| 1 | Representative(s) Patterson offered the following: |
| 2 |
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| 3 | Amendment (with title amendment) |
| 4 | Remove line(s) 143-254 and insert: |
| 5 | e. Beginning 30 days after notice by the Office of |
| 6 | Tourism, Trade, and Economic Development to the Department of |
| 7 | Revenue that an applicant has been certified as the NASCAR Hall |
| 8 | of Fame facility pursuant to s. 288.1170 and is open to the |
| 9 | public, $100,000 shall be distributed monthly, for up to 300 |
| 10 | months, to the applicant. |
| 11 | f. The department shall distribute monthly to units of |
| 12 | local government that have been certified as owning eligible |
| 13 | convention centers pursuant to s. 288.1171 an amount equal to 50 |
| 14 | percent of the proceeds, as defined in this sub-subparagraph, |
| 15 | received and collected in the previous month by the department |
| 16 | under the provisions of this chapter which are generated by such |
| 17 | eligible convention centers and remitted on the sales and use |
| 18 | tax returns of eligible convention centers. Proceeds, for this |
| 19 | sub-subparagraph, are limited to all applicable sales taxes |
| 20 | collected by an eligible convention center for standard services |
| 21 | provided by center staff to users of the center, which include |
| 22 | the following: parking, admission, and ticket sales, food |
| 23 | services, utilities services, space rentals, equipment rentals, |
| 24 | security services, decorating services, business services, |
| 25 | advertising services, communications services, exhibit supply |
| 26 | sales and rentals, locksmith services, and sales of gifts and |
| 27 | sundries. The total distribution to each unit of local |
| 28 | government shall not exceed $1 million per state fiscal year. |
| 29 | However, total distributions to all units of local government |
| 30 | shall not exceed $5 million per state fiscal year, and such |
| 31 | distribution shall be limited exclusively to the taxes collected |
| 32 | and remitted under the provisions of this chapter. If |
| 33 | collections and remittances of eligible convention centers |
| 34 | exceed the $5 million maximum amount authorized for |
| 35 | distribution, the department shall distribute proceeds to each |
| 36 | eligible unit of local government using an apportionment factor, |
| 37 | the numerator of which is the amount remitted by an eligible |
| 38 | convention center and the denominator is the total amount |
| 39 | remitted by all eligible convention centers. The apportionment |
| 40 | factor for each eligible convention center shall be applied to |
| 41 | the $5 million maximum amount authorized for distribution to |
| 42 | determine the amount that shall be distributed to each local |
| 43 | government unit. The department shall prescribe forms required |
| 44 | to be filed with the department by eligible convention centers. |
| 45 | Distributions shall begin 60 days following notification of |
| 46 | certification by the Office of Tourism, Trade, and Economic |
| 47 | Development pursuant to s. 288.1171. Distributions shall be used |
| 48 | solely to encourage and provide economic development for the |
| 49 | attraction, recruitment, and retention of corporate headquarters |
| 50 | and of high-technology, manufacturing, research and development, |
| 51 | entertainment, and tourism industries as designated by the unit |
| 52 | of local government by resolution of its governing body, and to |
| 53 | assist the eligible convention centers to attract more business |
| 54 | and expand their offerings, including developing their own |
| 55 | events and shows. This sub-subparagraph is repealed effective |
| 56 | June 30, 2008. |
| 57 | 8. All other proceeds shall remain with the General |
| 58 | Revenue Fund. |
| 59 | Section 2. Section 288.1170, Florida Statutes, is created |
| 60 | to read: |
| 61 | 288.1170 National Association for Stock Car Auto Racing, |
| 62 | Inc. (NASCAR) Hall of Fame facility; duties of the Office of |
| 63 | Tourism, Trade, and Economic Development.-- |
| 64 | (1) The Office of Tourism, Trade, and Economic Development |
| 65 | shall serve as the state entity for screening applicants for |
| 66 | state funding pursuant to s. 212.20 and for certifying one |
| 67 | applicant as the NASCAR Hall of Fame facility in the state. |
| 68 | (2) Prior to certifying the NASCAR Hall of Fame facility, |
| 69 | the Office of Tourism, Trade, and Economic Development must |
| 70 | determine that: |
| 71 | (a) The NASCAR Hall of Fame facility would be the only |
| 72 | NASCAR Hall of Fame in the United States recognized by NASCAR, |
| 73 | Inc. |
| 74 | (b) The applicant is a unit of local government as defined |
| 75 | in s. 218.369 or a private sector group that has contracted to |
