| 1 | The Committee on Finance & Tax 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 the tax on sales, use, and other |
| 7 | transactions; amending s. 212.20, F.S.; providing for |
| 8 | distribution of a portion of revenues from the tax on |
| 9 | sales, use, and other transactions to eligible publicly |
| 10 | owned football facilities; providing limitations; creating |
| 11 | s. 288.1174, F.S.; providing for the certification of |
| 12 | eligible publicly owned football facilities by the Office |
| 13 | of Tourism, Trade, and Economic Development; requiring the |
| 14 | office to adopt specified rules; providing a definition; |
| 15 | providing requirements for certification; providing for |
| 16 | use of proceeds distributed under the act; providing for |
| 17 | audits by the Department of Revenue; providing for |
| 18 | revocation of certification; providing an effective date. |
| 19 |
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| 20 | Be It Enacted by the Legislature of the State of Florida: |
| 21 |
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| 22 | Section 1. Paragraph (d) of subsection (6) of section |
| 23 | 212.20, Florida Statutes, as amended by section 92 of chapter |
| 24 | 2003-402, 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 | 8.814 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. Beginning July 1, 2003, the amount to |
| 47 | be transferred pursuant to this subparagraph to the Local |
| 48 | Government Half-cent Sales Tax Clearing Trust Fund shall be |
| 49 | reduced by 0.1 percent, and the department shall distribute this |
| 50 | amount to the Public Employees Relations Commission Trust Fund |
| 51 | less $5,000 each month, which shall be added to the amount |
| 52 | calculated in subparagraph 4. and distributed accordingly. |
| 53 | 4. After the distribution under subparagraphs 1., 2., and |
| 54 | 3., 0.095 percent shall be transferred to the Local Government |
| 55 | Half-cent Sales Tax Clearing Trust Fund and distributed pursuant |
| 56 | to s. 218.65. |
| 57 | 5. After the distributions under subparagraphs 1., 2., 3., |
| 58 | and 4., 2.0440 percent of the available proceeds pursuant to |
| 59 | this paragraph shall be transferred monthly to the Revenue |
| 60 | Sharing Trust Fund for Counties pursuant to s. 218.215. |
| 61 | 6. After the distributions under subparagraphs 1., 2., 3., |
| 62 | and 4., 1.3409 percent of the available proceeds pursuant to |
| 63 | this paragraph shall be transferred monthly to the Revenue |
| 64 | Sharing Trust Fund for Municipalities pursuant to s. 218.215. If |
| 65 | the total revenue to be distributed pursuant to this |
| 66 | subparagraph is at least as great as 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 | no municipality shall receive less than the amount due from the |
| 70 | Revenue Sharing Trust Fund for Municipalities and the Municipal |
| 71 | Financial Assistance Trust Fund in state fiscal year 1999-2000. |
| 72 | If the total proceeds to be distributed are less than the amount |
| 73 | received in combination from the Revenue Sharing Trust Fund for |
| 74 | Municipalities and the Municipal Financial Assistance Trust Fund |
| 75 | in state fiscal year 1999-2000, each municipality shall receive |
| 76 | an amount proportionate to the amount it was due in state fiscal |
| 77 | year 1999-2000. |
| 78 | 7. Of the remaining proceeds: |
| 79 | a. In each fiscal year, the sum of $29,915,500 shall be |
| 80 | divided into as many equal parts as there are counties in the |
| 81 | state, and one part shall be distributed to each county. The |
| 82 | distribution among the several counties shall begin each fiscal |
| 83 | year on or before January 5th and shall continue monthly for a |
| 84 | total of 4 months. If a local or special law required that any |
| 85 | moneys accruing to a county in fiscal year 1999-2000 under the |
| 86 | then-existing provisions of s. 550.135 be paid directly to the |
| 87 | district school board, special district, or a municipal |
| 88 | government, such payment shall continue until such time that the |
| 89 | local or special law is amended or repealed. The state covenants |
| 90 | with holders of bonds or other instruments of indebtedness |
| 91 | issued by local governments, special districts, or district |
| 92 | school boards prior to July 1, 2000, that it is not the intent |
| 93 | of this subparagraph to adversely affect the rights of those |
| 94 | holders or relieve local governments, special districts, or |
| 95 | district school boards of the duty to meet their obligations as |
| 96 | a result of previous pledges or assignments or trusts entered |
| 97 | into which obligated funds received from the distribution to |
| 98 | county governments under then-existing s. 550.135. This |
| 99 | distribution specifically is in lieu of funds distributed under |
| 100 | s. 550.135 prior to July 1, 2000. |
| 101 | b. The department shall distribute $166,667 monthly |
| 102 | pursuant to s. 288.1162 to each applicant that has been |
| 103 | certified as a "facility for a new professional sports |
| 104 | franchise" or a "facility for a retained professional sports |
| 105 | franchise" pursuant to s. 288.1162. Up to $41,667 shall be |
| 106 | distributed monthly by the department to each applicant that has |
| 107 | been certified as a "facility for a retained spring training |
| 108 | franchise" pursuant to s. 288.1162; however, not more than |
| 109 | $208,335 may be distributed monthly in the aggregate to all |
| 110 | certified facilities for a retained spring training franchise. |
| 111 | Distributions shall begin 60 days following such certification |
| 112 | and shall continue for not more than 30 years. Nothing contained |
| 113 | in this paragraph shall be construed to allow an applicant |
| 114 | certified pursuant to s. 288.1162 to receive more in |
| 115 | distributions than actually expended by the applicant for the |
| 116 | public purposes provided for in s. 288.1162(6). However, a |
| 117 | certified applicant is entitled to receive distributions up to |
| 118 | the maximum amount allowable and undistributed under this |
