Senate Bill sb1482

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    Florida Senate - 2001                                  SB 1482

    By Senator Bronson





    18-845-01                                               See HB

  1                      A bill to be entitled

  2         An act relating to tax on sales, use, and other

  3         transactions; providing legislative findings;

  4         amending s. 212.20; F.S.; providing that taxes

  5         collected by dealers conducting business at a

  6         fixed location at the Kennedy Space Center or

  7         Cape Canaveral Air Station on admissions

  8         thereto and on sales of tangible personal

  9         property at such business shall be separately

10         returned and distributed by the Department of

11         Revenue to the Florida Commercial Space

12         Financing Corporation and the Spaceport Florida

13         Authority and used for funding aerospace

14         infrastructure; providing duties of the

15         corporation, the authority, the Office of

16         Tourism, Trade, and Economic Development, and

17         the Space Industry Committee; providing a

18         definition; providing for rules; providing an

19         effective date.

20

21  Be It Enacted by the Legislature of the State of Florida:

22

23         Section 1.  The Legislature finds that promoting the

24  growth of the space industry in Florida is a vital component

25  of its overall economic plan and that facilitating additions

26  to aerospace infrastructure will make the state more

27  competitive and promote the retention and growth of space

28  businesses in this state. This act therefore provides for the

29  reinvestment of certain sales tax receipts arising from the

30  presence of the space industry in Florida as a means of

31  providing for that infrastructure growth.

                                  1

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    Florida Senate - 2001                                  SB 1482
    18-845-01                                               See HB




  1         Section 2.  Paragraph (e) of subsection (6) of section

  2  212.20, Florida Statutes, is amended to read:

  3         212.20  Funds collected, disposition; additional powers

  4  of department; operational expense; refund of taxes

  5  adjudicated unconstitutionally collected.--

  6         (6)  Distribution of all proceeds under this chapter

  7  shall be as follows:

  8         (e)  The proceeds of all other taxes and fees imposed

  9  pursuant to this chapter shall be distributed as follows:

10         1.  In any fiscal year, the greater of $500 million,

11  minus an amount equal to 4.6 percent of the proceeds of the

12  taxes collected pursuant to chapter 201, or 5 percent of all

13  other taxes and fees imposed pursuant to this chapter shall be

14  deposited in monthly installments into the General Revenue

15  Fund.

16         2.  Two-tenths of one percent shall be transferred to

17  the Solid Waste Management Trust Fund.

18         3.  After the distribution under subparagraphs 1. and

19  2., 9.653 percent of the amount remitted by a sales tax dealer

20  located within a participating county pursuant to s. 218.61

21  shall be transferred into the Local Government Half-cent Sales

22  Tax Clearing Trust Fund.

23         4.  After the distribution under subparagraphs 1., 2.,

24  and 3., 0.065 percent shall be transferred to the Local

25  Government Half-cent Sales Tax Clearing Trust Fund and

26  distributed pursuant to s. 218.65.

27         5.  For proceeds received after July 1, 2000, and after

28  the distributions under subparagraphs 1., 2., 3., and 4., 2.25

29  percent of the available proceeds pursuant to this paragraph

30  shall be transferred monthly to the Revenue Sharing Trust Fund

31  for Counties pursuant to s. 218.215.

                                  2

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    Florida Senate - 2001                                  SB 1482
    18-845-01                                               See HB




  1         6.  For proceeds received after July 1, 2000, and after

  2  the distributions under subparagraphs 1., 2., 3., and 4.,

  3  1.0715 percent of the available proceeds pursuant to this

  4  paragraph shall be transferred monthly to the Revenue Sharing

  5  Trust Fund for Municipalities pursuant to s. 218.215. If the

  6  total revenue to be distributed pursuant to this subparagraph

  7  is at least as great as the amount due from the Revenue

  8  Sharing Trust Fund for Municipalities and the Municipal

  9  Financial Assistance Trust Fund in state fiscal year

10  1999-2000, no municipality shall receive less than the amount

11  due from the Revenue Sharing Trust Fund for Municipalities and

12  the Municipal Financial Assistance Trust Fund in state fiscal

13  year 1999-2000. If the total proceeds to be distributed are

14  less than the amount received in combination from the Revenue

15  Sharing Trust Fund for Municipalities and the Municipal

16  Financial Assistance Trust Fund in state fiscal year

17  1999-2000, each municipality shall receive an amount

18  proportionate to the amount it was due in state fiscal year

19  1999-2000.

