval before

20  or after the effective date of this act.

21         (3)  For the purpose of this section, the term "live

22  handle" means the handle from wagers placed at the

23  permitholder's establishment on the live greyhound races

24  conducted at the permitholder's establishment.

25         Section 5.  Subsections (5) and (6) of section

26  550.09515, Florida Statutes, are amended to read:

27         550.09515  Thoroughbred horse taxes; abandoned interest

28  in a permit for nonpayment of taxes.--

29         (5)  Notwithstanding the provisions of s.

30  550.0951(3)(c), the tax on handle for intertrack wagering on

31  rebroadcasts of simulcast horseraces is 2.4 percent of the

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                                                   HOUSE AMENDMENT

                                             Bill No. CS/CS/HB 725

    Amendment No.     (for drafter's use only)





 1  handle; provided however, that if the guest track is a

 2  throughbred track located more than 35 miles from the host

 3  track, the host track shall pay a tax of .5 percent of the

 4  handle, and additionally the host track shall pay to the guest

 5  track 1.9 percent of the handle to be used by the guest track

 6  solely for purses.  The tax shall be deposited into the

 7  Pari-mutuel Wagering Trust General Revenue Fund.

 8         (6)  Notwithstanding the provisions of s.

 9  550.0951(3)(c), the tax on handle is 0.2 percent for

10  intertrack wagering and for intertrack wagering on

11  rebroadcasts of simulcast horseraces for a thoroughbred

12  permitholder that conducts performances during the period

13  beginning March 17 and ending May 22. This subsection applies

14  only to thoroughbred permitholders located in any area of the

15  state where there are three or more thoroughbred permitholders

16  within 25 miles of each other.  The tax shall be deposited

17  into the Pari-mutuel Wagering Trust General Revenue Fund.

18  Effective July 1, 2001, this subsection is repealed.

19         Section 6.  Section 550.1647, Florida Statutes, is

20  created to read:

21         550.1647  Greyhound permitholders; unclaimed tickets;

22  breaks.--

23         (1)  All money or other property represented by any

24  unclaimed, uncashed, or abandoned pari-mutuel ticket which has

25  remained in the custody of or under the control of any

26  permitholder authorized to conduct greyhound racing

27  pari-mutuel pools in this state for a period of 1 year after

28  the date the pari-mutuel ticket was issued, if the rightful

29  owner or owners thereof have made no claim or demand for such

30  money or other property within that period of time, shall,

31  with respect to live races conducted by the permitholder be

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                                                   HOUSE AMENDMENT

                                             Bill No. CS/CS/HB 725

    Amendment No.     (for drafter's use only)





 1  remitted to the state pursuant to s. 550.1645; however, such

 2  permitholder shall be entitled to a credit in each state

 3  fiscal year in an amount equivalent to the actual amount

 4  remitted in the prior state fiscal year that may be applied

 5  against any taxes imposed pursuant to this chapter in the

 6  amount of the money or property so remitted.  In addition,

 7  each permitholder shall pay, from any source, including the

 8  proceeds from performances conducted pursuant to s. 550.0351,

 9  an amount not less than 10 percent of the amount of the credit

10  provided by this section to any bona fide organization which

11  promotes or encourages the adoption of greyhounds.

12         (2)  With respect to live greyhound races, the breaks

13  shall be retained by the permitholder conducting the race,

14  and, with respect to simulcast greyhound races, the breaks

15  shall be retained by the permitholder who receives the

16  simulcast.

17         Section 7.  Subsection (6) of section 288.1169, Florida

18  Statutes, is amended to read:

19         288.1169  International Game Fish Association World

20  Center facility; department duties.--

21         (6)  The Department of Commerce must recertify every 10

22  years that the facility is open, that the International Game

23  Fish Association World Center continues to be the only

24  international administrative headquarters, fishing museum, and

25  Hall of Fame in the United States recognized by the

26  International Game Fish Association, and that the project is

27  meeting the minimum projections for attendance or sales tax

28  revenues as required at the time of original certification.

29  If the facility is not recertified during this 10-year review

30  as meeting the minimum projections, then funding will be

31  abated until certification criteria are met.  If the project

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                                                   HOUSE AMENDMENT

                                             Bill No. CS/CS/HB 725

    Amendment No.     (for drafter's use only)





 1  fails to generate $1 million of annual revenues pursuant to

 2  paragraph (2)(e), the distribution of revenues pursuant to s.

