HOUSE AMENDMENT
Bill No. HB 1111 Barcode 754677
Amendment No. 01 (for drafter's use only)
CHAMBER ACTION
Senate House
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5 ORIGINAL STAMP BELOW
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11 The Committee on Economic Development & International Trade
12 offered the following:
13
14 Amendment (with title amendment)
15 Remove from the bill: Everything after the enacting clause
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17 and insert in lieu thereof:
18 Section 1. This act may be cited as the "Aerospace
19 Infrastructure Reinvestment Act."
20 Section 2. The Legislature finds that promoting the
21 growth of the space industry in Florida is a vital component
22 of its overall economic plan and that facilitating additions
23 to aerospace infrastructure will make the state more
24 competitive and promote the retention and growth of space
25 businesses in this state. This act therefore provides for the
26 reinvestment of certain sales tax receipts arising from the
27 presence of the space industry in Florida as a means of
28 providing for that infrastructure growth.
29 Section 3. Paragraphs (b) and (e) of subsection (6) of
30 section 212.20, Florida Statutes, are amended to read:
31 212.20 Funds collected, disposition; additional powers
1
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HOUSE AMENDMENT
Bill No. HB 1111 Barcode 754677
Amendment No. 01 (for drafter's use only)
1 of department; operational expense; refund of taxes
2 adjudicated unconstitutionally collected.--
3 (6) Distribution of all proceeds under this chapter
4 shall be as follows:
5 (b) Proceeds from discretionary sales surtaxes imposed
6 pursuant to ss. 212.054 and 212.055, except those distributed
7 under s. 212.20(6)(e)7.c., shall be reallocated to the
8 Discretionary Sales Surtax Clearing Trust Fund.
9 (e) The proceeds of all other taxes and fees imposed
10 pursuant to this chapter shall be distributed as follows:
11 1. In any fiscal year, the greater of $500 million,
12 minus an amount equal to 4.6 percent of the proceeds of the
13 taxes collected pursuant to chapter 201, or 5 percent of all
14 other taxes and fees imposed pursuant to this chapter shall be
15 deposited in monthly installments into the General Revenue
16 Fund.
17 2. Two-tenths of one percent shall be transferred to
18 the Solid Waste Management Trust Fund.
19 3. After the distribution under subparagraphs 1. and
20 2., 9.653 percent of the amount remitted by a sales tax dealer
21 located within a participating county pursuant to s. 218.61
22 shall be transferred into the Local Government Half-cent Sales
23 Tax Clearing Trust Fund.
24 4. After the distribution under subparagraphs 1., 2.,
25 and 3., 0.065 percent shall be transferred to the Local
26 Government Half-cent Sales Tax Clearing Trust Fund and
27 distributed pursuant to s. 218.65.
28 5. For proceeds received after July 1, 2000, and after
29 the distributions under subparagraphs 1., 2., 3., and 4., 2.25
30 percent of the available proceeds pursuant to this paragraph
31 shall be transferred monthly to the Revenue Sharing Trust Fund
2
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HOUSE AMENDMENT
Bill No. HB 1111 Barcode 754677
Amendment No. 01 (for drafter's use only)
1 for Counties pursuant to s. 218.215.
2 6. For proceeds received after July 1, 2000, and after
3 the distributions under subparagraphs 1., 2., 3., and 4.,
4 1.0715 percent of the available proceeds pursuant to this
5 paragraph shall be transferred monthly to the Revenue Sharing
6 Trust Fund for Municipalities pursuant to s. 218.215. If the
7 total revenue to be distributed pursuant to this subparagraph
8 is at least as great as the amount due from the Revenue
9 Sharing Trust Fund for Municipalities and the Municipal
10 Financial Assistance Trust Fund in state fiscal year
11 1999-2000, no municipality shall receive less than the amount
12 due from the Revenue Sharing Trust Fund for Municipalities and
13 the Municipal Financial Assistance Trust Fund in state fiscal
14 year 1999-2000. If the total proceeds to be distributed are
15 less than the amount received in combination from the Revenue
16 Sharing Trust Fund for Municipalities and the Municipal
17 Financial Assistance Trust Fund in state fiscal year
18 1999-2000, each municipality shall receive an amount
19 proportionate to the amount it was due in state fiscal year
20 1999-2000.
