House Bill hb1419c1

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    Florida House of Representatives - 2002             CS/HB 1419

        By the Fiscal Responsibility Council and Representatives
    Johnson and Heyman





  1                      A bill to be entitled

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

  3         other transactions; amending s. 212.20, F.S.;

  4         providing for distribution of a portion of

  5         revenues from the tax on sales, use, and other

  6         transactions to specified units of local

  7         government owning eligible convention centers;

  8         creating s. 288.1171, F.S.; providing for

  9         certification of units of local government

10         owning eligible convention centers by the

11         Office of Tourism, Trade and Economic

12         Development of the Executive Office of the

13         Governor; providing a definition; providing

14         requirements for certification; requiring the

15         office to adopt specified rules; providing for

16         use of proceeds distributed to units of local

17         government under the act; providing for audits

18         by the Department of Revenue; providing for

19         revocation of certification; providing an

20         effective date.

21

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

23

24         Section 1.  Paragraph (d) of subsection (6) of section

25  212.20, Florida Statutes, is amended to read:

26         212.20  Funds collected, disposition; additional powers

27  of department; operational expense; refund of taxes

28  adjudicated unconstitutionally collected.--

29         (6)  Distribution of all proceeds under this chapter

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

31

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  1         (d)  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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  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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  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 House of Representatives - 2002             CS/HB 1419

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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.  The department shall distribute monthly to units of

15  local government that have been certified as owning eligible

16  convention centers pursuant to s. 288.1171 an amount equal to

17  one-half of the proceeds, as defined in s. 212.20(5)(a),

18  received and collected in the previous month by the department

19  under the provisions of this chapter which are generated by

20  such eligible convention centers and remitted on their sales

21  and use tax returns.  The total distribution to each unit of

22  local government shall not exceed $3 million per state fiscal

23  year.  Distributions shall begin 60 days following

24  notification of certification by the Office of Tourism, Trade,

25  and Economic Development pursuant to s. 288.1171 and shall

26  continue for not more than 30 years.  Distributions shall be

27  used solely to encourage and provide economic development for

28  the attraction, recruitment, and retention of high-technology,

29  manufacturing, research and development, and tourism

30  industries as designated by the unit of local government by

31  resolution of its governing body.

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  1         8.  All other proceeds shall remain with the General

  2  Revenue Fund.

  3         Section 2.  Section 288.1171, Florida Statutes, is

  4  created to read:

  5         288.1171  Convention centers owned by units of local

  6  government; certification as owning eligible convention

  7  centers; duties.--

  8         (1)  The Office of Tourism, Trade and Economic

  9  Development shall serve as the state agency for screening

10  applicants for state funding pursuant to s. 212.20(6)(d)7.e.

11  and for certifying an applicant as owning an eligible

12  convention center.

13         (2)  The Office of Tourism, Trade and Economic

14  Development shall adopt rules pursuant to ss. 120.536(1) and

15  120.54 for the receipt and processing of applications for

16  funding pursuant to s. 212.20(6)(d)7.e.

17         (3)  As used in this section, the term "eligible

18  convention center" means a publicly owned facility having

19  exhibition space in excess of 75,000 square feet, the primary

20  function of which is to host meetings, conventions, or trade

21  shows.

22         (4)  Prior to certifying an applicant as owning an

23  eligible convention center, the Office of Tourism, Trade, and

24  Economic Development must determine that:

25         (a)  The unit of local government, as defined in s.

26  218.369, owns an eligible convention center.

27         (b)  The convention center contains more than 75,000

28  square feet of exhibit space.

29         (c)  The unit of local government in which the

30  convention center is located has certified by resolution after

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  1  a public hearing that the application serves a public purpose

  2  pursuant to subsection (7).

  3         (d)  The convention center is located in a county that

  4  is levying a tourist development tax pursuant to s. 125.0104.

  5         (5)  Upon certification of an applicant, the Office of

  6  Tourism, Trade and Economic Development shall notify the

  7  executive director of the Department of Revenue of such

  8  certification by means of an official letter granting

  9  certification.  The Department of Revenue shall not begin

10  distributing proceeds until 60 days following notice by the

11  Office of Tourism, Trade and Economic Development that a unit

12  of local government has been certified as owning an eligible

13  convention center.

14         (6)  No applicant previously certified under any

15  provision of this section who has received proceeds under such

16  certification shall be eligible for an additional

17  certification.

18         (7)  A unit of local government certified as owning an

19  eligible convention center may use proceeds provided pursuant

20  to s. 212.20(6)(d)7.e. solely to encourage and provide

21  economic development for the attraction, recruitment, and

22  retention of high-technology, manufacturing, research and

23  development, and tourism industries as designated by the unit

24  of local government by resolution of its governing body.

25         (8)  The Department of Revenue may audit as provided in

26  s. 213.34 to verify that the distributions pursuant to this

27  section have been expended as required in this section.  Such

28  information is subject to the confidentiality requirements of

29  chapter 213.  If the Department of Revenue determines that the

30  distributions have not been expended as required by this

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  1  section, it may pursue recovery of such proceeds pursuant to

  2  the laws and rules governing the assessment of taxes.

  3         (9)  Failure to use the proceeds as provided in this

  4  section shall be grounds for revoking certification.

  5         Section 3.  This act shall take effect October 1, 2002.

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