HB 0173

1
A bill to be entitled
2An act relating to economic development incentives;
3amending s. 212.20, F.S.; providing for distribution of a
4portion of revenues from the tax on sales, use, and other
5transactions to specified units of local government owning
6eligible convention centers; providing limitations;
7requiring the Department of Revenue to prescribe certain
8forms; creating s. 288.1171, F.S.; providing for
9certification of units of local government owning eligible
10convention centers by the Office of Tourism, Trade, and
11Economic Development; requiring the office to adopt
12specified rules; providing a definition; providing
13requirements for certification; providing for use of
14proceeds distributed to units of local government under
15the act; providing for audits by the Department of
16Revenue; providing for revocation of certification;
17providing an effective date.
18
19Be It Enacted by the Legislature of the State of Florida:
20
21     Section 1.  Paragraph (d) of subsection (6) of section
22212.20, Florida Statutes, is amended to read:
23     212.20  Funds collected, disposition; additional powers of
24department; operational expense; refund of taxes adjudicated
25unconstitutionally collected.--
26     (6)  Distribution of all proceeds under this chapter and s.
27202.18(1)(b) and (2)(b) shall be as follows:
28     (d)  The proceeds of all other taxes and fees imposed
29pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
30and (2)(b) shall be distributed as follows:
31     1.  In any fiscal year, the greater of $500 million, minus
32an amount equal to 4.6 percent of the proceeds of the taxes
33collected pursuant to chapter 201, or 5 percent of all other
34taxes and fees imposed pursuant to this chapter or remitted
35pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
36monthly installments into the General Revenue Fund.
37     2.  Two-tenths of one percent shall be transferred to the
38Ecosystem Management and Restoration Trust Fund to be used for
39water quality improvement and water restoration projects.
40     3.  After the distribution under subparagraphs 1. and 2.,
418.814 percent of the amount remitted by a sales tax dealer
42located within a participating county pursuant to s. 218.61
43shall be transferred into the Local Government Half-cent Sales
44Tax Clearing Trust Fund. Beginning July 1, 2003, the amount to
45be transferred pursuant to this subparagraph to the Local
46Government Half-cent Sales Tax Clearing Trust Fund shall be
47reduced by 0.1 percent, and the department shall distribute this
48amount to the Public Employees Relations Commission Trust Fund
49less $5,000 each month, which shall be added to the amount
50calculated in subparagraph 4. and distributed accordingly.
51     4.  After the distribution under subparagraphs 1., 2., and
523., 0.095 percent shall be transferred to the Local Government
53Half-cent Sales Tax Clearing Trust Fund and distributed pursuant
54to s. 218.65.
55     5.  After the distributions under subparagraphs 1., 2., 3.,
56and 4., 2.0440 percent of the available proceeds pursuant to
57this paragraph shall be transferred monthly to the Revenue
58Sharing Trust Fund for Counties pursuant to s. 218.215.
59     6.  After the distributions under subparagraphs 1., 2., 3.,
60and 4., 1.3409 percent of the available proceeds pursuant to
61this paragraph shall be transferred monthly to the Revenue
62Sharing Trust Fund for Municipalities pursuant to s. 218.215. If
63the total revenue to be distributed pursuant to this
64subparagraph is at least as great as the amount due from the
65Revenue Sharing Trust Fund for Municipalities and the former
66Municipal Financial Assistance Trust Fund in state fiscal year
671999-2000, no municipality shall receive less than the amount
68due from the Revenue Sharing Trust Fund for Municipalities and
69the former Municipal Financial Assistance Trust Fund in state
70fiscal year 1999-2000. If the total proceeds to be distributed
71are less than the amount received in combination from the
72Revenue Sharing Trust Fund for Municipalities and the former
73Municipal Financial Assistance Trust Fund in state fiscal year
741999-2000, each municipality shall receive an amount
75proportionate to the amount it was due in state fiscal year
761999-2000.
77     7.  Of the remaining proceeds:
78     a.  In each fiscal year, the sum of $29,915,500 shall be
79divided into as many equal parts as there are counties in the
80state, and one part shall be distributed to each county. The
81distribution among the several counties shall begin each fiscal
82year on or before January 5th and shall continue monthly for a
83total of 4 months. If a local or special law required that any
84moneys accruing to a county in fiscal year 1999-2000 under the
85then-existing provisions of s. 550.135 be paid directly to the
86district school board, special district, or a municipal
87government, such payment shall continue until such time that the
88local or special law is amended or repealed. The state covenants
89with holders of bonds or other instruments of indebtedness
90issued by local governments, special districts, or district
91school boards prior to July 1, 2000, that it is not the intent
92of this subparagraph to adversely affect the rights of those
93holders or relieve local governments, special districts, or
94district school boards of the duty to meet their obligations as
95a result of previous pledges or assignments or trusts entered
96into which obligated funds received from the distribution to
97county governments under then-existing s. 550.135. This
98distribution specifically is in lieu of funds distributed under
99s. 550.135 prior to July 1, 2000.
100     b.  The department shall distribute $166,667 monthly
101pursuant to s. 288.1162 to each applicant that has been
102certified as a "facility for a new professional sports
103franchise" or a "facility for a retained professional sports
104franchise" pursuant to s. 288.1162. Up to $41,667 shall be
105distributed monthly by the department to each applicant that has
106been certified as a "facility for a retained spring training
107franchise" pursuant to s. 288.1162; however, not more than
108$208,335 may be distributed monthly in the aggregate to all
109certified facilities for a retained spring training franchise.