21 7. Of the remaining proceeds:
22 a. Beginning July 1, 2000, and in each fiscal year
23 thereafter, the sum of $29,915,500 shall be divided into as
24 many equal parts as there are counties in the state, and one
25 part shall be distributed to each county. The distribution
26 among the several counties shall begin each fiscal year on or
27 before January 5th and shall continue monthly for a total of 4
28 months. If a local or special law required that any moneys
29 accruing to a county in fiscal year 1999-2000 under the
30 then-existing provisions of s. 550.135 be paid directly to the
31 district school board, special district, or a municipal
3
File original & 9 copies 03/28/01
hbt0002 04:45 pm 01111-edit-754677
HOUSE AMENDMENT
Bill No. HB 1111 Barcode 754677
Amendment No. 01 (for drafter's use only)
1 government, such payment shall continue until such time that
2 the local or special law is amended or repealed. The state
3 covenants with holders of bonds or other instruments of
4 indebtedness issued by local governments, special districts,
5 or district school boards prior to July 1, 2000, that it is
6 not the intent of this subparagraph to adversely affect the
7 rights of those holders or relieve local governments, special
8 districts, or district school boards of the duty to meet their
9 obligations as a result of previous pledges or assignments or
10 trusts entered into which obligated funds received from the
11 distribution to county governments under then-existing s.
12 550.135. This distribution specifically is in lieu of funds
13 distributed under s. 550.135 prior to July 1, 2000.
14 b. The department shall distribute $166,667 monthly
15 pursuant to s. 288.1162 to each applicant that has been
16 certified as a "facility for a new professional sports
17 franchise" or a "facility for a retained professional sports
18 franchise" pursuant to s. 288.1162. Up to $41,667 shall be
19 distributed monthly by the department to each applicant that
20 has been certified as a "facility for a retained spring
21 training franchise" pursuant to s. 288.1162; however, not more
22 than $208,335 may be distributed monthly in the aggregate to
23 all certified facilities for a retained spring training
24 franchise. Distributions shall begin 60 days following such
25 certification and shall continue for not more than 30 years.
26 Nothing contained in this paragraph shall be construed to
27 allow an applicant certified pursuant to s. 288.1162 to
28 receive more in distributions than actually expended by the
29 applicant for the public purposes provided for in s.
30 288.1162(6). However, a certified applicant is entitled to
31 receive distributions up to the maximum amount allowable and
4
File original & 9 copies 03/28/01
hbt0002 04:45 pm 01111-edit-754677
HOUSE AMENDMENT
Bill No. HB 1111 Barcode 754677
Amendment No. 01 (for drafter's use only)
1 undistributed under this section for additional renovations
2 and improvements to the facility for the franchise without
3 additional certification.
4 c. Beginning 30 days after notice by the Office of
5 Tourism, Trade, and Economic Development to the Department of
6 Revenue that an applicant has been certified as the
7 professional golf hall of fame pursuant to s. 288.1168 and is
8 open to the public, $166,667 shall be distributed monthly, for
9 up to 300 months, to the applicant.
10 d. Beginning 30 days after notice by the Office of
11 Tourism, Trade, and Economic Development to the Department of
12 Revenue that the applicant has been certified as the
13 International Game Fish Association World Center facility
14 pursuant to s. 288.1169, and the facility is open to the
15 public, $83,333 shall be distributed monthly, for up to 168
16 months, to the applicant. This distribution is subject to
17 reduction pursuant to s. 288.1169. A lump sum payment of
18 $999,996 shall be made, after certification and before July 1,
19 2000.
20 e. Every dealer conducting business at a fixed
21 location at the Kennedy Space Center or Cape Canaveral Air
22 Station and selling admissions to the Kennedy Space Center or
23 Cape Canaveral Air Station, or any part of either, pursuant to
24 a contract with the National Aeronautics and Space
25 Administration or pursuant to a subcontract thereto, shall
26 file returns each month in accordance with this
27 sub-subparagraph. Each such dealer shall file a separate
28 return each month which reports, separately from any other
29 sales and use taxes due pursuant to this chapter, the sale of
30 admissions to the Kennedy Space Center or Cape Canaveral Air
31 Station or any part thereof or to any event held at either
5
File original & 9 copies 03/28/01
hbt0002 04:45 pm 01111-edit-754677
HOUSE AMENDMENT
Bill No. HB 1111 Barcode 754677
Amendment No. 01 (for drafter's use only)
1 location, together with sales at retail of tangible personal
2 property from such fixed place of business, and the taxes
3 collected with respect to such admissions and sales. All
