HB 173

1
A bill to be entitled
2An act relating to economic development incentives;
3amending s. 212.20, F.S.; revising a limitation on monthly
4aggregate distributions to certified facilities for a
5retained spring training franchise; deleting provisions
6with respect to the entitlement of certified applicants to
7receive distributions for additional renovations and
8improvements to a facility without additional
9certification; providing for distribution of a portion of
10revenues from the tax on sales, use, and other
11transactions to a NASCAR Hall of Fame facility; providing
12for distribution of a portion of revenues from the tax on
13sales, use, and other transactions to specified units of
14local government owning eligible convention centers;
15providing limitations; requiring the Department of Revenue
16to prescribe certain forms; specifying uses of certain
17distributions; providing for future repeal; amending s.
18288.1162, F.S.; requiring a verified copy of a binding
19agreement for payment of cost overruns as prerequisite for
20certification under certain circumstances; providing
21procedures for certification of additional facilities for
22a retained spring training franchise; providing for
23application and selection; establishing a maximum number
24of certifications and funding; providing evaluation
25criteria; clarifying the number of certifications of
26facilities for retained spring training franchises;
27specifying criteria certification for the remaining
28available certification slot; providing for future repeal;
29increasing the number of facilities certified by the
30Office of Tourism, Trade, and Economic Development as
31facilities for a new professional sports franchise or as
32facilities for a retained professional sports franchise;
33providing an additional exception to disqualification for
34certification of an applicant when the franchise formed
35the basis of a previous certification; providing that
36payments to a certified applicant may not extend beyond
37the period for which the original certification was
38issued; specifying the date on which an applicant
39certified after the effective date of the act may receive
40disbursements; creating s. 288.1170, F.S.; specifying the
41Office of Tourism, Trade, and Economic Development as the
42state entity for screening NASCAR Hall of Fame facility
43applicants; providing for certification of such facility
44by the office; providing requirements for certification
45and operation of the facility; providing for distribution
46of funds; authorizing certain uses of funds distributed to
47the facility; providing procedural requirements for the
48office; limiting distribution of funds by the Department
49of Revenue; providing for audits by the department;
50providing for periodic recertification by the office;
51providing requirements; creating s. 288.1171, F.S.;
52providing for certification of units of local government
53owning eligible convention centers by the Office of
54Tourism, Trade, and Economic Development; requiring the
55office to adopt specified rules; providing a definition;
56providing requirements for certification; providing for
57use of proceeds distributed to units of local government
58under the act; providing for audits by the Auditor
59General; authorizing the Auditor General to pursue
60recovery of certain proceeds; barring certain local
61governments from receiving future distributions under
62certain circumstances; providing for revocation of
63certification; providing for future repeal; amending s.
64320.08056, F.S.; providing for a NASCAR license plate fee;
65amending s. 320.08058, F.S.; providing for a NASCAR
66license plate; providing for a use fee; directing the
67Department of Highway Safety and Motor Vehicles to develop
68a NASCAR license plate; providing for the distribution and
69use of fees; providing contingent authorization to develop
70the tag; providing for an alternative deposit of certain
71license plate funds until certification of a NASCAR Hall
72of Fame; providing for alternative uses of such funds
73without certification; providing effective dates.
74
75Be It Enacted by the Legislature of the State of Florida:
76
77     Section 1.  Paragraph (d) of subsection (6) of section
78212.20, Florida Statutes, is amended to read:
79     212.20  Funds collected, disposition; additional powers of
80department; operational expense; refund of taxes adjudicated
81unconstitutionally collected.--
82     (6)  Distribution of all proceeds under this chapter and s.
83202.18(1)(b) and (2)(b) shall be as follows:
84     (d)  The proceeds of all other taxes and fees imposed
85pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
86and (2)(b) shall be distributed as follows:
87     1.  In any fiscal year, the greater of $500 million, minus
88an amount equal to 4.6 percent of the proceeds of the taxes
89collected pursuant to chapter 201, or 5 percent of all other
90taxes and fees imposed pursuant to this chapter or remitted
91pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
92monthly installments into the General Revenue Fund.
