HOUSE AMENDMENT
Bill No. HB 1749, 2nd 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) Johnson offered the following:
12
13 Amendment to Senate Amendment (801068) (with title
14 amendment)
15 On page 1, between lines 16 and 17,
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17 insert:
18 Section 1. If section 35 of chapter 2000-260, Laws of
19 Florida, is repealed by section 58 of said chapter, paragraph
20 (e) of subsection (6) of section 212.20, Florida Statutes, is
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 shall be as follows:
27 (e) The proceeds of all other taxes and fees imposed
28 pursuant to this chapter shall be distributed as follows:
29 1. In any fiscal year, the greater of $500 million,
30 minus an amount equal to 4.6 percent of the proceeds of the
31 taxes collected pursuant to chapter 201, or 5 percent of all
1
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HOUSE AMENDMENT
Bill No. HB 1749, 2nd Eng.
Amendment No. ___ (for drafter's use only)
1 other taxes and fees imposed pursuant to this chapter shall be
2 deposited in monthly installments into the General Revenue
3 Fund.
4 2. Two-tenths of one percent shall be transferred to
5 the Solid Waste Management Trust Fund.
6 3. After the distribution under subparagraphs 1. and
7 2., 9.653 percent of the amount remitted by a sales tax dealer
8 located within a participating county pursuant to s. 218.61
9 shall be transferred into the Local Government Half-cent Sales
10 Tax Clearing Trust Fund.
11 4. After the distribution under subparagraphs 1., 2.,
12 and 3., 0.065 percent shall be transferred to the Local
13 Government Half-cent Sales Tax Clearing Trust Fund and
14 distributed pursuant to s. 218.65.
15 5. For proceeds received after July 1, 2000, and after
16 the distributions under subparagraphs 1., 2., 3., and 4., 2.25
17 percent of the available proceeds pursuant to this paragraph
18 shall be transferred monthly to the Revenue Sharing Trust Fund
19 for Counties pursuant to s. 218.215.
20 6. For proceeds received after July 1, 2000, and after
21 the distributions under subparagraphs 1., 2., 3., and 4.,
22 1.0715 percent of the available proceeds pursuant to this
23 paragraph shall be transferred monthly to the Revenue Sharing
24 Trust Fund for Municipalities pursuant to s. 218.215. If the
25 total revenue to be distributed pursuant to this subparagraph
26 is at least as great as the amount due from the Revenue
27 Sharing Trust Fund for Municipalities and the Municipal
28 Financial Assistance Trust Fund in state fiscal year
29 1999-2000, no municipality shall receive less than the amount
30 due from the Revenue Sharing Trust Fund for Municipalities and
31 the Municipal Financial Assistance Trust Fund in state fiscal
2
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HOUSE AMENDMENT
Bill No. HB 1749, 2nd Eng.
Amendment No. ___ (for drafter's use only)
1 year 1999-2000. If the total proceeds to be distributed are
2 less than the amount received in combination from the Revenue
3 Sharing Trust Fund for Municipalities and the Municipal
4 Financial Assistance Trust Fund in state fiscal year
5 1999-2000, each municipality shall receive an amount
6 proportionate to the amount it was due in state fiscal year
7 1999-2000.
8 7. Of the remaining proceeds:
9 a. Beginning July 1, 2000, and in each fiscal year
10 thereafter, the sum of $29,915,500 shall be divided into as
11 many equal parts as there are counties in the state, and one
12 part shall be distributed to each county. The distribution
13 among the several counties shall begin each fiscal year on or
14 before January 5th and shall continue monthly for a total of 4
15 months. If a local or special law required that any moneys
16 accruing to a county in fiscal year 1999-2000 under the
17 then-existing provisions of s. 550.135 be paid directly to the
18 district school board, special district, or a municipal
19 government, such payment shall continue until such time that
20 the local or special law is amended or repealed. The state
21 covenants with holders of bonds or other instruments of
22 indebtedness issued by local governments, special districts,
23 or district school boards prior to July 1, 2000, that it is
24 not the intent of this subparagraph to adversely affect the
25 rights of those holders or relieve local governments, special
26 districts, or district school boards of the duty to meet their
27 obligations as a result of previous pledges or assignments or
28 trusts entered into which obligated funds received from the
29 distribution to county governments under then-existing s.
