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| 1 | A bill to be entitled | ||
| 2 | An act relating to convention centers owned by units of | ||
| 3 | local government; amending s. 212.20, F.S.; providing for | ||
| 4 | distribution of a portion of revenues from the tax on | ||
| 5 | sales, use, and other transactions to specified units of | ||
| 6 | local government owning eligible convention centers; | ||
| 7 | creating s. 288.1171, F.S.; providing for certification | ||
| 8 | of units of local government owning eligible convention | ||
| 9 | centers by the Office of Tourism, Trade, and Economic | ||
| 10 | Development; requiring the office to adopt specified | ||
| 11 | rules; providing a definition; providing requirements for | ||
| 12 | certification; providing for use of proceeds distributed | ||
| 13 | to units of local government under the act; providing for | ||
| 14 | audits by the Department of Revenue; providing for | ||
| 15 | revocation of certification; providing for construction | ||
| 16 | of the act in pari materia with laws enacted during the | ||
| 17 | 2003 Regular Session of the Legislature; providing a | ||
| 18 | contingent effective date. | ||
| 19 | |||
| 20 | Be It Enacted by the Legislature of the State of Florida: | ||
| 21 | |||
| 22 | Section 1. Paragraph (d) of subsection (6) of section | ||
| 23 | 212.20, Florida Statutes, as amended by section 1 of chapter | ||
| 24 | 2002-291, Laws of Florida, is amended to read: | ||
| 25 | 212.20 Funds collected, disposition; additional powers of | ||
| 26 | department; operational expense; refund of taxes adjudicated | ||
| 27 | unconstitutionally collected.-- | ||
| 28 | (6) Distribution of all proceeds under this chapter and s. | ||
| 29 | 202.18(1)(b) and (2)(b) shall be as follows: | ||
| 30 | (d) The proceeds of all other taxes and fees imposed | ||
| 31 | pursuant to this chapter or remitted pursuant to s. 202.18(1)(b) | ||
| 32 | and (2)(b) shall be distributed as follows: | ||
| 33 | 1. In any fiscal year, the greater of $500 million, minus | ||
| 34 | an amount equal to 4.6 percent of the proceeds of the taxes | ||
| 35 | collected pursuant to chapter 201, or 5 percent of all other | ||
| 36 | taxes and fees imposed pursuant to this chapter or remitted | ||
| 37 | pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in | ||
| 38 | monthly installments into the General Revenue Fund. | ||
| 39 | 2. Two-tenths of one percent shall be transferred to the | ||
| 40 | Ecosystem Management and Restoration Trust Fund to be used for | ||
| 41 | water quality improvement and water restoration projects. | ||
| 42 | 3. After the distribution under subparagraphs 1. and 2., | ||
| 43 | 9.653 percent of the amount remitted by a sales tax dealer | ||
| 44 | located within a participating county pursuant to s. 218.61 | ||
| 45 | shall be transferred into the Local Government Half-cent Sales | ||
| 46 | Tax Clearing Trust Fund. | ||
| 47 | 4. After the distribution under subparagraphs 1., 2., and | ||
| 48 | 3., 0.065 percent shall be transferred to the Local Government | ||
| 49 | Half-cent Sales Tax Clearing Trust Fund and distributed pursuant | ||
| 50 | to s. 218.65. | ||
| 51 | 5. For proceeds received after July 1, 2000, and after the | ||
| 52 | distributions under subparagraphs 1., 2., 3., and 4., 2.25 | ||
| 53 | percent of the available proceeds pursuant to this paragraph | ||
| 54 | shall be transferred monthly to the Revenue Sharing Trust Fund | ||
| 55 | for Counties pursuant to s. 218.215. | ||
| 56 | 6. For proceeds received after July 1, 2000, and after the | ||
| 57 | distributions under subparagraphs 1., 2., 3., and 4., 1.0715 | ||
| 58 | percent of the available proceeds pursuant to this paragraph | ||
| 59 | shall be transferred monthly to the Revenue Sharing Trust Fund | ||
| 60 | for Municipalities pursuant to s. 218.215. If the total revenue | ||
| 61 | to be distributed pursuant to this subparagraph is at least as | ||
| 62 | great as the amount due from the Revenue Sharing Trust Fund for | ||
| 63 | Municipalities and the Municipal Financial Assistance Trust Fund | ||
| 64 | in state fiscal year 1999-2000, no municipality shall receive | ||
| 65 | less than the amount due from the Revenue Sharing Trust Fund for | ||
| 66 | Municipalities and the Municipal Financial Assistance Trust Fund | ||
| 67 | in state fiscal year 1999-2000. If the total proceeds to be | ||
| 68 | distributed are less than the amount received in combination | ||
| 69 | from the Revenue Sharing Trust Fund for Municipalities and the | ||
| 70 | Municipal Financial Assistance Trust Fund in state fiscal year | ||
| 71 | 1999-2000, each municipality shall receive an amount | ||
| 72 | proportionate to the amount it was due in state fiscal year | ||
| 73 | 1999-2000. | ||
| 74 | 7. Of the remaining proceeds: | ||
| 75 | a. Beginning July 1, 2000, and in each fiscal year | ||
