Senate Bill sb1482c1

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    Florida Senate - 2001                           CS for SB 1482

    By the Committee on Commerce and Economic Opportunities; and
    Senator Bronson




    310-1724-01

  1                      A bill to be entitled

  2         An act creating the Aerospace Infrastructure

  3         Reinvestment Act; providing legislative

  4         findings; amending s. 212.20, F.S.; providing

  5         that taxes collected by dealers conducting

  6         business at a fixed location at the Kennedy

  7         Space Center or Cape Canaveral Air Station on

  8         admissions thereto and on sales of tangible

  9         personal property at such business shall be

10         separately returned and distributed by the

11         Department of Revenue to the Florida Commercial

12         Space Financing Corporation and the Spaceport

13         Florida Authority and used for funding

14         aerospace infrastructure; providing duties of

15         the 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.  This act may be cited as the "Aerospace

24  Infrastructure Reinvestment Act."

25         Section 2.  The Legislature finds that promoting the

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

27  of its overall economic plan and that facilitating additions

28  to aerospace infrastructure will make the state more

29  competitive and promote the retention and growth of space

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

31  reinvestment of certain sales tax receipts arising from the

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    Florida Senate - 2001                           CS for SB 1482
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  1  presence of the space industry in Florida as a means of

  2  providing for that infrastructure growth.

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

  4  Florida, is repealed by section 58 of that chapter, paragraphs

  5  (b) and (e) of subsection (6) of section 212.20, Florida

  6  Statutes, are amended to read:

  7         212.20  Funds collected, disposition; additional powers

  8  of department; operational expense; refund of taxes

  9  adjudicated unconstitutionally collected.--

10         (6)  Distribution of all proceeds under this chapter

11  shall be as follows:

12         (b)  Proceeds from discretionary sales surtaxes imposed

13  pursuant to ss. 212.054 and 212.055, except those distributed

14  under s. 212.20(6)(e)7.e., shall be reallocated to the

15  Discretionary Sales Surtax Clearing Trust Fund.

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

17  pursuant to this chapter shall be distributed as follows:

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

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

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

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

22  deposited in monthly installments into the General Revenue

23  Fund.

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

25  the Solid Waste Management Trust Fund.

26         3.  After the distribution under subparagraphs 1. and

27  2., 9.653 percent of the amount remitted by a sales tax dealer

28  located within a participating county pursuant to s. 218.61

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

30  Tax Clearing Trust Fund.

31

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    Florida Senate - 2001                           CS for SB 1482
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  1         4.  After the distribution under subparagraphs 1., 2.,

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

  3  Government Half-cent Sales Tax Clearing Trust Fund and

  4  distributed pursuant to s. 218.65.

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

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

  7  percent of the available proceeds pursuant to this paragraph

  8  shall be transferred monthly to the Revenue Sharing Trust Fund

  9  for Counties pursuant to s. 218.215.

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

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

12  1.0715 percent of the available proceeds pursuant to this

13  paragraph shall be transferred monthly to the Revenue Sharing

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

15  total revenue to be distributed pursuant to this subparagraph

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

17  Sharing Trust Fund for Municipalities and the Municipal

18  Financial Assistance Trust Fund in state fiscal year

19  1999-2000, no municipality shall receive less than the amount

20  due from the Revenue Sharing Trust Fund for Municipalities and

21  the Municipal Financial Assistance Trust Fund in state fiscal

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

23  less than the amount received in combination from the Revenue

24  Sharing Trust Fund for Municipalities and the Municipal

25  Financial Assistance Trust Fund in state fiscal year

26  1999-2000, each municipality shall receive an amount

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

28  1999-2000.

29         7.  Of the remaining proceeds:

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

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

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    Florida Senate - 2001                           CS for SB 1482
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  1  many equal parts as there are counties in the state, and one

  2  part shall be distributed to each county.  The distribution

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

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

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

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

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

  8  district school board, special district, or a municipal

  9  government, such payment shall continue until such time that

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

11  covenants with holders of bonds or other instruments of

12  indebtedness issued by local governments, special districts,

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

14  not the intent of this subparagraph to adversely affect the

15  rights of those holders or relieve local governments, special

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

17  obligations as a result of previous pledges or assignments or

18  trusts entered into which obligated funds received from the

19  distribution to county governments under then-existing s.

20  550.135.  This distribution specifically is in lieu of funds

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

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

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

24  certified as a "facility for a new professional sports

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

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

27  distributed monthly by the department to each applicant that

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

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

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

31  all certified facilities for a retained spring training

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    Florida Senate - 2001                           CS for SB 1482
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  1  franchise. Distributions shall begin 60 days following such

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

  3  Nothing contained in this paragraph shall be construed to

  4  allow an applicant certified pursuant to s. 288.1162 to

  5  receive more in distributions than actually expended by the

  6  applicant for the public purposes provided for in s.

