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A bill to be entitled |
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An act relating to convention centers owned by units of |
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local government; amending s. 212.20, F.S.; providing for |
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distribution of a portion of revenues from the tax on |
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sales, use, and other transactions to specified units of |
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local government owning eligible convention centers; |
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creating s. 288.1171, F.S.; providing for certification |
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of units of local government owning eligible convention |
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centers by the Office of Tourism, Trade, and Economic |
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Development; requiring the office to adopt specified |
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rules; providing a definition; providing requirements for |
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certification; providing for use of proceeds distributed |
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to units of local government under the act; providing for |
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audits by the Department of Revenue; providing for |
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revocation of certification; providing for construction |
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of the act in pari materia with laws enacted during the |
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2003 Regular Session of the Legislature; providing a |
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contingent effective date. |
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Be It Enacted by the Legislature of the State of Florida: |
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Section 1. Paragraph (d) of subsection (6) of section |
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212.20, Florida Statutes, as amended by section 1 of chapter |
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2002-291, Laws of Florida, is amended to read: |
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212.20 Funds collected, disposition; additional powers of |
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department; operational expense; refund of taxes adjudicated |
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unconstitutionally collected.-- |
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(6) Distribution of all proceeds under this chapter and s. |
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202.18(1)(b) and (2)(b) shall be as follows: |
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(d) The proceeds of all other taxes and fees imposed |
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pursuant to this chapter or remitted pursuant to s. 202.18(1)(b) |
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and (2)(b) shall be distributed as follows: |
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1. In any fiscal year, the greater of $500 million, minus |
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an amount equal to 4.6 percent of the proceeds of the taxes |
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collected pursuant to chapter 201, or 5 percent of all other |
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taxes and fees imposed pursuant to this chapter or remitted |
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pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in |
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monthly installments into the General Revenue Fund. |
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2. Two-tenths of one percent shall be transferred to the |
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Ecosystem Management and Restoration Trust Fund to be used for |
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water quality improvement and water restoration projects. |
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3. After the distribution under subparagraphs 1. and 2., |
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9.653 percent of the amount remitted by a sales tax dealer |
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located within a participating county pursuant to s. 218.61 |
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shall be transferred into the Local Government Half-cent Sales |
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Tax Clearing Trust Fund. |
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4. After the distribution under subparagraphs 1., 2., and |
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3., 0.065 percent shall be transferred to the Local Government |
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Half-cent Sales Tax Clearing Trust Fund and distributed pursuant |
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to s. 218.65. |
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5. For proceeds received after July 1, 2000, and after the |
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distributions under subparagraphs 1., 2., 3., and 4., 2.25 |
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percent of the available proceeds pursuant to this paragraph |
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shall be transferred monthly to the Revenue Sharing Trust Fund |
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for Counties pursuant to s. 218.215. |
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6. For proceeds received after July 1, 2000, and after the |
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distributions under subparagraphs 1., 2., 3., and 4., 1.0715 |
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percent of the available proceeds pursuant to this paragraph |
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shall be transferred monthly to the Revenue Sharing Trust Fund |
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for Municipalities pursuant to s. 218.215. If the total revenue |
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to be distributed pursuant to this subparagraph is at least as |
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great as the amount due from the Revenue Sharing Trust Fund for |
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Municipalities and the Municipal Financial Assistance Trust Fund |
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in state fiscal year 1999-2000, no municipality shall receive |
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less than the amount due from the Revenue Sharing Trust Fund for |
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Municipalities and the Municipal Financial Assistance Trust Fund |
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in state fiscal year 1999-2000. If the total proceeds to be |
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distributed are less than the amount received in combination |
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from the Revenue Sharing Trust Fund for Municipalities and the |
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Municipal Financial Assistance Trust Fund in state fiscal year |
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1999-2000, each municipality shall receive an amount |
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proportionate to the amount it was due in state fiscal year |
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1999-2000. |
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7. Of the remaining proceeds: |
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a. Beginning July 1, 2000, and in each fiscal year |
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thereafter, the sum of $29,915,500 shall be divided into as many |
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equal parts as there are counties in the state, and one part |
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shall be distributed to each county. The distribution among the |
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several counties shall begin each fiscal year on or before |
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January 5th and shall continue monthly for a total of 4 months. |
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If a local or special law required that any moneys accruing to a |
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county in fiscal year 1999-2000 under the then-existing |
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provisions of s. 550.135 be paid directly to the district school |
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board, special district, or a municipal government, such payment |
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shall continue until such time that the local or special law is |
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amended or repealed. The state covenants with holders of bonds |
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or other instruments of indebtedness issued by local |
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governments, special districts, or district school boards prior |
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to July 1, 2000, that it is not the intent of this subparagraph |
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to adversely affect the rights of those holders or relieve local |
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governments, special districts, or district school boards of the |
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duty to meet their obligations as a result of previous pledges |
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or assignments or trusts entered into which obligated funds |
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received from the distribution to county governments under then- |
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existing s. 550.135. This distribution specifically is in lieu |
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of funds distributed under s. 550.135 prior to July 1, 2000. |
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b. The department shall distribute $166,667 monthly |
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pursuant to s. 288.1162 to each applicant that has been |
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certified as a "facility for a new professional sports |
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franchise" or a "facility for a retained professional sports |
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franchise" pursuant to s. 288.1162. Up to $41,667 shall be |
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distributed monthly by the department to each applicant that has |
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been certified as a "facility for a retained spring training |
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franchise" pursuant to s. 288.1162; however, not more than |
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$208,335 may be distributed monthly in the aggregate to all |
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certified facilities for a retained spring training franchise. |
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Distributions shall begin 60 days following such certification |
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and shall continue for not more than 30 years. Nothing contained |
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in this paragraph shall be construed to allow an applicant |