20         7.  Of the remaining proceeds:

21         a.  Beginning July 1, 2000, and in each fiscal year

22  thereafter, the sum of $29,915,500 shall be divided into as

23  many equal parts as there are counties in the state, and one

24  part shall be distributed to each county.  The distribution

25  among the several counties shall begin each fiscal year on or

26  before January 5th and shall continue monthly for a total of 4

27  months.  If a local or special law required that any moneys

28  accruing to a county in fiscal year 1999-2000 under the

29  then-existing provisions of s. 550.135 be paid directly to the

30  district school board, special district, or a municipal

31  government, such payment shall continue until such time that

                                  3

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    Florida Senate - 2001                                  SB 1482
    18-845-01                                               See HB




  1  the local or special law is amended or repealed.  The state

  2  covenants with holders of bonds or other instruments of

  3  indebtedness issued by local governments, special districts,

  4  or district school boards prior to July 1, 2000, that it is

  5  not the intent of this subparagraph to adversely affect the

  6  rights of those holders or relieve local governments, special

  7  districts, or district school boards of the duty to meet their

  8  obligations as a result of previous pledges or assignments or

  9  trusts entered into which obligated funds received from the

10  distribution to county governments under then-existing s.

11  550.135.  This distribution specifically is in lieu of funds

12  distributed under s. 550.135 prior to July 1, 2000.

13         b.  The department shall distribute $166,667 monthly

14  pursuant to s. 288.1162 to each applicant that has been

15  certified as a "facility for a new professional sports

16  franchise" or a "facility for a retained professional sports

17  franchise" pursuant to s. 288.1162. Up to $41,667 shall be

18  distributed monthly by the department to each applicant that

19  has been certified as a "facility for a retained spring

20  training franchise" pursuant to s. 288.1162; however, not more

21  than $208,335 may be distributed monthly in the aggregate to

22  all certified facilities for a retained spring training

23  franchise. Distributions shall begin 60 days following such

24  certification and shall continue for not more than 30 years.

25  Nothing contained in this paragraph shall be construed to

26  allow an applicant certified pursuant to s. 288.1162 to

27  receive more in distributions than actually expended by the

28  applicant for the public purposes provided for in s.

29  288.1162(6). However, a certified applicant is entitled to

30  receive distributions up to the maximum amount allowable and

31  undistributed under this section for additional renovations

                                  4

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    Florida Senate - 2001                                  SB 1482
    18-845-01                                               See HB




  1  and improvements to the facility for the franchise without

  2  additional certification.

  3         c.  Beginning 30 days after notice by the Office of

  4  Tourism, Trade, and Economic Development to the Department of

  5  Revenue that an applicant has been certified as the

  6  professional golf hall of fame pursuant to s. 288.1168 and is

  7  open to the public, $166,667 shall be distributed monthly, for

  8  up to 300 months, to the applicant.

  9         d.  Beginning 30 days after notice by the Office of

10  Tourism, Trade, and Economic Development to the Department of

11  Revenue that the applicant has been certified as the

12  International Game Fish Association World Center facility

13  pursuant to s. 288.1169, and the facility is open to the

14  public, $83,333 shall be distributed monthly, for up to 168

15  months, to the applicant. This distribution is subject to

16  reduction pursuant to s. 288.1169.  A lump sum payment of

17  $999,996 shall be made, after certification and before July 1,

18  2000.