| 76 | construct or operate the NASCAR Hall of Fame facility on land |
| 77 | owned by a unit of local government. |
| 78 | (c) The municipality in which the NASCAR Hall of Fame |
| 79 | facility is located, or the county if the facility is located in |
| 80 | an unincorporated area, has certified by resolution after a |
| 81 | public hearing that the application serves a public purpose. |
| 82 | (d) There are existing projections that the NASCAR Hall of |
| 83 | Fame facility will attract a paid attendance of more than |
| 84 | 350,000 annually. |
| 85 | (e) There is an independent analysis or study, using |
| 86 | methodology approved by the Office of Tourism, Trade, and |
| 87 | Economic Development, which demonstrates that the amount of the |
| 88 | revenues generated by the taxes imposed under chapter 212 with |
| 89 | respect to the use and operation of the NASCAR Hall of Fame |
| 90 | facility will equal or exceed $1.2 million annually. |
| 91 | (f) Documentation exists that demonstrates that the |
| 92 | applicant has provided, is capable of providing, or has |
| 93 | financial or other commitments to provide more than one-half of |
| 94 | the cost incurred or related to the improvement and development |
| 95 | of the facility. |
| 96 | (g) The application is signed by an official senior |
| 97 | executive of the applicant and is notarized according to the |
| 98 | laws of this state providing for penalties for falsification. |
| 99 | (3) The applicant may use funds provided pursuant to s. |
| 100 | 212.20 for the public purpose of paying for the construction, |
| 101 | reconstruction, renovation, or operation of the NASCAR Hall of |
| 102 | Fame facility, or to pay or pledge for payment of debt service |
| 103 | on, or to fund debt service reserve funds, arbitrage rebate |
| 104 | obligations, or other amounts payable with respect to, bonds |
| 105 | issued for the construction, reconstruction, or renovation of |
| 106 | the facility or for the reimbursement of such costs or the |
| 107 | refinancing of bonds issued for such purpose. |
| 108 | (4) Upon determining that an applicant will or will not be |
| 109 | certified, the Office of Tourism, Trade, and Economic |
| 110 | Development shall notify the applicant of his or her status by |
| 111 | means of an official letter. If certified, the secretary shall |
| 112 | notify the executive director of the Department of Revenue and |
| 113 | the applicant of such certification by means of an official |
| 114 | letter granting certification. From the date of such |
| 115 | certification, the applicant shall have 5 years to open the |
| 116 | NASCAR Hall of Fame facility to the public and notify the Office |
| 117 | of Tourism, Trade, and Economic Development of such opening. The |
| 118 | Department of Revenue shall not begin distributing funds until |
| 119 | 30 days following notice by the Office of Tourism, Trade, and |
| 120 | Economic Development that the NASCAR Hall of Fame facility is |
| 121 | open to the public. |
| 122 | (5) The Department of Revenue may audit as provided in s. |
| 123 | 213.34, to verify that the distributions under this section have |
| 124 | been expended as required by this section. |
| 125 | (6) The Office of Tourism, Trade, and Economic Development |
| 126 | must recertify every 10 years that the facility is open, |
| 127 | continues to be the only NASCAR Hall of Fame in the United |
| 128 | States recognized by NASCAR, Inc., and is meeting the minimum |
| 129 | projections for attendance or sales tax revenue as required at |
| 130 | the time of original certification. |
| 131 | Section 3. Section 288.1171, Florida Statutes, is created |
| 132 | to read: |
| 133 | 288.1171 Convention centers owned by units of local |
| 134 | government; certification as owning eligible convention centers; |
| 135 | duties.-- |
| 136 | (1) The Office of Tourism, Trade, and Economic Development |
| 137 | shall serve as the state agency for screening applicants for |
| 138 | state funding pursuant to s. 212.20(6)(d)7.e. and for certifying |
| 139 | an applicant as owning an eligible convention center. |
| 140 | (2) The Office of Tourism, Trade, and Economic Development |
| 141 | shall adopt rules pursuant to ss. 120.536(1) and 120.54 for the |
| 142 | receipt and processing of applications for funding pursuant to |
| 143 | s. 212.20(6)(d)7.e. |
| 144 | (3) As used in this section, the term "eligible convention |
| 145 | center" means a publicly owned facility having exhibition space |
| 146 | in excess of 30,000 square feet, the primary function of which |
| 147 | is to host meetings, conventions, or trade shows. |
| 148 | (4) Prior to certifying an applicant as owning an eligible |
| 149 | convention center, the Office of Tourism, Trade, and Economic |