 3  212.20(6)(f)5.d.c. shall be reduced to an amount equal to

 4  $83,333 multiplied by a fraction, the numerator of which is

 5  the actual revenues generated and the denominator of which is

 6  $1 million.  Such reduction shall remain in effect until

 7  revenues generated by the project in a 12-month period equal

 8  or exceed $1 million.

 9         Section 8.  Paragraph (g) of subsection (13) of section

10  849.086, Florida Statutes, is amended to read:

11         849.086  Cardrooms authorized.--

12         (13)  TAXES AND OTHER PAYMENTS.--

13         (g)  All of the moneys deposited in the Pari-mutuel

14  Wagering Trust Fund, except as set forth in paragraph (h),

15  shall be utilized and distributed in the manner specified in

16  s. 550.135(1)(3) and (2)(4).  However, cardroom tax revenues

17  shall be kept separate from pari-mutuel tax revenues and shall

18  not be used for making the disbursement to counties provided

19  in s. 212.20(6)(f)5.a. 550.135(1).

20         Section 9.  This act shall take effect July 1, 2000.

21

22

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 1, line 2, through page 2, line 27

26  remove from the title of the bill:  all of said lines

27

28  and insert in lieu thereof:

29         An act relating to pari-mutuel wagering;

30         amending s. 212.20, F.S.; providing for an

31         annual distribution of sales and use tax

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                                                   HOUSE AMENDMENT

                                             Bill No. CS/CS/HB 725

    Amendment No.     (for drafter's use only)





 1         proceeds to the counties in lieu of funds

 2         distributed under s. 550.135, F.S.; providing

 3         for existing obligations and bonded

 4         indebtedness; amending s. 550.135, F.S.;

 5         eliminating distribution of funds from the

 6         Pari-mutuel Wagering Trust Fund to the

 7         counties; providing for minimum balance in

 8         trust fund; amending s. 550.0951, F.S.;

 9         providing that the daily license fee tax credit

10         provided by said section and the $360,000 or

11         $500,000 tax exemption provided by s.

12         550.09514(1), F.S., may be applied to any tax

13         and daily license fees imposed under ch. 550,

14         F.S.; removing restrictions on the transfer of

15         the daily license fee tax credit by greyhound

16         permitholders; authorizing transfer of the

17         $360,000 or $500,000 tax exemption by a

18         greyhound permitholder to a greyhound

19         permitholder that acts as host track to such

20         permitholder for intertrack wagering; providing

21         for repayment; providing for rules; reducing

22         the taxes on handle for greyhound dogracing,

23         for intertrack wagering when the host track is

24         a dog track, and for intertrack wagers accepted

25         by certain dog tracks; providing exceptions;

26         specifying the rate of the tax on handle for

27         greyhound simulcast races, or rebroadcasts of

28         such races, received from outside the United

29         States; eliminating deposit into the General

30         Revenue Fund of a portion of the admission tax,

31         tax on handle, and breaks tax imposed under

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                                                   HOUSE AMENDMENT

                                             Bill No. CS/CS/HB 725

    Amendment No.     (for drafter's use only)





 1         said section; amending s. 550.09514, F.S.;

 2         revising application and administration of the

 3         $360,000 or $500,000 tax exemption provided by

 4         said section; providing for payment of

 5         additional purses by greyhound permitholders in

 6         an amount equal to a percentage of the tax

 7         reduction resulting from the reduction of the

 8         taxes on handle; providing requirements with

 9         respect thereto; providing for audits; amending

10         s. 550.09515, F.S.; providing for deposit of

11         the tax on handle for certain intertrack

12         wagering on certain horseracing in the

13         Pari-mutuel Wagering Trust Fund rather than the

14         General Revenue Fund; creating s. 550.1647,

15         F.S.; authorizing a credit against taxes

16         imposed under ch. 550, F.S., for unclaimed

17         ticket amounts that are remitted to the state

18         by greyhound permitholders; providing for

19         payments to organizations that promote the

20         adoption of greyhounds; providing for retention

21         of breaks by greyhound permitholders; amending

22         ss. 288.1169 and 849.086, F.S.; correcting

23         references; providing an effective date.

24

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