19         e.  Every dealer conducting business at a fixed

20  location at the Kennedy Space Center or Cape Canaveral Air

21  Station and selling admissions to the Kennedy Space Center or

22  Cape Canaveral Air Station, or any part of either, pursuant to

23  a contract with the National Aeronautics and Space

24  Administration or pursuant to a subcontract thereto, shall

25  file returns each month in accordance with this

26  sub-subparagraph. Each such dealer shall file a separate

27  return each month which reports, separately from any other

28  sales and use taxes due pursuant to this chapter, the sale of

29  admissions to the Kennedy Space Center or Cape Canaveral Air

30  Station or any part thereof or to any event held at either

31  location, together with sales at retail of tangible personal

                                  5

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    Florida Senate - 2001                                  SB 1482
    18-845-01                                               See HB




  1  property from such fixed place of business, and the taxes

  2  collected with respect to such admissions and sales. All taxes

  3  due with respect to such transactions shall be timely remitted

  4  to the department. The dealer shall simultaneously file a copy

  5  of the return with the Florida Commercial Space Financing

  6  Corporation, a copy with the Spaceport Florida Authority, and

  7  a copy with the director of the Office of Tourism, Trade, and

  8  Economic Development, all of which return copies and

  9  information therein shall be subject to the same

10  confidentiality provisions as are applicable to returns and

11  information filed with the department. The taxes due with

12  respect to such admissions and sales of tangible personal

13  property shall be distributed as follows: each month the

14  department shall distribute to the Florida Commercial Space

15  Financing Corporation one-half of all such taxes collected and

16  remitted to the department as shown on the returns required by

17  this sub-subparagraph, and shall distribute the other half to

18  the Spaceport Florida Authority. The funds distributed to the

19  Florida Commercial Space Financing Corporation shall be used

20  solely for funding aerospace infrastructure as defined in this

21  sub-subparagraph. The funds distributed to the Spaceport

22  Florida Authority shall be used solely for aerospace

23  infrastructure funding purposes based on recommendations made

24  to the authority by the director of the Office of Tourism,

25  Trade, and Economic Development. Proposals for aerospace

26  infrastructure funding through the authority shall be

27  submitted to the Space Industry Committee created pursuant to

28  s. 331.367, or any successor organization, and the committee

29  shall, at least once each quarter, submit a written report to

30  the director of the Office of Tourism, Trade, and Economic

31  Development delineating the committee's recommendation for

                                  6

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    Florida Senate - 2001                                  SB 1482
    18-845-01                                               See HB




  1  prioritizing those proposals that it has reviewed. The

  2  director of the Office of Tourism, Trade, and Economic

  3  Development shall take into consideration the prioritization

  4  reports of the Space Industry Committee. The director of the

  5  John F. Kennedy Space Center, the Commander of the 45th Space

  6  Wing, and the Commander of the Naval Ordnance Test Unit may

  7  serve as official liaisons to the Space Industry Committee in

  8  a nonfiduciary, nonvoting advisory role. The committee

  9  recognizes the value of input from the Federal Government, but

10  also realizes that these persons' fiduciary duties remain with

11  the Federal Government. In the event the department collects

12  any additional taxes, interest, or penalties with respect to

13  any transactions for which a separate return is required by

14  this sub-subparagraph, such taxes, interest, and penalties

15  shall, within 30 days following collection, be distributed

16  equally by the department to the Florida Commercial Space

17  Financing Corporation and the Spaceport Florida Authority for

18  the uses specified in this sub-subparagraph. For purposes of

19  this sub-subparagraph, "aerospace infrastructure" means land,

20  buildings and other improvements, fixtures, machinery,

21  equipment, instruments, and software that will improve the

22  state's capability to support, expand, or attract the launch,

23  construction, processing, refurbishment, or manufacturing of

24  rockets, missiles, capsules, spacecraft, satellites, satellite

25  control facilities, ground support equipment and related

26  tangible personal property, launch vehicles, modules, space

27  stations or components destined for space station operation,

28  and space flight research and development facilities,

29  instruments, and equipment, together with any engineering,

30  permitting, and other expenses directly related to such land,

31  buildings, improvements, fixtures, machinery, equipment,

                                  7

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    Florida Senate - 2001                                  SB 1482
    18-845-01                                               See HB




  1  instruments, or software. Nothing in this sub-subparagraph

  2  shall be construed as affecting any dealer's liability for

  3  other taxes imposed by and due under this chapter.