| 76 | thereafter, the sum of $29,915,500 shall be divided into as many | ||
| 77 | equal parts as there are counties in the state, and one part | ||
| 78 | shall be distributed to each county. The distribution among the | ||
| 79 | several counties shall begin each fiscal year on or before | ||
| 80 | January 5th and shall continue monthly for a total of 4 months. | ||
| 81 | If a local or special law required that any moneys accruing to a | ||
| 82 | county in fiscal year 1999-2000 under the then-existing | ||
| 83 | provisions of s. 550.135 be paid directly to the district school | ||
| 84 | board, special district, or a municipal government, such payment | ||
| 85 | shall continue until such time that the local or special law is | ||
| 86 | amended or repealed. The state covenants with holders of bonds | ||
| 87 | or other instruments of indebtedness issued by local | ||
| 88 | governments, special districts, or district school boards prior | ||
| 89 | to July 1, 2000, that it is not the intent of this subparagraph | ||
| 90 | to adversely affect the rights of those holders or relieve local | ||
| 91 | governments, special districts, or district school boards of the | ||
| 92 | duty to meet their obligations as a result of previous pledges | ||
| 93 | or assignments or trusts entered into which obligated funds | ||
| 94 | received from the distribution to county governments under then- | ||
| 95 | existing s. 550.135. This distribution specifically is in lieu | ||
| 96 | of funds distributed under s. 550.135 prior to July 1, 2000. | ||
| 97 | b. The department shall distribute $166,667 monthly | ||
| 98 | pursuant to s. 288.1162 to each applicant that has been | ||
| 99 | certified as a "facility for a new professional sports | ||
| 100 | franchise" or a "facility for a retained professional sports | ||
| 101 | franchise" pursuant to s. 288.1162. Up to $41,667 shall be | ||
| 102 | distributed monthly by the department to each applicant that has | ||
| 103 | been certified as a "facility for a retained spring training | ||
| 104 | franchise" pursuant to s. 288.1162; however, not more than | ||
| 105 | $208,335 may be distributed monthly in the aggregate to all | ||
| 106 | certified facilities for a retained spring training franchise. | ||
| 107 | Distributions shall begin 60 days following such certification | ||
| 108 | and shall continue for not more than 30 years. Nothing contained | ||
| 109 | in this paragraph shall be construed to allow an applicant | ||
| 110 | certified pursuant to s. 288.1162 to receive more in | ||
| 111 | distributions than actually expended by the applicant for the | ||
| 112 | public purposes provided for in s. 288.1162(6). However, a | ||
| 113 | certified applicant is entitled to receive distributions up to | ||
| 114 | the maximum amount allowable and undistributed under this | ||
| 115 | section for additional renovations and improvements to the | ||
| 116 | facility for the franchise without additional certification. | ||
| 117 | c. Beginning 30 days after notice by the Office of | ||
| 118 | Tourism, Trade, and Economic Development to the Department of | ||
| 119 | Revenue that an applicant has been certified as the professional | ||
| 120 | golf hall of fame pursuant to s. 288.1168 and is open to the | ||
| 121 | public, $166,667 shall be distributed monthly, for up to 300 | ||
| 122 | months, to the applicant. | ||
| 123 | d. Beginning 30 days after notice by the Office of | ||
| 124 | Tourism, Trade, and Economic Development to the Department of | ||
| 125 | Revenue that the applicant has been certified as the | ||
| 126 | International Game Fish Association World Center facility | ||
| 127 | pursuant to s. 288.1169, and the facility is open to the public, | ||
| 128 | $83,333 shall be distributed monthly, for up to 168 months, to | ||
| 129 | the applicant. This distribution is subject to reduction | ||
| 130 | pursuant to s. 288.1169. A lump sum payment of $999,996 shall be | ||
| 131 | made, after certification and before July 1, 2000. | ||
| 132 | e. The department shall distribute monthly to units of | ||
| 133 | local government that have been certified as owning eligible | ||
| 134 | convention centers pursuant to s. 288.1171 an amount equal to | ||
| 135 | one-half of the proceeds, as defined in paragraph (5)(a), | ||
| 136 | received and collected in the previous month by the department | ||
| 137 | under the provisions of this chapter which are generated by such | ||
| 138 | eligible convention centers and remitted on the sales and use | ||
| 139 | tax returns of eligible convention centers. The total | ||
| 140 | distribution to each unit of local government shall not exceed | ||
| 141 | $3 million per state fiscal year. Distributions shall begin 60 | ||
| 142 | days following notification of certification by the Office of | ||
| 143 | Tourism, Trade, and Economic Development pursuant to s. 288.1171 | ||