4 amounts due pursuant to this chapter with respect to such
5 transactions shall be timely remitted to the department. The
6 dealer shall simultaneous file a copy of the return with the
7 Florida Commercial Space Financing Corporation and a copy with
8 the director of the Office of Tourism, Trade, and Economic
9 Development, all of which return copies and information
10 therein shall be subject to the same confidentiality
11 provisions as are applicable to returns and information filed
12 with the department pursuant to s. 213.053. Each month the
13 department shall distribute to the Florida Commercial Space
14 Financing Corporation all such proceeds collected and remitted
15 to the department as shown on the returns required by this
16 sub-subparagraph. The funds distributed to the Florida
17 Commercial Space Financing Corporation shall be used solely
18 for funding aerospace infrastructure as defined in this
19 sub-subparagraph. In the event the department collects any
20 additional amounts pursuant to this chapter with respect to
21 any transactions for which a separate return is required by
22 this sub-subparagraph, the proceeds shall, within 30 days
23 following collection, be distributed by the department to the
24 Florida Commercial Space Financing Corporation for the uses
25 specified in this sub-subparagraph. For purposes of this
26 sub-subparagraph, "aerospace infrastructure" means land,
27 buildings and other improvements, fixtures, machinery,
28 equipment, instruments, and software that will improve the
29 state's capability to support, expand, or attract the launch,
30 construction, processing, refurbishment, or manufacturing of
31 rockets, missiles, capsules, spacecraft, satellites, satellite
6
File original & 9 copies 03/28/01
hbt0002 04:45 pm 01111-edit-754677
HOUSE AMENDMENT
Bill No. HB 1111 Barcode 754677
Amendment No. 01 (for drafter's use only)
1 control facilities, ground support equipment and related
2 tangible personal property, launch vehicles, modules, space
3 stations or components destined for space station operation,
4 and space flight research and development facilities,
5 instruments, and equipment, together with any engineering,
6 permitting, and other expenses directly related to such land,
7 buildings, improvements, fixtures, machinery, equipment,
8 instruments, or software. Nothing in this sub-subparagraph
9 shall be construed as affecting any dealer's liability for
10 other taxes imposed by and due pursuant to this chapter.
11 8. All other proceeds shall remain with the General
12 Revenue Fund.
13 Section 4. If section 35 of chapter 2000-260, Laws of
14 Florida, is not repealed by section 58 of said chapter,
15 effective October 1, 2001, paragraphs (b) and (e) of
16 subsection (6) of section 212.20, Florida Statutes, as amended
17 by section 35 of chapter 2000-260, Laws of Florida, are
18 amended to read:
19 212.20 Funds collected, disposition; additional powers
20 of department; operational expense; refund of taxes
21 adjudicated unconstitutionally collected.--
22 (6) Distribution of all proceeds under this chapter
23 and s. 202.18(1)(b) and (2)(b) shall be as follows:
24 (b) Proceeds from discretionary sales surtaxes imposed
25 pursuant to ss. 212.054 and 212.055, except those distributed
26 under s. 212.20(6)(e)7.c., shall be reallocated to the
27 Discretionary Sales Surtax Clearing Trust Fund.
28 (e) The proceeds of all other taxes and fees imposed
29 pursuant to this chapter or remitted pursuant to s.
30 202.18(1)(b) and (2)(b) shall be distributed as follows:
31 1. In any fiscal year, the greater of $500 million,
7
File original & 9 copies 03/28/01
hbt0002 04:45 pm 01111-edit-754677
HOUSE AMENDMENT
Bill No. HB 1111 Barcode 754677
Amendment No. 01 (for drafter's use only)
1 minus an amount equal to 4.6 percent of the proceeds of the
2 taxes collected pursuant to chapter 201, or 5 percent of all
3 other taxes and fees imposed pursuant to this chapter or
4 remitted pursuant to s. 202.18(1)(b) and (2)(b) shall be
5 deposited in monthly installments into the General Revenue
6 Fund.
7 2. Two-tenths of one percent shall be transferred to
8 the Solid Waste Management Trust Fund.
9 3. After the distribution under subparagraphs 1. and
10 2., 9.653 percent of the amount remitted by a sales tax dealer
11 located within a participating county pursuant to s. 218.61
12 shall be transferred into the Local Government Half-cent Sales
13 Tax Clearing Trust Fund.
14 4. After the distribution under subparagraphs 1., 2.,
15 and 3., 0.065 percent shall be transferred to the Local
16 Government Half-cent Sales Tax Clearing Trust Fund and
17 distributed pursuant to s. 218.65.
18 5. For proceeds received after July 1, 2000, and after
19 the distributions under subparagraphs 1., 2., 3., and 4., 2.25
20 percent of the available proceeds pursuant to this paragraph
21 shall be transferred monthly to the Revenue Sharing Trust Fund
22 for Counties pursuant to s. 218.215.
