HOUSE AMENDMENT
hbd-05 Bill No. CS/HB 1189
Amendment No. ___ (for drafter's use only)
CHAMBER ACTION
Senate House
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5 ORIGINAL STAMP BELOW
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11 Representative(s) Diaz de la Portilla offered the following:
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13 Amendment (with title amendment)
14 On page 10, line 28, through page 18, line 23,
15 remove from the bill: all of said lines
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17 and insert in lieu thereof:
18 (5)(a) Any new or existing business that makes a
19 significant infrastructure investment on a qualifying site in
20 an eligible county, and the eligible county, shall be entitled
21 to receive sales tax rebates pursuant to s. 212.20 in the
22 manner provided in this subsection.
23 (b) For purposes of this subsection:
24 1. "Eligible county" means a county that has been
25 certified by the department pursuant to this subsection.
26 2. "Qualifying site" means a site located in a
27 brownfield area designated under s. 376.80 that is within the
28 boundaries of a local government impacted by a financial
29 emergency.
30 3. "Local government impacted by a financial
31 emergency" means a county or municipality that has a resident
1
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HOUSE AMENDMENT
hbd-05 Bill No. CS/HB 1189
Amendment No. ___ (for drafter's use only)
1 population of 300,000 or more and has been declared in a state
2 of financial emergency pursuant to part V of chapter 218
3 during any of the 7 fiscal years preceding the date on which
4 construction, reconstruction, renovation, expansion, or
5 rehabilitation of infrastructure resulting from the
6 significant infrastructure investment commences.
7 4. "Significant infrastructure investment" means the
8 construction, reconstruction, renovation, expansion, or
9 rehabilitation of infrastructure having an actual cost of more
10 than $100,000 on a qualifying site.
11 5. "Cost" has the same meaning as provided by s.
12 190.003(7).
13 6. "Department" means the Department of Revenue.
14 (c) To qualify for the sales tax rebate pursuant to
15 this subsection, the business must submit to the county a
16 report prepared by a qualified economist that proposes that
17 the significant infrastructure investment will have an
18 economic impact during the 5 years that the sales tax rebate
19 is in effect equal to at least 30 percent of the total cost of
20 the construction, reconstruction, renovation, expansion, or
21 rehabilitation of the infrastructure.
22 (d) The county governing authority shall submit to the
23 department a written request to be certified as an eligible
24 county. The request shall be accompanied by:
25 1. Evidence that the significant infrastructure
26 investment is being made on a qualifying site.
27 2. Copies, certified by the clerk of the county as
28 true and correct copies, of fully executed construction
29 contracts or other contractual arrangements evidencing that
30 the actual cost of the construction, reconstruction,
31 renovation, expansion, or rehabilitation of the infrastructure
2
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HOUSE AMENDMENT
hbd-05 Bill No. CS/HB 1189
Amendment No. ___ (for drafter's use only)
1 exceeds $100,000.
2 3. A copy of the report required by paragraph (c).
3 (e) If the department determines that the requirements
4 of this subsection have been met, it shall certify a county as
5 eligible within 90 days after its receipt of the request
6 required by paragraph (d). The department has the authority to
7 adopt rules to implement the provisions of this subsection.
8 (f) The amount of the sales tax rebate pursuant to s.
9 212.20(6)(e)7.f. to be provided to a business and an eligible
10 county certified pursuant to this subsection shall be computed
11 annually and shall be equal to 100 percent of the taxes
12 imposed under chapter 212 generated each year from the
13 operation of the business at the site of the significant
14 infrastructure investment.
15 (g) The sales tax rebate granted under this subsection
16 shall be effective for 5 years. During the first 3 years, the
17 total amount of the rebate shall be provided to the business.
18 During the last 2 years, 50 percent of the total rebate amount
19 shall be provided to the business, and 50 percent shall be
20 provided to the eligible county. The eligible county shall use
21 sales tax rebate revenues under this subsection for a
22 brownfield revolving loan program or for a program of
23 microloans or other loans to support small businesses in the
24 brownfield area where the qualifying site is located.
25 Section 2. Paragraph (e) of subsection (6) of section
26 212.20, Florida Statutes, is amended to read:
27 212.20 Funds collected, disposition; additional powers
28 of department; operational expense; refund of taxes
29 adjudicated unconstitutionally collected.--
30 (6) Distribution of all proceeds under this chapter
31 shall be as follows:
3
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HOUSE AMENDMENT
hbd-05 Bill No. CS/HB 1189
Amendment No. ___ (for drafter's use only)
1 (e) The proceeds of all other taxes and fees imposed
2 pursuant to this chapter shall be distributed as follows:
3 1. In any fiscal year, the greater of $500 million,
4 minus an amount equal to 4.6 percent of the proceeds of the
5 taxes collected pursuant to chapter 201, or 5 percent of all
6 other taxes and fees imposed pursuant to this chapter shall be
7 deposited in monthly installments into the General Revenue
8 Fund.
9 2. Two-tenths of one percent shall be transferred to
10 the Solid Waste Management Trust Fund.
