HOUSE AMENDMENT
                                 Bill No. CS for SB 1692, 1st Eng.
    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) Kyle offered the following:
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13         Amendment to Amendment (365109) (with title amendment) 
14         On page 8, between lines 26 and 27, of the amendment
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16  insert:  
17         Section 6.  Subsection (3) of section 550.0951, Florida
18  Statutes, is amended to read:
19         550.0951  Payment of daily license fee and taxes.--
20         (3)  TAX ON HANDLE.--Each permitholder shall pay a tax
21  on contributions to pari-mutuel pools, the aggregate of which
22  is hereinafter referred to as "handle," on races or games
23  conducted by the permitholder. The tax is imposed daily and is
24  based on the total contributions to all pari-mutuel pools
25  conducted during the daily performance.  If a permitholder
26  conducts more than one performance daily, the tax is imposed
27  on each performance separately.
28         (a)  The tax on handle for quarter horse racing is 1.0
29  percent of the handle.
30         (b)1.  The tax on handle for dogracing is 5.5 percent
31  of the handle, except that for live charity performances held
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    File original & 9 copies    05/02/01                          
    hri0001                     05:36 pm         01692-0073-860769

HOUSE AMENDMENT Bill No. CS for SB 1692, 1st Eng. Amendment No. ___ (for drafter's use only) 1 pursuant to s. 550.0351, and for intertrack wagering on such 2 charity performances at a guest greyhound track within the 3 market area of the host, the tax is 7.6 percent of the handle. 4 2. The tax on handle for jai alai is 7.1 percent of 5 the handle. 6 (c)1. The tax on handle for intertrack wagering is 2.0 7 percent of the handle if the host track is a horse track, 3.3 8 percent if the host track is a harness track, 5.5 percent if 9 the host track is a dog track, and 7.1 percent if the host 10 track is a jai alai fronton. The tax on handle for intertrack 11 wagering is 0.5 percent if the host track and the guest track 12 are thoroughbred permitholders or if the guest track is 13 located outside the market area of the host track and within 14 the market area of a throughbred permitholder currently 15 conducting a live race meet or if the guest track is located 16 outside the market area of the host track and the guest track 17 is located in any area of the state in which there are only 18 three permitholders, all of which are greyhound permitholders, 19 located in three contiguous counties or if the guest track is 20 located in a county in which there is only one permitholder, 21 which permitholder is a greyhound track, and is situated 22 within 125 miles of a standardbred horseracing permitholder. 23 The tax on handle for intertrack wagering on rebroadcasts of 24 simulcast thoroughbred horseraces is 2.4 percent of the handle 25 and 1.5 percent of the handle for intertrack wagering on 26 rebroadcasts of simulcast harness horseraces. The tax shall 27 be deposited into the Pari-mutuel Wagering Trust Fund. 28 2. The tax on handle for intertrack wagers accepted by 29 any dog track located in an area of the state in which there 30 are only three permitholders, all of which are greyhound 31 permitholders, located in three contiguous counties, from any 2 File original & 9 copies 05/02/01 hri0001 05:36 pm 01692-0073-860769
HOUSE AMENDMENT Bill No. CS for SB 1692, 1st Eng. Amendment No. ___ (for drafter's use only) 1 greyhound permitholder also located within such area or any 2 dog track or jai alai fronton located as specified in s. 3 550.615(6) or (9), on races or games received from the same 4 class of permitholder located within the same market area is 5 3.9 percent if the host facility is a greyhound permitholder 6 and, if the host facility is a jai alai permitholder, the rate 7 shall be 6.1 percent except that it shall be 2.3 percent on 8 handle at such time as the total tax on intertrack handle paid 9 to the division by the permitholder during the current state 10 fiscal year exceeds the total tax on intertrack handle paid to 11 the division by the permitholder during the 1992-1993 state 12 fiscal year. 13 (d) Notwithstanding any other provision of this 14 chapter, in order to protect the Florida jai alai industry, 15 effective July 1, 2000, a jai alai permitholder may not be 16 taxed on live handle at a rate higher than 2 percent. 17 18 19 ================ T I T L E A M E N D M E N T =============== 20 And the title is amended as follows: 21 On page 10, line 9, after the semicolon, of the 22 amendment insert: 23 amending s. 550.0951(3), F.S., revising the 24 applicability of intertrack wagering tax rates; 25 26 27 28 29 30 31 3 File original & 9 copies 05/02/01 hri0001 05:36 pm 01692-0073-860769