House Bill hb1111e1
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HB 1111, First Engrossed
1 A bill to be entitled
2 An act relating to the Aerospace Infrastructure
3 Reinvestment Act; creating said act; providing
4 legislative findings; amending s. 212.20, F.S.;
5 providing that the amounts due under the
6 chapter on sales, use, and other transactions
7 collected by dealers conducting business at a
8 fixed location at the Kennedy Space Center or
9 Cape Canaveral Air Station on admissions
10 thereto and on sales of tangible personal
11 property at such business shall be separately
12 returned and distributed by the Department of
13 Revenue to the Florida Commercial Space
14 Financing Corporation and used for funding
15 aerospace infrastructure; providing an
16 exemption for the reallocation of certain
17 proceeds to the Discretionary Sales Surtax
18 Clearing Trust Fund; providing a definition;
19 providing for rules; providing an effective
20 date.
21
22 Be It Enacted by the Legislature of the State of Florida:
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24 Section 1. This act may be cited as the "Aerospace
25 Infrastructure Reinvestment Act."
26 Section 2. The Legislature finds that promoting the
27 growth of the space industry in Florida is a vital component
28 of its overall economic plan and that facilitating additions
29 to aerospace infrastructure will make the state more
30 competitive and promote the retention and growth of space
31 businesses in this state. This act therefore provides for the
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HB 1111, First Engrossed
1 reinvestment of certain sales tax receipts arising from the
2 presence of the space industry in Florida as a means of
3 providing for that infrastructure growth.
4 Section 3. Paragraphs (b) and (e) of subsection (6) of
5 section 212.20, Florida Statutes, are amended to read:
6 212.20 Funds collected, disposition; additional powers
7 of department; operational expense; refund of taxes
8 adjudicated unconstitutionally collected.--
9 (6) Distribution of all proceeds under this chapter
10 shall be as follows:
11 (b) Proceeds from discretionary sales surtaxes imposed
12 pursuant to ss. 212.054 and 212.055, except those distributed
13 under s. 212.20(6)(e)7.e., shall be reallocated to the
14 Discretionary Sales Surtax Clearing Trust Fund.
15 (e) The proceeds of all other taxes and fees imposed
16 pursuant to this chapter shall be distributed as follows:
17 1. In any fiscal year, the greater of $500 million,
18 minus an amount equal to 4.6 percent of the proceeds of the
19 taxes collected pursuant to chapter 201, or 5 percent of all
20 other taxes and fees imposed pursuant to this chapter shall be
21 deposited in monthly installments into the General Revenue
22 Fund.
23 2. Two-tenths of one percent shall be transferred to
24 the Solid Waste Management Trust Fund.
25 3. After the distribution under subparagraphs 1. and
26 2., 9.653 percent of the amount remitted by a sales tax dealer
27 located within a participating county pursuant to s. 218.61
28 shall be transferred into the Local Government Half-cent Sales
29 Tax Clearing Trust Fund.
30 4. After the distribution under subparagraphs 1., 2.,
31 and 3., 0.065 percent shall be transferred to the Local
2
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HB 1111, First Engrossed
1 Government Half-cent Sales Tax Clearing Trust Fund and
2 distributed pursuant to s. 218.65.
3 5. For proceeds received after July 1, 2000, and after
4 the distributions under subparagraphs 1., 2., 3., and 4., 2.25
5 percent of the available proceeds pursuant to this paragraph
6 shall be transferred monthly to the Revenue Sharing Trust Fund
7 for Counties pursuant to s. 218.215.
