1 | The Committee on Appropriations recommends the following: |
2 |
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3 | Committee Substitute |
4 | Remove the entire bill and insert: |
5 | A bill to be entitled |
6 | An act relating to pari-mutuel wagering; amending s. |
7 | 550.09515, F.S.; deleting provisions that require a |
8 | thoroughbred horse permit to be voided and to escheat to |
9 | the state for failure to operate performances; deleting |
10 | provisions for the reissuance of such escheated permit; |
11 | deleting obsolete provisions; amending s. 550.5251, F.S.; |
12 | revising provisions for application and issuance of |
13 | certain thoroughbred horse permits; providing penalties |
14 | for failure to operate full schedule of performances by |
15 | such permitholders; providing procedures for election not |
16 | to operate live performances; providing that such election |
17 | shall not affect the validity of a permit; exempting from |
18 | penalties thoroughbred permitholders who failed to operate |
19 | during specified racing seasons; providing for certain |
20 | greyhound permitholders that have not produced pari-mutuel |
21 | wagering tax revenues to conduct intertrack wagering under |
22 | certain circumstances; authorizing such intertrack |
23 | wagering to be conducted at a location other than the |
24 | permit location; amending s. 849.086, F.S.; revising |
25 | conditions during which a cardroom may be operated by a |
26 | cardroom licensee; deleting requirement for a cardroom |
27 | application to be filed as part of the annual license |
28 | application; providing an effective date. |
29 |
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30 | Be It Enacted by the Legislature of the State of Florida: |
31 |
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32 | Section 1. Subsections (3) through (7) of section |
33 | 550.09515, Florida Statutes, are amended to read: |
34 | 550.09515 Thoroughbred horse taxes; abandoned interest in |
35 | a permit for nonpayment of taxes.-- |
36 | (3)(a) The permit of a thoroughbred horse permitholder who |
37 | does not pay tax on handle for live thoroughbred horse |
38 | performances for a full schedule of live races during any 2 |
39 | consecutive state fiscal years shall be void and shall escheat |
40 | to and become the property of the state unless such failure to |
41 | operate and pay tax on handle was the direct result of fire, |
42 | strike, war, or other disaster or event beyond the ability of |
43 | the permitholder to control. Financial hardship to the |
44 | permitholder shall not, in and of itself, constitute just cause |
45 | for failure to operate and pay tax on handle. |
46 | (b) In order to maximize the tax revenues to the state, |
47 | the division shall reissue an escheated thoroughbred horse |
48 | permit to a qualified applicant pursuant to the provisions of |
49 | this chapter as for the issuance of an initial permit. However, |
50 | the provisions of this chapter relating to referendum |
51 | requirements for a pari-mutuel permit shall not apply to the |
52 | reissuance of an escheated thoroughbred horse permit. As |
53 | specified in the application and upon approval by the division |
54 | of an application for the permit, the new permitholder shall be |
55 | authorized to operate a thoroughbred horse facility anywhere in |
56 | the same county in which the escheated permit was authorized to |
57 | be operated, notwithstanding the provisions of s. 550.054(2) |
58 | relating to mileage limitations. |
59 | (3)(4) In the event that a court of competent jurisdiction |
60 | determines any of the provisions of this section to be |
61 | unconstitutional, it is the intent of the Legislature that the |
62 | provisions contained in this section shall be null and void and |
63 | that the provisions of s. 550.0951 shall apply to all |
64 | thoroughbred horse permitholders beginning on the date of such |
65 | judicial determination. To this end, the Legislature declares |
66 | that it would not have enacted any of the provisions of this |
67 | section individually and, to that end, expressly finds them not |
68 | to be severable. |
69 | (4)(5) Notwithstanding the provisions of s. |
70 | 550.0951(3)(c), the tax on handle for intertrack wagering on |
71 | rebroadcasts of simulcast horseraces is 2.4 percent of the |
72 | handle; provided however, that if the guest track is a |
73 | thoroughbred track located more than 35 miles from the host |
74 | track, the host track shall pay a tax of .5 percent of the |
75 | handle, and additionally the host track shall pay to the guest |
76 | track 1.9 percent of the handle to be used by the guest track |
77 | solely for purses. The tax shall be deposited into the Pari- |
78 | mutuel Wagering Trust Fund. |
79 | (5)(6) A credit equal to the amount of contributions made |
80 | by a thoroughbred permitholder during the taxable year directly |
81 | to the Jockeys' Guild or its health and welfare fund to be used |
82 | to provide health and welfare benefits for active, disabled, and |
83 | retired Florida jockeys and their dependents pursuant to |
84 | reasonable rules of eligibility established by the Jockeys' |
85 | Guild is allowed against taxes on live handle due for a taxable |
86 | year under this section. A thoroughbred permitholder may not |
87 | receive a credit greater than an amount equal to 1 percent of |
88 | its paid taxes for the previous taxable year. |
89 | (7) If a thoroughbred permitholder fails to operate all |
90 | performances on its 2001-2002 license, failure to pay tax on |