| 150 | Development must determine that: |
| 151 | (a) The unit of local government, as defined in s. |
| 152 | 218.369, owns an eligible convention center. |
| 153 | (b) The convention center contains more than 30,000 square |
| 154 | feet of exhibit space. |
| 155 | (c) The unit of local government in which the convention |
| 156 | center is located has certified by resolution after a public |
| 157 | hearing that the application serves a public purpose pursuant to |
| 158 | subsection (7). |
| 159 | (d) The convention center is located in a county that is |
| 160 | levying a tourist development tax pursuant to s. 125.0104. |
| 161 | (5) Upon certification of an applicant, the Office of |
| 162 | Tourism, Trade, and Economic Development shall notify the |
| 163 | executive director of the Department of Revenue of such |
| 164 | certification by means of an official letter granting |
| 165 | certification. The Department of Revenue shall not begin |
| 166 | distributing proceeds until 60 days following notice by the |
| 167 | Office of Tourism, Trade, and Economic Development that a unit |
| 168 | of local government has been certified as owning an eligible |
| 169 | convention center. |
| 170 | (6) No applicant previously certified under any provision |
| 171 | of this section who has received proceeds under such |
| 172 | certification shall be eligible for an additional certification. |
| 173 | (7) A unit of local government certified as owning an |
| 174 | eligible convention center may use proceeds provided pursuant to |
| 175 | s. 212.20(6)(d)7.e. solely to encourage and provide economic |
| 176 | development for the attraction, recruitment, and retention of |
| 177 | corporate headquarters and of high-technology, manufacturing, |
| 178 | research and development, entertainment, and tourism industries |
| 179 | as designated by the unit of local government by resolution of |
| 180 | its governing body, and to assist the eligible convention |
| 181 | centers to attract more business and expand their offerings, |
| 182 | including developing their own events and shows. |
| 183 | (8) The Auditor General may audit as provided in s. 11.45 |
| 184 | to verify that the distributions under this section have been |
| 185 | expended as required by this section. If the Auditor General |
| 186 | determines that the distributions have not been expended as |
| 187 | required by this section, the Auditor General may pursue |
| 188 | recovery of such proceeds and the unit of local government shall |
| 189 | be further barred from receiving future distributions of |
| 190 | proceeds authorized by this section. |
| 191 | (9) Failure to use the proceeds as provided in this |
| 192 | section shall be grounds for revoking certification. |
| 193 | (10) This section is repealed June 30, 2008. |
| 194 | Section 4. Paragraph (eee) is added to subsection (4) of |
| 195 | section 320.08056, Florida Statutes, to read: |
| 196 | 320.08056 Specialty license plates.-- |
| 197 | (4) The following license plate annual use fees shall be |
| 198 | collected for the appropriate specialty license plates: |
| 199 | (eee) NASCAR license plate, $25. |
| 200 | Section 5. Subsection (57) is added to section 320.08058, |
| 201 | Florida Statutes, to read: |
| 202 | 320.08058 Specialty license plates.-- |
| 203 | (57) NASCAR LICENSE PLATES.-- |
| 204 | (a) Notwithstanding the provisions of s. 320.08053, the |
| 205 | Department of Highway Safety and Motor Vehicles shall develop a |
| 206 | NASCAR license plate as provided in this section. The word |
| 207 | "Florida" must appear at the top of the plate. The NASCAR Hall |
| 208 | of Fame, after consultation with NASCAR, Inc., and the |
| 209 | International Speedway Corporation, may submit a sample plate |
| 210 | for consideration by the department. An application fee not to |
| 211 | exceed $60,000 as determined and charged by the Department of |
| 212 | Highway Safety and Motor Vehicles to defray the department cost |
| 213 | of developing the specialty license plate shall be paid to the |
| 214 | department by the applicant for the NASCAR Hall of Fame |
| 215 | facility. |
| 216 | (b) Eighty-five percent of the annual use fee shall be |
| 217 | distributed from the Department of Highway Safety and Motor |
| 218 | Vehicles to the Florida Department of Revenue for an amount up |
| 219 | to $1.2 million per year to be distributed as provided in s. |
| 220 | 212.20(6)(d), to offset the monthly tax disbursements for the |
| 221 | construction, reconstruction, renovation, or operation of the |
| 222 | NASCAR Hall of Fame facility in Daytona Beach, Florida. Annual |
| 223 | use fees exceeding $1.2 million annually shall be distributed |
| 224 | from the Department of Highway Safety and Motor Vehicles to a |