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certified pursuant to s. 288.1162 to receive more in |
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distributions than actually expended by the applicant for the |
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public purposes provided for in s. 288.1162(6). However, a |
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certified applicant is entitled to receive distributions up to |
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the maximum amount allowable and undistributed under this |
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section for additional renovations and improvements to the |
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facility for the franchise without additional certification. |
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c. Beginning 30 days after notice by the Office of |
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Tourism, Trade, and Economic Development to the Department of |
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Revenue that an applicant has been certified as the professional |
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golf hall of fame pursuant to s. 288.1168 and is open to the |
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public, $166,667 shall be distributed monthly, for up to 300 |
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months, to the applicant. |
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d. Beginning 30 days after notice by the Office of |
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Tourism, Trade, and Economic Development to the Department of |
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Revenue that the applicant has been certified as the |
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International Game Fish Association World Center facility |
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pursuant to s. 288.1169, and the facility is open to the public, |
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$83,333 shall be distributed monthly, for up to 168 months, to |
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the applicant. This distribution is subject to reduction |
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pursuant to s. 288.1169. A lump sum payment of $999,996 shall be |
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made, after certification and before July 1, 2000. |
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e. The department shall distribute monthly to units of |
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local government that have been certified as owning eligible |
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convention centers pursuant to s. 288.1171 an amount equal to |
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one-half of the proceeds, as defined in paragraph (5)(a), |
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received and collected in the previous month by the department |
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under the provisions of this chapter which are generated by such |
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eligible convention centers and remitted on the sales and use |
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tax returns of eligible convention centers. The total |
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distribution to each unit of local government shall not exceed |
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$3 million per state fiscal year. Distributions shall begin 60 |
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days following notification of certification by the Office of |
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Tourism, Trade, and Economic Development pursuant to s. 288.1171 |
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and shall continue for not more than 30 years. Distributions |
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shall be used solely to encourage and provide economic |
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development for the attraction, recruitment, and retention of |
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corporate headquarters and of high-technology, manufacturing, |
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research and development, entertainment, and tourism industries |
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as designated by the unit of local government by resolution of |
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its governing body.
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8. All other proceeds shall remain with the General |
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Revenue Fund. |
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Section 2. Section 288.1171, Florida Statutes, is created |
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to read: |
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288.1171 Convention centers owned by units of local |
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government; certification as owning eligible convention centers; |
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duties.--
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(1) The Office of Tourism, Trade, and Economic Development |
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shall serve as the state agency for screening applicants for |
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state funding pursuant to s. 212.20(6)(d)7.e. and for certifying |
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an applicant as owning an eligible convention center.
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(2) The office shall adopt rules pursuant to ss. |
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120.536(1) and 120.54 for the receipt and processing of |
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applications for funding pursuant to s. 212.20(6)(d)7.e.
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(3) As used in this section, the term "eligible convention |
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center" means a publicly owned facility having exhibition space |
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in excess of 75,000 square feet, the primary function of which |
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is to host meetings, conventions, or trade shows.
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(4) Prior to certifying an applicant as owning an eligible |
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convention center, the office must determine that:
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(a) The unit of local government, as defined in s. |
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218.369, owns an eligible convention center.
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(b) The convention center contains more than 60,000 square |
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feet of exhibit space.
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(c) The unit of local government in which the convention |
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center is located has certified by resolution after a public |
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hearing that the application serves a public purpose pursuant to |
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subsection (7).
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(d) The convention center is located in a county that is |
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levying a tourist development tax pursuant to s. 125.0104.
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(5) Upon certification of an applicant, the office shall |
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notify the executive director of the Department of Revenue of |
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such certification by means of an official letter granting |
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certification. The department shall not begin distributing |
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proceeds until 60 days following notice by the office that a |
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unit of local government has been certified as owning an |
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eligible convention center.
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(6) No applicant previously certified under any provision |
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of this section who has received proceeds under such |
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certification shall be eligible for an additional certification.
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(7) A unit of local government certified as owning an |
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eligible convention center may use proceeds provided pursuant to |
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s. 212.20(6)(d)7.e. solely to encourage and provide economic |
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development for the attraction, recruitment, and retention of |
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corporate headquarters and of high-technology, manufacturing, |
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research and development, entertainment, and tourism industries |
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as designated by the unit of local government by resolution of |
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its governing body.
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(8) The department may audit as provided in s. 213.34 to |
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verify that the distributions pursuant to this section have been |
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expended as required in this section. Such information is |
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subject to the confidentiality requirements of chapter 213. If |
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the department determines that the distributions have not been |
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expended as required by this section, the department may pursue |
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recovery of such proceeds pursuant to the laws and rules |
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governing the assessment of taxes.
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(9) Failure to use the proceeds as provided in this |
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section shall be grounds for revoking certification. |
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Section 3. If any law amended by this act was also amended |
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by a law enacted at the 2003 Regular Session of the Legislature, |
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such laws shall be construed as if they had been enacted at the |
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same session of the Legislature, and full effect shall be given |
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to each if possible.
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Section 4. This act shall take effect July 1, 2004, only |
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if the Legislature specifies, in the General Appropriations Act |
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for fiscal year 2004-2005, that sufficient funds are available |
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to implement the provisions of this act. |