Senate Bill sb2028
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Florida Senate - 2005 SB 2028
By Senator Margolis
35-1065-05
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 the distribution of a portion of
5 revenues from the tax to eligible publicly
6 owned football facilities; providing
7 limitations on the uses of the funds; creating
8 s. 288.1174, F.S.; providing for the Office of
9 Tourism, Trade, and Economic Development to
10 certify eligible publicly owned football
11 facilities; requiring the office to adopt
12 rules; defining the term "publicly owned
13 football facility"; providing requirements for
14 certification; providing for the uses of funds
15 distributed under this act; providing for
16 audits by the Department of Revenue; providing
17 for the revocation of certification; providing
18 an effective date.
19
20 Be It Enacted by the Legislature of the State of Florida:
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22 Section 1. Paragraph (d) of subsection (6) of section
23 212.20, Florida Statutes, is amended to read:
24 212.20 Funds collected, disposition; additional powers
25 of department; operational expense; refund of taxes
26 adjudicated unconstitutionally collected.--
27 (6) Distribution of all proceeds under this chapter
28 and s. 202.18(1)(b) and (2)(b) shall be as follows:
29 (d) The proceeds of all other taxes and fees imposed
30 pursuant to this chapter or remitted pursuant to s.
31 202.18(1)(b) and (2)(b) shall be distributed as follows:
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Florida Senate - 2005 SB 2028
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1 1. In any fiscal year, the greater of $500 million,
2 minus an amount equal to 4.6 percent of the proceeds of the
3 taxes collected pursuant to chapter 201, or 5 percent of all
4 other taxes and fees imposed pursuant to this chapter or
5 remitted pursuant to s. 202.18(1)(b) and (2)(b) shall be
6 deposited in monthly installments into the General Revenue
7 Fund.
8 2. Two-tenths of one percent shall be transferred to
9 the Ecosystem Management and Restoration Trust Fund to be used
10 for water quality improvement and water restoration projects.
11 3. After the distribution under subparagraphs 1. and
12 2., 8.814 percent of the amount remitted by a sales tax dealer
13 located within a participating county pursuant to s. 218.61
14 shall be transferred into the Local Government Half-cent Sales
15 Tax Clearing Trust Fund. Beginning July 1, 2003, the amount to
16 be transferred pursuant to this subparagraph to the Local
17 Government Half-cent Sales Tax Clearing Trust Fund shall be
18 reduced by 0.1 percent, and the department shall distribute
19 this amount to the Public Employees Relations Commission Trust
20 Fund less $5,000 each month, which shall be added to the
21 amount calculated in subparagraph 4. and distributed
22 accordingly.
23 4. After the distribution under subparagraphs 1., 2.,
24 and 3., 0.095 percent shall be transferred to the Local
25 Government Half-cent Sales Tax Clearing Trust Fund and
26 distributed pursuant to s. 218.65.
27 5. After the distributions under subparagraphs 1., 2.,
28 3., and 4., 2.0440 percent of the available proceeds pursuant
29 to this paragraph shall be transferred monthly to the Revenue
30 Sharing Trust Fund for Counties pursuant to s. 218.215.
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Florida Senate - 2005 SB 2028
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1 6. After the distributions under subparagraphs 1., 2.,
2 3., and 4., 1.3409 percent of the available proceeds pursuant
3 to this paragraph shall be transferred monthly to the Revenue
4 Sharing Trust Fund for Municipalities pursuant to s. 218.215.
5 If the total revenue to be distributed pursuant to this
6 subparagraph is at least as great as the amount due from the
7 Revenue Sharing Trust Fund for Municipalities and the former
8 Municipal Financial Assistance Trust Fund in state fiscal year
9 1999-2000, no municipality shall receive less than the amount
10 due from the Revenue Sharing Trust Fund for Municipalities and
11 the former Municipal Financial Assistance Trust Fund in state
12 fiscal year 1999-2000. If the total proceeds to be distributed
13 are less than the amount received in combination from the
14 Revenue Sharing Trust Fund for Municipalities and the former
15 Municipal Financial Assistance Trust Fund in state fiscal year
16 1999-2000, each municipality shall receive an amount
17 proportionate to the amount it was due in state fiscal year
18 1999-2000.
19 7. Of the remaining proceeds:
20 a. In each fiscal year, the sum of $29,915,500 shall
21 be divided into as many equal parts as there are counties in
22 the state, and one part shall be distributed to each county.
23 The distribution among the several counties shall begin each
24 fiscal year on or before January 5th and shall continue
25 monthly for a total of 4 months. If a local or special law
26 required that any moneys accruing to a county in fiscal year
27 1999-2000 under the then-existing provisions of s. 550.135 be
28 paid directly to the district school board, special district,
29 or a municipal government, such payment shall continue until
30 such time that the local or special law is amended or
31 repealed. The state covenants with holders of bonds or other
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1 instruments of indebtedness issued by local governments,
2 special districts, or district school boards prior to July 1,
3 2000, that it is not the intent of this subparagraph to
4 adversely affect the rights of those holders or relieve local
5 governments, special districts, or district school boards of
6 the duty to meet their obligations as a result of previous
7 pledges or assignments or trusts entered into which obligated
8 funds received from the distribution to county governments
9 under then-existing s. 550.135. This distribution
10 specifically is in lieu of funds distributed under s. 550.135
11 prior to July 1, 2000.
