House Bill 0725e1
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CS/CS/HB 725, First Engrossed
1 A bill to be entitled
2 An act relating to pari-mutuel wagering;
3 amending s. 212.20, F.S.; providing for an
4 annual distribution of sales and use tax
5 proceeds to the counties in lieu of funds
6 distributed under s. 550.135, F.S.; providing
7 for existing obligations and bonded
8 indebtedness; amending s. 550.135, F.S.;
9 eliminating distribution of funds from the
10 Pari-mutuel Wagering Trust Fund to the
11 counties; providing for minimum balance in
12 trust fund; amending s. 550.0951, F.S.;
13 providing that the daily license fee tax credit
14 provided by said section and the $360,000 or
15 $500,000 tax exemption provided by s.
16 550.09514(1), F.S., may be applied to any tax
17 and daily license fees imposed under ch. 550,
18 F.S.; removing restrictions on the transfer of
19 the daily license fee tax credit by greyhound
20 permitholders; authorizing transfer of the
21 $360,000 or $500,000 tax exemption by a
22 greyhound permitholder to a greyhound
23 permitholder that acts as host track to such
24 permitholder for intertrack wagering; providing
25 for repayment; providing for rules; reducing
26 the taxes on handle for greyhound dogracing,
27 for intertrack wagering when the host track is
28 a dog track, and for intertrack wagers accepted
29 by certain dog tracks; providing exceptions;
30 specifying the rate of the tax on handle for
31 greyhound simulcast races, or rebroadcasts of
1
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CS/CS/HB 725, First Engrossed
1 such races, received from outside the United
2 States; eliminating deposit into the General
3 Revenue Fund of a portion of the admission tax,
4 tax on handle, and breaks tax imposed under
5 said section; amending s. 550.09514, F.S.;
6 revising application and administration of the
7 $360,000 or $500,000 tax exemption provided by
8 said section; providing for payment of
9 additional purses by greyhound permitholders in
10 an amount equal to a percentage of the tax
11 reduction resulting from the reduction of the
12 taxes on handle; providing requirements with
13 respect thereto; providing for audits; amending
14 s. 550.09515, F.S.; providing for deposit of
15 the tax on handle for certain intertrack
16 wagering on certain horseracing in the
17 Pari-mutuel Wagering Trust Fund rather than the
18 General Revenue Fund; creating s. 550.1647,
19 F.S.; authorizing a credit against taxes
20 imposed under ch. 550, F.S., for unclaimed
21 ticket amounts that are remitted to the state
22 by greyhound permitholders; providing for
23 payments to organizations that promote the
24 adoption of greyhounds; providing for retention
25 of breaks by greyhound permitholders; amending
26 ss. 288.1169 and 849.086, F.S.; correcting
27 references; providing an effective date.
28
29 Be It Enacted by the Legislature of the State of Florida:
30
31
2
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CS/CS/HB 725, First Engrossed
1 Section 1. Paragraph (f) of subsection (6) of section
2 212.20, Florida Statutes, is amended to read:
3 212.20 Funds collected, disposition; additional powers
4 of department; operational expense; refund of taxes
5 adjudicated unconstitutionally collected.--
6 (6) Distribution of all proceeds under this chapter
7 shall be as follows:
8 (f) The proceeds of all other taxes and fees imposed
9 pursuant to this chapter shall be distributed as follows:
10 1. In any fiscal year, the greater of $500 million,
11 minus an amount equal to 4.6 percent of the proceeds of the
12 taxes collected pursuant to chapter 201, or 5 percent of all
13 other taxes and fees imposed pursuant to this chapter shall be
14 deposited in monthly installments into the General Revenue
15 Fund.
16 2. Two-tenths of one percent shall be transferred to
17 the Solid Waste Management Trust Fund.
