Senate Bill sb1070
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Florida Senate - 2005 SB 1070
By Senator Constantine and Atwater
25-966-05 See HB 173
1 A bill to be entitled
2 An act relating to economic development
3 incentives; amending s. 212.20, F.S.; providing
4 for distribution of a portion of revenues from
5 the tax on sales, use, and other transactions
6 to specified units of local government owning
7 eligible convention centers; providing
8 limitations; requiring the Department of
9 Revenue to prescribe certain forms; creating s.
10 288.1171, F.S.; providing for certification of
11 units of local government owning eligible
12 convention centers by the Office of Tourism,
13 Trade, and Economic Development; requiring the
14 office to adopt specified rules; providing a
15 definition; providing requirements for
16 certification; providing for use of proceeds
17 distributed to units of local government under
18 the act; providing for audits by the Department
19 of Revenue; providing for revocation of
20 certification; providing an effective date.
21
22 Be It Enacted by the Legislature of the State of Florida:
23
24 Section 1. Paragraph (d) of subsection (6) of section
25 212.20, Florida Statutes, is amended to read:
26 212.20 Funds collected, disposition; additional powers
27 of department; operational expense; refund of taxes
28 adjudicated unconstitutionally collected.--
29 (6) Distribution of all proceeds under this chapter
30 and s. 202.18(1)(b) and (2)(b) shall be as follows:
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Florida Senate - 2005 SB 1070
25-966-05 See HB 173
1 (d) The proceeds of all other taxes and fees imposed
2 pursuant to this chapter or remitted pursuant to s.
3 202.18(1)(b) and (2)(b) shall be distributed as follows:
4 1. In any fiscal year, the greater of $500 million,
5 minus an amount equal to 4.6 percent of the proceeds of the
6 taxes collected pursuant to chapter 201, or 5 percent of all
7 other taxes and fees imposed pursuant to this chapter or
8 remitted pursuant to s. 202.18(1)(b) and (2)(b) shall be
9 deposited in monthly installments into the General Revenue
10 Fund.
11 2. Two-tenths of one percent shall be transferred to
12 the Ecosystem Management and Restoration Trust Fund to be used
13 for water quality improvement and water restoration projects.
14 3. After the distribution under subparagraphs 1. and
15 2., 8.814 percent of the amount remitted by a sales tax dealer
16 located within a participating county pursuant to s. 218.61
17 shall be transferred into the Local Government Half-cent Sales
18 Tax Clearing Trust Fund. Beginning July 1, 2003, the amount to
19 be transferred pursuant to this subparagraph to the Local
20 Government Half-cent Sales Tax Clearing Trust Fund shall be
21 reduced by 0.1 percent, and the department shall distribute
22 this amount to the Public Employees Relations Commission Trust
23 Fund less $5,000 each month, which shall be added to the
24 amount calculated in subparagraph 4. and distributed
25 accordingly.
26 4. After the distribution under subparagraphs 1., 2.,
27 and 3., 0.095 percent shall be transferred to the Local
28 Government Half-cent Sales Tax Clearing Trust Fund and
29 distributed pursuant to s. 218.65.
30 5. After the distributions under subparagraphs 1., 2.,
31 3., and 4., 2.0440 percent of the available proceeds pursuant
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Florida Senate - 2005 SB 1070
25-966-05 See HB 173
1 to this paragraph shall be transferred monthly to the Revenue
2 Sharing Trust Fund for Counties pursuant to s. 218.215.
3 6. After the distributions under subparagraphs 1., 2.,
4 3., and 4., 1.3409 percent of the available proceeds pursuant
5 to this paragraph shall be transferred monthly to the Revenue
6 Sharing Trust Fund for Municipalities pursuant to s. 218.215.
7 If the total revenue to be distributed pursuant to this
8 subparagraph is at least as great as the amount due from the
9 Revenue Sharing Trust Fund for Municipalities and the former
10 Municipal Financial Assistance Trust Fund in state fiscal year
11 1999-2000, no municipality shall receive less than the amount
12 due from the Revenue Sharing Trust Fund for Municipalities and
13 the former Municipal Financial Assistance Trust Fund in state
14 fiscal year 1999-2000. If the total proceeds to be distributed
15 are less than the amount received in combination from the
16 Revenue Sharing Trust Fund for Municipalities and the former
17 Municipal Financial Assistance Trust Fund in state fiscal year
18 1999-2000, each municipality shall receive an amount
19 proportionate to the amount it was due in state fiscal year
20 1999-2000.