8 6. For proceeds received after July 1, 2000, and after
9 the distributions under subparagraphs 1., 2., 3., and 4.,
10 1.0715 percent of the available proceeds pursuant to this
11 paragraph shall be transferred monthly to the Revenue Sharing
12 Trust Fund for Municipalities pursuant to s. 218.215. If the
13 total revenue to be distributed pursuant to this subparagraph
14 is at least as great as the amount due from the Revenue
15 Sharing Trust Fund for Municipalities and the Municipal
16 Financial Assistance Trust Fund in state fiscal year
17 1999-2000, no municipality shall receive less than the amount
18 due from the Revenue Sharing Trust Fund for Municipalities and
19 the Municipal Financial Assistance Trust Fund in state fiscal
20 year 1999-2000. If the total proceeds to be distributed are
21 less than the amount received in combination from the Revenue
22 Sharing Trust Fund for Municipalities and the Municipal
23 Financial Assistance Trust Fund in state fiscal year
24 1999-2000, each municipality shall receive an amount
25 proportionate to the amount it was due in state fiscal year
26 1999-2000.
27 7. 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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HB 1111, First Engrossed
1 among the several counties shall begin each fiscal year on or
2 before January 5th 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 that
8 the 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 subparagraph to adversely affect the
13 rights of those holders or relieve local governments, special
14 districts, or district school boards of the duty to meet their
15 obligations as a result of previous pledges or assignments or
16 trusts entered into which obligated funds received from the
17 distribution to county governments under then-existing s.
18 550.135. This distribution specifically is in lieu of funds
19 distributed under s. 550.135 prior to July 1, 2000.
20 b. The department shall distribute $166,667 monthly
21 pursuant to s. 288.1162 to each applicant that has been
22 certified as a "facility for a new professional sports
23 franchise" or a "facility for a retained professional sports
24 franchise" pursuant to s. 288.1162. Up to $41,667 shall be
25 distributed monthly by the department to each applicant that
26 has been certified as a "facility for a retained spring
27 training franchise" pursuant to s. 288.1162; however, not more
28 than $208,335 may be distributed monthly in the aggregate to
29 all certified facilities for a retained spring training
30 franchise. Distributions shall begin 60 days following such
31 certification and shall continue for not more than 30 years.
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HB 1111, First Engrossed
1 Nothing contained in this paragraph shall be construed to
2 allow an applicant certified pursuant to s. 288.1162 to
3 receive more in distributions than actually expended by the
4 applicant for the public purposes provided for in s.
5 288.1162(6). However, a certified applicant is entitled to
6 receive distributions up to the maximum amount allowable and
7 undistributed under this section for additional renovations
8 and improvements to the facility for the franchise without
9 additional certification.
10 c. Beginning 30 days after notice by the Office of
11 Tourism, Trade, and Economic Development to the Department of
12 Revenue that an applicant has been certified as the
13 professional golf hall of fame pursuant to s. 288.1168 and is
14 open to the public, $166,667 shall be distributed monthly, for
15 up to 300 months, to the applicant.
16 d. Beginning 30 days after notice by the Office of
17 Tourism, Trade, and Economic Development to the Department of
18 Revenue that the applicant has been certified as the
19 International Game Fish Association World Center facility
20 pursuant to s. 288.1169, and the facility is open to the
21 public, $83,333 shall be distributed monthly, for up to 168
22 months, to the applicant. This distribution is subject to
23 reduction pursuant to s. 288.1169. A lump sum payment of
24 $999,996 shall be made, after certification and before July 1,
25 2000.