  7  288.1162(6). However, a certified applicant is entitled to

  8  receive distributions up to the maximum amount allowable and

  9  undistributed under this section for additional renovations

10  and improvements to the facility for the franchise without

11  additional certification.

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

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

14  Revenue that an applicant has been certified as the

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

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

17  up to 300 months, to the applicant.

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

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

20  Revenue that the applicant has been certified as the

21  International Game Fish Association World Center facility

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

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

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

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

26  $999,996 shall be made, after certification and before July 1,

27  2000.

28         e.  Every dealer conducting business at a fixed

29  location at the Kennedy Space Center or Cape Canaveral Air

30  Station and selling admissions to the Kennedy Space Center or

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

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    Florida Senate - 2001                           CS for SB 1482
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  1  a contract with the National Aeronautics and Space

  2  Administration or pursuant to a subcontract thereto, shall

  3  file returns each month in accordance with this

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

  5  return each month which reports, separately from any other

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

  7  admissions to the Kennedy Space Center or Cape Canaveral Air

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

  9  location, together with sales at retail of tangible personal

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

11  collected with respect to such admissions and sales. All

12  amounts due under this chapter with respect to such

13  transactions shall be timely remitted to the department. The

14  dealer shall simultaneously file a copy of the return with the

15  Florida Commercial Space Financing Corporation, a copy with

16  the Spaceport Florida Authority, and a copy with the director

17  of the Office of Tourism, Trade, and Economic Development, all

18  of which return copies and information therein shall be

19  subject to the same confidentiality provisions as are

20  applicable to returns and information filed with the

21  department pursuant to s. 213.053. The taxes due with respect

22  to such admissions and sales of tangible personal property

23  shall be distributed as follows: each month the department

24  shall distribute to the Florida Commercial Space Financing

25  Corporation one-half of all such proceeds collected and

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

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

28  the Spaceport Florida Authority. The funds distributed to the

29  Florida Commercial Space Financing Corporation shall be used

30  solely for funding aerospace infrastructure as defined in this

31  sub-subparagraph. The funds distributed to the Spaceport

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    Florida Senate - 2001                           CS for SB 1482
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  1  Florida Authority shall be used solely for aerospace

  2  infrastructure funding purposes based on recommendations made

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

  4  Trade, and Economic Development. Proposals for aerospace

  5  infrastructure funding through the authority shall be

  6  submitted to the Space Industry Committee created pursuant to

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

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

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

10  Development delineating the committee's recommendation for

11  prioritizing those proposals that it has reviewed. The

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

13  Development shall take into consideration the prioritization

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

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

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

17  serve as official liaisons to the Space Industry Committee in

18  a nonfiduciary, nonvoting advisory role. The committee

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

20  also realizes that these persons' fiduciary duties remain with

21  the Federal Government. In the event the department collects

22  any additional amounts under this chapter with respect to any

23  transactions for which a separate return is required by this

24  sub-subparagraph, the proceeds shall, within 30 days following

25  collection, be distributed equally by the department to the

26  Florida Commercial Space Financing Corporation and the

27  Spaceport Florida Authority for the uses specified in this

28  sub-subparagraph. For purposes of this sub-subparagraph,

29  "aerospace infrastructure" means land, buildings and other

30  improvements, fixtures, machinery, equipment, instruments, and

31  software that will improve the state's capability to support,

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    Florida Senate - 2001                           CS for SB 1482
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  1  expand, or attract the launch, construction, processing,

  2  refurbishment, or manufacturing of rockets, missiles,

  3  capsules, spacecraft, satellites, satellite control

  4  facilities, ground support equipment and related tangible

  5  personal property, launch vehicles, modules, space stations or

  6  components destined for space station operation, and space

  7  flight research and development facilities, instruments, and

  8  equipment, together with any engineering, permitting, and

  9  other expenses directly related to such land, buildings,

10  improvements, fixtures, machinery, equipment, instruments, or

11  software. Nothing in this sub-subparagraph shall be construed

12  as affecting any dealer's liability for other taxes imposed by

13  and due under this chapter.

14         8.  All other proceeds shall remain with the General

15  Revenue Fund.

16         Section 4.  If section 35 of chapter 2000-260, Laws of

17  Florida, is not repealed by section 58 of that chapter,

18  effective October 1, 2001, paragraphs (b) and (e) of

19  subsection (6) of section 212.20, Florida Statutes, as amended

20  by section 35 of chapter 2000-260, Laws of Florida, are

21  amended to read:

22         212.20  Funds collected, disposition; additional powers

23  of department; operational expense; refund of taxes

24  adjudicated unconstitutionally collected.--

25         (6)  Distribution of all proceeds under this chapter

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

27         (b)  Proceeds from discretionary sales surtaxes imposed

28  pursuant to ss. 212.054 and 212.055, except those distributed

29  under s. 212.20(6)(e)7.e., shall be reallocated to the

30  Discretionary Sales Surtax Clearing Trust Fund.

31

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    Florida Senate - 2001                           CS for SB 1482
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  1         (e)  The proceeds of all other taxes and fees imposed

  2  pursuant to this chapter or remitted pursuant to s.