  4         8.  All other proceeds shall remain with the General

  5  Revenue Fund.

  6         Section 3.  If section 35 of chapter 2000-260, Laws of

  7  Florida, is not repealed by section 58 of said chapter,

  8  effective October 1, 2001, paragraph (e) of subsection (6) of

  9  section 212.20, Florida Statutes, as amended by section 35 of

10  chapter 2000-260, Laws of Florida, is amended to read:

11         212.20  Funds collected, disposition; additional powers

12  of department; operational expense; refund of taxes

13  adjudicated unconstitutionally collected.--

14         (6)  Distribution of all proceeds under this chapter

15  and s. 202.18(1)(b) and (2)(b) shall be as follows:

16         (e)  The proceeds of all other taxes and fees imposed

17  pursuant to this chapter or remitted pursuant to s.

18  202.18(1)(b) and (2)(b) shall be distributed as follows:

19         1.  In any fiscal year, the greater of $500 million,

20  minus an amount equal to 4.6 percent of the proceeds of the

21  taxes collected pursuant to chapter 201, or 5 percent of all

22  other taxes and fees imposed pursuant to this chapter or

23  remitted pursuant to s. 202.18(1)(b) and (2)(b) shall be

24  deposited in monthly installments into the General Revenue

25  Fund.

26         2.  Two-tenths of one percent shall be transferred to

27  the Solid Waste Management Trust Fund.

28         3.  After the distribution under subparagraphs 1. and

29  2., 9.653 percent of the amount remitted by a sales tax dealer

30  located within a participating county pursuant to s. 218.61

31

                                  8

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    Florida Senate - 2001                                  SB 1482
    18-845-01                                               See HB




  1  shall be transferred into the Local Government Half-cent Sales

  2  Tax Clearing Trust Fund.

  3         4.  After the distribution under subparagraphs 1., 2.,

  4  and 3., 0.065 percent shall be transferred to the Local

  5  Government Half-cent Sales Tax Clearing Trust Fund and

  6  distributed pursuant to s. 218.65.

  7         5.  For proceeds received after July 1, 2000, and after

  8  the distributions under subparagraphs 1., 2., 3., and 4., 2.25

  9  percent of the available proceeds pursuant to this paragraph

10  shall be transferred monthly to the Revenue Sharing Trust Fund

11  for Counties pursuant to s. 218.215.

12         6.  For proceeds received after July 1, 2000, and after

13  the distributions under subparagraphs 1., 2., 3., and 4.,

14  1.0715 percent of the available proceeds pursuant to this

15  paragraph shall be transferred monthly to the Revenue Sharing

16  Trust Fund for Municipalities pursuant to s. 218.215. If the

17  total revenue to be distributed pursuant to this subparagraph

18  is at least as great as the amount due from the Revenue

19  Sharing Trust Fund for Municipalities and the Municipal

20  Financial Assistance Trust Fund in state fiscal year

21  1999-2000, no municipality shall receive less than the amount

22  due from the Revenue Sharing Trust Fund for Municipalities and

23  the Municipal Financial Assistance Trust Fund in state fiscal

24  year 1999-2000. If the total proceeds to be distributed are

25  less than the amount received in combination from the Revenue

26  Sharing Trust Fund for Municipalities and the Municipal

27  Financial Assistance Trust Fund in state fiscal year

28  1999-2000, each municipality shall receive an amount

29  proportionate to the amount it was due in state fiscal year

30  1999-2000.