| 144 | and shall continue for not more than 30 years. Distributions | ||
| 145 | shall be used solely to encourage and provide economic | ||
| 146 | development for the attraction, recruitment, and retention of | ||
| 147 | corporate headquarters and of high-technology, manufacturing, | ||
| 148 | research and development, entertainment, and tourism industries | ||
| 149 | as designated by the unit of local government by resolution of | ||
| 150 | its governing body. | ||
| 151 | 8. All other proceeds shall remain with the General | ||
| 152 | Revenue Fund. | ||
| 153 | Section 2. Section 288.1171, Florida Statutes, is created | ||
| 154 | to read: | ||
| 155 | 288.1171 Convention centers owned by units of local | ||
| 156 | government; certification as owning eligible convention centers; | ||
| 157 | duties.-- | ||
| 158 | (1) The Office of Tourism, Trade, and Economic Development | ||
| 159 | shall serve as the state agency for screening applicants for | ||
| 160 | state funding pursuant to s. 212.20(6)(d)7.e. and for certifying | ||
| 161 | an applicant as owning an eligible convention center. | ||
| 162 | (2) The office shall adopt rules pursuant to ss. | ||
| 163 | 120.536(1) and 120.54 for the receipt and processing of | ||
| 164 | applications for funding pursuant to s. 212.20(6)(d)7.e. | ||
| 165 | (3) As used in this section, the term "eligible convention | ||
| 166 | center" means a publicly owned facility having exhibition space | ||
| 167 | in excess of 75,000 square feet, the primary function of which | ||
| 168 | is to host meetings, conventions, or trade shows. | ||
| 169 | (4) Prior to certifying an applicant as owning an eligible | ||
| 170 | convention center, the office must determine that: | ||
| 171 | (a) The unit of local government, as defined in s. | ||
| 172 | 218.369, owns an eligible convention center. | ||
| 173 | (b) The convention center contains more than 60,000 square | ||
| 174 | feet of exhibit space. | ||
| 175 | (c) The unit of local government in which the convention | ||
| 176 | center is located has certified by resolution after a public | ||
| 177 | hearing that the application serves a public purpose pursuant to | ||
| 178 | subsection (7). | ||
| 179 | (d) The convention center is located in a county that is | ||
| 180 | levying a tourist development tax pursuant to s. 125.0104. | ||
| 181 | (5) Upon certification of an applicant, the office shall | ||
| 182 | notify the executive director of the Department of Revenue of | ||
| 183 | such certification by means of an official letter granting | ||
| 184 | certification. The department shall not begin distributing | ||
| 185 | proceeds until 60 days following notice by the office that a | ||
| 186 | unit of local government has been certified as owning an | ||
| 187 | eligible convention center. | ||
| 188 | (6) No applicant previously certified under any provision | ||
| 189 | of this section who has received proceeds under such | ||
| 190 | certification shall be eligible for an additional certification. | ||
| 191 | (7) A unit of local government certified as owning an | ||
| 192 | eligible convention center may use proceeds provided pursuant to | ||
| 193 | s. 212.20(6)(d)7.e. solely to encourage and provide economic | ||
| 194 | development for the attraction, recruitment, and retention of | ||
| 195 | corporate headquarters and of high-technology, manufacturing, | ||
| 196 | research and development, entertainment, and tourism industries | ||
| 197 | as designated by the unit of local government by resolution of | ||
| 198 | its governing body. | ||
| 199 | (8) The department may audit as provided in s. 213.34 to | ||
| 200 | verify that the distributions pursuant to this section have been | ||
| 201 | expended as required in this section. Such information is | ||
| 202 | subject to the confidentiality requirements of chapter 213. If | ||
| 203 | the department determines that the distributions have not been | ||
| 204 | expended as required by this section, the department may pursue | ||
| 205 | recovery of such proceeds pursuant to the laws and rules | ||
| 206 | governing the assessment of taxes. | ||
| 207 | (9) Failure to use the proceeds as provided in this | ||
| 208 | section shall be grounds for revoking certification. | ||
| 209 | Section 3. If any law amended by this act was also amended | ||
| 210 | by a law enacted at the 2003 Regular Session of the Legislature, | ||
| 211 | such laws shall be construed as if they had been enacted at the | ||
| 212 | same session of the Legislature, and full effect shall be given | ||
| 213 | to each if possible. | ||
| 214 | Section 4. This act shall take effect July 1, 2004, only | ||
| 215 | if the Legislature specifies, in the General Appropriations Act | ||
| 216 | for fiscal year 2004-2005, that sufficient funds are available | ||
| 217 | to implement the provisions of this act. | ||