18 3. After the distribution under subparagraphs 1. and
19 2., 9.653 percent of the amount remitted by a sales tax dealer
20 located within a participating county pursuant to s. 218.61
21 shall be transferred into the Local Government Half-cent Sales
22 Tax Clearing Trust Fund.
23 4. After the distribution under subparagraphs 1., 2.,
24 and 3., 0.054 percent shall be transferred to the Local
25 Government Half-cent Sales Tax Clearing Trust Fund and
26 distributed pursuant to s. 218.65.
27 5. Of the remaining proceeds:
28 a. Beginning July 1, 2000, and in each fiscal year
29 thereafter, the sum of $29,915,500 shall be divided into as
30 many equal parts as there are counties in the state, and one
31 part shall be distributed to each county. The distribution
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CS/CS/HB 725, First Engrossed
1 among the several counties shall begin each fiscal year on or
2 before January 5 and shall continue monthly for a total of 4
3 months. If a local or special law required that any moneys
4 accruing to a county in fiscal year 1999-2000 under the
5 then-existing provisions of s. 550.135 be paid directly to the
6 district school board, special district, or a municipal
7 government, such payment shall continue until such time as the
8 local or special law is amended or repealed. The state
9 covenants with holders of bonds or other instruments of
10 indebtedness issued by local governments, special districts,
11 or district school boards prior to July 1, 2000, that it is
12 not the intent of this sub-subparagraph to affect adversely
13 the rights of those holders or to relieve local governments or
14 district school boards of the duty to meet their obligations
15 as a result of previous pledges or assignments or trusts
16 entered into which obligated funds received from the
17 then-existing s. 550.135 distribution to county governments.
18 This distribution specifically is in lieu of funds distributed
19 under s. 550.135 prior to July 1, 2000.
20 b.a. Beginning July 1, 1992, $166,667 shall be
21 distributed monthly by the department to each applicant that
22 has been certified as a "facility for a new professional
23 sports franchise" or a "facility for a retained professional
24 sports franchise" pursuant to s. 288.1162 and $41,667 shall be
25 distributed monthly by the department to each applicant that
26 has been certified as a "new spring training franchise
27 facility" pursuant to s. 288.1162. Distributions shall begin
28 60 days following such certification and shall continue for 30
29 years. Nothing contained herein shall be construed to allow an
30 applicant certified pursuant to s. 288.1162 to receive more in
31 distributions than actually expended by the applicant for the
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CS/CS/HB 725, First Engrossed
1 public purposes provided for in s. 288.1162(7). However, a
2 certified applicant shall receive distributions up to the
3 maximum amount allowable and undistributed under this section
4 for additional renovations and improvements to the facility
5 for the franchise without additional certification.
6 c.b. Beginning 30 days after notice by the Office of
7 Tourism, Trade, and Economic Development to the Department of
8 Revenue that an applicant has been certified as the
9 professional golf hall of fame pursuant to s. 288.1168 and is
10 open to the public, $166,667 shall be distributed monthly, for
11 up to 300 months, to the applicant.
12 d.c. Beginning 30 days after notice by the Department
13 of Commerce to the Department of Revenue that the applicant
14 has been certified as the International Game Fish Association
15 World Center facility pursuant to s. 288.1169, and the
16 facility is open to the public, $83,333 shall be distributed
17 monthly, for up to 180 months, to the applicant. This
18 distribution is subject to reduction pursuant to s. 288.1169.
19 6. All other proceeds shall remain with the General
20 Revenue Fund.
21 Section 2. Section 550.135, Florida Statutes, is
22 amended to read:
23 550.135 Division of moneys derived under this
24 law.--All moneys that are deposited with the Treasurer to the
25 credit of the Pari-mutuel Wagering Trust Fund shall be
26 distributed as follows in the following proportions, in the
27 manner and at the times specified in this section:
28 (1) In each fiscal year, the sum of $29,915,500 shall
29 be divided into as many equal parts as there are counties in
30 the state, and one part shall be distributed to each county;
31 any excess of such moneys after the distributions to the
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CS/CS/HB 725, First Engrossed
1 counties shall be paid into the General Revenue Fund. If the
2 sum available for distribution is less than $29,915,500, the
3 deficiency shall be paid into the Pari-mutuel Wagering Trust
4 Fund from the General Revenue Fund up to the amount of the
5 deficiency if the deficiency does not exceed the deposits of
6 pari-mutuel tax collections to the General Revenue Fund for
7 that fiscal year.