31         7.  Of the remaining proceeds:

                                  9

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    Florida Senate - 2001                                  SB 1482
    18-845-01                                               See HB




  1         a.  Beginning July 1, 2000, and in each fiscal year

  2  thereafter, the sum of $29,915,500 shall be divided into as

  3  many equal parts as there are counties in the state, and one

  4  part shall be distributed to each county.  The distribution

  5  among the several counties shall begin each fiscal year on or

  6  before January 5th and shall continue monthly for a total of 4

  7  months.  If a local or special law required that any moneys

  8  accruing to a county in fiscal year 1999-2000 under the

  9  then-existing provisions of s. 550.135 be paid directly to the

10  district school board, special district, or a municipal

11  government, such payment shall continue until such time that

12  the local or special law is amended or repealed.  The state

13  covenants with holders of bonds or other instruments of

14  indebtedness issued by local governments, special districts,

15  or district school boards prior to July 1, 2000, that it is

16  not the intent of this subparagraph to adversely affect the

17  rights of those holders or relieve local governments, special

18  districts, or district school boards of the duty to meet their

19  obligations as a result of previous pledges or assignments or

20  trusts entered into which obligated funds received from the

21  distribution to county governments under then-existing s.

22  550.135.  This distribution specifically is in lieu of funds

23  distributed under s. 550.135 prior to July 1, 2000.

24         b.  The department shall distribute $166,667 monthly

25  pursuant to s. 288.1162 to each applicant that has been

26  certified as a "facility for a new professional sports

27  franchise" or a "facility for a retained professional sports

28  franchise" pursuant to s. 288.1162. Up to $41,667 shall be

29  distributed monthly by the department to each applicant that

30  has been certified as a "facility for a retained spring

31  training franchise" pursuant to s. 288.1162; however, not more

                                  10

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    Florida Senate - 2001                                  SB 1482
    18-845-01                                               See HB




  1  than $208,335 may be distributed monthly in the aggregate to

  2  all certified facilities for a retained spring training

  3  franchise. Distributions shall begin 60 days following such

  4  certification and shall continue for not more than 30 years.

  5  Nothing contained in this paragraph shall be construed to

  6  allow an applicant certified pursuant to s. 288.1162 to

  7  receive more in distributions than actually expended by the

  8  applicant for the public purposes provided for in s.

  9  288.1162(6). However, a certified applicant is entitled to

10  receive distributions up to the maximum amount allowable and

11  undistributed under this section for additional renovations

12  and improvements to the facility for the franchise without

13  additional certification.

14         c.  Beginning 30 days after notice by the Office of

15  Tourism, Trade, and Economic Development to the Department of

16  Revenue that an applicant has been certified as the

17  professional golf hall of fame pursuant to s. 288.1168 and is

18  open to the public, $166,667 shall be distributed monthly, for

19  up to 300 months, to the applicant.

20         d.  Beginning 30 days after notice by the Office of

21  Tourism, Trade, and Economic Development to the Department of

22  Revenue that the applicant has been certified as the

23  International Game Fish Association World Center facility

24  pursuant to s. 288.1169, and the facility is open to the

25  public, $83,333 shall be distributed monthly, for up to 168

26  months, to the applicant. This distribution is subject to

27  reduction pursuant to s. 288.1169.  A lump sum payment of

28  $999,996 shall be made, after certification and before July 1,

29  2000.

30         e.  Every dealer conducting business at a fixed

31  location at the Kennedy Space Center or Cape Canaveral Air

                                  11

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    Florida Senate - 2001                                  SB 1482
    18-845-01                                               See HB