91 | handle for a full schedule of live races for those performances |
92 | in the 2001-2002 fiscal year does not constitute failure to pay |
93 | taxes on handle for a full schedule of live races in a fiscal |
94 | year for the purposes of subsection (3). This subsection may not |
95 | be construed as forgiving a thoroughbred permitholder from |
96 | paying taxes on performances conducted at its facility pursuant |
97 | to its 2001-2002 license other than for failure to operate all |
98 | performances on its 2001-2002 license. This subsection expires |
99 | July 1, 2003. |
100 | Section 2. Subsection (2) of section 550.5251, Florida |
101 | Statutes, is amended to read: |
102 | 550.5251 Florida thoroughbred racing; certain permits; |
103 | operating days.-- |
104 | (2) Each permitholder referred to in subsection (1) shall |
105 | annually, during the period commencing December 15 of each year |
106 | and ending January 4 of the following year, file in writing with |
107 | the division its application to conduct one or more thoroughbred |
108 | racing meetings during the thoroughbred racing season commencing |
109 | on the following June 1. Each application shall specify the |
110 | number and dates of all performances that the permitholder |
111 | intends to conduct during that thoroughbred racing season. On or |
112 | before February 15 of each year, the division shall issue a |
113 | license authorizing each permitholder to conduct performances on |
114 | the dates specified in its application. Up to March 31 of each |
115 | year, each permitholder may request and shall be granted changes |
116 | in its authorized performances, and the division shall issue a |
117 | license on or before April 30 of each year authorizing each |
118 | permitholder to conduct performances on the dates specified in |
119 | its application; but thereafter, as a condition precedent to the |
120 | validity of its license and its right to retain its permit, each |
121 | permitholder must operate the full number of days authorized on |
122 | each of the dates set forth in its license or be subject to |
123 | discipline pursuant to ss. 550.01215(4) and 550.0251(10). On or |
124 | before February 15 of each year, a permitholder may elect not to |
125 | operate live performances during the ensuing thoroughbred racing |
126 | season by filing an amendment to its application indicating its |
127 | irrevocable election not to operate, and the division shall not |
128 | issue a license to such permitholder. An election not to operate |
129 | shall not affect the continuing validity of the permit of such |
130 | permitholder. For the 2004-2005 Florida Thoroughbred Racing |
131 | Season only, an election not to operate will be effective if |
132 | delivered to the division on or before July 1, 2004. Any |
133 | thoroughbred permitholder who either failed to operate all |
134 | performances that it was authorized to operate under the license |
135 | or licenses issued to it by the division for either or both the |
136 | 2001-2002 or 2002-2003 Florida Thoroughbred Racing Seasons or |
137 | who failed to operate any performance during the 2003-2004 |
138 | Florida Thoroughbred Racing Season shall be excused from |
139 | discipline by the division for its failure to operate such |
140 | performances, and its permit shall be deemed valid and in good |
141 | standing. |
142 | Section 3. A greyhound permitholder in any county of this |
143 | state which permitholder has not produced pari-mutuel wagering |
144 | tax revenues for the preceding 5 state fiscal years and which |
145 | county is contiguous to a county with one or more pari-mutuel |
146 | permitholders that have produced pari-mutuel wagering tax |
147 | revenues during the preceding 5 state fiscal years may, at any |
148 | time during which live pari-mutuel racing or games are being |
149 | conducted in the contiguous county, conduct intertrack wagering |
150 | at the location fixed in the permit or at another location to |
151 | which the permitholder shall be entitled hereunder to move the |
152 | permit provided such location is within the same county and |
153 | within 30 miles of the location fixed in the permit. |
154 | Section 4. Paragraph (b) of subsection (7) of section |
155 | 849.086, Florida Statutes, is amended to read: |
156 | 849.086 Cardrooms authorized.-- |
157 | (7) CONDITIONS FOR OPERATING A CARDROOM.-- |
158 | (b) A cardroom may be operated at the facility only when |
159 | the facility is authorized to accept wagers on pari-mutuel |
160 | events during its authorized meet. A cardroom may operate |
161 | between the hours of 12 noon and 12 midnight on any day a pari- |
162 | mutuel event is conducted live as a part of its authorized meet. |
163 | However, a permitholder who holds a valid cardroom license may |
164 | operate a cardroom between the hours of 12 noon and 12 midnight |
165 | on any day that live racing of the same class of permit is |
166 | occurring within 35 miles of its facility if no other holder of |
167 | that same class of permit within 35 miles is operating a |
168 | cardroom at such time or and if all holders of the same class of |
169 | permit within the 35-mile area have given their permission in |
170 | writing to the permitholder to operate the cardroom during the |
171 | designated period. Application to operate a cardroom under this |
172 | paragraph must be made to the division as part of the annual |
173 | license application. |
174 | Section 5. This act shall take effect upon becoming a law. |