8 (2) The distribution among the several counties
9 provided for in subsection (1) shall begin each fiscal year on
10 or before January 5 and shall continue monthly for a total of
11 4 months. If during the fiscal year the sums available for
12 distribution to the counties is not sufficient to make the
13 scheduled distributions, the division shall immediately
14 transfer to the Pari-mutuel Wagering Trust Fund from deposits
15 made by the division to the General Revenue Fund during that
16 fiscal year, the sums required to make the distributions. If
17 on April 5 the sums distributed to the counties do not equal
18 the maximum sum to be distributed, the division shall
19 immediately transfer to the Pari-mutuel Wagering Trust Fund,
20 from deposits made by the division to the General Revenue Fund
21 during that fiscal year, the sums required to pay each county
22 the sum entitled and shall make such payments on or before the
23 end of that fiscal year. The Comptroller is appointed as the
24 agent of the division to make the distribution to the counties
25 and to make transfers as may be required by this section.
26 (1)(3) The daily license fee revenues collected
27 pursuant to s. 550.0951(1) shall be used to fund the operating
28 cost of the division and to provide a proportionate share of
29 the operation of the office of the secretary and the Division
30 of Administration of the Department of Business and
31 Professional Regulation; however, other collections in the
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CS/CS/HB 725, First Engrossed
1 Pari-mutuel Wagering Trust Fund, after the payments required
2 by subsections (1) and (2), may also be used to fund the
3 operation of the division in accordance with authorized
4 appropriations.
5 (2)(4) After payments to the counties have been
6 completed as provided in subsections (1) and (2), All
7 unappropriated funds in excess of $3.5 million in the
8 Pari-mutuel Wagering Trust Fund shall be deposited to the
9 Treasurer to the credit of the General Revenue Fund as
10 provided in subsection (1).
11 (5) If a local or special law requires that any moneys
12 accruing to a county under this chapter, the same being
13 division funds, be paid to the Treasurer of the state, as ex
14 officio treasurer of the teachers' salary fund, to the credit
15 of a district school board, those moneys shall be paid
16 directly to the district school board.
17 Section 3. Subsections (1), (3), and (5) and paragraph
18 (b) of subsection (6) of section 550.0951, Florida Statutes,
19 are amended to read:
20 550.0951 Payment of daily license fee and taxes.--
21 (1)(a) DAILY LICENSE FEE.--Each person engaged in the
22 business of conducting race meetings or jai alai games under
23 this chapter, hereinafter referred to as the "permitholder,"
24 "licensee," or "permittee," shall pay to the division, for the
25 use of the division, a daily license fee on each live or
26 simulcast pari-mutuel event of $100 for each horserace and $80
27 for each dograce and $40 for each jai alai game conducted at a
28 racetrack or fronton licensed under this chapter. Effective
29 October 1, 1996, In addition to the tax exemption specified in
30 s. 550.09514(1) of $360,000 or $500,000 per greyhound
31 permitholder per state fiscal year, each greyhound
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CS/CS/HB 725, First Engrossed
1 permitholder shall receive in the current state fiscal year a
2 tax credit equal to the number of live greyhound races
3 conducted in the previous state fiscal year times the daily
4 license fee specified for each dograce in this subsection
5 applicable for the previous state fiscal year. This tax
6 credit and the exemption in s. 550.09514(1) shall be
7 applicable to any the tax and the daily license fees imposed
8 by this chapter on live handle under subsection (3) except
9 during any charity or scholarship performances conducted
10 pursuant to s. 550.0351. Effective October 1, 1996, Each
11 permitholder shall pay daily license fees not to exceed $500
12 per day on any simulcast races or games on which such
13 permitholder accepts wagers regardless of the number of
14 out-of-state events taken or the number of out-of-state
15 locations from which such events are taken. This license fee
16 shall be deposited with the Treasurer to the credit of the
17 Pari-mutuel Wagering Trust Fund.
18 (b) Each permitholder that authorized a maximum tax
19 savings of $500,000 per state fiscal year pursuant to s.