23 6. For proceeds received after July 1, 2000, and after
24 the distributions under subparagraphs 1., 2., 3., and 4.,
25 1.0715 percent of the available proceeds pursuant to this
26 paragraph shall be transferred monthly to the Revenue Sharing
27 Trust Fund for Municipalities pursuant to s. 218.215. If the
28 total revenue to be distributed pursuant to this subparagraph
29 is at least as great as the amount due from the Revenue
30 Sharing Trust Fund for Municipalities and the Municipal
31 Financial Assistance Trust Fund in state fiscal year
8
File original & 9 copies 03/28/01
hbt0002 04:45 pm 01111-edit-754677
HOUSE AMENDMENT
Bill No. HB 1111 Barcode 754677
Amendment No. 01 (for drafter's use only)
1 1999-2000, no municipality shall receive less than the amount
2 due from the Revenue Sharing Trust Fund for Municipalities and
3 the Municipal Financial Assistance Trust Fund in state fiscal
4 year 1999-2000. If the total proceeds to be distributed are
5 less than the amount received in combination from the Revenue
6 Sharing Trust Fund for Municipalities and the Municipal
7 Financial Assistance Trust Fund in state fiscal year
8 1999-2000, each municipality shall receive an amount
9 proportionate to the amount it was due in state fiscal year
10 1999-2000.
11 7. Of the remaining proceeds:
12 a. Beginning July 1, 2000, and in each fiscal year
13 thereafter, the sum of $29,915,500 shall be divided into as
14 many equal parts as there are counties in the state, and one
15 part shall be distributed to each county. The distribution
16 among the several counties shall begin each fiscal year on or
17 before January 5th and shall continue monthly for a total of 4
18 months. If a local or special law required that any moneys
19 accruing to a county in fiscal year 1999-2000 under the
20 then-existing provisions of s. 550.135 be paid directly to the
21 district school board, special district, or a municipal
22 government, such payment shall continue until such time that
23 the local or special law is amended or repealed. The state
24 covenants with holders of bonds or other instruments of
25 indebtedness issued by local governments, special districts,
26 or district school boards prior to July 1, 2000, that it is
27 not the intent of this subparagraph to adversely affect the
28 rights of those holders or relieve local governments, special
29 districts, or district school boards of the duty to meet their
30 obligations as a result of previous pledges or assignments or
31 trusts entered into which obligated funds received from the
9
File original & 9 copies 03/28/01
hbt0002 04:45 pm 01111-edit-754677
HOUSE AMENDMENT
Bill No. HB 1111 Barcode 754677
Amendment No. 01 (for drafter's use only)
1 distribution to county governments under then-existing s.
2 550.135. This distribution specifically is in lieu of funds
3 distributed under s. 550.135 prior to July 1, 2000.
4 b. The department shall distribute $166,667 monthly
5 pursuant to s. 288.1162 to each applicant that has been
6 certified as a "facility for a new professional sports
7 franchise" or a "facility for a retained professional sports
8 franchise" pursuant to s. 288.1162. Up to $41,667 shall be
9 distributed monthly by the department to each applicant that
10 has been certified as a "facility for a retained spring
11 training franchise" pursuant to s. 288.1162; however, not more
12 than $208,335 may be distributed monthly in the aggregate to
13 all certified facilities for a retained spring training
14 franchise. Distributions shall begin 60 days following such
15 certification and shall continue for not more than 30 years.
16 Nothing contained in this paragraph shall be construed to
17 allow an applicant certified pursuant to s. 288.1162 to
18 receive more in distributions than actually expended by the
19 applicant for the public purposes provided for in s.
20 288.1162(6). However, a certified applicant is entitled to
21 receive distributions up to the maximum amount allowable and
22 undistributed under this section for additional renovations
23 and improvements to the facility for the franchise without
24 additional certification.
25 c. Beginning 30 days after notice by the Office of
26 Tourism, Trade, and Economic Development to the Department of
27 Revenue that an applicant has been certified as the
28 professional golf hall of fame pursuant to s. 288.1168 and is
29 open to the public, $166,667 shall be distributed monthly, for
30 up to 300 months, to the applicant.
31 d. Beginning 30 days after notice by the Office of
10
File original & 9 copies 03/28/01
hbt0002 04:45 pm 01111-edit-754677
HOUSE AMENDMENT
Bill No. HB 1111 Barcode 754677
Amendment No. 01 (for drafter's use only)
1 Tourism, Trade, and Economic Development to the Department of
2 Revenue that the applicant has been certified as the
3 International Game Fish Association World Center facility
4 pursuant to s. 288.1169, and the facility is open to the
5 public, $83,333 shall be distributed monthly, for up to 168
6 months, to the applicant. This distribution is subject to
7 reduction pursuant to s. 288.1169. A lump sum payment of
8 $999,996 shall be made, after certification and before July 1,
9 2000.
