HB 0349 2003
1	CHAMBER ACTION
2
3
4
5
6	The Committee on Commerce recommends the following:
7
8	Committee Substitute
9	Remove the entire bill and insert:
10	A bill to be entitled
11	An act relating to the tax on sales, use, and other
12	transactions; amending s. 212.20, F.S.; providing for
13	distribution of a portion of revenues from the tax on
14	sales, use, and other transactions to specified units of
15	local government owning eligible convention centers;
16	creating s. 288.1171, F.S.; providing for certification of
17	units of local government owning eligible convention
18	centers by the Office of Tourism, Trade, and Economic
19	Development; requiring the office to adopt specified
20	rules; providing a definition; providing requirements for
21	certification; providing for use of proceeds distributed
22	to units of local government under the act; providing for
23	audits by the Department of Revenue; providing for
24	revocation of certification; providing an effective date.
25
26	Be It Enacted by the Legislature of the State of Florida:
27
28	Section 1. Paragraph (d) of subsection (6) of section
29	212.20, Florida Statutes, as amended by section 1 of chapter
30	2002-291, Laws of Florida, is amended to read:
31	212.20 Funds collected, disposition; additional powers of
32	department; operational expense; refund of taxes adjudicated
33	unconstitutionally collected.--
34	(6) Distribution of all proceeds under this chapter and s.
35	202.18(1)(b) and (2)(b) shall be as follows:
36	(d) The proceeds of all other taxes and fees imposed
37	pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
38	and (2)(b) shall be distributed as follows:
39	1. In any fiscal year, the greater of $500 million, minus
40	an amount equal to 4.6 percent of the proceeds of the taxes
41	collected pursuant to chapter 201, or 5 percent of all other
42	taxes and fees imposed pursuant to this chapter or remitted
43	pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
44	monthly installments into the General Revenue Fund.
45	2. Two-tenths of one percent shall be transferred to the
46	Ecosystem Management and Restoration Trust Fund to be used for
47	water quality improvement and water restoration projects.
48	3. After the distribution under subparagraphs 1. and 2.,
49	9.653 percent of the amount remitted by a sales tax dealer
50	located within a participating county pursuant to s. 218.61
51	shall be transferred into the Local Government Half-cent Sales
52	Tax Clearing Trust Fund.
53	4. After the distribution under subparagraphs 1., 2., and
54	3., 0.065 percent shall be transferred to the Local Government
55	Half-cent Sales Tax Clearing Trust Fund and distributed pursuant
56	to s. 218.65.
57	5. For proceeds received after July 1, 2000, and after the
58	distributions under subparagraphs 1., 2., 3., and 4., 2.25
59	percent of the available proceeds pursuant to this paragraph
60	shall be transferred monthly to the Revenue Sharing Trust Fund
61	for Counties pursuant to s. 218.215.
62	6. For proceeds received after July 1, 2000, and after the
63	distributions under subparagraphs 1., 2., 3., and 4., 1.0715
64	percent of the available proceeds pursuant to this paragraph
65	shall be transferred monthly to the Revenue Sharing Trust Fund
66	for Municipalities pursuant to s. 218.215. If the total revenue
67	to be distributed pursuant to this subparagraph is at least as
68	great as the amount due from the Revenue Sharing Trust Fund for
69	Municipalities and the Municipal Financial Assistance Trust Fund
70	in state fiscal year 1999-2000, no municipality shall receive
71	less than the amount due from the Revenue Sharing Trust Fund for
72	Municipalities and the Municipal Financial Assistance Trust Fund
73	in state fiscal year 1999-2000. If the total proceeds to be
74	distributed are less than the amount received in combination
75	from the Revenue Sharing Trust Fund for Municipalities and the
76	Municipal Financial Assistance Trust Fund in state fiscal year
77	1999-2000, each municipality shall receive an amount
78	proportionate to the amount it was due in state fiscal year
79	1999-2000.
80	7. Of the remaining proceeds:
81	a. Beginning July 1, 2000, and in each fiscal year
82	thereafter, the sum of $29,915,500 shall be divided into as many
83	equal parts as there are counties in the state, and one part
84	shall be distributed to each county. The distribution among the
85	several counties shall begin each fiscal year on or before
86	January 5th and shall continue monthly for a total of 4 months.
87	If a local or special law required that any moneys accruing to a
88	county in fiscal year 1999-2000 under the then-existing
89	provisions of s. 550.135 be paid directly to the district school
90	board, special district, or a municipal government, such payment
91	shall continue until such time that the local or special law is
92	amended or repealed. The state covenants with holders of bonds
93	or other instruments of indebtedness issued by local
94	governments, special districts, or district school boards prior
95	to July 1, 2000, that it is not the intent of this subparagraph
96	to adversely affect the rights of those holders or relieve local
97	governments, special districts, or district school boards of the
98	duty to meet their obligations as a result of previous pledges
99	or assignments or trusts entered into which obligated funds
100	received from the distribution to county governments under then-
101	existing s. 550.135. This distribution specifically is in lieu
102	of funds distributed under s. 550.135 prior to July 1, 2000.
103	b. The department shall distribute $166,667 monthly
104	pursuant to s. 288.1162 to each applicant that has been
105	certified as a "facility for a new professional sports
106	franchise" or a "facility for a retained professional sports
107	franchise" pursuant to s. 288.1162. Up to $41,667 shall be
108	distributed monthly by the department to each applicant that has
109	been certified as a "facility for a retained spring training
110	franchise" pursuant to s. 288.1162; however, not more than
111	$208,335 may be distributed monthly in the aggregate to all
112	certified facilities for a retained spring training franchise.
