HB 0073A 2003
   
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.