10 e. Every dealer conducting business at a fixed
11 location at the Kennedy Space Center or Cape Canaveral Air
12 Station and selling admissions to the Kennedy Space Center or
13 Cape Canaveral Air Station, or any part of either, pursuant to
14 a contract with the National Aeronautics and Space
15 Administration or pursuant to a subcontract thereto, shall
16 file returns each month in accordance with this
17 sub-subparagraph. Each such dealer shall file a separate
18 return each month which reports, separately from any other
19 sales and use taxes due pursuant to this chapter, the sale of
20 admissions to the Kennedy Space Center or Cape Canaveral Air
21 Station or any part thereof or to any event held at either
22 location, together with sales at retail of tangible personal
23 property from such fixed place of business, and the taxes
24 collected with respect to such admissions and sales. All
25 amounts due pursuant to this chapter with respect to such
26 transactions shall be timely remitted to the department. The
27 dealer shall simultaneously file a copy of the return with the
28 Florida Commercial Space Financing Corporation and a copy with
29 the director of the Office of Tourism, Trade, and Economic
30 Development, all of which return copies and information
31 therein shall be subject to the same confidentiality
11
File original & 9 copies 03/28/01
hbt0002 04:45 pm 01111-edit-754677
HOUSE AMENDMENT
Bill No. HB 1111 Barcode 754677
Amendment No. 01 (for drafter's use only)
1 provisions as are applicable to returns and information filed
2 with the department pursuant to s. 213.053. Each month the
3 department shall distribute to the Florida Commercial Space
4 Financing Corporation all such proceeds collected and remitted
5 to the department as shown on the returns required by this
6 sub-subparagraph. The funds distributed to the Florida
7 Commercial Space Financing Corporation shall be used solely
8 for funding aerospace infrastructure as defined in this
9 sub-subparagraph. In the event the department collects any
10 additional amounts pursuant to this chapter with respect to
11 any transactions for which a separate return is required by
12 this sub-subparagraph, the proceeds shall, within 30 days
13 following collection, be distributed by the department to the
14 Florida Commercial Space Financing Corporation for the uses
15 specified in this sub-subparagraph. For purposes of this
16 sub-subparagraph, "aerospace infrastructure" means land,
17 buildings and other improvements, fixtures, machinery,
18 equipment, instruments, and software that will improve the
19 state's capability to support, expand, or attract the launch,
20 construction, processing, refurbishment, or manufacturing of
21 rockets, missiles, capsules, spacecraft, satellites, satellite
22 control facilities, ground support equipment and related
23 tangible personal property, launch vehicles, modules, space
24 stations or components destined for space station operation,
25 and space flight research and development facilities,
26 instruments, and equipment, together with any engineering,
27 permitting, and other expenses directly related to such land,
28 buildings, improvements, fixtures, machinery, equipment,
29 instruments, or software. Nothing in this sub-subparagraph
30 shall be construed as affecting any dealer's liability for
31 other taxes imposed by and due pursuant to this chapter.
12
File original & 9 copies 03/28/01
hbt0002 04:45 pm 01111-edit-754677
HOUSE AMENDMENT
Bill No. HB 1111 Barcode 754677
Amendment No. 01 (for drafter's use only)
1 8. All other proceeds shall remain with the General
2 Revenue Fund.
3 Section 5. The Department of Revenue is authorized to
4 promulgate rules implementing the provisions of this act.
5 Section 6. This act shall take effect July 1, 2001,
6 and be applicable to taxes due on or after that date.
7
8
9 ================ T I T L E A M E N D M E N T ===============
10 And the title is amended as follows:
11 remove from the title of the bill: the entire title
12
13 and insert in lieu thereof:
14 A bill to be entitled
15 An act relating to the Aerospace Infrastructure
16 Reinvestment Act; creating said act; providing
17 legislative findings; amending s. 212.20, F.S.;
18 providing that the amounts due under the
19 chapter on sales, use, and other transactions
20 collected by dealers conducting business at a
21 fixed location at the Kennedy Space Center or
22 Cape Canaveral Air Station on admissions
23 thereto and on sales of tangible personal
24 property at such business shall be separately
25 returned and distributed by the Department of
26 Revenue to the Florida Commercial Space
27 Financing Corporation and used for funding
28 aerospace infrastructure; providing an
29 exemption for the reallocation of certain
30 proceeds to the Discretionary Sales Surtax
31 Clearing Trust Fund; providing a definition;
13
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HOUSE AMENDMENT
Bill No. HB 1111 Barcode 754677
Amendment No. 01 (for drafter's use only)
1 providing for rules; providing an effective
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