93     2.  Two-tenths of one percent shall be transferred to the
94Ecosystem Management and Restoration Trust Fund to be used for
95water quality improvement and water restoration projects.
96     3.  After the distribution under subparagraphs 1. and 2.,
978.814 percent of the amount remitted by a sales tax dealer
98located within a participating county pursuant to s. 218.61
99shall be transferred into the Local Government Half-cent Sales
100Tax Clearing Trust Fund. Beginning July 1, 2003, the amount to
101be transferred pursuant to this subparagraph to the Local
102Government Half-cent Sales Tax Clearing Trust Fund shall be
103reduced by 0.1 percent, and the department shall distribute this
104amount to the Public Employees Relations Commission Trust Fund
105less $5,000 each month, which shall be added to the amount
106calculated in subparagraph 4. and distributed accordingly.
107     4.  After the distribution under subparagraphs 1., 2., and
1083., 0.095 percent shall be transferred to the Local Government
109Half-cent Sales Tax Clearing Trust Fund and distributed pursuant
110to s. 218.65.
111     5.  After the distributions under subparagraphs 1., 2., 3.,
112and 4., 2.0440 percent of the available proceeds pursuant to
113this paragraph shall be transferred monthly to the Revenue
114Sharing Trust Fund for Counties pursuant to s. 218.215.
115     6.  After the distributions under subparagraphs 1., 2., 3.,
116and 4., 1.3409 percent of the available proceeds pursuant to
117this paragraph shall be transferred monthly to the Revenue
118Sharing Trust Fund for Municipalities pursuant to s. 218.215. If
119the total revenue to be distributed pursuant to this
120subparagraph is at least as great as the amount due from the
121Revenue Sharing Trust Fund for Municipalities and the former
122Municipal Financial Assistance Trust Fund in state fiscal year
1231999-2000, no municipality shall receive less than the amount
124due from the Revenue Sharing Trust Fund for Municipalities and
125the former Municipal Financial Assistance Trust Fund in state
126fiscal year 1999-2000. If the total proceeds to be distributed
127are less than the amount received in combination from the
128Revenue Sharing Trust Fund for Municipalities and the former
129Municipal Financial Assistance Trust Fund in state fiscal year
1301999-2000, each municipality shall receive an amount
131proportionate to the amount it was due in state fiscal year
1321999-2000.
133     7.  Of the remaining proceeds:
134     a.  In each fiscal year, the sum of $29,915,500 shall be
135divided into as many equal parts as there are counties in the
136state, and one part shall be distributed to each county. The
137distribution among the several counties shall begin each fiscal
138year on or before January 5th and shall continue monthly for a
139total of 4 months. If a local or special law required that any
140moneys accruing to a county in fiscal year 1999-2000 under the
141then-existing provisions of s. 550.135 be paid directly to the
142district school board, special district, or a municipal
143government, such payment shall continue until such time that the
144local or special law is amended or repealed. The state covenants
145with holders of bonds or other instruments of indebtedness
146issued by local governments, special districts, or district
147school boards prior to July 1, 2000, that it is not the intent
148of this subparagraph to adversely affect the rights of those
149holders or relieve local governments, special districts, or
150district school boards of the duty to meet their obligations as
151a result of previous pledges or assignments or trusts entered
152into which obligated funds received from the distribution to
153county governments under then-existing s. 550.135. This
154distribution specifically is in lieu of funds distributed under
155s. 550.135 prior to July 1, 2000.
156     b.  The department shall distribute $166,667 monthly
157pursuant to s. 288.1162 to each applicant that has been
158certified as a "facility for a new professional sports
159franchise" or a "facility for a retained professional sports
160franchise" pursuant to s. 288.1162. Up to $41,667 shall be
161distributed monthly by the department to each applicant that has
162been certified as a "facility for a retained spring training
163franchise" pursuant to s. 288.1162; however, not more than
164$375,000 $208,335 may be distributed monthly in the aggregate to
165all certified facilities for a retained spring training
166franchise. Distributions shall begin 60 days following such
167certification and shall continue for not more than 30 years.