20 550.09514(1) or the greyhound permitholder that had the lowest
21 live handle during the preceding state fiscal year, which
22 cannot utilize the full amount of the exemption of $360,000 or
23 $500,000 provided in s. 550.09514(1) or the daily license fee
24 credit provided in this section, may, after notifying the
25 division in writing, elect once per state fiscal year on a
26 form provided by the division to transfer such exemption or
27 credit or any portion thereof to any greyhound permitholder
28 which acts as a host track to such permitholder for the
29 purpose of intertrack wagering. Once an election to transfer
30 such exemption or credit is filed with the division it shall
31 not be rescinded. The division shall disapprove the credit
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CS/CS/HB 725, First Engrossed
1 transfer when the amount of the exemption or credit or portion
2 thereof is unavailable to the transferring permitholder or
3 when the permitholder, who is entitled to transfer the
4 exemption or credit or who is entitled to receive the
5 exemption or credit, owes taxes to the state pursuant to a
6 deficiency letter or administrative complaint issued by the
7 division. Upon approval of the transfer by the division, the
8 transferred tax exemption or credit shall be effective for the
9 first performance of the next biweekly pay period as specified
10 in subsection (5). The exemption or daily license fee credit
11 transferred to such host track may be applied by such host
12 track against any its taxes and daily license fees imposed by
13 this chapter on live racing as provided in this subsection.
14 The greyhound permitholder host track to which such exemption
15 or daily license fee credit is transferred shall reimburse
16 such permitholder the exact monetary value of such transferred
17 exemption or credit as actually applied against the taxes and
18 daily license fees of the host track. The division shall
19 ensure that all transfers of exemption or credit are made in
20 accordance with this subsection and shall have the authority
21 to adopt rules to ensure the implementation of this section.
22 (3) TAX ON HANDLE.--Each permitholder shall pay a tax
23 on contributions to pari-mutuel pools, the aggregate of which
24 is hereinafter referred to as "handle," on races or games
25 conducted by the permitholder. The tax is imposed daily and is
26 based on the total contributions to all pari-mutuel pools
27 conducted during the daily performance. If a permitholder
28 conducts more than one performance daily, the tax is imposed
29 on each performance separately.
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CS/CS/HB 725, First Engrossed
1 (a) The tax on handle for thoroughbred horse racing,
2 harness horse racing, and quarter horse racing is 3.3 percent
3 of the handle.
4 (b)1. The tax on handle for dogracing is 4.55 7.6
5 percent of the handle, except that for live charity
6 performances held pursuant to s. 550.0351, and for intertrack
7 wagering on such charity performances at a guest greyhound
8 track within the market area of the host, the tax remains 7.6
9 percent of the handle. and
10 2. The tax on handle for jai alai is 7.1 percent of
11 the handle.
