HB 0061 2004
1	A bill to be entitled
2	An act relating to economic development incentives;
3	amending s. 212.20, F.S.; providing for distribution of a
4	portion of revenues from the tax on sales, use, and other
5	transactions to specified units of local government owning
6	eligible convention centers; creating s. 288.1171, F.S.;
7	providing for certification of units of local government
8	owning eligible convention centers by the Office of
9	Tourism, Trade, and Economic Development; requiring the
10	office to adopt specified rules; providing a definition;
11	providing requirements for certification; providing for
12	use of proceeds distributed to units of local government
13	under the act; providing for audits by the Department of
14	Revenue; providing for revocation of certification;
15	providing an effective date.
16
17	Be It Enacted by the Legislature of the State of Florida:
18
19	Section 1. Paragraph (d) of subsection (6) of section
20	212.20, Florida Statutes, as amended by section 92 of chapter
21	2003-402, Laws of Florida, is amended to read:
22	212.20 Funds collected, disposition; additional powers of
23	department; operational expense; refund of taxes adjudicated
24	unconstitutionally collected.--
25	(6) Distribution of all proceeds under this chapter and s.
26	202.18(1)(b) and (2)(b) shall be as follows:
27	(d) The proceeds of all other taxes and fees imposed
28	pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
29	and (2)(b) shall be distributed as follows:
30	1. In any fiscal year, the greater of $500 million, minus
31	an amount equal to 4.6 percent of the proceeds of the taxes
32	collected pursuant to chapter 201, or 5 percent of all other
33	taxes and fees imposed pursuant to this chapter or remitted
34	pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
35	monthly installments into the General Revenue Fund.
36	2. Two-tenths of one percent shall be transferred to the
37	Ecosystem Management and Restoration Trust Fund to be used for
38	water quality improvement and water restoration projects.
39	3. After the distribution under subparagraphs 1. and 2.,
40	8.814 percent of the amount remitted by a sales tax dealer
41	located within a participating county pursuant to s. 218.61
42	shall be transferred into the Local Government Half-cent Sales
43	Tax Clearing Trust Fund. Beginning July 1, 2003, the amount to
44	be transferred pursuant to this subparagraph to the Local
45	Government Half-cent Sales Tax Clearing Trust Fund shall be
46	reduced by 0.1 percent, and the department shall distribute this
47	amount to the Public Employees Relations Commission Trust Fund
48	less $5,000 each month, which shall be added to the amount
49	calculated in subparagraph 4. and distributed accordingly.
50	4. After the distribution under subparagraphs 1., 2., and
51	3., 0.095 percent shall be transferred to the Local Government
52	Half-cent Sales Tax Clearing Trust Fund and distributed pursuant
53	to s. 218.65.
54	5. After the distributions under subparagraphs 1., 2., 3.,
55	and 4., 2.0440 percent of the available proceeds pursuant to
56	this paragraph shall be transferred monthly to the Revenue
57	Sharing Trust Fund for Counties pursuant to s. 218.215.
58	6. After the distributions under subparagraphs 1., 2., 3.,
59	and 4., 1.3409 percent of the available proceeds pursuant to
60	this paragraph shall be transferred monthly to the Revenue
61	Sharing Trust Fund for Municipalities pursuant to s. 218.215. If
62	the total revenue to be distributed pursuant to this
63	subparagraph is at least as great as the amount due from the
64	Revenue Sharing Trust Fund for Municipalities and the Municipal
65	Financial Assistance Trust Fund in state fiscal year 1999-2000,
66	no municipality shall receive less than the amount due from the
67	Revenue Sharing Trust Fund for Municipalities and the Municipal
68	Financial Assistance Trust Fund in state fiscal year 1999-2000.
69	If the total proceeds to be distributed are less than the amount
70	received in combination from the Revenue Sharing Trust Fund for
71	Municipalities and the Municipal Financial Assistance Trust Fund
72	in state fiscal year 1999-2000, each municipality shall receive
73	an amount proportionate to the amount it was due in state fiscal
74	year 1999-2000.
75	7. Of the remaining proceeds:
76	a. In each fiscal year, the sum of $29,915,500 shall be
77	divided into as many equal parts as there are counties in the
78	state, and one part shall be distributed to each county. The
79	distribution among the several counties shall begin each fiscal
80	year on or before January 5th and shall continue monthly for a
81	total of 4 months. If a local or special law required that any
82	moneys accruing to a county in fiscal year 1999-2000 under the
83	then-existing provisions of s. 550.135 be paid directly to the
84	district school board, special district, or a municipal
85	government, such payment shall continue until such time that the
86	local or special law is amended or repealed. The state covenants
87	with holders of bonds or other instruments of indebtedness
88	issued by local governments, special districts, or district
89	school boards prior to July 1, 2000, that it is not the intent
90	of this subparagraph to adversely affect the rights of those
91	holders or relieve local governments, special districts, or
92	district school boards of the duty to meet their obligations as
93	a result of previous pledges or assignments or trusts entered
94	into which obligated funds received from the distribution to
95	county governments under then-existing s. 550.135. This
96	distribution specifically is in lieu of funds distributed under
97	s. 550.135 prior to July 1, 2000.
98	b. The department shall distribute $166,667 monthly
99	pursuant to s. 288.1162 to each applicant that has been
100	certified as a "facility for a new professional sports
101	franchise" or a "facility for a retained professional sports
102	franchise" pursuant to s. 288.1162. Up to $41,667 shall be
103	distributed monthly by the department to each applicant that has
104	been certified as a "facility for a retained spring training
105	franchise" pursuant to s. 288.1162; however, not more than
106	$208,335 may be distributed monthly in the aggregate to all
107	certified facilities for a retained spring training franchise.
