HB 1781 2003
1	A bill to be entitled
2	An act relating to pari-mutuel wagering; amending s.
3	550.09515, F.S; deleting provisions that require a
4	thoroughbred horse permit to be voided and to escheat to
5	the state for failure to operate performances; deleting
6	provisions for the reissuance of such escheated permit;
7	amending s. 550.5251, F.S.; revising provisions for
8	application and issuance of certain thoroughbred horse
9	permits; providing for penalties for failure to operate
10	full schedule of performances by such permitholders;
11	providing procedures for election not to operate live
12	performances; providing that such election shall not
13	affect the validity of a permit; exempting from penalties
14	thoroughbred permitholders who failed to operate full
15	schedule of performances during specified seasons;
16	providing an effective date.
17
18	Be It Enacted by the Legislature of the State of Florida:
19
20	Section 1. Subsections (3), (4), (5), (6), and (7) of
21	section 550.09515, Florida Statutes, are amended to read:
22	550.09515 Thoroughbred horse taxes; abandoned interest in
23	a permit for nonpayment of taxes.--
24	(3)(a) The permit of a thoroughbred horse permitholder who
25	does not pay tax on handle for live thoroughbred horse
26	performances for a full schedule of live races during any 2
27	consecutive state fiscal years shall be void and shall escheat
28	to and become the property of the state unless such failure to
29	operate and pay tax on handle was the direct result of fire,
30	strike, war, or other disaster or event beyond the ability of
31	the permitholder to control. Financial hardship to the
32	permitholder shall not, in and of itself, constitute just cause
33	for failure to operate and pay tax on handle.
34	(b) In order to maximize the tax revenues to the state,
35	the division shall reissue an escheated thoroughbred horse
36	permit to a qualified applicant pursuant to the provisions of
37	this chapter as for the issuance of an initial permit. However,
38	the provisions of this chapter relating to referendum
39	requirements for a pari-mutuel permit shall not apply to the
40	reissuance of an escheated thoroughbred horse permit. As
41	specified in the application and upon approval by the division
42	of an application for the permit, the new permitholder shall be
43	authorized to operate a thoroughbred horse facility anywhere in
44	the same county in which the escheated permit was authorized to
45	be operated, notwithstanding the provisions of s. 550.054(2)
46	relating to mileage limitations.
47	(3)(4)In the event that a court of competent jurisdiction
48	determines any of the provisions of this section to be
49	unconstitutional, it is the intent of the Legislature that the
50	provisions contained in this section shall be null and void and
51	that the provisions of s. 550.0951 shall apply to all
52	thoroughbred horse permitholders beginning on the date of such
53	judicial determination. To this end, the Legislature declares
54	that it would not have enacted any of the provisions of this
55	section individually and, to that end, expressly finds them not
56	to be severable.
57	(4)(5)Notwithstanding the provisions of s.
58	550.0951(3)(c), the tax on handle for intertrack wagering on
59	rebroadcasts of simulcast horseraces is 2.4 percent of the
60	handle; provided however, that if the guest track is a
61	thoroughbred track located more than 35 miles from the host
62	track, the host track shall pay a tax of .5 percent of the
63	handle, and additionally the host track shall pay to the guest
64	track 1.9 percent of the handle to be used by the guest track
65	solely for purses. The tax shall be deposited into the Pari-
66	mutuel Wagering Trust Fund.
67	(5)(6)A credit equal to the amount of contributions made
68	by a thoroughbred permitholder during the taxable year directly
69	to the Jockeys' Guild or its health and welfare fund to be used
70	to provide health and welfare benefits for active, disabled, and
71	retired Florida jockeys and their dependents pursuant to
72	reasonable rules of eligibility established by the Jockeys'
73	Guild is allowed against taxes on live handle due for a taxable
74	year under this section. A thoroughbred permitholder may not
75	receive a credit greater than an amount equal to 1 percent of
76	its paid taxes for the previous taxable year.
77	(6)(7)If a thoroughbred permitholder fails to operate all
78	performances on its 2001-2002 license, failure to pay tax on
79	handle for a full schedule of live races for those performances
80	in the 2001-2002 fiscal year does not constitute failure to pay
81	taxes on handle for a full schedule of live races in a fiscal
82	year for the purposes of subsection (3). This subsection may not
83	be construed as forgiving a thoroughbred permitholder from
84	paying taxes on performances conducted at its facility pursuant
85	to its 2001-2002 license other than for failure to operate all
86	performances on its 2001-2002 license. This subsection expires
87	July 1, 2003.
88	Section 2. Subsection (2) of section 550.5251, Florida
89	Statutes, is amended to read:
90	550.5251 Florida thoroughbred racing; certain permits;
91	operating days.--
92	(2) Each permitholder referred to in subsection (1) shall
93	annually, during the period commencing December 15 of each year
94	and ending January 4 of the following year, file in writing with
95	the division its application to conduct one or more thoroughbred
96	racing meetings during the thoroughbred racing season commencing
97	on the following June 1. Each application shall specify the
98	number and dates of all performances that the permitholder
99	intends to conduct during that thoroughbred racing season. On or
100	before February 15 of each year, the division shall issue a
101	license authorizing each permitholder to conduct performances on
102	the dates specified in its application.Up to March 31 of each
103	year, each permitholder may request and shall be granted changes
104	in its authorized performances and the division shall issue a
105	license on or before April 30 of each year authorizing each
106	permitholder to conduct performances on the dates specified in
107	its application; but thereafter, as a condition precedent to the
108	validity of its license and its right to retain its permit,each
109	permitholder must operate the full number of days authorized on
110	each of the dates set forth in its license or be subject to
111	discipline pursuant to ss. 550.01215(4) and 550.0251(10). On or
112	before February 15 of each year, a permitholder may elect not to
113	operate live performances during the ensuing thoroughbred racing
114	season by filing an amendment to its application indicating its
115	irrevocable election not to operate and the division shall not
116	issue a license to such permitholder. An election not to operate
117	shall not affect the continuing validity of the permit of such
118	permitholder. For the 2003-2004 Florida Thoroughbred Racing
119	Season only, an election not to operate will be effective if
120	delivered to the division on or before July 1, 2003. Any
121	thoroughbred permitholder who failed to operate all performances
122	that it was authorized to operate under the license or licenses
123	issued to it by the division for either or both the 2001-2002 or
124	2002-2003 Florida Thoroughbred Racing Seasons shall be excused
125	from discipline by the division for its failure to operate such
126	performances, and its permit shall be deemed valid and in good
127	standing.
128	Section 3. This act shall take effect upon becoming a law.