12 (c)1. The tax on handle for intertrack wagering is 3.3
13 percent of the handle if the host track is a horse track, 4.55
14 7.6 percent if the host track is a dog track, and 7.1 percent
15 if the host track is a jai alai fronton. The tax on handle
16 for intertrack wagering on rebroadcasts of simulcast
17 horseraces is 2.4 percent of the handle. The tax shall be
18 deposited into the Pari-mutuel Wagering Trust General Revenue
19 Fund.
20 2. Effective October 1, 1996, The tax on handle for
21 intertrack wagers accepted by any dog track located in an area
22 of the state in which there are only three permitholders, all
23 of which are greyhound permitholders, located in three
24 contiguous counties, from any greyhound permitholder also
25 located within such area or any dog track or jai alai fronton
26 located as specified in s. 550.615(6) or (8), on races or
27 games received from the same class of permitholder located
28 within the same market area is 2.95 6 percent if the host
29 facility is a greyhound permitholder and, if the host facility
30 is a jai alai permitholder, the rate shall be 6.1 percent
31 except that it shall be 2.3 percent on handle at such time as
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CS/CS/HB 725, First Engrossed
1 the total tax on intertrack handle paid to the division by the
2 permitholder during the current state fiscal year exceeds the
3 total tax on intertrack handle paid to the division by the
4 permitholder during the 1992-1993 state fiscal year.
5 3. Any guest track that imposes a surcharge on each
6 winning ticket cashed pursuant to s. 550.6335 shall pay an
7 additional tax equal to 5 percent of the surcharge so imposed.
8 Any taxes so imposed shall be deposited into the General
9 Revenue Fund.
10 (d) The tax on handle for greyhound simulcast races
11 received from a location outside the United States or for
12 rebroadcasts of such simulcast is 2 percent of the handle.
13 (5) PAYMENT AND DISPOSITION OF FEES AND
14 TAXES.--Payment for the admission tax, tax on handle, and the
15 breaks tax imposed by this section shall be paid to the
16 division. The division shall deposit these sums with the
17 Treasurer, to the credit of one-half being credited to the
18 Pari-mutuel Wagering Trust Fund, hereby established, and
19 one-half being credited to the General Revenue Fund. The
20 permitholder shall remit to the division payment for the daily
21 license fee, the admission tax, the tax on handle, and the
22 breaks tax. Such payments shall be remitted by 3 p.m. Friday
23 of each week for taxes and fees imposed and collected for the
24 preceding Sunday, Monday, and Tuesday, and by 3 p.m. Wednesday
25 of each week for taxes imposed and collected for the preceding
26 Wednesday, Thursday, Friday, and Saturday. Permitholders shall
27 file a report under oath by the 5th day of each calendar month
28 for all taxes remitted during the preceding calendar month.
29 Such payments shall be accompanied by a report under oath
30 showing the total of all admissions, the pari-mutuel wagering
31
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CS/CS/HB 725, First Engrossed
1 activities for the preceding calendar month, and such other
2 information as may be prescribed by the division.
3 (6) PENALTIES.--
4 (b) In addition to the civil penalty prescribed in
5 paragraph (a), any willful or wanton failure by any
6 permitholder to make payments of the daily license fee,
7 admission tax, tax on handle, or breaks tax, or surtax
8 constitutes sufficient grounds for the division to suspend or
9 revoke the license of the permitholder, to cancel the permit
10 of the permitholder, or to deny issuance of any further
11 license or permit to the permitholder.
12 Section 4. Section 550.09514, Florida Statutes, is
13 amended to read:
14 550.09514 Greyhound dogracing taxes; purse
15 requirements.--
16 (1) Notwithstanding the provisions of s.
17 550.0951(3)(b), Wagering on greyhound racing is subject to a
18 tax on handle for live greyhound racing as specified in s.
19 550.0951(3) at the rate of 7.6 percent of handle. However,
20 each permitholder shall pay no the tax on live handle in
21 excess of $100,000 per performance until such time as this
22 subsection has resulted in a tax savings per state fiscal year
23 of $360,000. Thereafter, each permitholder shall pay the tax
24 as specified in s. 550.0951(3) provided in this subsection on
25 all handle for the remainder of the permitholder's current
26 race meet, and the tax must be calculated and commence
27 beginning the day after the biweekly period in which the
28 permitholder reaches the maximum tax savings per state fiscal
29 year provided in this section. For the three permitholders
30 which conducted a full schedule of live racing in 1995, and
31 are closest to another state which authorizes greyhound
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CS/CS/HB 725, First Engrossed
1 pari-mutuel wagering, the maximum tax savings per state fiscal
2 year shall be $500,000. The provisions of this subsection
3 relating to tax exemptions shall not apply to any charity or
4 scholarship performances conducted pursuant to s. 550.0351.