26 e. Every dealer conducting business at a fixed
27 location at the Kennedy Space Center or Cape Canaveral Air
28 Station and selling admissions to the Kennedy Space Center or
29 Cape Canaveral Air Station, or any part of either, pursuant to
30 a contract with the National Aeronautics and Space
31 Administration or pursuant to a subcontract thereto, shall
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HB 1111, First Engrossed
1 file returns each month in accordance with this
2 sub-subparagraph. Each such dealer shall file a separate
3 return each month which reports, separately from any other
4 sales and use taxes due pursuant to this chapter, the sale of
5 admissions to the Kennedy Space Center or Cape Canaveral Air
6 Station or any part thereof or to any event held at either
7 location, together with sales at retail of tangible personal
8 property from such fixed place of business, and the taxes
9 collected with respect to such admissions and sales. All
10 amounts due pursuant to this chapter with respect to such
11 transactions shall be timely remitted to the department. The
12 dealer shall simultaneously file a copy of the return with the
13 Florida Commercial Space Financing Corporation and a copy with
14 the director of the Office of Tourism, Trade, and Economic
15 Development, all of which return copies and information
16 therein shall be subject to the same confidentiality
17 provisions as are applicable to returns and information filed
18 with the department pursuant to s. 213.053. Each month the
19 department shall distribute to the Florida Commercial Space
20 Financing Corporation all such proceeds collected and remitted
21 to the department as shown on the returns required by this
22 sub-subparagraph. The funds distributed to the Florida
23 Commercial Space Financing Corporation shall be used solely
24 for funding aerospace infrastructure as defined in this
25 sub-subparagraph. In the event the department collects any
26 additional amounts pursuant to this chapter with respect to
27 any transactions for which a separate return is required by
28 this sub-subparagraph, the proceeds shall, within 30 days
29 following collection, be distributed by the department to the
30 Florida Commercial Space Financing Corporation for the uses
31 specified in this sub-subparagraph. For purposes of this
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HB 1111, First Engrossed
1 sub-subparagraph, "aerospace infrastructure" means land,
2 buildings and other improvements, fixtures, machinery,
3 equipment, instruments, and software that will improve the
4 state's capability to support, expand, or attract the launch,
5 construction, processing, refurbishment, or manufacturing of
6 rockets, missiles, capsules, spacecraft, satellites, satellite
7 control facilities, ground support equipment and related
8 tangible personal property, launch vehicles, modules, space
9 stations or components destined for space station operation,
10 and space flight research and development facilities,
11 instruments, and equipment, together with any engineering,
12 permitting, and other expenses directly related to such land,
13 buildings, improvements, fixtures, machinery, equipment,
14 instruments, or software. Nothing in this sub-subparagraph
15 shall be construed as affecting any dealer's liability for
16 other taxes imposed by and due pursuant to this chapter.
17 8. All other proceeds shall remain with the General
18 Revenue Fund.
19 Section 4. If section 35 of chapter 2000-260, Laws of
20 Florida, is not repealed by section 58 of said chapter,
21 effective October 1, 2001, paragraphs (b) and (e) of
22 subsection (6) of section 212.20, Florida Statutes, as amended
23 by section 35 of chapter 2000-260, Laws of Florida, are
24 amended to read:
25 212.20 Funds collected, disposition; additional powers
26 of department; operational expense; refund of taxes
27 adjudicated unconstitutionally collected.--
28 (6) Distribution of all proceeds under this chapter
29 and s. 202.18(1)(b) and (2)(b) shall be as follows:
30 (b) Proceeds from discretionary sales surtaxes imposed
31 pursuant to ss. 212.054 and 212.055, except those distributed
7
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HB 1111, First Engrossed
1 under s. 212.20(6)(e)7.e., shall be reallocated to the
2 Discretionary Sales Surtax Clearing Trust Fund.
3 (e) The proceeds of all other taxes and fees imposed
4 pursuant to this chapter or remitted pursuant to s.
5 202.18(1)(b) and (2)(b) shall be distributed as follows:
6 1. In any fiscal year, the greater of $500 million,
7 minus an amount equal to 4.6 percent of the proceeds of the
8 taxes collected pursuant to chapter 201, or 5 percent of all
9 other taxes and fees imposed pursuant to this chapter or
10 remitted pursuant to s. 202.18(1)(b) and (2)(b) shall be
11 deposited in monthly installments into the General Revenue
12 Fund.
13 2. Two-tenths of one percent shall be transferred to
14 the Solid Waste Management Trust Fund.
15 3. After the distribution under subparagraphs 1. and
16 2., 9.653 percent of the amount remitted by a sales tax dealer
17 located within a participating county pursuant to s. 218.61
18 shall be transferred into the Local Government Half-cent Sales
19 Tax Clearing Trust Fund.
20 4. After the distribution under subparagraphs 1., 2.,
21 and 3., 0.065 percent shall be transferred to the Local
22 Government Half-cent Sales Tax Clearing Trust Fund and
23 distributed pursuant to s. 218.65.