30 550.135. This distribution specifically is in lieu of funds
31 distributed under s. 550.135 prior to July 1, 2000.
3
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HOUSE AMENDMENT
Bill No. HB 1749, 2nd Eng.
Amendment No. ___ (for drafter's use only)
1 b. The department shall distribute $166,667 monthly
2 pursuant to s. 288.1162 to each applicant that has been
3 certified as a "facility for a new professional sports
4 franchise" or a "facility for a retained professional sports
5 franchise" pursuant to s. 288.1162. Up to $41,667 shall be
6 distributed monthly by the department to each applicant that
7 has been certified as a "facility for a retained spring
8 training franchise" pursuant to s. 288.1162; however, not more
9 than $208,335 may be distributed monthly in the aggregate to
10 all certified facilities for a retained spring training
11 franchise. Distributions shall begin 60 days following such
12 certification and shall continue for not more than 30 years.
13 Nothing contained in this paragraph shall be construed to
14 allow an applicant certified pursuant to s. 288.1162 to
15 receive more in distributions than actually expended by the
16 applicant for the public purposes provided for in s.
17 288.1162(6). However, a certified applicant is entitled to
18 receive distributions up to the maximum amount allowable and
19 undistributed under this section for additional renovations
20 and improvements to the facility for the franchise without
21 additional certification.
22 c. Beginning 30 days after notice by the Office of
23 Tourism, Trade, and Economic Development to the Department of
24 Revenue that an applicant has been certified as the
25 professional golf hall of fame pursuant to s. 288.1168 and is
26 open to the public, $166,667 shall be distributed monthly, for
27 up to 300 months, to the applicant.
28 d. Beginning 30 days after notice by the Office of
29 Tourism, Trade, and Economic Development to the Department of
30 Revenue that the applicant has been certified as the
31 International Game Fish Association World Center facility
4
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HOUSE AMENDMENT
Bill No. HB 1749, 2nd Eng.
Amendment No. ___ (for drafter's use only)
1 pursuant to s. 288.1169, and the facility is open to the
2 public, $83,333 shall be distributed monthly, for up to 168
3 months, to the applicant. This distribution is subject to
4 reduction pursuant to s. 288.1169. A lump sum payment of
5 $999,996 shall be made, after certification and before July 1,
6 2000.
7 e. Beginning 30 days after notice by the Office of
8 Tourism, Trade, and Economic Development to the Department of
9 Revenue that an applicant has been certified as a certified
10 sports industry economic development project pursuant to s.
11 288.113, and has generated new sales tax revenues that have
12 been remitted to the state during the prior twelve months, a
13 monthly sales tax reimbursement payment in the amount set
14 forth in the notice by the Office of Tourism, Trade and
15 Economic Development, based on actual sales tax generated over
16 a 12-month period, shall be distributed to the applicant until
17 the certification expires or notice is received by the
18 department from the Office of Tourism, Trade, and Economic
19 Development of a change in the applicant's certification
20 status or in the certified monthly payment amount. The amount
21 of the monthly sales tax reimbursement distribution shall be
22 adjusted beginning 30 days after notice by the Office of
23 Tourism, Trade, and Economic Development that the applicant is
24 to receive a reduced or increased sales tax reimbursement
25 payment.
26 8. All other proceeds shall remain with the General
27 Revenue Fund.
28 Section 2. If section 35 of chapter 2000-260, Laws of
29 Florida, is not repealed by section 58 of said chapter,
30 paragraph (e) of subsection (6) of section 212.20, Florida
31 Statutes, is amended to read:
5
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HOUSE AMENDMENT
Bill No. HB 1749, 2nd Eng.
Amendment No. ___ (for drafter's use only)
1 212.20 Funds collected, disposition; additional powers
2 of department; operational expense; refund of taxes
3 adjudicated unconstitutionally collected.--
4 (6) Distribution of all proceeds under this chapter
5 and s. 202.18(1)(b) and (2)(b) shall be as follows:
6 (e) The proceeds of all other taxes and fees imposed
7 pursuant to this chapter or remitted pursuant to s.