5 (2)(a) The division shall determine for each greyhound
6 permitholder the annual purse percentage rate of live handle
7 for the state fiscal year 1993-1994 by dividing total purses
8 paid on live handle by the permitholder, exclusive of payments
9 made from outside sources, during the 1993-1994 state fiscal
10 year by the permitholder's live handle for the 1993-1994 state
11 fiscal year. Each permitholder shall pay as purses for live
12 races conducted during its current race meet a percentage of
13 its live handle not less than the percentage determined under
14 this paragraph, exclusive of payments made by outside sources,
15 for its 1993-1994 state fiscal year.
16 (b)1. Except as otherwise provided herein, in addition
17 to the minimum purse percentage required by paragraph (a),
18 each permitholder shall pay as purses, for fiscal year
19 1996-1997, an amount equal to 75 percent of the permitholder's
20 tax credit pursuant to s. 550.0951(1).
21 2. Except as otherwise set forth herein, in addition
22 to the minimum purse percentage required by paragraph (a),
23 beginning July 1, 1997, each permitholder shall pay as purses
24 an annual amount equal to 75 percent of the daily license fees
25 paid by each permitholder for the 1994-1995 fiscal year. This
26 purse supplement shall be disbursed weekly during the
27 permitholder's race meet in an amount determined by dividing
28 the annual purse supplement by the number of performances
29 approved for the permitholder pursuant to its annual license
30 and multiplying that amount by the number of performances
31 conducted each week. For the greyhound permitholders in the
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CS/CS/HB 725, First Engrossed
1 county where there are two greyhound permitholders located as
2 specified in s. 550.615(6), such permitholders shall pay in
3 the aggregate an amount equal to 75 percent of the daily
4 license fees paid by such permitholders for the 1994-1995
5 fiscal year. These permitholders shall be jointly and
6 severally liable for such purse payments.
7
8 The additional purses provided by this paragraph must be used
9 exclusively for purses other than stakes. The division shall
10 conduct audits necessary to ensure compliance with this
11 section.
12 (c)1. Each greyhound permitholder when conducting at
13 least three live performances during any week shall pay purses
14 in that week on wagers it accepts as a guest track on
15 intertrack and simulcast greyhound races at the same rate as
16 it pays on live races. Each greyhound permitholder when
17 conducting at least three live performances during any week
18 shall pay purses in that week, at the same rate as it pays on
19 live races, on wagers accepted on greyhound races at a guest
20 track which is not conducting live racing and is located
21 within the same market area as the greyhound permitholder
22 conducting at least three live performances during any week.
23 2. Each host greyhound permitholder shall pay purses
24 on its simulcast and intertrack broadcasts of greyhound races
25 to guest facilities that are located outside its market area
26 in an amount equal to one quarter of an amount determined by
27 subtracting the transmission costs of sending the simulcast or
28 intertrack broadcasts from an amount determined by adding the
29 fees received for greyhound simulcast races plus 3 percent of
30 the greyhound intertrack handle at guest facilities that are
31 located outside the market area of the host and that paid
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CS/CS/HB 725, First Engrossed
1 contractual fees to the host for such broadcasts of greyhound
2 races.
3 (d) The division shall require sufficient
4 documentation from each greyhound permitholder regarding
5 purses paid on live racing to assure that the annual purse
6 percentage rates paid by each permitholder on the live races
7 are not reduced below those paid during the 1993-1994 state
8 fiscal year. The division shall require sufficient
9 documentation from each greyhound permitholder to assure that
10 the purses paid by each permitholder on the greyhound
11 intertrack and simulcast broadcasts are in compliance with the
12 requirements of paragraph (c).
