House Bill hb0083c1
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Florida House of Representatives - 2002 CS/HB 83
By the Fiscal Responsibility Council and Representatives
Allen, Ball, Bean, Slosberg, Kendrick, Bense, Meadows,
Kallinger, Baker, Harrington, Gibson, Spratt, Cantens, Arza,
Sorensen, Needelman, Hogan, Mayfield, Clarke, Berfield,
(Additional Sponsors on Last Printed Page)
1 A bill to be entitled
2 An act relating to the Aerospace Infrastructure
3 Reinvestment Act of 2002; creating said act;
4 providing legislative findings; amending s.
5 212.20, F.S.; providing that the amounts due
6 under the chapter on sales, use, and other
7 transactions collected by dealers conducting
8 business at a fixed location at the Kennedy
9 Space Center or Cape Canaveral Air Station on
10 admissions, leases, and licenses and on sales
11 of tangible personal property at such business
12 shall be separately returned and distributed by
13 the Department of Revenue to the Florida
14 Commercial Space Financing Corporation and used
15 for described purposes; providing a definition;
16 providing for rules; providing for future
17 repeal; providing an effective date.
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19 Be It Enacted by the Legislature of the State of Florida:
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21 Section 1. This act may be cited as the "Aerospace
22 Infrastructure Reinvestment Act of 2002."
23 Section 2. The Legislature finds that promoting the
24 growth of the space industry in Florida is a vital component
25 of its overall economic plan and that facilitating additions
26 to aerospace infrastructure will make the state more
27 competitive and promote the retention and growth of space
28 businesses in this state. This act therefore provides for the
29 reinvestment of certain sales tax receipts arising from the
30 presence of the space industry in Florida as a means of
31 providing for that infrastructure growth.
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Florida House of Representatives - 2002 CS/HB 83
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1 Section 3. Paragraphs (b) and (d) of subsection (6) of
2 section 212.20, Florida Statutes, are amended to read:
3 212.20 Funds collected, disposition; additional powers
4 of department; operational expense; refund of taxes
5 adjudicated unconstitutionally collected.--
6 (6) Distribution of all proceeds under this chapter
7 and s. 202.18(1)(b) and (2)(b) shall be as follows:
8 (b) Proceeds from discretionary sales surtaxes imposed
9 pursuant to ss. 212.054 and 212.055, except those distributed
10 under sub-subparagraph (d)7.e., shall be reallocated to the
11 Discretionary Sales Surtax Clearing Trust Fund.
12 (d) The proceeds of all other taxes and fees imposed
13 pursuant to this chapter or remitted pursuant to s.
14 202.18(1)(b) and (2)(b) shall be distributed as follows:
15 1. In any fiscal year, the greater of $500 million,
16 minus an amount equal to 4.6 percent of the proceeds of the
17 taxes collected pursuant to chapter 201, or 5 percent of all
18 other taxes and fees imposed pursuant to this chapter or
19 remitted pursuant to s. 202.18(1)(b) and (2)(b) shall be
20 deposited in monthly installments into the General Revenue
21 Fund.
22 2. Two-tenths of one percent shall be transferred to
23 the Solid Waste Management Trust Fund.
24 3. After the distribution under subparagraphs 1. and
25 2., 9.653 percent of the amount remitted by a sales tax dealer
26 located within a participating county pursuant to s. 218.61
27 shall be transferred into the Local Government Half-cent Sales
28 Tax Clearing Trust Fund.
29 4. After the distribution under subparagraphs 1., 2.,
30 and 3., 0.065 percent shall be transferred to the Local
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1 Government Half-cent Sales Tax Clearing Trust Fund and
2 distributed pursuant to s. 218.65.
3 5. For proceeds received after July 1, 2000, and after
4 the distributions under subparagraphs 1., 2., 3., and 4., 2.25
5 percent of the available proceeds pursuant to this paragraph
6 shall be transferred monthly to the Revenue Sharing Trust Fund
7 for Counties pursuant to s. 218.215.