8 202.18(1)(b) and (2)(b) shall be distributed as follows:
9 1. In any fiscal year, the greater of $500 million,
10 minus an amount equal to 4.6 percent of the proceeds of the
11 taxes collected pursuant to chapter 201, or 5 percent of all
12 other taxes and fees imposed pursuant to this chapter or
13 remitted pursuant to s. 202.18(1)(b) and (2)(b) 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.
6
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HOUSE AMENDMENT
Bill No. HB 1749, 2nd Eng.
Amendment No. ___ (for drafter's use only)
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
7
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HOUSE AMENDMENT
Bill No. HB 1749, 2nd Eng.
Amendment No. ___ (for drafter's use only)
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
8
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HOUSE AMENDMENT
Bill No. HB 1749, 2nd Eng.
Amendment No. ___ (for drafter's use only)
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. Beginning 30 days after notice by the Office of
20 Tourism, Trade, and Economic Development to the Department of
21 Revenue that an applicant has been certified as a certified
22 sports industry economic development project pursuant to s.
23 288.113, and has generated new sales tax revenues that have
24 been remitted to the state during the prior twelve months, a
25 monthly sales tax reimbursement payment in the amount set
26 forth in the notice by the Office of Tourism, Trade and
27 Economic Development, based on actual sales tax generated over
28 a 12-month period, shall be distributed to the applicant until
29 the certification expires or notice is received by the
30 department from the Office of Tourism, Trade, and Economic
31 Development of a change in the applicant's certification
9
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HOUSE AMENDMENT
Bill No. HB 1749, 2nd Eng.
Amendment No. ___ (for drafter's use only)
1 status or in the certified monthly payment amount. The amount
2 of the monthly sales tax reimbursement distribution shall be
3 adjusted beginning 30 days after notice by the Office of
4 Tourism, Trade, and Economic Development that the applicant is
5 to receive a reduced or increased sales tax reimbursement
6 payment.
7 8. All other proceeds shall remain with the General
8 Revenue Fund.
9 Section 3. Paragraph (k) of subsection (7) of section
10 213.053, Florida Statutes, is amended to read:
11 213.053 Confidentiality and information sharing.--
12 (7) Notwithstanding any other provision of this
13 section, the department may provide:
14 (k) Payment information relative to chapters 199, 201,
15 212, 220, and 221 to the Office of Tourism, Trade, and
16 Economic Development in its administration of the tax refund
17 program for qualified defense contractors authorized by s.
18 288.1045, and the tax refund program for qualified target
19 industry businesses authorized by s. 288.106, and the sales
20 tax reimbursement program for certified sports industry
21 economic development projects authorized by s. 288.113.
22 Section 4. Section 288.113, Florida Statutes, is
23 created to read:
24 288.113 Tax reimbursement program for certified sports
25 industry economic development projects.--
26 (1) LEGISLATIVE FINDINGS AND DECLARATIONS.--The
27 Legislature finds that attracting, retaining, and providing
28 favorable conditions for the growth of certified sports
29 industry economic development projects provides high-quality
30 employment opportunities for residents of the state, increases
31 tourism, and enhances the economic foundations of the state.
10
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HOUSE AMENDMENT
Bill No. HB 1749, 2nd Eng.
Amendment No. ___ (for drafter's use only)
1 It is the policy of the state to encourage the growth of
2 high-value-added employment to the economic base by providing
3 a sales tax reimbursement to certified sports industry
4 economic development projects that create new employment
5 opportunities and generate new sales tax dollars by expanding
6 businesses within the state or by bringing new businesses to
7 the state.
8 (2) DEFINITIONS.--As used in this section:
9 (a) "Certified sports industry economic development
10 project" or "project" means any amateur sports business that
11 develops, operates, attracts, and retains multiyear amateur
12 sporting events that generate new sales taxes for the state,
13 has submitted a properly completed application to the Office
14 of Tourism, Trade, and Economic Development, and has
15 subsequently been certified by that office as a certified
16 sports industry economic development project.
17 (b) "Sales tax reimbursement" means the monthly amount
18 to be distributed through a reimbursement to a certified
19 sports industry economic development project pursuant to s.
