| 1 | A bill to be entitled |
| 2 | An act relating to distributions of sales and use tax |
| 3 | proceeds; amending s. 212.20, F.S.; increasing a monthly |
| 4 | distribution of funds to certain professional sports |
| 5 | franchises; providing an effective date. |
| 6 |
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| 7 | Be It Enacted by the Legislature of the State of Florida: |
| 8 |
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| 9 | Section 1. Paragraph (d) of subsection (6) of section |
| 10 | 212.20, Florida Statutes, is amended to read: |
| 11 | 212.20 Funds collected, disposition; additional powers of |
| 12 | department; operational expense; refund of taxes adjudicated |
| 13 | unconstitutionally collected.-- |
| 14 | (6) Distribution of all proceeds under this chapter and s. |
| 15 | 202.18(1)(b) and (2)(b) shall be as follows: |
| 16 | (d) The proceeds of all other taxes and fees imposed |
| 17 | pursuant to this chapter or remitted pursuant to s. 202.18(1)(b) |
| 18 | and (2)(b) shall be distributed as follows: |
| 19 | 1. In any fiscal year, the greater of $500 million, minus |
| 20 | an amount equal to 4.6 percent of the proceeds of the taxes |
| 21 | collected pursuant to chapter 201, or 5 percent of all other |
| 22 | taxes and fees imposed pursuant to this chapter or remitted |
| 23 | pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in |
| 24 | monthly installments into the General Revenue Fund. |
| 25 | 2. Two-tenths of one percent shall be transferred to the |
| 26 | Ecosystem Management and Restoration Trust Fund to be used for |
| 27 | water quality improvement and water restoration projects. |
| 28 | 3. After the distribution under subparagraphs 1. and 2., |
| 29 | 8.814 percent of the amount remitted by a sales tax dealer |
| 30 | located within a participating county pursuant to s. 218.61 |
| 31 | shall be transferred into the Local Government Half-cent Sales |
| 32 | Tax Clearing Trust Fund. Beginning July 1, 2003, the amount to |
| 33 | be transferred pursuant to this subparagraph to the Local |
| 34 | Government Half-cent Sales Tax Clearing Trust Fund shall be |
| 35 | reduced by 0.1 percent, and the department shall distribute this |
| 36 | amount to the Public Employees Relations Commission Trust Fund |
| 37 | less $5,000 each month, which shall be added to the amount |
| 38 | calculated in subparagraph 4. and distributed accordingly. |
| 39 | 4. After the distribution under subparagraphs 1., 2., and |
| 40 | 3., 0.095 percent shall be transferred to the Local Government |
| 41 | Half-cent Sales Tax Clearing Trust Fund and distributed pursuant |
| 42 | to s. 218.65. |
| 43 | 5. After the distributions under subparagraphs 1., 2., 3., |
| 44 | and 4., 2.0440 percent of the available proceeds pursuant to |
| 45 | this paragraph shall be transferred monthly to the Revenue |
| 46 | Sharing Trust Fund for Counties pursuant to s. 218.215. |
| 47 | 6. After the distributions under subparagraphs 1., 2., 3., |
| 48 | and 4., 1.3409 percent of the available proceeds pursuant to |
| 49 | this paragraph shall be transferred monthly to the Revenue |
| 50 | Sharing Trust Fund for Municipalities pursuant to s. 218.215. If |
| 51 | the total revenue to be distributed pursuant to this |
| 52 | subparagraph is at least as great as the amount due from the |
| 53 | Revenue Sharing Trust Fund for Municipalities and the former |
| 54 | Municipal Financial Assistance Trust Fund in state fiscal year |
| 55 | 1999-2000, no municipality shall receive less than the amount |
| 56 | due from the Revenue Sharing Trust Fund for Municipalities and |
| 57 | the former Municipal Financial Assistance Trust Fund in state |
| 58 | fiscal year 1999-2000. If the total proceeds to be distributed |
| 59 | are less than the amount received in combination from the |
| 60 | Revenue Sharing Trust Fund for Municipalities and the former |
| 61 | Municipal Financial Assistance Trust Fund in state fiscal year |
| 62 | 1999-2000, each municipality shall receive an amount |
| 63 | proportionate to the amount it was due in state fiscal year |
| 64 | 1999-2000. |
| 65 | 7. Of the remaining proceeds: |
| 66 | a. In each fiscal year, the sum of $29,915,500 shall be |
| 67 | divided into as many equal parts as there are counties in the |