168Nothing contained in this paragraph shall be construed to allow
169an applicant certified pursuant to s. 288.1162 to receive more
170in distributions than actually expended by the applicant for the
171public purposes provided for in s. 288.1162(6). However, a
172certified applicant is entitled to receive distributions up to
173the maximum amount allowable and undistributed under this
174section for additional renovations and improvements to the
175facility for the franchise without additional certification.
176     c.  Beginning 30 days after notice by the Office of
177Tourism, Trade, and Economic Development to the Department of
178Revenue that an applicant has been certified as the professional
179golf hall of fame pursuant to s. 288.1168 and is open to the
180public, $166,667 shall be distributed monthly, for up to 300
181months, to the applicant.
182     d.  Beginning 30 days after notice by the Office of
183Tourism, Trade, and Economic Development to the Department of
184Revenue that the applicant has been certified as the
185International Game Fish Association World Center facility
186pursuant to s. 288.1169, and the facility is open to the public,
187$83,333 shall be distributed monthly, for up to 168 months, to
188the applicant. This distribution is subject to reduction
189pursuant to s. 288.1169. A lump sum payment of $999,996 shall be
190made, after certification and before July 1, 2000.
191     e.  Beginning 30 days after notice by the Office of
192Tourism, Trade, and Economic Development to the Department of
193Revenue that an applicant has been certified as the NASCAR Hall
194of Fame facility pursuant to s. 288.1170 and is open to the
195public, $100,000 shall be distributed monthly, for up to 300
196months, to the applicant.
197     f.  The department shall distribute monthly to units of
198local government that have been certified as owning eligible
199convention centers pursuant to s. 288.1171 an amount equal to 50
200percent of the proceeds, as defined in this sub-subparagraph,
201received and collected in the previous month by the department
202under the provisions of this chapter which are generated by such
203eligible convention centers and remitted on the sales and use
204tax returns of eligible convention centers. Proceeds, for this
205sub-subparagraph, are limited to all applicable sales taxes
206collected by an eligible convention center for standard services
207provided by center staff to users of the center, which include
208the following: parking, admission, and ticket sales, food
209services, utilities services, space rentals, equipment rentals,
210security services, decorating services, business services,
211advertising services, communications services, exhibit supply
212sales and rentals, locksmith services, and sales of gifts and
213sundries. The total distribution to each unit of local
214government shall not exceed $1 million per state fiscal year.
215However, total distributions to all units of local government
216shall not exceed $5 million per state fiscal year, and such
217distribution shall be limited exclusively to the taxes collected
218and remitted under the provisions of this chapter. If
219collections and remittances of eligible convention centers
220exceed the $5-million maximum amount authorized for
221distribution, the department shall distribute proceeds to each
222eligible unit of local government using an apportionment factor,
223the numerator of which is the amount remitted by an eligible
224convention center and the denominator is the total amount
225remitted by all eligible convention centers. The apportionment
226factor for each eligible convention center shall be applied to
227the $5-million maximum amount authorized for distribution to
228determine the amount that shall be distributed to each local
229government unit. The department shall prescribe forms required
230to be filed with the department by eligible convention centers.
231Distributions shall begin 60 days following notification of
232certification by the Office of Tourism, Trade, and Economic
233Development pursuant to s. 288.1171. Distributions shall be used
234solely to encourage and provide economic development for the
235attraction, recruitment, and retention of corporate headquarters
236and of high-technology, manufacturing, research and development,
237entertainment, and tourism industries as designated by the unit
238of local government by resolution of its governing body, and to
239assist the eligible convention centers to attract more business
240and expand their offerings, including developing their own
241events and shows. This sub-subparagraph is repealed effective
242June 30, 2008.
243     8.  All other proceeds shall remain with the General
244Revenue Fund.
