Senate Bill 0932

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



    Florida Senate - 2000                                   SB 932

    By Senator Sebesta





    20-608B-00                                          See HB 141

  1                      A bill to be entitled

  2         An act relating to the tax on sales, use, and

  3         other transactions; repealing s. 212.18(5),

  4         F.S., which imposes an additional annual

  5         registration fee on dealers who have taxable

  6         sales or purchases of $30,000 or more, and s.

  7         212.20(6)(d), F.S., which provides for deposit

  8         of the proceeds of such fees in the Solid Waste

  9         Management Trust Fund; amending ss. 212.20,

10         218.65, and 288.1169, F.S.; for the sole

11         purpose of conforming cross-references;

12         providing an effective date.

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14  Be It Enacted by the Legislature of the State of Florida:

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16         Section 1.  Subsection (5) of section 212.18, Florida

17  Statutes, is repealed.

18         Section 2.  Paragraph (d) of subsection (6) of section

19  212.20, Florida Statutes, is repealed, and subsection (1) of

20  that section is amended to read:

21         212.20  Funds collected, disposition; additional powers

22  of department; operational expense; refund of taxes

23  adjudicated unconstitutionally collected.--

24         (1)  The department shall pay over to the Treasurer of

25  the state all funds received and collected by it under the

26  provisions of this chapter, to be credited to the account of

27  the General Revenue Fund of the state, except the proceeds of

28  the fee imposed pursuant to s. 212.18(5).

29         Section 3.  Subsections (5) and (6) of section 218.65,

30  Florida Statutes, are amended to read:

31         218.65  Emergency distribution.--

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






    Florida Senate - 2000                                   SB 932
    20-608B-00                                          See HB 141




  1         (5)  At the beginning of each fiscal year, the

  2  Department of Revenue shall calculate a base allocation for

  3  each eligible county equal to the difference between the

  4  current per capita limitation times the county's population,

  5  minus prior year ordinary distributions to the county pursuant

  6  to ss. 212.20(6)(e)(f)3., 218.61, and 218.62. If moneys

  7  deposited into the Local Government Half-cent Sales Tax

  8  Clearing Trust Fund pursuant to s. 212.20(6)(e)(f)4.,

  9  excluding moneys appropriated for supplemental distributions

10  pursuant to subsection (7), for the current year are less than

11  or equal to the sum of the base allocations, each eligible

12  county shall receive a share of the appropriated amount

13  proportional to its base allocation.  If the deposited amount

14  exceeds the sum of the base allocations, each county shall

15  receive its base allocation, and the excess appropriated

16  amount shall be distributed equally on a per capita basis

17  among the eligible counties.

18         (6)  There is hereby annually appropriated from the

19  Local Government Half-cent Sales Tax Clearing Trust Fund the

20  distribution provided in s. 212.20(6)(e)(f)4. to be used for

21  emergency and supplemental distributions pursuant to this

22  section.

23         Section 4.  Subsection (6) of section 288.1169, Florida

24  Statutes, is amended to read:

25         288.1169  International Game Fish Association World

26  Center facility; department duties.--

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

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

29  Fish Association World Center continues to be the only

30  international administrative headquarters, fishing museum, and

31  Hall of Fame in the United States recognized by the

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






    Florida Senate - 2000                                   SB 932
    20-608B-00                                          See HB 141




  1  International Game Fish Association, and that the project is

  2  meeting the minimum projections for attendance or sales tax

  3  revenues as required at the time of original certification.

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

  5  as meeting the minimum projections, then funding will be

  6  abated until certification criteria are met.  If the project

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

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

  9  212.20(6)(e)(f)5.c. shall be reduced to an amount equal to

10  $83,333 multiplied by a fraction, the numerator of which is

11  the actual revenues generated and the denominator of which is

12  $1 million.  Such reduction shall remain in effect until

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

14  or exceed $1 million.

15         Section 5.  This act shall take effect upon becoming a

16  law.

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19                       LEGISLATIVE SUMMARY

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      Abolishes the additional fee charged for a certificate of
21    registration for a sales tax dealer who had taxable sales
      or purchases of $30,000 or more during the previous
22    calendar year.

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