21 7. Of the remaining proceeds:
22 a. In each fiscal year, the sum of $29,915,500 shall
23 be divided into as many equal parts as there are counties in
24 the state, and one part shall be distributed to each county.
25 The distribution among the several counties shall begin each
26 fiscal year on or before January 5th and shall continue
27 monthly for a total of 4 months. If a local or special law
28 required that any moneys accruing to a county in fiscal year
29 1999-2000 under the then-existing provisions of s. 550.135 be
30 paid directly to the district school board, special district,
31 or a municipal government, such payment shall continue until
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Florida Senate - 2005 SB 1070
25-966-05 See HB 173
1 such time that the local or special law is amended or
2 repealed. The state covenants with holders of bonds or other
3 instruments of indebtedness issued by local governments,
4 special districts, or district school boards prior to July 1,
5 2000, that it is not the intent of this subparagraph to
6 adversely affect the rights of those holders or relieve local
7 governments, special districts, or district school boards of
8 the duty to meet their obligations as a result of previous
9 pledges or assignments or trusts entered into which obligated
10 funds received from the distribution to county governments
11 under then-existing s. 550.135. This distribution specifically
12 is in lieu of funds distributed under s. 550.135 prior to July
13 1, 2000.
14 b. The department shall distribute $166,667 monthly
15 pursuant to s. 288.1162 to each applicant that has been
16 certified as a "facility for a new professional sports
17 franchise" or a "facility for a retained professional sports
18 franchise" pursuant to s. 288.1162. Up to $41,667 shall be
19 distributed monthly by the department to each applicant that
20 has been certified as a "facility for a retained spring
21 training franchise" pursuant to s. 288.1162; however, not more
22 than $208,335 may be distributed monthly in the aggregate to
23 all certified facilities for a retained spring training
24 franchise. Distributions shall begin 60 days following such
25 certification and shall continue for not more than 30 years.
26 Nothing contained in this paragraph shall be construed to
27 allow an applicant certified pursuant to s. 288.1162 to
28 receive more in distributions than actually expended by the
29 applicant for the public purposes provided for in s.
30 288.1162(6). However, a certified applicant is entitled to
31 receive distributions up to the maximum amount allowable and
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Florida Senate - 2005 SB 1070
25-966-05 See HB 173
1 undistributed under this section for additional renovations
2 and improvements to the facility for the franchise without
3 additional certification.
4 c. Beginning 30 days after notice by the Office of
5 Tourism, Trade, and Economic Development to the Department of
6 Revenue that an applicant has been certified as the
7 professional golf hall of fame pursuant to s. 288.1168 and is
8 open to the public, $166,667 shall be distributed monthly, for
9 up to 300 months, to the applicant.
10 d. Beginning 30 days after notice by the Office of
11 Tourism, Trade, and Economic Development to the Department of
12 Revenue that the applicant has been certified as the
13 International Game Fish Association World Center facility
14 pursuant to s. 288.1169, and the facility is open to the
15 public, $83,333 shall be distributed monthly, for up to 168
16 months, to the applicant. This distribution is subject to
17 reduction pursuant to s. 288.1169. A lump sum payment of
18 $999,996 shall be made, after certification and before July 1,
19 2000.
20 e. The department shall distribute monthly to units of
21 local government that have been certified as owning eligible
22 convention centers pursuant to s. 288.1171 an amount equal to
23 50 percent of the proceeds, as defined in paragraph (5)(a),
24 received and collected in the previous month by the department
25 under the provisions of this chapter which are generated by
26 such eligible convention centers and remitted on the sales and
27 use tax returns of eligible convention centers. Proceeds, for
28 this sub-subparagraph, are further defined as all applicable
29 sales taxes collected by an eligible convention center for
30 standard services provided by center staff to users of the
31 center, which include the following: parking, admission,
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Florida Senate - 2005 SB 1070
25-966-05 See HB 173
1 ticket sales, food services, electrical or like services,
2 space rentals, equipment rentals, and security services. The
3 total distribution to each unit of local government shall not
4 exceed $2 million per state fiscal year. However, total
5 distributions to all units of local government shall not
6 exceed $10 million per state fiscal year, and such
7 distribution shall be limited exclusively to the taxes
8 collected and remitted under the provisions of this chapter.