13 (e) In addition to the purse requirements of
14 paragraphs (a)-(c), each greyhound permitholder shall pay as
15 purses an amount equal to one-third of the amount of the tax
16 reduction on live and simulcast handle applicable to such
17 permitholder as a result of the reductions in tax rates
18 provided by this act through the amendments to s. 550.0951(3).
19 With respect to intertrack wagering when the host and guest
20 tracks are greyhound permitholders not within the same market
21 area, an amount equal to the tax reduction applicable to the
22 guest track handle as a result of the reduction in tax rate
23 provided by this act through the amendment to s. 550.0951(3)
24 shall be distributed to the guest track, one-third of which
25 amount shall be paid as purses at the guest track. However, if
26 the guest track is a greyhound permitholder within the market
27 area of the host or if the guest track is not a greyhound
28 permitholder, an amount equal to such tax reduction applicable
29 to the guest track handle shall be retained by the host track,
30 one-third of which amount shall be paid as purses at the host
31 track. These purse funds shall be disbursed in the week
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CS/CS/HB 725, First Engrossed
1 received if the permitholder conducts at least one live
2 performance during that week. If the permitholder does not
3 conduct at least one live performance during the week in which
4 the purse funds are received, the purse funds shall be
5 disbursed weekly during the permitholder's next race meet in
6 an amount determined by dividing the purse amount by the
7 number of performances approved for the permitholder pursuant
8 to its annual license, and multiplying that amount by the
9 number of performances conducted each week. The division shall
10 conduct audits necessary to ensure compliance with this
11 paragraph.
12 (f)(e) Each greyhound permitholder shall, during the
13 permitholder's race meet, supply kennel operators and the
14 Division of Pari-Mutuel Wagering with a weekly report showing
15 purses paid on live greyhound races and all greyhound
16 intertrack and simulcast broadcasts, including both as a guest
17 and a host together with the handle or commission calculations
18 on which such purses were paid and the transmission costs of
19 sending the simulcast or intertrack broadcasts, so that the
20 kennel operators may determine statutory and contractual
21 compliance.
22 (g)(f) Each greyhound permitholder shall make direct
23 payment of purses to the greyhound owners who have filed with
24 such permitholder appropriate federal taxpayer identification
25 information based on the percentage amount agreed upon between
26 the kennel operator and the greyhound owner.
27 (h)(g) At the request of a majority of kennel
28 operators under contract with a greyhound permitholder, the
29 permitholder shall make deductions from purses paid to each
30 kennel operator electing such deduction and shall make a
31 direct payment of such deductions to the local association of
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1 greyhound kennel operators formed by a majority of kennel
2 operators under contract with the permitholder. The amount of
3 the deduction shall be at least 1 percent of purses, as
4 determined by the local association of greyhound kennel
5 operators. No deductions may be taken pursuant to this
6 paragraph without a kennel operator's specific approval before
7 or after the effective date of this act.
8 (3) For the purpose of this section, the term "live
9 handle" means the handle from wagers placed at the
10 permitholder's establishment on the live greyhound races
11 conducted at the permitholder's establishment.
12 Section 5. Subsections (5) and (6) of section
13 550.09515, Florida Statutes, are amended to read:
14 550.09515 Thoroughbred horse taxes; abandoned interest
15 in a permit for nonpayment of taxes.--
16 (5) Notwithstanding the provisions of s.
17 550.0951(3)(c), the tax on handle for intertrack wagering on
18 rebroadcasts of simulcast horseraces is 2.4 percent of the
19 handle; provided however, that if the guest track is a
20 throughbred track located more than 35 miles from the host
21 track, the host track shall pay a tax of .5 percent of the
22 handle, and additionally the host track shall pay to the guest
23 track 1.9 percent of the handle to be used by the guest track
24 solely for purses. The tax shall be deposited into the
25 Pari-mutuel Wagering Trust General Revenue Fund.
26 (6) Notwithstanding the provisions of s.
