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:

23

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


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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


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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


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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,


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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


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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


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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,


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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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