20 212.20. Such amount shall be determined by the Office of
21 Tourism, Trade, and Economic Development as provided in this
22 section.
23 (3) AMATEUR SPORTS BUSINESS ELIGIBLE TO APPLY.--
24 (a) Any amateur sports business that develops,
25 operates, attracts, and retains multiyear amateur sporting
26 events that generate new sales taxes for the state may submit
27 to the Office of Tourism, Trade, and Economic Development an
28 application for approval as a certified sports industry
29 economic development project for the purpose of receiving a
30 sales tax reimbursement on new sales taxes generated by
31 increased new business and tourism activity directly
11
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HOUSE AMENDMENT
Bill No. HB 1749, 2nd Eng.
Amendment No. ___ (for drafter's use only)
1 attributable to the proposed amateur sports industry economic
2 development project.
3 (b) The number of certified sports industry economic
4 development projects shall not exceed three until June 30,
5 2006, and thereafter only one new certified sports industry
6 economic development project may be certified by the Office of
7 Tourism, Trade, and Economic Development each year.
8 (4) SALES TAX REIMBURSEMENT AND AUTHORIZED
9 AMOUNT.--Pursuant to s. 212.20, each certified sports industry
10 economic development project shall be eligible for a monthly
11 distribution of its sales tax reimbursement in the amount
12 determined by its sales tax reimbursement agreement with the
13 Office of Tourism, Trade, and Economic Development. The
14 amount shall be based on new sales tax revenues generated
15 under chapter 212 by increased new business and tourism
16 activity directly attributable to the project as determined
17 using the sports economic impact model and, subject to other
18 restrictions, returns 50 percent of that amount to the
19 project. The total amount of sales tax reimbursement for all
20 fiscal years estimated for each project shall not exceed 50
21 percent of the cost of the project as determined by the Office
22 of Tourism, Trade, and Economic Development in the
23 certification process set forth in subsection (6). The
24 annualized amount of the monthly distribution shall be
25 calculated by the Office of Tourism, Trade, and Economic
26 Development and specified in the applicant's sales tax
27 reimbursement agreement. Annual payment amounts shall be no
28 less than $500,000 and no more than $2 million, unless the
29 Office of Tourism, Trade, and Economic Development reduces
30 payments below $500,000 under its authority to decertify a
31 project as discussed in subsection (6).
12
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HOUSE AMENDMENT
Bill No. HB 1749, 2nd Eng.
Amendment No. ___ (for drafter's use only)
1 (5) AUTHORIZED USE OF SALES TAX REIMBURSEMENT
2 PAYMENTS.--After entering into a sales tax reimbursement
3 agreement under subsection (7), a certified sports industry
4 economic development project may receive a sales tax
5 reimbursement for:
6 (a) Developing and implementing any component of the
7 project's sports events and activities;
8 (b) Constructing, reconstructing, renovating,
9 furnishing, equipping, or operating the project's facilities
10 or events;
11 (c) Pledging payments or debt service on or funding
12 debt service reserve funds, arbitrage rebate obligations, or
13 other amounts payable with respect to bonds for the project's
14 activities and facilities; or
15 (d) Paying the cost of relocating the project's
16 corporate headquarters into the state.
17 (6) CERTIFICATION, RECERTIFICATION, AND
18 DECERTIFICATION PROCEDURE.--
19 (a) The Office of Tourism, Trade, and Economic
20 Development shall establish a certification process by which a
21 proposed amateur sports industry economic development project
22 may be approved by the office as a certified sports industry
23 economic development project that is eligible to receive
24 economic development incentives in the form of a sales tax
25 reimbursement of a percentage of new sales taxes that have
26 been generated and remitted to the state as a result of the
27 certified sports industry economic development project.
28 (b) Before certifying an applicant under this
29 subsection, the Office of Tourism, Trade, and Economic
30 Development shall determine that the applicant has:
31 1. Completed an independent analysis or study,
13
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HOUSE AMENDMENT
Bill No. HB 1749, 2nd Eng.