11 3. After the distribution under subparagraphs 1. and
12 2., 9.653 percent of the amount remitted by a sales tax dealer
13 located within a participating county pursuant to s. 218.61
14 shall be transferred into the Local Government Half-cent Sales
15 Tax Clearing Trust Fund.
16 4. After the distribution under subparagraphs 1., 2.,
17 and 3., 0.065 percent shall be transferred to the Local
18 Government Half-cent Sales Tax Clearing Trust Fund and
19 distributed pursuant to s. 218.65.
20 5. For proceeds received after July 1, 2000, and after
21 the distributions under subparagraphs 1., 2., 3., and 4., 2.25
22 percent of the available proceeds pursuant to this paragraph
23 shall be transferred monthly to the Revenue Sharing Trust Fund
24 for Counties pursuant to s. 218.215.
25 6. For proceeds received after July 1, 2000, and after
26 the distributions under subparagraphs 1., 2., 3., and 4.,
27 1.0715 percent of the available proceeds pursuant to this
28 paragraph shall be transferred monthly to the Revenue Sharing
29 Trust Fund for Municipalities pursuant to s. 218.215. If the
30 total revenue to be distributed pursuant to this subparagraph
31 is at least as great as the amount due from the Revenue
4
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hbd0016 03:09 pm 01189-0115-694793
HOUSE AMENDMENT
hbd-05 Bill No. CS/HB 1189
Amendment No. ___ (for drafter's use only)
1 Sharing Trust Fund for Municipalities and the Municipal
2 Financial Assistance Trust Fund in state fiscal year
3 1999-2000, no municipality shall receive less than the amount
4 due from the Revenue Sharing Trust Fund for Municipalities and
5 the Municipal Financial Assistance Trust Fund in state fiscal
6 year 1999-2000. If the total proceeds to be distributed are
7 less than the amount received in combination from the Revenue
8 Sharing Trust Fund for Municipalities and the Municipal
9 Financial Assistance Trust Fund in state fiscal year
10 1999-2000, each municipality shall receive an amount
11 proportionate to the amount it was due in state fiscal year
12 1999-2000.
13 7. Of the remaining proceeds:
14 a. Beginning July 1, 2000, and in each fiscal year
15 thereafter, the sum of $29,915,500 shall be divided into as
16 many equal parts as there are counties in the state, and one
17 part shall be distributed to each county. The distribution
18 among the several counties shall begin each fiscal year on or
19 before January 5th and shall continue monthly for a total of 4
20 months. If a local or special law required that any moneys
21 accruing to a county in fiscal year 1999-2000 under the
22 then-existing provisions of s. 550.135 be paid directly to the
23 district school board, special district, or a municipal
24 government, such payment shall continue until such time that
25 the local or special law is amended or repealed. The state
26 covenants with holders of bonds or other instruments of
27 indebtedness issued by local governments, special districts,
28 or district school boards prior to July 1, 2000, that it is
29 not the intent of this subparagraph to adversely affect the
30 rights of those holders or relieve local governments, special
31 districts, or district school boards of the duty to meet their
5
File original & 9 copies 04/25/01
hbd0016 03:09 pm 01189-0115-694793
HOUSE AMENDMENT
hbd-05 Bill No. CS/HB 1189
Amendment No. ___ (for drafter's use only)
1 obligations as a result of previous pledges or assignments or
2 trusts entered into which obligated funds received from the
3 distribution to county governments under then-existing s.
4 550.135. This distribution specifically is in lieu of funds
5 distributed under s. 550.135 prior to July 1, 2000.
6 b. The department shall distribute $166,667 monthly
7 pursuant to s. 288.1162 to each applicant that has been
8 certified as a "facility for a new professional sports
9 franchise" or a "facility for a retained professional sports
10 franchise" pursuant to s. 288.1162. Up to $41,667 shall be
11 distributed monthly by the department to each applicant that
12 has been certified as a "facility for a retained spring
13 training franchise" pursuant to s. 288.1162; however, not more
14 than $208,335 may be distributed monthly in the aggregate to
15 all certified facilities for a retained spring training
16 franchise. Distributions shall begin 60 days following such
17 certification and shall continue for not more than 30 years.
18 Nothing contained in this paragraph shall be construed to
19 allow an applicant certified pursuant to s. 288.1162 to
20 receive more in distributions than actually expended by the
21 applicant for the public purposes provided for in s.