110Distributions shall begin 60 days following such certification
111and shall continue for not more than 30 years. Nothing contained
112in this paragraph shall be construed to allow an applicant
113certified pursuant to s. 288.1162 to receive more in
114distributions than actually expended by the applicant for the
115public purposes provided for in s. 288.1162(6). However, a
116certified applicant is entitled to receive distributions up to
117the maximum amount allowable and undistributed under this
118section for additional renovations and improvements to the
119facility for the franchise without additional certification.
120     c.  Beginning 30 days after notice by the Office of
121Tourism, Trade, and Economic Development to the Department of
122Revenue that an applicant has been certified as the professional
123golf hall of fame pursuant to s. 288.1168 and is open to the
124public, $166,667 shall be distributed monthly, for up to 300
125months, to the applicant.
126     d.  Beginning 30 days after notice by the Office of
127Tourism, Trade, and Economic Development to the Department of
128Revenue that the applicant has been certified as the
129International Game Fish Association World Center facility
130pursuant to s. 288.1169, and the facility is open to the public,
131$83,333 shall be distributed monthly, for up to 168 months, to
132the applicant. This distribution is subject to reduction
133pursuant to s. 288.1169. A lump sum payment of $999,996 shall be
134made, after certification and before July 1, 2000.
135     e.  The department shall distribute monthly to units of
136local government that have been certified as owning eligible
137convention centers pursuant to s. 288.1171 an amount equal to 50
138percent of the proceeds, as defined in paragraph (5)(a),
139received and collected in the previous month by the department
140under the provisions of this chapter which are generated by such
141eligible convention centers and remitted on the sales and use
142tax returns of eligible convention centers. Proceeds, for this
143sub-subparagraph, are further defined as all applicable sales
144taxes collected by an eligible convention center for standard
145services provided by center staff to users of the center, which
146include the following: parking, admission, ticket sales, food
147services, electrical or like services, space rentals, equipment
148rentals, and security services. The total distribution to each
149unit of local government shall not exceed $2 million per state
150fiscal year. However, total distributions to all units of local
151government shall not exceed $10 million per state fiscal year,
152and such distribution shall be limited exclusively to the taxes
153collected and remitted under the provisions of this chapter. The
154department shall prescribe forms required to be filed with the
155department by eligible convention centers. Distributions shall
156begin 60 days following notification of certification by the
157Office of Tourism, Trade, and Economic Development pursuant to
158s. 288.1171 and shall continue for not more than 30 years.
159Distributions shall be used solely to encourage and provide
160economic development for the attraction, recruitment, and
161retention of corporate headquarters and of high-technology,
162manufacturing, research and development, entertainment, and
163tourism industries as designated by the unit of local government
164by resolution of its governing body, and to assist the eligible
165convention centers to attract more business and expand their
166offerings, including developing their own events and shows.
167     8.  All other proceeds shall remain with the General
168Revenue Fund.
169     Section 2.  Section 288.1171, Florida Statutes, is created
170to read:
171     288.1171  Convention centers owned by units of local
172government; certification as owning eligible convention centers;
173duties.--
174     (1)  The Office of Tourism, Trade, and Economic Development
175shall serve as the state agency for screening applicants for
176state funding pursuant to s. 212.20(6)(d)7.e. and for certifying
177an applicant as owning an eligible convention center.
178     (2)  The Office of Tourism, Trade, and Economic Development
179shall adopt rules pursuant to ss. 120.536(1) and 120.54 for the
180receipt and processing of applications for funding pursuant to
181s. 212.20(6)(d)7.e.
182     (3)  As used in this section, the term "eligible convention
183center" means a publicly owned facility having exhibition space
184in excess of 60,000 square feet, the primary function of which
185is to host meetings, conventions, or trade shows.
186     (4)  Prior to certifying an applicant as owning an eligible
187convention center, the Office of Tourism, Trade, and Economic
188Development must determine that:
189     (a)  The unit of local government, as defined in s.
190218.369, owns an eligible convention center.
191     (b)  The convention center contains more than 60,000 square
192feet of exhibit space.
193     (c)  The unit of local government in which the convention
194center is located has certified by resolution after a public
195hearing that the application serves a public purpose pursuant to
196subsection (7).
197     (d)  The convention center is located in a county that is
198levying a tourist development tax pursuant to s. 125.0104.
199     (5)  Upon certification of an applicant, the Office of
200Tourism, Trade, and Economic Development shall notify the
201executive director of the Department of Revenue of such
202certification by means of an official letter granting
203certification. The Department of Revenue shall not begin
204distributing proceeds until 60 days following notice by the
205Office of Tourism, Trade, and Economic Development that a unit
206of local government has been certified as owning an eligible
207convention center.
208     (6)  No applicant previously certified under any provision
209of this section who has received proceeds under such
210certification shall be eligible for an additional certification.
211     (7)  A unit of local government certified as owning an
212eligible convention center may use proceeds provided pursuant to
213s. 212.20(6)(d)7.e. solely to encourage and provide economic
214development for the attraction, recruitment, and retention of
215corporate headquarters and of high-technology, manufacturing,
216research and development, entertainment, and tourism industries
217as designated by the unit of local government by resolution of
218its governing body.
219     (8)  The Department of Revenue may audit as provided in s.
220213.34 to verify that the distributions pursuant to this section
221have been expended as required in this section. Such information
222is subject to the confidentiality requirements of chapter 213.
223If the Department of Revenue determines that the distributions
224have not been expended as required by this section, it may
225pursue recovery of such proceeds pursuant to the laws and rules
226governing the assessment of taxes.
227     (9)  Failure to use the proceeds as provided in this
228section shall be grounds for revoking certification.
229     Section 3.  This act shall take effect July 1, 2005.


CODING: Words stricken are deletions; words underlined are additions.