Amendment No. ___ (for drafter's use only)
1 verified by the Office of Tourism, Trade, and Economic
2 Development, which demonstrates that the proposed amateur
3 sports industry economic development project will generate a
4 minimum of $1 million annually in new sales tax revenues over
5 a multiyear period.
6 2. Received commitments for amateur sports activities
7 which demonstrate that the proposed amateur sports economic
8 development project will bring to this state on a multiyear
9 basis new proposed amateur sports economic development project
10 activities that will generate a minimum of $1 million in new
11 sales tax revenues annually, as verified by the Office of
12 Tourism, Trade, and Economic Development.
13 3. Demonstrated that the applicant has provided, is
14 capable of providing, or has financial or other commitments to
15 provide more than one-half of the costs incurred in or related
16 to the development of the proposed amateur sports industry
17 economic development project.
18 (c) An amateur sports business that has previously
19 been certified under this section and has received a sales tax
20 reimbursement under that certification is ineligible for
21 additional certification.
22 (d) Upon determining that a proposed amateur sports
23 industry economic development project meets the established
24 criteria for approval as a certified sports industry economic
25 development project and qualifies for a sales tax
26 reimbursement, the Office of Tourism, Trade, and Economic
27 Development shall issue to the applicant a letter of
28 certification that stipulates the terms of the sales tax
29 reimbursement agreement and the penalties for failing to
30 comply with those terms.
31 (e) The Office of Tourism, Trade, and Economic
14
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HOUSE AMENDMENT
Bill No. HB 1749, 2nd Eng.
Amendment No. ___ (for drafter's use only)
1 Development shall deny the application of an amateur sports
2 business to be a certified sports industry economic
3 development project if the office determines that the proposed
4 project does not meet the established criteria for approval.
5 (f) The Office of Tourism, Trade, and Economic
6 Development shall develop a standardized form for an amateur
7 sports business to complete in applying for certification as a
8 certified sports industry economic development project. The
9 application shall include, but shall not be limited to,
10 relevant information on employment and job creation, proposed
11 budgets, contracts for multiyear events and projects, project
12 financing, and other information requested by the office. The
13 application may be distributed to applicants by the Office of
14 Tourism, Trade, and Economic Development, and all completed
15 applications shall be processed by the office.
16 (g) Initial certification for a sales tax
17 reimbursement under this section is valid for 120 months.
18 Subsequent to the initial certification period, the certified
19 sports industry economic development project is eligible for
20 two periods of recertification, each of which is valid for 60
21 months. A project shall request recertification 12 months
22 before the expiration of the certificate.
23 (h) A certified sports industry economic development
24 project may request recertification after the initial
25 certification period to be requalified for certification as a
26 certified sports industry economic development project for a
27 period not to exceed 240 months.
28 (i) The Office of Tourism, Trade, and Economic
29 Development shall recertify, before the end of the first
30 10-year period, that the certified sports industry economic
31 development project is operational and that the project is
15
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HOUSE AMENDMENT
Bill No. HB 1749, 2nd Eng.
Amendment No. ___ (for drafter's use only)
1 meeting the minimum projections for sales tax revenues as
2 required at the time of original certification. If the project
3 is not recertified during this 10-year review period as
4 meeting the minimum projections, funding shall be adjusted
5 until certification criteria are met. If the project fails to
6 generate annual sales tax revenues pursuant to its sales tax
7 reimbursement agreement with the Office of Tourism, Trade, and
8 Economic Development, the amount of revenues distributed to
9 the project under s. 212.20(6)(e)7.e. shall be reduced to the
10 amount of the taxes collected times 50 percent. If, for 2
11 consecutive years, the amount of tax revenues collected falls
12 below a minimum of $1 million per year, the project may be
13 decertified at the discretion of the Office of Tourism, Trade,
14 and Economic Development. Such a reduction shall remain in
15 effect until the sales tax revenues generated by the project
16 in a 12-month period equal or exceed $1 million.
