Senate Bill sb0156

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    Florida Senate - 2005                                   SB 156

    By Senator Siplin





    19-77-05

  1                      A bill to be entitled

  2         An act relating to the tax on sales, use, and

  3         other transactions; amending s. 212.20, F.S.;

  4         providing for distribution of a portion of

  5         revenues from the tax on sales, use, and other

  6         transactions to specified units of local

  7         government owning eligible convention centers;

  8         creating s. 288.1171, F.S.; providing for

  9         certification of units of local government

10         owning eligible convention centers by the

11         Office of Tourism, Trade, and Economic

12         Development; requiring the office to adopt

13         specified rules; providing a definition;

14         providing requirements for certification;

15         providing for use of proceeds distributed to

16         units of local government under the act;

17         providing for audits by the Department of

18         Revenue; providing for revocation of

19         certification; providing a contingent effective

20         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:

31  

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    Florida Senate - 2005                                   SB 156
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 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 156
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 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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 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

12  specifically is in lieu of funds distributed under s. 550.135

13  prior to July 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 156
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 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 under s. 288.1171 an amount equal to

23  one-half of the proceeds, as defined in paragraph (5)(a),

24  received and collected in the previous month by the department

25  under this chapter which are generated by the eligible

26  convention centers and remitted on the sales and use tax

27  returns of eligible convention centers. The total distribution

28  to each unit of local government may not exceed $3 million per

29  state fiscal year. Distributions shall begin 60 days following

30  notification of certification by the Office of Tourism, Trade,

31  and Economic Development as provided by s. 288.1171 and shall

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    Florida Senate - 2005                                   SB 156
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 1  continue for not more than 30 years. Distributions must be

 2  used solely to encourage and provide economic development for

 3  attracting, recruiting, and retaining corporate headquarters

 4  and high-technology, manufacturing, research and development,

 5  entertainment, and tourism industries as designated by the

 6  unit of local government by resolution of its governing body.

 7         8.  All other proceeds shall remain with the General

 8  Revenue Fund.

 9         Section 2.  Section 288.1171, Florida Statutes, is

10  created to read:

11         288.1171  Convention centers owned by units of local

12  government; certification as owning eligible convention

13  centers; duties.--

14         (1)  The Office of Tourism, Trade, and Economic

15  Development shall serve as the state agency for screening

16  applicants for state funding under s. 212.20(6)(d)7.e. and for

17  certifying an applicant as owning an eligible convention

18  center.

19         (2)  The Office of Tourism, Trade, and Economic

20  Development shall adopt rules under ss. 120.536(1) and 120.54

21  for the receipt and processing of applications for funding as

22  provided by s. 212.20(6)(d)7.e.

23         (3)  As used in this section, the term "eligible

24  convention center" means a publicly owned facility having

25  exhibition space in excess of 75,000 square feet, the primary

26  function of which is to host meetings, conventions, or trade

27  shows.

28         (4)  Before certifying an applicant as owning an

29  eligible convention center, the Office of Tourism, Trade, and

30  Economic Development must determine that:

31  

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    Florida Senate - 2005                                   SB 156
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 1         (a)  The unit of local government, as defined in s.

 2  218.369, owns an eligible convention center.

 3         (b)  The convention center contains more than 75,000

 4  square feet of exhibit space;

 5         (c)  The unit of local government in which the

 6  convention center is located has certified by resolution after

 7  a public hearing that the application serves a public purpose

 8  under subsection (7); and

 9         (d)  The convention center is located in a county that

10  is levying a tourist development tax under s. 125.0104.

11         (5)  Upon certification of an applicant, the Office of

12  Tourism, Trade, and Economic Development shall notify the

13  executive director of the Department of Revenue of such

14  certification by means of an official letter granting

15  certification. The Department of Revenue may not begin

16  distributing proceeds until 60 days following notice by the

17  Office of Tourism, Trade, and Economic Development that a unit

18  of local government has been certified as owning an eligible

19  convention center.

20         (6)  An applicant previously certified under this

21  section who has received proceeds under the certification is

22  ineligible for an additional certification.

23         (7)  A unit of local government certified as owning an

24  eligible convention center may use proceeds provided under s.

25  212.20(6)(d)7.e. solely to encourage and provide economic

26  development for attracting, recruiting, and retaining

27  corporate headquarters and high-technology, manufacturing,

28  research and development, entertainment, and tourism

29  industries as designated by the unit of local government by

30  resolution of its governing body.

31  

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    Florida Senate - 2005                                   SB 156
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 1         (8)  The Department of Revenue may conduct an audit as

 2  provided in s. 213.34 to verify that the distributions made

 3  under this section have been expended as required in this

 4  section. Such information is subject to the confidentiality

 5  requirements of chapter 213. If the Department of Revenue

 6  determines that the distributions have not been expended as

 7  required by this section, it may pursue recovery of such

 8  proceeds pursuant to the laws and rules governing the

 9  assessment of taxes.

10         (9)  Failure to use the proceeds as provided in this

11  section is grounds for revoking certification.

12         Section 3.  This act shall take effect July 1, 2005,

13  only if the Legislature specifies, in the General

14  Appropriations Act for the 2005-2006 fiscal year, that

15  sufficient funds are available to implement this act.

16  

17            *****************************************

18                          SENATE SUMMARY

19    Provides for a portion of revenues from the tax on sales,
      use, and other transactions to be distributed to
20    specified units of local government owning eligible
      convention centers. Provides for the certification of
21    units of local government owning eligible convention
      centers by the Office of Tourism, Trade, and Economic
22    Development. Requires the office to adopt specified
      rules. Defines the term "eligible convention center."
23    Provides requirements for certification. Provides for the
      use of proceeds distributed to units of local government
24    under this act. Provides for audits by the Department of
      Revenue. Provides for the revocation of certification.
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