113	Distributions shall begin 60 days following such certification
114	and shall continue for not more than 30 years. Nothing contained
115	in this paragraph shall be construed to allow an applicant
116	certified pursuant to s. 288.1162 to receive more in
117	distributions than actually expended by the applicant for the
118	public purposes provided for in s. 288.1162(6). However, a
119	certified applicant is entitled to receive distributions up to
120	the maximum amount allowable and undistributed under this
121	section for additional renovations and improvements to the
122	facility for the franchise without additional certification.
123	c. Beginning 30 days after notice by the Office of
124	Tourism, Trade, and Economic Development to the Department of
125	Revenue that an applicant has been certified as the professional
126	golf hall of fame pursuant to s. 288.1168 and is open to the
127	public, $166,667 shall be distributed monthly, for up to 300
128	months, to the applicant.
129	d. Beginning 30 days after notice by the Office of
130	Tourism, Trade, and Economic Development to the Department of
131	Revenue that the applicant has been certified as the
132	International Game Fish Association World Center facility
133	pursuant to s. 288.1169, and the facility is open to the public,
134	$83,333 shall be distributed monthly, for up to 168 months, to
135	the applicant. This distribution is subject to reduction
136	pursuant to s. 288.1169. A lump sum payment of $999,996 shall be
137	made, after certification and before July 1, 2000.
138	e. The department shall distribute monthly to units of
139	local government that have been certified as owning eligible
140	convention centers pursuant to s. 288.1171 an amount equal to
141	one-half of the proceeds, as defined in s. 212.20(5)(a),
142	received and collected in the previous month by the department
143	under the provisions of this chapter which are generated by such
144	eligible convention centers and remitted on the sales and use
145	tax returns of eligible convention centers. The total
146	distribution to each unit of local government shall not exceed
147	$3 million per state fiscal year. Distributions shall begin 60
148	days following notification of certification by the Office of
149	Tourism, Trade, and Economic Development pursuant to s. 288.1171
150	and shall continue for not more than 30 years. Distributions
151	shall be used solely to encourage and provide economic
152	development for the attraction, recruitment, and retention of
153	corporate headquarters and of high-technology, manufacturing,
154	research and development, entertainment, and tourism industries
155	as designated by the unit of local government by resolution of
156	its governing body.
157	8. All other proceeds shall remain with the General
158	Revenue Fund.
159	Section 2. Section 288.1171, Florida Statutes, is created
160	to read:
161	288.1171 Convention centers owned by units of local
162	government; certification as owning eligible convention centers;
163	duties.--
164	(1) The Office of Tourism, Trade, and Economic Development
165	shall serve as the state agency for screening applicants for
166	state funding pursuant to s. 212.20(6)(d)7.e. and for certifying
167	an applicant as owning an eligible convention center.
168	(2) The Office of Tourism, Trade, and Economic Development
169	shall adopt rules pursuant to ss. 120.536(1) and 120.54 for the
170	receipt and processing of applications for funding pursuant to
171	s. 212.20(6)(d)7.e.
172	(3) As used in this section, the term "eligible convention
173	center" means a publicly owned facility having exhibition space
174	in excess of 75,000 square feet, the primary function of which
175	is to host meetings, conventions, or trade shows.
176	(4) Prior to certifying an applicant as owning an eligible
177	convention center, the Office of Tourism, Trade, and Economic
178	Development must determine that:
179	(a) The unit of local government, as defined in s.
180	218.369, owns an eligible convention center.
181	(b) The convention center contains more than 75,000 square
182	feet of exhibit space.
183	(c) The unit of local government in which the convention
184	center is located has certified by resolution after a public
185	hearing that the application serves a public purpose pursuant to
186	subsection (7).
187	(d) The convention center is located in a county that is
188	levying a tourist development tax pursuant to s. 125.0104.
189	(5) Upon certification of an applicant, the Office of
190	Tourism, Trade, and Economic Development shall notify the
191	executive director of the Department of Revenue of such
192	certification by means of an official letter granting
193	certification. The Department of Revenue shall not begin
194	distributing proceeds until 60 days following notice by the
195	Office of Tourism, Trade, and Economic Development that a unit
196	of local government has been certified as owning an eligible
197	convention center.
198	(6) No applicant previously certified under any provision
199	of this section who has received proceeds under such
200	certification shall be eligible for an additional certification.
201	(7) A unit of local government certified as owning an
202	eligible convention center may use proceeds provided pursuant to
203	s. 212.20(6)(d)7.e. solely to encourage and provide economic
204	development for the attraction, recruitment, and retention of
205	corporate headquarters and of high-technology, manufacturing,
206	research and development, entertainment, and tourism industries
207	as designated by the unit of local government by resolution of
208	its governing body.
209	(8) The Department of Revenue may audit as provided in s.
210	213.34 to verify that the distributions pursuant to this section
211	have been expended as required in this section. Such information
212	is subject to the confidentiality requirements of chapter 213.
213	If the Department of Revenue determines that the distributions
214	have not been expended as required by this section, it may
215	pursue recovery of such proceeds pursuant to the laws and rules
216	governing the assessment of taxes.
217	(9) Failure to use the proceeds as provided in this
218	section shall be grounds for revoking certification.
219	Section 3. This act shall take effect October 1, 2003.