17 (j) A project may be decertified if the Office of
18 Tourism, Trade, and Economic Development determines that the
19 amateur sports business can no longer maintain its economic
20 development activities in this state. If the project is no
21 longer in existence, or is no longer viable, as determined by
22 the project's sales tax reimbursement agreement with the
23 Office of Tourism, Trade, and Economic Development, or if the
24 project has the certificate for purposes other than those
25 authorized by this section and chapter 212, the Office of
26 Tourism, Trade, and Economic Development shall notify the
27 Department of Revenue to suspend payment for a period of 6
28 months until the project is either in compliance with the
29 sales tax reimbursement agreement or is determined to be in
30 default. In addition to other penalties imposed by law, any
31 person who knowingly and willfully falsifies an application
16
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HOUSE AMENDMENT
Bill No. HB 1749, 2nd Eng.
Amendment No. ___ (for drafter's use only)
1 for purposes other than those authorized by this section
2 commits a felony of the third degree, punishable as provided
3 in s. 775.082, s. 775.083, or s. 775.084.
4 (k) The Office of Tourism, Trade, and Economic
5 Development shall provide written notification to the
6 Department of Revenue of all certifications, recertifications,
7 and decertifications of projects and of the sales tax
8 reimbursement distribution amount each project is entitled to
9 receive.
10 (l) The Office of Tourism, Trade, and Economic
11 Development shall develop rules for the receipt and processing
12 of applications for funding pursuant to s. 212.20.
13 (7) SALES TAX REIMBURSEMENT AGREEMENT TERMS.--
14 (a) In order to qualify for sales tax reimbursement
15 from the state, each certified sports industry economic
16 development project shall enter into a written agreement with
17 the Office of Tourism, Trade, and Economic Development which
18 specifies, at a minimum:
19 1. The total number of full-time-equivalent jobs
20 created in or transferred to this state as a direct result of
21 the project, the average wage paid for those jobs, the
22 criteria that will apply to measuring the achievement of these
23 terms during the effective period of the agreement, and a time
24 schedule or plan for when such jobs will be in place and
25 operative in the state.
26 2. The maximum amount of new sales taxes estimated to
27 be generated as a result of the project, the maximum amount of
28 sales tax reimbursement that the project is eligible to
29 receive, and the maximum amount of sales tax reimbursement
30 that the project is requesting.
31 3. The budgets, financing, projections, and cost
17
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HOUSE AMENDMENT
Bill No. HB 1749, 2nd Eng.
Amendment No. ___ (for drafter's use only)
1 estimates for the sports activities and projects for which
2 reimbursement is sought.
3 (b) Compliance with the terms and conditions of the
4 sales tax reimbursement agreement is a condition precedent for
5 receiving a sales tax reimbursement each year. The terms and
6 timeframe of the agreement shall be commensurate with the
7 duration of the certification period. Failure to comply with
8 the terms and conditions of the sales tax reimbursement
9 agreement shall result in an immediate review by the Office of
10 Tourism, Trade, and Economic Development of the activities of
11 the project.
12 (c) The sales tax reimbursement shall not exceed 50
13 percent of the total project costs, amortized over a period
14 not to exceed 20 years.
15 (d) Sales tax reimbursement may be provided through
16 direct payment or other means of payment to the certified
17 sports industry economic development project, as determined in
18 the sales tax reimbursement agreement with the approval of the
19 Department of Revenue.
20 (8) ADMINISTRATION.--
21 (a) The Office of Tourism, Trade, and Economic
22 Development may verify information provided in any claim for
23 sales tax reimbursement under this section, including
24 information regarding employment and wage levels or the
25 payment of taxes under chapter 212 to the appropriate agency,
26 including the Department of Revenue, the Agency for Workforce
27 Innovation, or the appropriate local government or authority.
28 (b) To facilitate the process of monitoring and
29 auditing applications made under this program, the Office of
30 Tourism, Trade, and Economic Development may request
31 information necessary for determining a project's compliance
18
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HOUSE AMENDMENT
Bill No. HB 1749, 2nd Eng.
Amendment No. ___ (for drafter's use only)
1 with this section from the Department of Revenue, the Agency
2 for Workforce Innovation, or any local government or
3 authority. These governmental entities shall provide
4 assistance in the areas within their scope of
5 responsibilities.
6 (c) The Department of Revenue may audit as provided in
7 s. 213.34 to verify that the distributions pursuant to this
8 section have been expended as required in this section.