245     Section 2.  Paragraph (h) is added to subsection (4) of
246section 288.1162, Florida Statutes, and paragraph (c) of
247subsection (5) and subsections (7) and (9) are amended, to read:
248     288.1162  Professional sports franchises; spring training
249franchises; duties.--
250     (4)  Prior to certifying an applicant as a "facility for a
251new professional sports franchise" or a "facility for a retained
252professional sports franchise," the Office of Tourism, Trade,
253and Economic Development must determine that:
254     (h)  The applicant for a facility for a new professional
255sports franchise has a verified copy of a binding agreement with
256the new professional sports franchise that requires the
257franchise to pay for any cost overrun when the franchise was
258used as the basis for the original certification of the
259applicant described in paragraph (9)(a) and is the basis for the
260current certification request.
261     (5)
262     (c)1.  The Office of Tourism, Trade, and Economic
263Development shall competitively evaluate applications for
264funding of a facility for a retained spring training franchise.
265Applications must be submitted by October 1, 2000, with
266certifications to be made by January 1, 2001. If the number of
267applicants exceeds five and the aggregate funding request of all
268applications exceeds $208,335 per month, the office shall rank
269the applications according to a selection criteria, certifying
270the highest ranked proposals. The evaluation criteria shall
271include, with priority given in descending order to the
272following items:
273     a.1.  The intended use of the funds by the applicant, with
274priority given to the construction of a new facility.
275     b.2.  The length of time that the existing franchise has
276been located in the state, with priority given to retaining
277franchises that have been in the same location the longest.
278     c.3.  The length of time that a facility to be used by a
279retained spring training franchise has been used by one or more
280spring training franchises, with priority given to a facility
281that has been in continuous use as a facility for spring
282training the longest.
283     d.4.  For those teams leasing a spring training facility
284from a unit of local government, the remaining time on the lease
285for facilities used by the spring training franchise, with
286priority given to the shortest time period remaining on the
287lease.
288     e.5.  The duration of the future-use agreement with the
289retained spring training franchise, with priority given to the
290future-use agreement having the longest duration.
291     f.6.  The amount of the local match, with priority given to
292the largest percentage of local match proposed.
293     g.7.  The net increase of total active recreation space
294owned by the applying unit of local government following the
295acquisition of land for the spring training facility, with
296priority given to the largest percentage increase of total
297active recreation space.
298     h.8.  The location of the facility in a brownfield, an
299enterprise zone, a community redevelopment area, or other area
300of targeted development or revitalization included in an Urban
301Infill Redevelopment Plan, with priority given to facilities
302located in these areas.
303     i.9.  The projections on paid attendance attracted by the
304facility and the proposed effect on the economy of the local
305community, with priority given to the highest projected paid
306attendance.
307     2.  Beginning July 1, 2005, the Office of Tourism, Trade,
308and Economic Development shall competitively evaluate
309applications for funding of facilities for retained spring
310training franchises in addition to those certified and funded
311under subparagraph 1. Applications must be submitted by October
3121, 2005, with certifications to be made by January 1, 2006. The
313office shall rank the applications according to selection
314criteria, certifying no more than four proposals. The aggregate
315funding request of all applicants certified shall not exceed
316$166,668 per month. The evaluation criteria shall include the
317following, with priority given in descending order:
318     a.  The intended use of the funds by the applicant for
319acquisition or construction of a new facility.
320     b.  The intended use of the funds by the applicant to
321renovate a facility.
322     c.  The length of time that a facility to be used by a
323retained spring training franchise has been used by one or more
324spring training franchises, with priority given to a facility
325that has been in continuous use as a facility for spring
326training the longest.
327     d.  For those teams leasing a spring training facility from
328a unit of local government, the remaining time on the lease for
329facilities used by the spring training franchise, with priority
330given to the shortest time period remaining on the lease. For
331consideration under this subparagraph, the remaining time on the
332lease shall not exceed 4 years.
333     e.  The duration of the future-use agreement with the
334retained spring training franchise, with priority given to the
335future-use agreement having the longest duration.
336     f.  The amount of the local match, with priority given to
337the largest percentage of local match proposed.
338     g.  The net increase of total active recreation space owned
339by the applying unit of local government following the
340acquisition of land for the spring training facility, with
341priority given to the largest percentage increase of total
342active recreation space.
343     h.  The location of the facility in a brownfield area, an
344enterprise zone, a community redevelopment area, or another area
345of targeted development or revitalization included in an urban
346infill redevelopment plan, with priority given to facilities
347located in those areas.