22 288.1162(6). However, a certified applicant is entitled to
23 receive distributions up to the maximum amount allowable and
24 undistributed under this section for additional renovations
25 and improvements to the facility for the franchise without
26 additional certification.
27 c. Beginning 30 days after notice by the Office of
28 Tourism, Trade, and Economic Development to the Department of
29 Revenue that an applicant has been certified as the
30 professional golf hall of fame pursuant to s. 288.1168 and is
31 open to the public, $166,667 shall be distributed monthly, for
6
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HOUSE AMENDMENT
hbd-05 Bill No. CS/HB 1189
Amendment No. ___ (for drafter's use only)
1 up to 300 months, to the applicant.
2 d. Beginning 30 days after notice by the Office of
3 Tourism, Trade, and Economic Development to the Department of
4 Revenue that the applicant has been certified as the
5 International Game Fish Association World Center facility
6 pursuant to s. 288.1169, and the facility is open to the
7 public, $83,333 shall be distributed monthly, for up to 168
8 months, to the applicant. This distribution is subject to
9 reduction pursuant to s. 288.1169. A lump sum payment of
10 $999,996 shall be made, after certification and before July 1,
11 2000.
12 e. Beginning 30 days after an eligible county has been
13 certified pursuant to s. 376.84(4), an amount equal to the
14 sales tax increment rebate calculated pursuant to s. 376.84(4)
15 shall be distributed each year, on a monthly basis and over a
16 12-month period, to the eligible county.
17 f. Beginning 30 days after an eligible county has been
18 certified pursuant to s. 376.84(5), an amount equal to the
19 sales tax rebate calculated pursuant to s. 376.84(5) shall be
20 distributed on a monthly basis to the business and the
21 eligible county as provided in s. 376.84(5), for a period of 5
22 years.
23 8. All other proceeds shall remain with the General
24 Revenue Fund.
25 Section 3. If section 35 of chapter 2000-260, Laws of
26 Florida, is not repealed by section 58 of said chapter, then,
27 effective October 1, 2001, paragraph (e) of subsection (6) of
28 section 212.20, Florida Statutes, as amended by section 35 of
29 chapter 2000-260, Laws of Florida, is amended to read:
30 212.20 Funds collected, disposition; additional powers
31 of department; operational expense; refund of taxes
7
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HOUSE AMENDMENT
hbd-05 Bill No. CS/HB 1189
Amendment No. ___ (for drafter's use only)
1 adjudicated unconstitutionally collected.--
2 (6) Distribution of all proceeds under this chapter
3 and s. 202.18(1)(b) and (2)(b) shall be as follows:
4 (e) The proceeds of all other taxes and fees imposed
5 pursuant to this chapter or remitted pursuant to s.
6 202.18(1)(b) and (2)(b) shall be distributed as follows:
7 1. In any fiscal year, the greater of $500 million,
8 minus an amount equal to 4.6 percent of the proceeds of the
9 taxes collected pursuant to chapter 201, or 5 percent of all
10 other taxes and fees imposed pursuant to this chapter or
11 remitted pursuant to s. 202.18(1)(b) and (2)(b) shall be
12 deposited in monthly installments into the General Revenue
13 Fund.
14 2. Two-tenths of one percent shall be transferred to
15 the Solid Waste Management Trust Fund.
16 3. After the distribution under subparagraphs 1. and
17 2., 9.653 percent of the amount remitted by a sales tax dealer
18 located within a participating county pursuant to s. 218.61
19 shall be transferred into the Local Government Half-cent Sales
20 Tax Clearing Trust Fund.
21 4. After the distribution under subparagraphs 1., 2.,
22 and 3., 0.065 percent shall be transferred to the Local
23 Government Half-cent Sales Tax Clearing Trust Fund and
24 distributed pursuant to s. 218.65.
25 5. For proceeds received after July 1, 2000, and after
26 the distributions under subparagraphs 1., 2., 3., and 4., 2.25
27 percent of the available proceeds pursuant to this paragraph
28 shall be transferred monthly to the Revenue Sharing Trust Fund
29 for Counties pursuant to s. 218.215.
30 6. For proceeds received after July 1, 2000, and after
31 the distributions under subparagraphs 1., 2., 3., and 4.,
8
File original & 9 copies 04/25/01
hbd0016 03:09 pm 01189-0115-694793
HOUSE AMENDMENT
hbd-05 Bill No. CS/HB 1189
Amendment No. ___ (for drafter's use only)
1 1.0715 percent of the available proceeds pursuant to this
2 paragraph shall be transferred monthly to the Revenue Sharing
3 Trust Fund for Municipalities pursuant to s. 218.215. If the
4 total revenue to be distributed pursuant to this subparagraph
5 is at least as great as the amount due from the Revenue
6 Sharing Trust Fund for Municipalities and the Municipal
7 Financial Assistance Trust Fund in state fiscal year
8 1999-2000, no municipality shall receive less than the amount
9 due from the Revenue Sharing Trust Fund for Municipalities and
10 the Municipal Financial Assistance Trust Fund in state fiscal
11 year 1999-2000. If the total proceeds to be distributed are
12 less than the amount received in combination from the Revenue
13 Sharing Trust Fund for Municipalities and the Municipal
14 Financial Assistance Trust Fund in state fiscal year
15 1999-2000, each municipality shall receive an amount
16 proportionate to the amount it was due in state fiscal year
17 1999-2000.