9 The department shall prescribe forms required to be filed with
10 the department by eligible convention centers. Distributions
11 shall begin 60 days following notification of certification by
12 the Office of Tourism, Trade, and Economic Development
13 pursuant to s. 288.1171 and shall continue for not more than
14 30 years. Distributions shall be used solely to encourage and
15 provide economic development for the attraction, recruitment,
16 and retention of corporate headquarters and of
17 high-technology, manufacturing, research and development,
18 entertainment, and tourism industries as designated by the
19 unit of local government by resolution of its governing body,
20 and to assist the eligible convention centers to attract more
21 business and expand their offerings, including developing
22 their own events and shows.
23 8. All other proceeds shall remain with the General
24 Revenue Fund.
25 Section 2. Section 288.1171, Florida Statutes, is
26 created to read:
27 288.1171 Convention centers owned by units of local
28 government; certification as owning eligible convention
29 centers; duties.--
30 (1) The Office of Tourism, Trade, and Economic
31 Development shall serve as the state agency for screening
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Florida Senate - 2005 SB 1070
25-966-05 See HB 173
1 applicants for state funding pursuant to s. 212.20(6)(d)7.e.
2 and for certifying an applicant as owning an eligible
3 convention center.
4 (2) The Office of Tourism, Trade, and Economic
5 Development shall adopt rules pursuant to ss. 120.536(1) and
6 120.54 for the receipt and processing of applications for
7 funding pursuant to s. 212.20(6)(d)7.e.
8 (3) As used in this section, the term "eligible
9 convention center" means a publicly owned facility having
10 exhibition space in excess of 60,000 square feet, the primary
11 function of which is to host meetings, conventions, or trade
12 shows.
13 (4) Prior to certifying an applicant as owning an
14 eligible convention center, the Office of Tourism, Trade, and
15 Economic Development must determine that:
16 (a) The unit of local government, as defined in s.
17 218.369, owns an eligible convention center.
18 (b) The convention center contains more than 60,000
19 square feet of exhibit space.
20 (c) The unit of local government in which the
21 convention center is located has certified by resolution after
22 a public hearing that the application serves a public purpose
23 pursuant to subsection (7).
24 (d) The convention center is located in a county that
25 is levying a tourist development tax pursuant to s. 125.0104.
26 (5) Upon certification of an applicant, the Office of
27 Tourism, Trade, and Economic Development shall notify the
28 executive director of the Department of Revenue of such
29 certification by means of an official letter granting
30 certification. The Department of Revenue shall not begin
31 distributing proceeds until 60 days following notice by the
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Florida Senate - 2005 SB 1070
25-966-05 See HB 173
1 Office of Tourism, Trade, and Economic Development that a unit
2 of local government has been certified as owning an eligible
3 convention center.
4 (6) No applicant previously certified under any
5 provision of this section who has received proceeds under such
6 certification shall be eligible for an additional
7 certification.
8 (7) A unit of local government certified as owning an
9 eligible convention center may use proceeds provided pursuant
10 to s. 212.20(6)(d)7.e. solely to encourage and provide
11 economic development for the attraction, recruitment, and
12 retention of corporate headquarters and of high-technology,
13 manufacturing, research and development, entertainment, and
14 tourism industries as designated by the unit of local
15 government by resolution of its governing body.
16 (8) The Department of Revenue may conduct an audit as
17 provided in s. 213.34 to verify that the distributions
18 pursuant to this section have been expended as required in
19 this section. Such information is subject to the
20 confidentiality requirements of chapter 213. If the Department
21 of Revenue determines that the distributions have not been
22 expended as required by this section, it may pursue recovery
23 of such proceeds pursuant to the laws and rules governing the
24 assessment of taxes.
25 (9) Failure to use the proceeds as provided in this
26 section shall be grounds for revoking certification.
27 Section 3. This act shall take effect July 1, 2005.
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