348     i.  The projections on paid attendance attracted by the
349facility and the proposed effect on the economy of the local
350community, with priority given to the highest projected paid
351attendance.
352
353Notwithstanding the provisions of this paragraph, any applicant
354with an agreement for a retained spring training franchise for
35515 or more years that is entered into between July 1, 2003, and
356July 1, 2004, shall be eligible for funding and should be
357considered as a future use agreement pursuant to this paragraph.
358     (7)(a)  The Office of Tourism, Trade, and Economic
359Development shall notify the Department of Revenue of any
360facility certified as a facility for a new professional sports
361franchise or a facility for a retained professional sports
362franchise or as a facility for a retained spring training
363franchise. The Office of Tourism, Trade, and Economic
364Development shall certify no more than nine eight facilities as
365facilities for a new professional sports franchise or as
366facilities for a retained professional sports franchise and
367shall certify at least five as facilities for retained spring
368training franchises, including in such total any facilities
369certified by the Department of Commerce before July 1, 1996. The
370number of certifications of facilities for retained spring
371training franchises shall be pursuant to subsection (5). The
372office may make no more than one certification for any facility.
373The office may not certify funding for less than the requested
374amount to any applicant certified as a facility for a retained
375spring training franchise.
376     (b)  Certification of an applicant under this section for
377the eighth certification for a facility for a new professional
378sports franchise or for a facility for a retained professional
379sports franchise shall be for an applicant for which the
380franchise that serves as the basis of the certification is a
381member of the National Basketball Association, has been located
382within the state since 1987, and has not been previously
383certified. This paragraph is repealed July 1, 2010.
384     (9)(a)  An applicant is not qualified for certification
385under this section if the franchise formed the basis for a
386previous certification, unless:
387     1.  The previous certification was withdrawn by the
388facility or invalidated by the Office of Tourism, Trade, and
389Economic Development or the Department of Commerce before any
390funds were distributed pursuant to s. 212.20; or
391     2.  The previous certification was for an applicant that
392served as the home facility for two professional sports
393franchises and the franchise was used as a basis for the
394certification of a new applicant. Notwithstanding any other
395provision of this section, the franchise continuing to use the
396original applicant shall be deemed the franchise forming the
397basis of the previous certification and the previous
398certification shall continue to apply for the time period
399permitted from the original date of certification.
400     (b)  This subsection does not disqualify an applicant if
401the previous certification occurred between May 23, 1993, and
402May 25, 1993; however, any funds to be distributed pursuant to
403s. 212.20 for the second certification shall be offset by the
404amount distributed to the previous certified facility.
405Distribution of funds for the second certification shall not be
406made until all amounts payable for the first certification have
407been distributed.
408     (c)  Payments to a certified applicant may not extend
409beyond the period for which the original certification was
410issued.
411     Section 3.  Notwithstanding any other provision of law, an
412applicant that is certified after the effective date of this act
413pursuant to s. 288.1162, Florida Statutes, by the Office of
414Tourism, Trade, and Economic Development as a facility for a new
415professional sports franchise or a facility for a retained
416professional sports franchise may not receive disbursements
417pursuant to s. 212.20(6)(d)7.b., Florida Statutes, until July 1,
4182006.
419     Section 4.  Section 288.1170, Florida Statutes, is created
420to read:
421     288.1170  National Association for Stock Car Auto Racing,
422Inc. (NASCAR) Hall of Fame facility; duties of the Office of
423Tourism, Trade, and Economic Development.--
424     (1)  The Office of Tourism, Trade, and Economic Development
425shall serve as the state entity for screening applicants for
426state funding pursuant to s. 212.20 and for certifying one
427applicant as the NASCAR Hall of Fame facility in the state.
428     (2)  Prior to certifying the NASCAR Hall of Fame facility,
429the Office of Tourism, Trade, and Economic Development must
430determine that:
431     (a)  The NASCAR Hall of Fame facility would be the only
432NASCAR Hall of Fame in the United States recognized by NASCAR,
433Inc.