18 7. Of the remaining proceeds:
19 a. Beginning July 1, 2000, and in each fiscal year
20 thereafter, the sum of $29,915,500 shall be divided into as
21 many equal parts as there are counties in the state, and one
22 part shall be distributed to each county. The distribution
23 among the several counties shall begin each fiscal year on or
24 before January 5th and shall continue monthly for a total of 4
25 months. If a local or special law required that any moneys
26 accruing to a county in fiscal year 1999-2000 under the
27 then-existing provisions of s. 550.135 be paid directly to the
28 district school board, special district, or a municipal
29 government, such payment shall continue until such time that
30 the local or special law is amended or repealed. The state
31 covenants with holders of bonds or other instruments of
9
File original & 9 copies 04/25/01
hbd0016 03:09 pm 01189-0115-694793
HOUSE AMENDMENT
hbd-05 Bill No. CS/HB 1189
Amendment No. ___ (for drafter's use only)
1 indebtedness issued by local governments, special districts,
2 or district school boards prior to July 1, 2000, that it is
3 not the intent of this subparagraph to adversely affect the
4 rights of those holders or relieve local governments, special
5 districts, or district school boards of the duty to meet their
6 obligations as a result of previous pledges or assignments or
7 trusts entered into which obligated funds received from the
8 distribution to county governments under then-existing s.
9 550.135. This distribution specifically is in lieu of funds
10 distributed under s. 550.135 prior to July 1, 2000.
11 b. The department shall distribute $166,667 monthly
12 pursuant to s. 288.1162 to each applicant that has been
13 certified as a "facility for a new professional sports
14 franchise" or a "facility for a retained professional sports
15 franchise" pursuant to s. 288.1162. Up to $41,667 shall be
16 distributed monthly by the department to each applicant that
17 has been certified as a "facility for a retained spring
18 training franchise" pursuant to s. 288.1162; however, not more
19 than $208,335 may be distributed monthly in the aggregate to
20 all certified facilities for a retained spring training
21 franchise. Distributions shall begin 60 days following such
22 certification and shall continue for not more than 30 years.
23 Nothing contained in this paragraph shall be construed to
24 allow an applicant certified pursuant to s. 288.1162 to
25 receive more in distributions than actually expended by the
26 applicant for the public purposes provided for in s.
27 288.1162(6). However, a certified applicant is entitled to
28 receive distributions up to the maximum amount allowable and
29 undistributed under this section for additional renovations
30 and improvements to the facility for the franchise without
31 additional certification.
10
File original & 9 copies 04/25/01
hbd0016 03:09 pm 01189-0115-694793
HOUSE AMENDMENT
hbd-05 Bill No. CS/HB 1189
Amendment No. ___ (for drafter's use only)
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. Beginning 30 days after an eligible county has been
18 certified pursuant to s. 376.84(4), an amount equal to the
19 sales tax increment rebate calculated pursuant to s. 376.84(4)
20 shall be distributed each year, on a monthly basis and over a
21 12-month period, to the eligible county.
22 f. Beginning 30 days after an eligible county has been
23 certified pursuant to s. 376.84(5), an amount equal to the
24 sales tax rebate calculated pursuant to s. 376.84(5) shall be
25 distributed on a monthly basis to the business and the
26 eligible county as provided in s. 376.84(5), for a period of 5
27 years.
28 8. All other proceeds shall remain with the General
29 Revenue Fund.
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11
File original & 9 copies 04/25/01
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HOUSE AMENDMENT
hbd-05 Bill No. CS/HB 1189
Amendment No. ___ (for drafter's use only)
1 ================ T I T L E A M E N D M E N T ===============
2 And the title is amended as follows:
3 On page 1, line 27, after the semicolon
4
5 insert:
6 providing that a new or existing business that
7 makes a significant infrastructure investment
8 on a qualifying brownfield site, and the
9 county, are entitled to a sales tax rebate;
10 providing definitions; providing requirements
11 with respect thereto; requiring the county to
12 submit certain information to the department;
13 providing for certification of the county by
14 the department; providing for rules; providing
15 the amount and duration of the rebate;
16 providing for use of rebate funds by the
17 county;
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