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17 Statutes, is repealed.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19 212.20, Florida Statutes, is repealed, and subsection (1) of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