434     (b)  The applicant is a unit of local government as defined
435in s. 218.369 or a private sector group that has contracted to
436construct or operate the NASCAR Hall of Fame facility on land
437owned by a unit of local government.
438     (c)  The municipality in which the NASCAR Hall of Fame
439facility is located, or the county if the facility is located in
440an unincorporated area, has certified by resolution after a
441public hearing that the application serves a public purpose.
442     (d)  There are existing projections that the NASCAR Hall of
443Fame facility will attract a paid attendance of more than
444350,000 annually.
445     (e)  There is an independent analysis or study, using
446methodology approved by the Office of Tourism, Trade, and
447Economic Development, which demonstrates that the amount of the
448revenues generated by the taxes imposed under chapter 212 with
449respect to the use and operation of the NASCAR Hall of Fame
450facility will equal or exceed $1.2 million annually.
451     (f)  Documentation exists that demonstrates that the
452applicant has provided, is capable of providing, or has
453financial or other commitments to provide more than one-half of
454the cost incurred or related to the improvement and development
455of the facility.
456     (g)  The application is signed by an official senior
457executive of the applicant and is notarized according to the
458laws of this state providing for penalties for falsification.
459     (3)  The applicant may use funds provided pursuant to s.
460212.20 for the public purpose of paying for the construction,
461reconstruction, renovation, or operation of the NASCAR Hall of
462Fame facility, or to pay or pledge for payment of debt service
463on, or to fund debt service reserve funds, arbitrage rebate
464obligations, or other amounts payable with respect to, bonds
465issued for the construction, reconstruction, or renovation of
466the facility or for the reimbursement of such costs or the
467refinancing of bonds issued for such purpose.
468     (4)  Upon determining that an applicant will or will not be
469certified, the  Office of Tourism, Trade, and Economic
470Development shall notify the applicant of his or her status by
471means of an official letter. If certified, the secretary shall
472notify the executive director of the Department of Revenue and
473the applicant of such certification by means of an official
474letter granting certification. From the date of such
475certification, the applicant shall have 5 years to open the
476NASCAR Hall of Fame facility to the public and notify the Office
477of Tourism, Trade, and Economic Development of such opening. The
478Department of Revenue shall not begin distributing funds until
47930 days following notice by the Office of Tourism, Trade, and
480Economic Development that the NASCAR Hall of Fame facility is
481open to the public.
482     (5)  The Department of Revenue may audit as provided in s.
483213.34, to verify that the distributions under this section have
484been expended as required by this section.
485     (6)  The Office of Tourism, Trade, and Economic Development
486must recertify every 10 years that the facility is open,
487continues to be the only NASCAR Hall of Fame in the United
488States recognized by NASCAR, Inc., and is meeting the minimum
489projections for attendance or sales tax revenue as required at
490the time of original certification.
491     Section 5.  Section 288.1171, Florida Statutes, is created
492to read:
493     288.1171  Convention centers owned by units of local
494government; certification as owning eligible convention centers;
495duties.--
496     (1)  The Office of Tourism, Trade, and Economic Development
497shall serve as the state agency for screening applicants for
498state funding pursuant to s. 212.20(6)(d)7.e. and for certifying
499an applicant as owning an eligible convention center.
500     (2)  The Office of Tourism, Trade, and Economic Development
501shall adopt rules pursuant to ss. 120.536(1) and 120.54 for the
502receipt and processing of applications for funding pursuant to
503s. 212.20(6)(d)7.e.
504     (3)  As used in this section, the term "eligible convention
505center" means a publicly owned facility having exhibition space
506in excess of 30,000 square feet, the primary function of which
507is to host meetings, conventions, or trade shows.
508     (4)  Prior to certifying an applicant as owning an eligible
509convention center, the Office of Tourism, Trade, and Economic
510Development must determine that:
511     (a)  The unit of local government, as defined in s.
512218.369, owns an eligible convention center.
513     (b)  The convention center contains more than 30,000 square
514feet of exhibit space.
515     (c)  The unit of local government in which the convention
516center is located has certified by resolution after a public
517hearing that the application serves a public purpose pursuant to
518subsection (7).