8 6. For proceeds received after July 1, 2000, and after
9 the distributions under subparagraphs 1., 2., 3., and 4.,
10 1.0715 percent of the available proceeds pursuant to this
11 paragraph shall be transferred monthly to the Revenue Sharing
12 Trust Fund for Municipalities pursuant to s. 218.215. If the
13 total revenue to be distributed pursuant to this subparagraph
14 is at least as great as the amount due from the Revenue
15 Sharing Trust Fund for Municipalities and the Municipal
16 Financial Assistance Trust Fund in state fiscal year
17 1999-2000, no municipality shall receive less than the amount
18 due from the Revenue Sharing Trust Fund for Municipalities and
19 the Municipal Financial Assistance Trust Fund in state fiscal
20 year 1999-2000. If the total proceeds to be distributed are
21 less than the amount received in combination from the Revenue
22 Sharing Trust Fund for Municipalities and the Municipal
23 Financial Assistance Trust Fund in state fiscal year
24 1999-2000, each municipality shall receive an amount
25 proportionate to the amount it was due in state fiscal year
26 1999-2000.
27 7. Of the remaining proceeds:
28 a. Beginning July 1, 2000, and in each fiscal year
29 thereafter, the sum of $29,915,500 shall be divided into as
30 many equal parts as there are counties in the state, and one
31 part shall be distributed to each county. The distribution
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1 among the several counties shall begin each fiscal year on or
2 before January 5th and shall continue monthly for a total of 4
3 months. If a local or special law required that any moneys
4 accruing to a county in fiscal year 1999-2000 under the
5 then-existing provisions of s. 550.135 be paid directly to the
6 district school board, special district, or a municipal
7 government, such payment shall continue until such time that
8 the local or special law is amended or repealed. The state
9 covenants with holders of bonds or other instruments of
10 indebtedness issued by local governments, special districts,
11 or district school boards prior to July 1, 2000, that it is
12 not the intent of this subparagraph to adversely affect the
13 rights of those holders or relieve local governments, special
14 districts, or district school boards of the duty to meet their
15 obligations as a result of previous pledges or assignments or
16 trusts entered into which obligated funds received from the
17 distribution to county governments under then-existing s.
18 550.135. This distribution specifically is in lieu of funds
19 distributed under s. 550.135 prior to July 1, 2000.
20 b. The department shall distribute $166,667 monthly
21 pursuant to s. 288.1162 to each applicant that has been
22 certified as a "facility for a new professional sports
23 franchise" or a "facility for a retained professional sports
24 franchise" pursuant to s. 288.1162. Up to $41,667 shall be
25 distributed monthly by the department to each applicant that
26 has been certified as a "facility for a retained spring
27 training franchise" pursuant to s. 288.1162; however, not more
28 than $208,335 may be distributed monthly in the aggregate to
29 all certified facilities for a retained spring training
30 franchise. Distributions shall begin 60 days following such
31 certification and shall continue for not more than 30 years.
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1 Nothing contained in this paragraph shall be construed to
2 allow an applicant certified pursuant to s. 288.1162 to
3 receive more in distributions than actually expended by the
4 applicant for the public purposes provided for in s.
5 288.1162(6). However, a certified applicant is entitled to
6 receive distributions up to the maximum amount allowable and
7 undistributed under this section for additional renovations
8 and improvements to the facility for the franchise without
9 additional certification.
10 c. Beginning 30 days after notice by the Office of
11 Tourism, Trade, and Economic Development to the Department of
12 Revenue that an applicant has been certified as the
13 professional golf hall of fame pursuant to s. 288.1168 and is
14 open to the public, $166,667 shall be distributed monthly, for
15 up to 300 months, to the applicant.
16 d. Beginning 30 days after notice by the Office of
17 Tourism, Trade, and Economic Development to the Department of
18 Revenue that the applicant has been certified as the
19 International Game Fish Association World Center facility
20 pursuant to s. 288.1169, and the facility is open to the
21 public, $83,333 shall be distributed monthly, for up to 168
22 months, to the applicant. This distribution is subject to
23 reduction pursuant to s. 288.1169. A lump sum payment of
24 $999,996 shall be made, after certification and before July 1,
25 2000.