| 68 | state, and one part shall be distributed to each county. The |
| 69 | distribution among the several counties shall begin each fiscal |
| 70 | year on or before January 5th and shall continue monthly for a |
| 71 | total of 4 months. If a local or special law required that any |
| 72 | moneys accruing to a county in fiscal year 1999-2000 under the |
| 73 | then-existing provisions of s. 550.135 be paid directly to the |
| 74 | district school board, special district, or a municipal |
| 75 | government, such payment shall continue until such time that the |
| 76 | local or special law is amended or repealed. The state covenants |
| 77 | with holders of bonds or other instruments of indebtedness |
| 78 | issued by local governments, special districts, or district |
| 79 | school boards prior to July 1, 2000, that it is not the intent |
| 80 | of this subparagraph to adversely affect the rights of those |
| 81 | holders or relieve local governments, special districts, or |
| 82 | district school boards of the duty to meet their obligations as |
| 83 | a result of previous pledges or assignments or trusts entered |
| 84 | into which obligated funds received from the distribution to |
| 85 | county governments under then-existing s. 550.135. This |
| 86 | distribution specifically is in lieu of funds distributed under |
| 87 | s. 550.135 prior to July 1, 2000. |
| 88 | b. The department shall distribute $166,667 monthly |
| 89 | pursuant to s. 288.1162 to each applicant that has been |
| 90 | certified as a "facility for a new professional sports |
| 91 | franchise" or a "facility for a retained professional sports |
| 92 | franchise" pursuant to s. 288.1162, except that for new or |
| 93 | retained professional sports franchises certified on or after |
| 94 | January 1, 2005, and for previously certified new and retained |
| 95 | professional sports franchises undertaking additional |
| 96 | renovations and improvements pursuant to s. 288.1162, such |
| 97 | distribution shall be $275,000. Up to $41,667 shall be |
| 98 | distributed monthly by the department to each applicant that has |
| 99 | been certified as a "facility for a retained spring training |
| 100 | franchise" pursuant to s. 288.1162; however, not more than |
| 101 | $208,335 may be distributed monthly in the aggregate to all |
| 102 | certified facilities for a retained spring training franchise. |
| 103 | Distributions shall begin 60 days following such certification |
| 104 | and shall continue for not more than 30 years. Nothing contained |
| 105 | in this paragraph shall be construed to allow an applicant |
| 106 | certified pursuant to s. 288.1162 to receive more in |
| 107 | distributions than actually expended by the applicant for the |
| 108 | public purposes provided for in s. 288.1162(6). However, a |
| 109 | certified applicant is entitled to receive distributions up to |
| 110 | the maximum amount allowable and undistributed under this |
| 111 | section for additional renovations and improvements to the |
| 112 | facility for the franchise without additional certification. |
| 113 | c. Beginning 30 days after notice by the Office of |
| 114 | Tourism, Trade, and Economic Development to the Department of |
| 115 | Revenue that an applicant has been certified as the professional |
| 116 | golf hall of fame pursuant to s. 288.1168 and is open to the |
| 117 | public, $166,667 shall be distributed monthly, for up to 300 |
| 118 | months, to the applicant. |
| 119 | d. Beginning 30 days after notice by the Office of |
| 120 | Tourism, Trade, and Economic Development to the Department of |
| 121 | Revenue that the applicant has been certified as the |
| 122 | International Game Fish Association World Center facility |
| 123 | pursuant to s. 288.1169, and the facility is open to the public, |
| 124 | $83,333 shall be distributed monthly, for up to 168 months, to |
| 125 | the applicant. This distribution is subject to reduction |
| 126 | pursuant to s. 288.1169. A lump sum payment of $999,996 shall be |
| 127 | made, after certification and before July 1, 2000. |
| 128 | 8. All other proceeds shall remain with the General |
| 129 | Revenue Fund. |
| 130 | Section 2. This act shall take effect upon becoming a law. |