  3  202.18(1)(b) and (2)(b) shall be distributed as follows:

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

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

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

  7  other taxes and fees imposed pursuant to this chapter or

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

  9  deposited in monthly installments into the General Revenue

10  Fund.

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

12  the Solid Waste Management Trust Fund.

13         3.  After the distribution under subparagraphs 1. and

14  2., 9.653 percent of the amount remitted by a sales tax dealer

15  located within a participating county pursuant to s. 218.61

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

17  Tax Clearing Trust Fund.

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

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

20  Government Half-cent Sales Tax Clearing Trust Fund and

21  distributed pursuant to s. 218.65.

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

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

24  percent of the available proceeds pursuant to this paragraph

25  shall be transferred monthly to the Revenue Sharing Trust Fund

26  for Counties pursuant to s. 218.215.

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

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

29  1.0715 percent of the available proceeds pursuant to this

30  paragraph shall be transferred monthly to the Revenue Sharing

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

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    Florida Senate - 2001                           CS for SB 1482
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  1  total revenue to be distributed pursuant to this subparagraph

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

  3  Sharing Trust Fund for Municipalities and the Municipal

  4  Financial Assistance Trust Fund in state fiscal year

  5  1999-2000, no municipality shall receive less than the amount

  6  due from the Revenue Sharing Trust Fund for Municipalities and

  7  the Municipal Financial Assistance Trust Fund in state fiscal

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

  9  less than the amount received in combination from the Revenue

10  Sharing Trust Fund for Municipalities and the Municipal

11  Financial Assistance Trust Fund in state fiscal year

12  1999-2000, each municipality shall receive an amount

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

14  1999-2000.

15         7.  Of the remaining proceeds:

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

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

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

19  part shall be distributed to each county.  The distribution

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

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

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

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

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

25  district school board, special district, or a municipal

26  government, such payment shall continue until such time that

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

28  covenants with holders of bonds or other instruments of

29  indebtedness issued by local governments, special districts,

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

31  not the intent of this subparagraph to adversely affect the

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    Florida Senate - 2001                           CS for SB 1482
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  1  rights of those holders or relieve local governments, special

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

  3  obligations as a result of previous pledges or assignments or

  4  trusts entered into which obligated funds received from the

  5  distribution to county governments under then-existing s.

  6  550.135.  This distribution specifically is in lieu of funds

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

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

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

10  certified as a "facility for a new professional sports

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

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

13  distributed monthly by the department to each applicant that

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

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

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

17  all certified facilities for a retained spring training

18  franchise. Distributions shall begin 60 days following such

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

20  Nothing contained in this paragraph shall be construed to

21  allow an applicant certified pursuant to s. 288.1162 to

22  receive more in distributions than actually expended by the

23  applicant for the public purposes provided for in s.

24  288.1162(6). However, a certified applicant is entitled to

25  receive distributions up to the maximum amount allowable and

26  undistributed under this section for additional renovations

27  and improvements to the facility for the franchise without

28  additional certification.

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

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

31  Revenue that an applicant has been certified as the

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    Florida Senate - 2001                           CS for SB 1482
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  1  professional golf hall of fame pursuant to s. 288.1168 and is

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

  3  up to 300 months, to the applicant.

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

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

  6  Revenue that the applicant has been certified as the

  7  International Game Fish Association World Center facility

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

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

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

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

12  $999,996 shall be made, after certification and before July 1,

13  2000.

14         e.  Every dealer conducting business at a fixed

15  location at the Kennedy Space Center or Cape Canaveral Air

16  Station and selling admissions to the Kennedy Space Center or

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

18  a contract with the National Aeronautics and Space

19  Administration or pursuant to a subcontract thereto, shall

20  file returns each month in accordance with this

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

22  return each month which reports, separately from any other

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

24  admissions to the Kennedy Space Center or Cape Canaveral Air

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

26  location, together with sales at retail of tangible personal

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

28  collected with respect to such admissions and sales. All

29  amounts due under this chapter with respect to such

30  transactions shall be timely remitted to the department. The

31  dealer shall simultaneously file a copy of the return with the

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    Florida Senate - 2001                           CS for SB 1482
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  1  Florida Commercial Space Financing Corporation, a copy with