9 (9) RELATIONSHIP OF SALES TAX REIMBURSEMENTS TO SPORTS
10 INDUSTRY GROWTH; REPORT TO THE LEGISLATURE.--Beginning January
11 1, 2003, the Office of Tourism, Trade, and Economic
12 Development shall maintain records based on information
13 provided on taxpayer applications for certified sports
14 industry economic development projects that receive sales tax
15 reimbursements. These records shall include a statement of the
16 percentage of the overall new economic impact generated by
17 certified sports industry economic development projects and
18 the amount of funds annually reimbursed to such projects. In
19 addition, the Office of Tourism, Trade, and Economic
20 Development shall maintain data showing the annual growth in
21 Florida-based amateur sports industry businesses and the
22 number of persons employed and wages paid by such businesses.
23 The Office of Tourism, Trade, and Economic Development shall
24 report this information to the Legislature annually, no later
25 than December 1.
26 Section 5. Subsection (1) of section 288.1229, Florida
27 Statutes, is amended to read:
28 288.1229 Promotion and development of sports-related
29 industries and amateur athletics; direct-support organization;
30 powers and duties.--
31 (1) The Office of Tourism, Trade, and Economic
19
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HOUSE AMENDMENT
Bill No. HB 1749, 2nd Eng.
Amendment No. ___ (for drafter's use only)
1 Development may authorize a direct-support organization to
2 assist the office in:
3 (a) The promotion and development of the sports
4 industry and related industries for the purpose of improving
5 the economic presence of these industries in Florida.
6 (b) The promotion of amateur athletic participation
7 for the citizens of Florida and the promotion of Florida as a
8 host for national and international amateur athletic
9 competitions for the purpose of encouraging and increasing the
10 direct and ancillary economic benefits of amateur athletic
11 events and competitions.
12 (c) The attraction of amateur sports industry economic
13 development projects to this state for the purposes set forth
14 in paragraphs (a) and (b), as well as for the purposes of
15 increasing national and international media promotions and
16 attention, promoting the quality of life in the state, and
17 promoting tourism, which will have a positive effect on
18 expanding the tax base as well as creating new jobs in the
19 state.
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22 ================ T I T L E A M E N D M E N T ===============
23 And the title is amended as follows:
24 On page 20, line 12, after"Board;" of the amendment
25
26 insert:
27 amending s. 212.20, F.S.; providing for the
28 Department of Revenue to distribute sales tax
29 reimbursements to certified sports industry
30 economic development projects under certain
31 circumstances; amending s. 213.053, F.S.;
20
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HOUSE AMENDMENT
Bill No. HB 1749, 2nd Eng.
Amendment No. ___ (for drafter's use only)
1 extending the current information sharing with
2 the Office of Tourism, Trade, and Economic
3 Development to include the sales tax
4 reimbursement program for certified sports
5 industry economic development projects;
6 creating s. 288.113, F.S.; creating a tax
7 reimbursement program for certified sports
8 industry economic development projects;
9 providing legislative findings and
10 declarations; providing definitions; providing
11 eligibility criteria for amateur sports
12 businesses; prescribing the terms and amounts
13 of tax reimbursements; providing a
14 certification procedure, to be established and
15 administered by the Office of Tourism, Trade,
16 and Economic Development; providing for
17 periodic recertification; abating or reducing
18 funding in specified circumstances; providing a
19 maximum number of years for which an amateur
20 sports business may be certified; providing for
21 decertification; providing a penalty for
22 falsifying an application; providing for a tax
23 reimbursement agreement and prescribing terms
24 of the agreement; providing for annual claims
25 for reimbursement; providing duties of the
26 Department of Revenue; providing for
27 administration of the program; providing for
28 recordkeeping and submission of an annual
29 report to the Legislature; amending s.
30 288.1229, F.S.; providing an additional purpose
31 for which the Office of Tourism, Trade, and
21
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HOUSE AMENDMENT
Bill No. HB 1749, 2nd Eng.
Amendment No. ___ (for drafter's use only)
1 Economic Development may authorize a
2 direct-support organization to assist the
3 office; providing for the creation of new jobs
4 in this state;
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