519     (d)  The convention center is located in a county that is
520levying a tourist development tax pursuant to s. 125.0104.
521     (5)  Upon certification of an applicant, the Office of
522Tourism, Trade, and Economic Development shall notify the
523executive director of the Department of Revenue of such
524certification by means of an official letter granting
525certification. The Department of Revenue shall not begin
526distributing proceeds until 60 days following notice by the
527Office of Tourism, Trade, and Economic Development that a unit
528of local government has been certified as owning an eligible
529convention center.
530     (6)  No applicant previously certified under any provision
531of this section who has received proceeds under such
532certification shall be eligible for an additional certification.
533     (7)  A unit of local government certified as owning an
534eligible convention center may use proceeds provided pursuant to
535s. 212.20(6)(d)7.e. solely to encourage and provide economic
536development for the attraction, recruitment, and retention of
537corporate headquarters and of high-technology, manufacturing,
538research and development, entertainment, and tourism industries
539as designated by the unit of local government by resolution of
540its governing body, and to assist the eligible convention
541centers to attract more business and expand their offerings,
542including developing their own events and shows.
543     (8)  The Auditor General may audit as provided in s. 11.45
544to verify that the distributions under this section have been
545expended as required by this section. If the Auditor General
546determines that the distributions have not been expended as
547required by this section, the Auditor General may pursue
548recovery of such proceeds and the unit of local government shall
549be further barred from receiving future distributions of
550proceeds authorized by this section.
551     (9)  Failure to use the proceeds as provided in this
552section shall be grounds for revoking certification.
553     (10)  This section is repealed June 30, 2008.
554     Section 6.  Paragraph (eee) is added to subsection (4) of
555section 320.08056, Florida Statutes, to read:
556     320.08056  Specialty license plates.--
557     (4)  The following license plate annual use fees shall be
558collected for the appropriate specialty license plates:
559     (eee)  NASCAR license plate, $25.
560     Section 7.  Subsection (57) is added to section 320.08058,
561Florida Statutes, to read:
562     320.08058  Specialty license plates.--
563     (57)  NASCAR LICENSE PLATES.--
564     (a)  Upon an organization's meeting the requirements in s.
565320.08053, the Department of Highway Safety and Motor Vehicles
566shall develop a NASCAR license plate as provided in this
567subsection. The word "Florida" must appear at the top of the
568plate. The NASCAR Hall of Fame, following consultation with
569NASCAR and the International Speedway Corporation, may submit a
570revised sample plate for consideration by the department.
571     (b)  The annual use fee shall be distributed to the
572Department of Revenue to offset the sales tax disbursements of
573$1.2 million per year by the Department of Revenue to the NASCAR
574Hall of Fame, Inc., for the construction, operation, and
575maintenance of the NASCAR Hall of Fame in Daytona Beach. Any
576distribution of fees to the department in excess of the sales
577tax distributions shall be retained and used to offset future
578distributions.
579     Section 8.  The authorization of the specialty license
580plate as provided in this act is subject to the City of Daytona
581Beach's being designated as the site for the official NASCAR
582Hall of Fame. If that designation is not awarded to the City of
583Daytona Beach, the authorization of the NASCAR specialty tag is
584rescinded.
585     Section 9.  Until the NASCAR Hall of Fame has been
586certified by the Office of Tourism, Trade, and Economic
587Development as provided in this act, the funds generated by the
588sale of the NASCAR license plate shall be deposited with the
589Department of Revenue and held in trust for the benefit of the
590NASCAR Hall of Fame facility upon certification. If the NASCAR
591Hall of Fame facility is not certified, the funds generated by
592the NASCAR license plate shall be used to support the sport of
593auto racing in this state.
594     Section 10.  This act shall take effect July 1, 2005,
595except that the creation of ss. 320.08056(4)(eee) and
596320.08058(57), Florida Statutes, by this act shall take effect
59730 days after the City of Daytona Beach is designated as the
598site for the official NASCAR Hall of Fame facility and
599provisional certification is granted by the Office of Tourism,
600Trade, and Economic Development.


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