Senate Bill sb1422c1

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    Florida Senate - 2002                           CS for SB 1422

    By the Committee on Regulated Industries; and Senator Garcia





    315-2296-02

  1                      A bill to be entitled

  2         An act relating to thoroughbred horse racing;

  3         amending s. 550.09515, F.S.; revising

  4         provisions governing the payment of

  5         thoroughbred horse taxes; amending s. 550.5251,

  6         F.S.; revising provisions governing

  7         thoroughbred racing permits; amending s.

  8         550.334, F.S.; revising criteria for

  9         substitutions in quarter horse races; providing

10         for retroactive application; providing an

11         effective date.

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

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15         Section 1.  Subsection (8) is added to section

16  550.09515, Florida Statutes, to read:

17         550.09515  Thoroughbred horse taxes; abandoned interest

18  in a permit for nonpayment of taxes.--

19         (8)  If a thoroughbred permitholder fails to operate

20  all performances on its 2001-2002 license, failure to pay tax

21  on handle for a full schedule of live races for those

22  performances in the 2001-2002 fiscal year does not constitute

23  failure to pay taxes on handle for a full schedule of live

24  races in a fiscal year for the purposes of subsection (3).

25  This subsection may not be construed as forgiving a

26  thoroughbred permitholder from paying taxes on performances

27  conducted at its facility pursuant to its 2001-2002 license

28  other than for failure to operate all performances on its

29  2001-2002 license.

30         Section 2.  Subsections (6) and (7) are added to

31  section 550.5251, Florida Statutes, to read:

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    Florida Senate - 2002                           CS for SB 1422
    315-2296-02




  1         550.5251  Florida thoroughbred racing; certain permits;

  2  operating days.--

  3         (6)  Notwithstanding the provisions of subsection (2),

  4  a thoroughbred permitholder who fails to operate all

  5  performances on its 2001-2002 license does not lose its right

  6  to retain its permit. Such thoroughbred permitholder is

  7  eligible for issuance of an annual license pursuant to s.

  8  550.0115 for subsequent thoroughbred racing seasons. The

  9  division shall take no disciplinary action against such

10  thoroughbred permitholder for failure to operate all licensed

11  performances for the 2001-2002 license pursuant to this

12  section or s. 550.01215. This section may not be interpreted

13  to prohibit the division from taking disciplinary action

14  against a thoroughbred permitholder for failure to pay taxes

15  on performances operated pursuant to its 2001-2002 license.

16         (7)  A thoroughbred permitholder shall file an

17  amendment with the division no later than May 31, 2002, that

18  indicates that it will not be able to operate the performances

19  scheduled on its 2002-2003 license without imposition of any

20  penalty for failure to operate all licensed performances

21  provided in this chapter.

22         Section 3.  Paragraph (a) of subsection (7) of section

23  550.334, Florida Statutes, is amended to read:

24         550.334  Quarter horse racing; substitutions.--

25         (7)(a)  Any quarter horse racing permitholder operating

26  under a valid permit issued before January 1, 2002, by the

27  division which has not been relocated after December 31, 2001,

28  to a county other than the county that appears on the original

29  permit application is authorized to substitute other races of

30  other breeds of horses which are, respectively, registered

31  with the American Paint Horse Association, Appaloosa Horse

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    Florida Senate - 2002                           CS for SB 1422
    315-2296-02




  1  Club, Arabian Horse Registry of America, Jockey Club, Palomino

  2  Horse Breeders of America, or United States Trotting

  3  Association, for no more than 50 percent of the quarter horse

  4  races daily.

  5         Section 4.  Except as otherwise expressly provided in

  6  this act, this act shall take effect upon becoming a law and

  7  apply retroactively to any thoroughbred permitholder that

  8  obtained a license for the 2001-2002 racing season.

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    Florida Senate - 2002                           CS for SB 1422
    315-2296-02




  1          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
  2                             SB 1422

  3                                 

  4  -Provides that if a thoroughbred permitholder fails to operate
    all performances on its 2001-2002 license, failure to pay tax
  5  on handle for a full schedule of live races for those
    performances does not constitute failure to pay taxes on
  6  handle for a full schedule of live races in a fiscal year for
    the purposes of subsection s. 550.09515(3), F.S. Provides that
  7  this subsection may not be construed as forgiving a
    thoroughbred permitholder from paying taxes on performances
  8  conducted at its facility pursuant to its 2001-2002 license
    other than for failure to operate all performances on its
  9  2001-2002 license.

10  - Provides that notwithstanding the provisions of s.
    550.5251(2), F.S., a thoroughbred permitholder who fails to
11  operate all performances on its 2002-2002 license does not
    lose its right to retain its permit. The permitholder is
12  eligible for issuance of an annual license pursuant to s.
    550.0115, F.S., for subsequent thoroughbred racing seasons.
13  Provides that the Division of Pari-mutuel Wagering shall take
    no disciplinary action against the permitholder for failure to
14  operate all licensed performances for the 2001-2002 license
    pursuant to this section or s. 550.01215, F.S. Provides that
15  this section may not be interpreted to prohibit the division
    from taking disciplinary action against a thoroughbred
16  permitholder for failure to pay taxes on performances operated
    pursuant to its 2001-2002 license.
17  
    - Provides that a thoroughbred permitholder shall file an
18  amendment with the division no later than May 31, 2002, that
    indicates that it will not be able to operate the performances
19  scheduled on its 2002-2003 license without imposition of any
    penalty for failure to operate all licensed performances
20  provided in ch. 550, F.S.

21  - Provides that any quarter horse racing permitholder issued a
    permit in Florida prior to January 1, 2002, that has not
22  relocated after December 31, 2001, to a county other than the
    county appearing on the permitholder's original permit
23  application may substitute other races of other breeds of
    horses.
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    - Provides that except as otherwise expressly provided in this
25  act, the act takes effect upon becoming a law and applies
    retroactively to any thoroughbred permitholder that obtained a
26  license for the 2001-2002 racing season.

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