| 225 | Florida not-for-profit entity organized for the purpose of |
| 226 | operating and maintaining the NASCAR Hall of Fame facility and |
| 227 | such not-for-profit entity shall use revenues for operation, |
| 228 | maintenance, and capital improvement to the NASCAR Hall of Fame |
| 229 | facility. |
| 230 | (c) Ten percent of the annual use fee shall be distributed |
| 231 | by the Department of Highway Safety and Motor Vehicles to |
| 232 | NASCAR, Inc., for the purpose of advertising stock car auto |
| 233 | racing in this state. Fifteen percent of these advertising funds |
| 234 | shall be distributed for the purpose of generic advertising for |
| 235 | Florida tourism. Funds under this paragraph shall be distributed |
| 236 | in accordance with provisional and final certification as |
| 237 | determined by the Office of Tourism, Trade, and Economic |
| 238 | Development. |
| 239 | (d) Five percent of the annual use fee shall be |
| 240 | distributed by the Department of Highway Safety and Motor |
| 241 | Vehicles to NASCAR, Inc., for licensing, royalties, and |
| 242 | distribution to a Florida-based children's charity and |
| 243 | designated by NASCAR, Inc., that is approved by the Office of |
| 244 | Tourism Trade, and Economic Development. |
| 245 | Section 6. This act shall take effect July 1, 2005, except |
| 246 | that the creation of ss. 320.08056(4)(eee) and 320.08058(57), |
| 247 | Florida Statutes, by this act shall take effect 30 days after |
| 248 | the City of Daytona Beach is designated as the site for the |
| 249 | official NASCAR Hall of Fame facility and provisional |
| 250 | certification is granted by the Office of Tourism, Trade, and |
| 251 | Economic Development. |
| 252 |
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| 253 |
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| 254 |
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| 255 | ================ T I T L E A M E N D M E N T ============= |
| 256 | Remove line(s) 7-25 and insert: |
| 257 | amending s. 212.20, F.S.; providing for distribution of a |
| 258 | portion of revenues from the tax on sales, use, and other |
| 259 | transactions to a NASCAR Hall of Fame facility; providing |
| 260 | for distribution of a portion of revenues from the tax on |
| 261 | sales, use, and other transactions to specified units of |
| 262 | local government owning eligible convention centers; |
| 263 | providing limitations; requiring the Department of Revenue |
| 264 | to prescribe certain forms; specifying uses of certain |
| 265 | distributions; providing for future repeal; creating s. |
| 266 | 288.1170, F.S.; specifying the Office of Tourism, Trade, |
| 267 | and Economic Development as the state entity for screening |
| 268 | NASCAR Hall of Fame facility applicants; providing for |
| 269 | certification of such facility by the office; providing |
| 270 | requirements for certification and operation of the |
| 271 | facility; providing for distribution of funds; authorizing |
| 272 | certain uses of funds distributed to the facility; |
| 273 | providing procedural requirements for the office; limiting |
| 274 | distribution of funds by the Department of Revenue; |
| 275 | providing for audits by the department; providing for |
| 276 | periodic recertification by the office; providing |
| 277 | requirements; creating s. 288.1171, F.S.; providing for |
| 278 | certification of units of local government owning eligible |
| 279 | convention centers by the Office of Tourism, Trade, and |
| 280 | Economic Development; requiring the office to adopt |
| 281 | specified rules; providing a definition; providing |
| 282 | requirements for certification; providing for use of |
| 283 | proceeds distributed to units of local government under |
| 284 | the act; providing for audits by the Auditor General; |
| 285 | authorizing the Auditor General to pursue recovery of |
| 286 | certain proceeds; barring certain local governments from |
| 287 | receiving future distributions under certain |
| 288 | circumstances; providing for revocation of certification; |
| 289 | providing for future repeal; amending s. 320.08056, F.S.; |
| 290 | providing for a NASCAR license plate fee; amending s. |
| 291 | 320.08058, F.S.; providing for a NASCAR license plate; |
| 292 | directing the Department of Highway Safety and Motor |
| 293 | Vehicles to develop a NASCAR license plate; providing for |
| 294 | the distribution and use of fees; providing that |
| 295 | development and issuance of the license plate is |
| 296 | contingent upon the designation of the City of Daytona |
| 297 | Beach as the site for the official NASCAR Hall of Fame |
| 298 | facility and provisional certification is granted by the |
| 299 | Office of Tourism, Trade, and Economic Development; |
| 300 | providing effective dates. |