108	Distributions shall begin 60 days following such certification
109	and shall continue for not more than 30 years. Nothing contained
110	in this paragraph shall be construed to allow an applicant
111	certified pursuant to s. 288.1162 to receive more in
112	distributions than actually expended by the applicant for the
113	public purposes provided for in s. 288.1162(6). However, a
114	certified applicant is entitled to receive distributions up to
115	the maximum amount allowable and undistributed under this
116	section for additional renovations and improvements to the
117	facility for the franchise without additional certification.
118	c. Beginning 30 days after notice by the Office of
119	Tourism, Trade, and Economic Development to the Department of
120	Revenue that an applicant has been certified as the professional
121	golf hall of fame pursuant to s. 288.1168 and is open to the
122	public, $166,667 shall be distributed monthly, for up to 300
123	months, to the applicant.
124	d. Beginning 30 days after notice by the Office of
125	Tourism, Trade, and Economic Development to the Department of
126	Revenue that the applicant has been certified as the
127	International Game Fish Association World Center facility
128	pursuant to s. 288.1169, and the facility is open to the public,
129	$83,333 shall be distributed monthly, for up to 168 months, to
130	the applicant. This distribution is subject to reduction
131	pursuant to s. 288.1169. A lump sum payment of $999,996 shall be
132	made, after certification and before July 1, 2000.
133	e. The department shall distribute monthly to units of
134	local government that have been certified as owning eligible
135	convention centers pursuant to s. 288.1171 an amount equal to
136	one-half of the proceeds, as defined in paragraph (5)(a),
137	received and collected in the previous month by the department
138	under the provisions of this chapter which are generated by such
139	eligible convention centers and remitted on the sales and use
140	tax returns of eligible convention centers. The total
141	distribution to each unit of local government shall not exceed
142	$3 million per state fiscal year. Distributions shall begin 60
143	days following notification of certification by the Office of
144	Tourism, Trade, and Economic Development pursuant to s. 288.1171
145	and shall continue for not more than 30 years. Distributions
146	shall be used solely to encourage and provide economic
147	development for the attraction, recruitment, and retention of
148	corporate headquarters and of high-technology, manufacturing,
149	research and development, entertainment, and tourism industries
150	as designated by the unit of local government by resolution of
151	its governing body.
152	8. All other proceeds shall remain with the General
153	Revenue Fund.
154	Section 2. Section 288.1171, Florida Statutes, is created
155	to read:
156	288.1171 Convention centers owned by units of local
157	government; certification as owning eligible convention centers;
158	duties.--
159	(1) The Office of Tourism, Trade, and Economic Development
160	shall serve as the state agency for screening applicants for
161	state funding pursuant to s. 212.20(6)(d)7.e. and for certifying
162	an applicant as owning an eligible convention center.
163	(2) The Office of Tourism, Trade, and Economic Development
164	shall adopt rules pursuant to ss. 120.536(1) and 120.54 for the
165	receipt and processing of applications for funding pursuant to
166	s. 212.20(6)(d)7.e.
167	(3) As used in this section, the term "eligible convention
168	center" means a publicly owned facility having exhibition space
169	in excess of 75,000 square feet, the primary function of which
170	is to host meetings, conventions, or trade shows.
171	(4) Prior to certifying an applicant as owning an eligible
172	convention center, the Office of Tourism, Trade, and Economic
173	Development must determine that:
174	(a) The unit of local government, as defined in s.
175	218.369, owns an eligible convention center.
176	(b) The convention center contains more than 75,000 square
177	feet of exhibit space.
178	(c) The unit of local government in which the convention
179	center is located has certified by resolution after a public
180	hearing that the application serves a public purpose pursuant to
181	subsection (7).
182	(d) The convention center is located in a county that is
183	levying a tourist development tax pursuant to s. 125.0104.
184	(5) Upon certification of an applicant, the Office of
185	Tourism, Trade, and Economic Development shall notify the
186	executive director of the Department of Revenue of such
187	certification by means of an official letter granting
188	certification. The Department of Revenue shall not begin
189	distributing proceeds until 60 days following notice by the
190	Office of Tourism, Trade, and Economic Development that a unit
191	of local government has been certified as owning an eligible
192	convention center.
193	(6) No applicant previously certified under any provision
194	of this section who has received proceeds under such
195	certification shall be eligible for an additional certification.
196	(7) A unit of local government certified as owning an
197	eligible convention center may use proceeds provided pursuant to
198	s. 212.20(6)(d)7.e. solely to encourage and provide economic
199	development for the attraction, recruitment, and retention of
200	corporate headquarters and of high-technology, manufacturing,
201	research and development, entertainment, and tourism industries
202	as designated by the unit of local government by resolution of
203	its governing body.
204	(8) The Department of Revenue may audit as provided in s.
205	213.34 to verify that the distributions pursuant to this section
206	have been expended as required in this section. Such information
207	is subject to the confidentiality requirements of chapter 213.
208	If the Department of Revenue determines that the distributions
209	have not been expended as required by this section, it may
210	pursue recovery of such proceeds pursuant to the laws and rules
211	governing the assessment of taxes.
212	(9) Failure to use the proceeds as provided in this
213	section shall be grounds for revoking certification.
214	Section 3. This act shall take effect July 1, 2004.