26 e. Every dealer conducting business at a fixed
27 location at the Kennedy Space Center or Cape Canaveral Air
28 Station and selling admissions to the Kennedy Space Center or
29 Cape Canaveral Air Station, or any part of either, pursuant to
30 a contract with the National Aeronautics and Space
31 Administration or pursuant to a subcontract thereto, shall
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1 file returns each month in accordance with this
2 sub-subparagraph. Each such dealer shall file a separate
3 return each month which reports, separately from any other
4 sales and use taxes due pursuant to this chapter, the sale of
5 admissions to the Kennedy Space Center or Cape Canaveral Air
6 Station or any part thereof or to any event held at either
7 location, together with sales at retail of tangible personal
8 property from such fixed place of business, and leases and
9 licenses by the dealer at Kennedy Space Center or Cape
10 Canaveral Air Station taxable pursuant to s. 212.031, and the
11 taxes collected by the dealer with respect to such admissions,
12 leases, licenses, and sales. All amounts due pursuant to this
13 chapter with respect to such transactions shall be timely
14 remitted to the department. The dealer shall simultaneously
15 file a copy of the return with the Florida Commercial Space
16 Financing Corporation and a copy with the director of the
17 Office of Tourism, Trade, and Economic Development, all of
18 which return copies and information therein shall be subject
19 to the same confidentiality provisions as are applicable to
20 returns and information filed with the department pursuant to
21 s. 213.053. Each month the department shall distribute to the
22 Florida Commercial Space Financing Corporation all such
23 proceeds collected and remitted to the department as shown on
24 the returns required by this sub-subparagraph. The first $1.5
25 million in such funds distributed to the Florida Commercial
26 Space Financing Corporation shall be expended for aerospace
27 infrastructure, as defined in this sub-subparagraph, used in
28 or pertaining directly to human space flight, including, but
29 not limited to, space shuttle orbiter maintenance,
30 modifications, and related activities. The remainder of the
31 funds distributed to the Florida Commercial Space Financing
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1 Corporation shall be used solely for funding aerospace
2 infrastructure as defined in this sub-subparagraph. In the
3 event the department collects any additional amounts pursuant
4 to this chapter with respect to any transactions for which a
5 separate return is required by this sub-subparagraph, the
6 proceeds shall, within 30 days following collection, be
7 distributed by the department to the Florida Commercial Space
8 Financing Corporation for the uses specified in this
9 sub-subparagraph. For purposes of this sub-subparagraph,
10 "aerospace infrastructure" means land, buildings and other
11 improvements, fixtures, machinery, equipment, instruments, and
12 software that will improve the state's capability to ensure
13 security or to support, expand, or attract the launch,
14 construction, processing, refurbishment, or manufacturing of
15 rockets, missiles, capsules, spacecraft, satellites, satellite
16 control facilities, ground support equipment and related
17 tangible personal property, launch vehicles, modules, space
18 stations or components destined for space station operation,
19 and space flight research and development facilities,
20 instruments, and equipment, together with any engineering,
21 permitting, and other expenses, including, but not limited to,
22 utility location, relocation, and realignment directly related
23 to such land, buildings, improvements, fixtures, machinery,
24 equipment, instruments, or software. Nothing in this
25 sub-subparagraph shall be construed as affecting any dealer's
26 liability for other taxes imposed by and due pursuant to this
27 chapter.
28 8. All other proceeds shall remain with the General
29 Revenue Fund.
30 Section 4. The Department of Revenue is authorized to
31 adopt rules implementing the provisions of this act.
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1 Section 5. This act shall take effect July 1, 2002,
2 and be applicable to taxes due on or after that date and shall
3 expire and be without further force and effect on July 1,
4 2007.
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9 ADDITIONAL SPONSORS
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Garcia, Wishner, Machek, Lacasa, Rubio, Murman, Benson,
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Dockery, Kilmer, Barreiro, Kyle, Brummer, Johnson, Harper,
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Mealor, Jordan, Kravitz, Henriquez, Diaz-Balart, Hart, Ritter
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and Haridopolos
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