  2  the Spaceport Florida Authority, and a copy with the director

  3  of the Office of Tourism, Trade, and Economic Development, all

  4  of which return copies and information therein shall be

  5  subject to the same confidentiality provisions as are

  6  applicable to returns and information filed with the

  7  department pursuant to s. 213.053. The taxes due with respect

  8  to such admissions and sales of tangible personal property

  9  shall be distributed as follows: each month the department

10  shall distribute to the Florida Commercial Space Financing

11  Corporation one-half of all such proceeds collected and

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

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

14  the Spaceport Florida Authority. The funds distributed to the

15  Florida Commercial Space Financing Corporation shall be used

16  solely for funding aerospace infrastructure as defined in this

17  sub-subparagraph. The funds distributed to the Spaceport

18  Florida Authority shall be used solely for aerospace

19  infrastructure funding purposes based on recommendations made

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

21  Trade, and Economic Development. Proposals for aerospace

22  infrastructure funding through the authority shall be

23  submitted to the Space Industry Committee created pursuant to

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

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

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

27  Development delineating the committee's recommendation for

28  prioritizing those proposals that it has reviewed. The

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

30  Development shall take into consideration the prioritization

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

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    Florida Senate - 2001                           CS for SB 1482
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  1  John F. Kennedy Space Center, the Commander of the 45th Space

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

  3  serve as official liaisons to the Space Industry Committee in

  4  a nonfiduciary, nonvoting advisory role. The committee

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

  6  also realizes that these persons' fiduciary duties remain with

  7  the Federal Government. In the event the department collects

  8  any additional amounts under this chapter with respect to any

  9  transactions for which a separate return is required by this

10  sub-subparagraph, the proceeds shall, within 30 days following

11  collection, be distributed equally by the department to the

12  Florida Commercial Space Financing Corporation and the

13  Spaceport Florida Authority for the uses specified in this

14  sub-subparagraph. For purposes of this sub-subparagraph,

15  "aerospace infrastructure" means land, buildings and other

16  improvements, fixtures, machinery, equipment, instruments, and

17  software that will improve the state's capability to support,

18  expand, or attract the launch, construction, processing,

19  refurbishment, or manufacturing of rockets, missiles,

20  capsules, spacecraft, satellites, satellite control

21  facilities, ground support equipment and related tangible

22  personal property, launch vehicles, modules, space stations or

23  components destined for space station operation, and space

24  flight research and development facilities, instruments, and

25  equipment, together with any engineering, permitting, and

26  other expenses directly related to such land, buildings,

27  improvements, fixtures, machinery, equipment, instruments, or

28  software. Nothing in this sub-subparagraph shall be construed

29  as affecting any dealer's liability for other taxes imposed by

30  and due under this chapter.

31

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    Florida Senate - 2001                           CS for SB 1482
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  1         8.  All other proceeds shall remain with the General

  2  Revenue Fund.

  3         Section 5.  The Department of Revenue is authorized to

  4  promulgate rules implementing the provisions of this act.

  5         Section 6.  This act shall take effect July 1, 2001,

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

  7

  8          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
  9                         Senate Bill 1482

10

11  The committee substitute makes the following changes to SB
    1482:
12
    1)    Provides that this act may be cited as the "Aerospace
13        Infrastructure Reinvestment Act."

14  2)    Specifies that the confidentiality provisions applicable
          to tax return copies and information submitted by
15        dealers to the Department of Revenue (department), the
          Florida Commercial Space Financing Corporation
16        (corporation), the Spaceport Florida Authority
          (Spaceport Florida), and the director of the Office of
17        Tourism, Trade, and Economic Development be pursuant to
          s. 213.053, F.S.
18
    3)    Amends s. 212.20(6)(b), F.S., to clarify that the
19        proceeds distributed to the corporation and Spaceport
          Florida should include the proceeds from discretionary
20        sales surtaxes generated by applicable dealers.

21  4)    Clarifies that the department shall distribute
          "proceeds" (instead of "taxes") to the corporation and
22        Spaceport Florida each month. Although unaffected by
          this committee substitute, s. 212.20(5)(a), F.S.,
23        defines "proceeds" as "all tax or fee revenue collected
          or received by the department, including interest and
24        penalties."

25  5)    Clarifies that all "amounts due under this chapter [ch.
          212, F.S.]" with respect to certain transactions
26        (instead of all "taxes due" with respect to certain
          transactions) shall be remitted to the department.
27
    6)    Clarifies that, in the event the department collects any
28        additional "amounts under this chapter [ch. 212, F.S.]"
          (instead of any additional "taxes, interest, and
29        penalties") with respect to any transactions for which a
          separate return is required, the "proceeds" (instead of
30        "such taxes, interest, and penalties") shall, within 30
          days following collection, be distributed equally by the
31        department to the corporation and Spaceport Florida.

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