24 5. For proceeds received after July 1, 2000, and after
25 the distributions under subparagraphs 1., 2., 3., and 4., 2.25
26 percent of the available proceeds pursuant to this paragraph
27 shall be transferred monthly to the Revenue Sharing Trust Fund
28 for Counties pursuant to s. 218.215.
29 6. For proceeds received after July 1, 2000, and after
30 the distributions under subparagraphs 1., 2., 3., and 4.,
31 1.0715 percent of the available proceeds pursuant to this
8
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HB 1111, First Engrossed
1 paragraph shall be transferred monthly to the Revenue Sharing
2 Trust Fund for Municipalities pursuant to s. 218.215. If the
3 total revenue to be distributed pursuant to this subparagraph
4 is at least as great as the amount due from the Revenue
5 Sharing Trust Fund for Municipalities and the Municipal
6 Financial Assistance Trust Fund in state fiscal year
7 1999-2000, no municipality shall receive less than the amount
8 due from the Revenue Sharing Trust Fund for Municipalities and
9 the Municipal Financial Assistance Trust Fund in state fiscal
10 year 1999-2000. If the total proceeds to be distributed are
11 less than the amount received in combination from the Revenue
12 Sharing Trust Fund for Municipalities and the Municipal
13 Financial Assistance Trust Fund in state fiscal year
14 1999-2000, each municipality shall receive an amount
15 proportionate to the amount it was due in state fiscal year
16 1999-2000.
17 7. Of the remaining proceeds:
18 a. Beginning July 1, 2000, and in each fiscal year
19 thereafter, the sum of $29,915,500 shall be divided into as
20 many equal parts as there are counties in the state, and one
21 part shall be distributed to each county. The distribution
22 among the several counties shall begin each fiscal year on or
23 before January 5th and shall continue monthly for a total of 4
24 months. If a local or special law required that any moneys
25 accruing to a county in fiscal year 1999-2000 under the
26 then-existing provisions of s. 550.135 be paid directly to the
27 district school board, special district, or a municipal
28 government, such payment shall continue until such time that
29 the local or special law is amended or repealed. The state
30 covenants with holders of bonds or other instruments of
31 indebtedness issued by local governments, special districts,
9
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HB 1111, First Engrossed
1 or district school boards prior to July 1, 2000, that it is
2 not the intent of this subparagraph to adversely affect the
3 rights of those holders or relieve local governments, special
4 districts, or district school boards of the duty to meet their
5 obligations as a result of previous pledges or assignments or
6 trusts entered into which obligated funds received from the
7 distribution to county governments under then-existing s.
8 550.135. This distribution specifically is in lieu of funds
9 distributed under s. 550.135 prior to July 1, 2000.
10 b. The department shall distribute $166,667 monthly
11 pursuant to s. 288.1162 to each applicant that has been
12 certified as a "facility for a new professional sports
13 franchise" or a "facility for a retained professional sports
14 franchise" pursuant to s. 288.1162. Up to $41,667 shall be
15 distributed monthly by the department to each applicant that
16 has been certified as a "facility for a retained spring
17 training franchise" pursuant to s. 288.1162; however, not more
18 than $208,335 may be distributed monthly in the aggregate to
19 all certified facilities for a retained spring training
20 franchise. Distributions shall begin 60 days following such
21 certification and shall continue for not more than 30 years.
22 Nothing contained in this paragraph shall be construed to
23 allow an applicant certified pursuant to s. 288.1162 to
24 receive more in distributions than actually expended by the
25 applicant for the public purposes provided for in s.
26 288.1162(6). However, a certified applicant is entitled to
27 receive distributions up to the maximum amount allowable and
28 undistributed under this section for additional renovations
29 and improvements to the facility for the franchise without
30 additional certification.