  1  Station and selling admissions to the Kennedy Space Center or

  2  Cape Canaveral Air Station, or any part of either, pursuant to

  3  a contract with the National Aeronautics and Space

  4  Administration or pursuant to a subcontract thereto, shall

  5  file returns each month in accordance with this

  6  sub-subparagraph. Each such dealer shall file a separate

  7  return each month which reports, separately from any other

  8  sales and use taxes due pursuant to this chapter, the sale of

  9  admissions to the Kennedy Space Center or Cape Canaveral Air

10  Station or any part thereof or to any event held at either

11  location, together with sales at retail of tangible personal

12  property from such fixed place of business, and the taxes

13  collected with respect to such admissions and sales. All taxes

14  due with respect to such transactions shall be timely remitted

15  to the department. The dealer shall simultaneously file a copy

16  of the return with the Florida Commercial Space Financing

17  Corporation, a copy with the Spaceport Florida Authority, and

18  a copy with the director of the Office of Tourism, Trade, and

19  Economic Development, all of which return copies and

20  information therein shall be subject to the same

21  confidentiality provisions as are applicable to returns and

22  information filed with the department. The taxes due with

23  respect to such admissions and sales of tangible personal

24  property shall be distributed as follows: each month the

25  department shall distribute to the Florida Commercial Space

26  Financing Corporation one-half of all such taxes collected and

27  remitted to the department as shown on the returns required by

28  this sub-subparagraph, and shall distribute the other half to

29  the Spaceport Florida Authority. The funds distributed to the

30  Florida Commercial Space Financing Corporation shall be used

31  solely for funding aerospace infrastructure as defined in this

                                  12

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    Florida Senate - 2001                                  SB 1482
    18-845-01                                               See HB




  1  sub-subparagraph. The funds distributed to the Spaceport

  2  Florida Authority shall be used solely for aerospace

  3  infrastructure funding purposes based on recommendations made

  4  to the authority by the director of the Office of Tourism,

  5  Trade, and Economic Development. Proposals for aerospace

  6  infrastructure funding through the authority shall be

  7  submitted to the Space Industry Committee created pursuant to

  8  s. 331.367, or any successor organization, and the committee

  9  shall, at least once each quarter, submit a written report to

10  the director of the Office of Tourism, Trade, and Economic

11  Development delineating the committee's recommendation for

12  prioritizing those proposals that it has reviewed. The

13  director of the Office of Tourism, Trade, and Economic

14  Development shall take into consideration the prioritization

15  reports of the Space Industry Committee. The director of the

16  John F. Kennedy Space Center, the Commander of the 45th Space

17  Wing, and the Commander of the Naval Ordnance Test Unit may

18  serve as official liaisons to the Space Industry Committee in

19  a nonfiduciary, nonvoting advisory role. The committee

20  recognizes the value of input from the Federal Government, but

21  also realizes that these persons' fiduciary duties remain with

22  the Federal Government. In the event the department collects

23  any additional taxes, interest, or penalties with respect to

24  any transactions for which a separate return is required by

25  this sub-subparagraph, such taxes, interest, and penalties

26  shall, within 30 days following collection, be distributed

27  equally by the department to the Florida Commercial Space

28  Financing Corporation and the Spaceport Florida Authority for

29  the uses specified in this sub-subparagraph. For purposes of

30  this sub-subparagraph, "aerospace infrastructure" means land,

31  buildings and other improvements, fixtures, machinery,

                                  13

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    Florida Senate - 2001                                  SB 1482
    18-845-01                                               See HB




  1  equipment, instruments, and software that will improve the

  2  state's capability to support, expand, or attract the launch,

  3  construction, processing, refurbishment, or manufacturing of

  4  rockets, missiles, capsules, spacecraft, satellites, satellite

  5  control facilities, ground support equipment and related

  6  tangible personal property, launch vehicles, modules, space

  7  stations or components destined for space station operation,

  8  and space flight research and development facilities,

  9  instruments, and equipment, together with any engineering,

10  permitting, and other expenses directly related to such land,

11  buildings, improvements, fixtures, machinery, equipment,

12  instruments, or software. Nothing in this sub-subparagraph

13  shall be construed as affecting any dealer's liability for

14  other taxes imposed by and due under this chapter.

15         8.  All other proceeds shall remain with the General

16  Revenue Fund.

17         Section 4.  The Department of Revenue may adopt rules

18  necessary to administer this act.

19         Section 5.  This act shall take effect July 1, 2001,

20  and be applicable to taxes due on or after that date.

21

22            *****************************************

23                       LEGISLATIVE SUMMARY

24
      Provides that sales taxes collected by dealers conducting
25    business at a fixed location at the Kennedy Space Center
      or Cape Canaveral Air Station on admissions thereto and
26    on sales of tangible personal property at such business
      shall be separately returned and distributed by the
27    Department of Revenue to the Florida Commercial Space
      Financing Corporation and the Spaceport Florida Authority
28    and used for funding aerospace infrastructure. Provides
      duties of the corporation; the authority; the Office of
29    Tourism, Trade, and Economic Development; and the Space
      Industry Committee.
30

31

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