| 119 | section for additional renovations and improvements to the |
| 120 | facility for the franchise without additional certification. |
| 121 | c. Beginning 30 days after notice by the Office of |
| 122 | Tourism, Trade, and Economic Development to the Department of |
| 123 | Revenue that an applicant has been certified as the professional |
| 124 | golf hall of fame pursuant to s. 288.1168 and is open to the |
| 125 | public, $166,667 shall be distributed monthly, for up to 300 |
| 126 | months, to the applicant. |
| 127 | d. Beginning 30 days after notice by the Office of |
| 128 | Tourism, Trade, and Economic Development to the Department of |
| 129 | Revenue that the applicant has been certified as the |
| 130 | International Game Fish Association World Center facility |
| 131 | pursuant to s. 288.1169, and the facility is open to the public, |
| 132 | $83,333 shall be distributed monthly, for up to 168 months, to |
| 133 | the applicant. This distribution is subject to reduction |
| 134 | pursuant to s. 288.1169. A lump sum payment of $999,996 shall be |
| 135 | made, after certification and before July 1, 2000. |
| 136 | e. Beginning 60 days after notice by the Office of |
| 137 | Tourism, Trade, and Economic Development to the Department of |
| 138 | Revenue that the applicant has been certified, the department |
| 139 | shall distribute $50,000 monthly to each eligible publicly owned |
| 140 | football facility that has been certified pursuant to s. |
| 141 | 288.1174. Distributions shall continue for not more than 30 |
| 142 | years. Distributions shall be used solely for the purposes of |
| 143 | renovating and modernizing the facility. |
| 144 | 8. All other proceeds shall remain with the General |
| 145 | Revenue Fund. |
| 146 | Section 2. Section 288.1174, Florida Statutes, is created |
| 147 | to read: |
| 148 | 288.1174 Publicly owned football facilities; |
| 149 | certification; duties.-- |
| 150 | (1) The Office of Tourism, Trade, and Economic Development |
| 151 | shall serve as the state agency for screening applicants for |
| 152 | state funding pursuant to s. 212.20(6)(d)7.e. and for certifying |
| 153 | an applicant as an eligible publicly owned football facility. |
| 154 | (2) The Office of Tourism, Trade, and Economic Development |
| 155 | shall adopt rules pursuant to ss. 120.536(1) and 120.54 for the |
| 156 | receipt and processing of applications for funding pursuant to |
| 157 | s. 212.20(6)(d)7.e. |
| 158 | (3) As used in this section, the term "publicly owned |
| 159 | football facility" means a publicly owned football facility |
| 160 | within a municipality that has been declared to be in a state of |
| 161 | financial emergency within the preceding 10 years pursuant to s. |
| 162 | 218.503, that has had a financial emergencies board established, |
| 163 | regardless of whether the board is currently in existence, and |
| 164 | at which the football team of a private or public university or |
| 165 | college is based. For the purpose of this subsection, a football |
| 166 | team of a public or private university or college shall be |
| 167 | considered based only at the facility at which the team plays |
| 168 | the majority of games where the team is designated the "home" |
| 169 | team. An institution may not be deemed to be based at more than |
| 170 | one facility in any single academic year. |
| 171 | (4) Prior to certifying an applicant as an eligible |
| 172 | publicly owned football facility, the Office of Tourism, Trade, |
| 173 | and Economic Development must determine that: |
| 174 | (a) A municipality owns the football facility. |
| 175 | (b) The municipality that owns the football facility has |
| 176 | been declared to be in a state of financial emergency within the |
| 177 | preceding 10 years pursuant to s. 218.503 and the municipality |
| 178 | has had a financial emergencies board established, regardless of |
| 179 | whether the board is currently in existence. |
| 180 | (c) The football team of a private or public university or |
| 181 | college is based at the football facility. For the purpose of |
| 182 | this section, a football team of a public or private university |
| 183 | or college shall be considered based only at the facility at |
| 184 | which the team plays the majority of games where the team is |
| 185 | designated the "home" team. |
| 186 | (5) Upon certification of an applicant, the Office of |
| 187 | Tourism, Trade, and Economic Development shall notify the |
| 188 | executive director of the Department of Revenue of such |
| 189 | certification by means of an official letter granting |
| 190 | certification. The Department of Revenue shall not begin |
| 191 | distributing proceeds until 60 days following notice by the |
| 192 | Office of Tourism, Trade, and Economic Development that a |
| 193 | football facility has been certified as an eligible publicly |
| 194 | owned football facility. |
| 195 | (6) No applicant previously certified under any provision |
| 196 | of this section who has received proceeds under such |
| 197 | certification shall be eligible for an additional certification. |
| 198 | (7) An applicant certified as an eligible publicly owned |
| 199 | football facility may use proceeds provided pursuant to s. |
| 200 | 212.20(6)(d)7.e. solely for the purposes of renovating and |
| 201 | modernizing the facility. |
| 202 | (8) The Department of Revenue may audit as provided in s. |
| 203 | 213.34 to verify that the distributions pursuant to this section |
| 204 | have been expended as required in this section. Such information |
| 205 | is subject to the confidentiality requirements of chapter 213. |
| 206 | If the Department of Revenue determines that the distributions |
| 207 | have not been expended as required by this section, the |
| 208 | department may pursue recovery of such proceeds pursuant to the |
| 209 | laws and rules governing the assessment of taxes. |
| 210 | (9) Failure to use the proceeds as provided in this |
| 211 | section shall be grounds for revoking certification. |
| 212 | Section 3. This act shall take effect July 1, 2004. |