31
10
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HB 1111, First Engrossed
1 c. Beginning 30 days after notice by the Office of
2 Tourism, Trade, and Economic Development to the Department of
3 Revenue that an applicant has been certified as the
4 professional golf hall of fame pursuant to s. 288.1168 and is
5 open to the public, $166,667 shall be distributed monthly, for
6 up to 300 months, to the applicant.
7 d. Beginning 30 days after notice by the Office of
8 Tourism, Trade, and Economic Development to the Department of
9 Revenue that the applicant has been certified as the
10 International Game Fish Association World Center facility
11 pursuant to s. 288.1169, and the facility is open to the
12 public, $83,333 shall be distributed monthly, for up to 168
13 months, to the applicant. This distribution is subject to
14 reduction pursuant to s. 288.1169. A lump sum payment of
15 $999,996 shall be made, after certification and before July 1,
16 2000.
17 e. Every dealer conducting business at a fixed
18 location at the Kennedy Space Center or Cape Canaveral Air
19 Station and selling admissions to the Kennedy Space Center or
20 Cape Canaveral Air Station, or any part of either, pursuant to
21 a contract with the National Aeronautics and Space
22 Administration or pursuant to a subcontract thereto, shall
23 file returns each month in accordance with this
24 sub-subparagraph. Each such dealer shall file a separate
25 return each month which reports, separately from any other
26 sales and use taxes due pursuant to this chapter, the sale of
27 admissions to the Kennedy Space Center or Cape Canaveral Air
28 Station or any part thereof or to any event held at either
29 location, together with sales at retail of tangible personal
30 property from such fixed place of business, and the taxes
31 collected with respect to such admissions and sales. All
11
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HB 1111, First Engrossed
1 amounts due pursuant to this chapter with respect to such
2 transactions shall be timely remitted to the department. The
3 dealer shall simultaneously file a copy of the return with the
4 Florida Commercial Space Financing Corporation and a copy with
5 the director of the Office of Tourism, Trade, and Economic
6 Development, all of which return copies and information
7 therein shall be subject to the same confidentiality
8 provisions as are applicable to returns and information filed
9 with the department pursuant to s. 213.053. Each month the
10 department shall distribute to the Florida Commercial Space
11 Financing Corporation all such proceeds collected and remitted
12 to the department as shown on the returns required by this
13 sub-subparagraph. The funds distributed to the Florida
14 Commercial Space Financing Corporation shall be used solely
15 for funding aerospace infrastructure as defined in this
16 sub-subparagraph. In the event the department collects any
17 additional amounts pursuant to this chapter with respect to
18 any transactions for which a separate return is required by
19 this sub-subparagraph, the proceeds shall, within 30 days
20 following collection, be distributed by the department to the
21 Florida Commercial Space Financing Corporation for the uses
22 specified in this sub-subparagraph. For purposes of this
23 sub-subparagraph, "aerospace infrastructure" means land,
24 buildings and other improvements, fixtures, machinery,
25 equipment, instruments, and software that will improve the
26 state's capability to support, expand, or attract the launch,
27 construction, processing, refurbishment, or manufacturing of
28 rockets, missiles, capsules, spacecraft, satellites, satellite
29 control facilities, ground support equipment and related
30 tangible personal property, launch vehicles, modules, space
31 stations or components destined for space station operation,
12
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HB 1111, First Engrossed
1 and space flight research and development facilities,
2 instruments, and equipment, together with any engineering,
3 permitting, and other expenses directly related to such land,
4 buildings, improvements, fixtures, machinery, equipment,
5 instruments, or software. Nothing in this sub-subparagraph
6 shall be construed as affecting any dealer's liability for
7 other taxes imposed by and due pursuant to this chapter.
8 8. All other proceeds shall remain with the General
9 Revenue Fund.
10 Section 5. The Department of Revenue is authorized to
11 promulgate rules implementing the provisions of this act.
12 Section 6. This act shall take effect July 1, 2001,
13 and be applicable to taxes due on or after that date.
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