27 550.0951(3)(c), the tax on handle is 0.2 percent for
28 intertrack wagering and for intertrack wagering on
29 rebroadcasts of simulcast horseraces for a thoroughbred
30 permitholder that conducts performances during the period
31 beginning March 17 and ending May 22. This subsection applies
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1 only to thoroughbred permitholders located in any area of the
2 state where there are three or more thoroughbred permitholders
3 within 25 miles of each other. The tax shall be deposited
4 into the Pari-mutuel Wagering Trust General Revenue Fund.
5 Effective July 1, 2001, this subsection is repealed.
6 Section 6. Section 550.1647, Florida Statutes, is
7 created to read:
8 550.1647 Greyhound permitholders; unclaimed tickets;
9 breaks.--
10 (1) All money or other property represented by any
11 unclaimed, uncashed, or abandoned pari-mutuel ticket which has
12 remained in the custody of or under the control of any
13 permitholder authorized to conduct greyhound racing
14 pari-mutuel pools in this state for a period of 1 year after
15 the date the pari-mutuel ticket was issued, if the rightful
16 owner or owners thereof have made no claim or demand for such
17 money or other property within that period of time, shall,
18 with respect to live races conducted by the permitholder be
19 remitted to the state pursuant to s. 550.1645; however, such
20 permitholder shall be entitled to a credit in each state
21 fiscal year in an amount equivalent to the actual amount
22 remitted in the prior state fiscal year that may be applied
23 against any taxes imposed pursuant to this chapter in the
24 amount of the money or property so remitted. In addition,
25 each permitholder shall pay, from any source, including the
26 proceeds from performances conducted pursuant to s. 550.0351,
27 an amount not less than 10 percent of the amount of the credit
28 provided by this section to any bona fide organization which
29 promotes or encourages the adoption of greyhounds.
30 (2) With respect to live greyhound races, the breaks
31 shall be retained by the permitholder conducting the race,
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1 and, with respect to simulcast greyhound races, the breaks
2 shall be retained by the permitholder who receives the
3 simulcast.
4 Section 7. Subsection (6) of section 288.1169, Florida
5 Statutes, is amended to read:
6 288.1169 International Game Fish Association World
7 Center facility; department duties.--
8 (6) The Department of Commerce must recertify every 10
9 years that the facility is open, that the International Game
10 Fish Association World Center continues to be the only
11 international administrative headquarters, fishing museum, and
12 Hall of Fame in the United States recognized by the
13 International Game Fish Association, and that the project is
14 meeting the minimum projections for attendance or sales tax
15 revenues as required at the time of original certification.
16 If the facility is not recertified during this 10-year review
17 as meeting the minimum projections, then funding will be
18 abated until certification criteria are met. If the project
19 fails to generate $1 million of annual revenues pursuant to
20 paragraph (2)(e), the distribution of revenues pursuant to s.
21 212.20(6)(f)5.d.c. shall be reduced to an amount equal to
22 $83,333 multiplied by a fraction, the numerator of which is
23 the actual revenues generated and the denominator of which is
24 $1 million. Such reduction shall remain in effect until
25 revenues generated by the project in a 12-month period equal
26 or exceed $1 million.
27 Section 8. Paragraph (g) of subsection (13) of section
28 849.086, Florida Statutes, is amended to read:
29 849.086 Cardrooms authorized.--
30 (13) TAXES AND OTHER PAYMENTS.--
31
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CS/CS/HB 725, First Engrossed
1 (g) All of the moneys deposited in the Pari-mutuel
2 Wagering Trust Fund, except as set forth in paragraph (h),
3 shall be utilized and distributed in the manner specified in
4 s. 550.135(1)(3) and (2)(4). However, cardroom tax revenues
5 shall be kept separate from pari-mutuel tax revenues and shall
6 not be used for making the disbursement to counties provided
7 in s. 212.20(6)(f)5.a. 550.135(1).
8 Section 9. This act shall take effect July 1, 2000.
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