12 b. The department shall distribute $166,667 monthly
13 pursuant to s. 288.1162 to each applicant that has been
14 certified as a "facility for a new professional sports
15 franchise" or a "facility for a retained professional sports
16 franchise" pursuant to s. 288.1162. Up to $41,667 shall be
17 distributed monthly by the department to each applicant that
18 has been certified as a "facility for a retained spring
19 training franchise" pursuant to s. 288.1162; however, not more
20 than $208,335 may be distributed monthly in the aggregate to
21 all certified facilities for a retained spring training
22 franchise. Distributions shall begin 60 days following such
23 certification and shall continue for not more than 30 years.
24 Nothing contained in this paragraph shall be construed to
25 allow an applicant certified pursuant to s. 288.1162 to
26 receive more in distributions than actually expended by the
27 applicant for the public purposes provided for in s.
28 288.1162(6). However, a certified applicant is entitled to
29 receive distributions up to the maximum amount allowable and
30 undistributed under this section for additional renovations
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1 and improvements to the facility for the franchise without
2 additional certification.
3 c. Beginning 30 days after notice by the Office of
4 Tourism, Trade, and Economic Development to the Department of
5 Revenue that an applicant has been certified as the
6 professional golf hall of fame pursuant to s. 288.1168 and is
7 open to the public, $166,667 shall be distributed monthly, for
8 up to 300 months, to the applicant.
9 d. Beginning 30 days after notice by the Office of
10 Tourism, Trade, and Economic Development to the Department of
11 Revenue that the applicant has been certified as the
12 International Game Fish Association World Center facility
13 pursuant to s. 288.1169, and the facility is open to the
14 public, $83,333 shall be distributed monthly, for up to 168
15 months, to the applicant. This distribution is subject to
16 reduction pursuant to s. 288.1169. A lump sum payment of
17 $999,996 shall be made, after certification and before July 1,
18 2000.
19 e. Beginning 60 days after the Office of Tourism,
20 Trade, and Economic Development gives notice to the department
21 that the applicant has been certified, the department shall
22 distribute $50,000 monthly to each eligible publicly owned
23 football facility that has been certified under s. 288.1174.
24 Distributions shall continue for not more than 30 years and
25 may be used solely for the purposes of renovating and
26 modernizing the facility.
27 8. All other proceeds shall remain with the General
28 Revenue Fund.
29 Section 2. Section 288.1174, Florida Statutes, is
30 created to read:
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1 288.1174 Publicly owned football facilities;
2 certification; duties.--
3 (1) The Office of Tourism, Trade, and Economic
4 Development shall serve as the state agency for screening
5 applicants for state funding under s. 212.20(6)(d)7.e. and for
6 certifying an applicant as an eligible publicly owned football
7 facility.
8 (2) The Office of Tourism, Trade, and Economic
9 Development shall adopt rules under ss. 120.536(1) and 120.54
10 for the receipt and processing of applications for funding
11 under s. 212.20(6)(d)7.e.
12 (3) As used in this section, the term "publicly owned
13 football facility" means a football facility:
14 (a) That is owned by and situated in a municipality
15 that has a population of more than 100,000 residents and is
16 located in a county as defined in s. 125.011; and
17 (b) At which the football team of a private or public
18 university or college is based.
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20 For the purposes of this section, a football team of a public
21 or private university or college is considered to be based
22 only at the facility at which the team plays the majority of
23 games for which the team is designated as the home team. An
24 institution may not be considered to be based at more than one
25 facility in any single academic year.
26 (4) Before certifying an applicant as an eligible
27 publicly owned football facility, the Office of Tourism,
28 Trade, and Economic Development must determine that:
29 (a) A municipality owns the football facility.
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1 (b) The municipality in which the facility is located
2 has a population of more than 100,000 residents and is located
3 in a county as defined in s. 125.011.
4 (c) The football team of a private or public
5 university or college is based at the football facility.
6 (5) Upon certifying an applicant under this section,
7 the Office of Tourism, Trade, and Economic Development shall
8 give notice of the certification to the department by sending
9 to the executive director of the department an official letter
10 of certification. The department may not begin distributing
11 funds under s. 212.20(6)(d)7.e. until 60 days after the Office
12 of Tourism, Trade, and Economic Development gives notice to
13 the department under this subsection.
14 (6) An applicant that has previously been certified
15 under this section and has received proceeds under such a
16 certification is ineligible for an additional certification.
17 (7) An applicant that is certified as an eligible
18 publicly owned football facility may use the moneys
19 distributed under s. 212.20(6)(d)7.e. solely for the purposes
20 of renovating and modernizing the facility.
21 (8) The department may conduct audits as provided in
22 s. 213.34 to verify that the funds distributed under this
23 section have been expended as required in this section. Such
24 information is subject to the confidentiality requirements of
25 chapter 213. If the department determines that the funds have
26 not been expended as required by this section, the department
27 may pursue recovery of the funds under the laws and rules
28 governing the assessment of taxes.
29 (9) Failure to use the funds distributed under s.
30 212.20(6)(d)7.e. as provided in this section constitutes
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1 grounds for revoking the certification granted under this
2 section.
3 Section 3. This act shall take effect July 1, 2005.
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6 SENATE SUMMARY
7 Provides for the distribution of a portion of revenues
from the tax on sales, use, and other transactions to a
8 publicly owned football facility that is owned by and
located in a municipality of specified size and location
9 and at which a football team of a public or private
university or college is based. Provides that the funds
10 must be used solely to renovate and modernize the
facility. Provides for the Office of Tourism, Trade, and
11 Economic Development to certify to the Department of
Revenue that the facility is an eligible publicly owned
12 football facility. Provides for the office to make rules
for processing applications. Provides requirements for
13 certification. Provides for audits to be conducted by the
Department of Revenue. Provides for the revocation of
14 certification if the funds are not used as required.
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