Florida Senate - 2005 COMMITTEE AMENDMENT
Bill No. SB 2476
Barcode 411182
CHAMBER ACTION
Senate House
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11 The Committee on Commerce and Consumer Services (Lynn)
12 recommended the following amendment:
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14 Senate Amendment (with title amendment)
15 Delete everything after the enacting clause
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17 and insert:
18 Section 1. Paragraph (d) of subsection (6) of section
19 212.20, Florida Statutes, is amended to read:
20 212.20 Funds collected, disposition; additional powers
21 of department; operational expense; refund of taxes
22 adjudicated unconstitutionally collected.--
23 (6) Distribution of all proceeds under this chapter
24 and s. 202.18(1)(b) and (2)(b) shall be as follows:
25 (d) The proceeds of all other taxes and fees imposed
26 pursuant to this chapter or remitted pursuant to s.
27 202.18(1)(b) and (2)(b) shall be distributed as follows:
28 1. In any fiscal year, the greater of $500 million,
29 minus an amount equal to 4.6 percent of the proceeds of the
30 taxes collected pursuant to chapter 201, or 5 percent of all
31 other taxes and fees imposed pursuant to this chapter or
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1 remitted pursuant to s. 202.18(1)(b) and (2)(b) shall be
2 deposited in monthly installments into the General Revenue
3 Fund.
4 2. Two-tenths of one percent shall be transferred to
5 the Ecosystem Management and Restoration Trust Fund to be used
6 for water quality improvement and water restoration projects.
7 3. After the distribution under subparagraphs 1. and
8 2., 8.814 percent of the amount remitted by a sales tax dealer
9 located within a participating county pursuant to s. 218.61
10 shall be transferred into the Local Government Half-cent Sales
11 Tax Clearing Trust Fund. Beginning July 1, 2003, the amount to
12 be transferred pursuant to this subparagraph to the Local
13 Government Half-cent Sales Tax Clearing Trust Fund shall be
14 reduced by 0.1 percent, and the department shall distribute
15 this amount to the Public Employees Relations Commission Trust
16 Fund less $5,000 each month, which shall be added to the
17 amount calculated in subparagraph 4. and distributed
18 accordingly.
19 4. After the distribution under subparagraphs 1., 2.,
20 and 3., 0.095 percent shall be transferred to the Local
21 Government Half-cent Sales Tax Clearing Trust Fund and
22 distributed pursuant to s. 218.65.
23 5. After the distributions under subparagraphs 1., 2.,
24 3., and 4., 2.0440 percent of the available proceeds pursuant
25 to this paragraph shall be transferred monthly to the Revenue
26 Sharing Trust Fund for Counties pursuant to s. 218.215.
27 6. After the distributions under subparagraphs 1., 2.,
28 3., and 4., 1.3409 percent of the available proceeds pursuant
29 to this paragraph shall be transferred monthly to the Revenue
30 Sharing Trust Fund for Municipalities pursuant to s. 218.215.
31 If the total revenue to be distributed pursuant to this
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1 subparagraph is at least as great as the amount due from the
2 Revenue Sharing Trust Fund for Municipalities and the former
3 Municipal Financial Assistance Trust Fund in state fiscal year
4 1999-2000, no municipality shall receive less than the amount
5 due from the Revenue Sharing Trust Fund for Municipalities and
6 the former Municipal Financial Assistance Trust Fund in state
7 fiscal year 1999-2000. If the total proceeds to be distributed
8 are less than the amount received in combination 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, each municipality shall receive an amount
12 proportionate to the amount it was due in state fiscal year
13 1999-2000.
14 7. Of the remaining proceeds:
15 a. In each fiscal year, the sum of $29,915,500 shall
16 be divided into as many equal parts as there are counties in
17 the state, and one part shall be distributed to each county.
18 The distribution among the several counties shall begin each
19 fiscal year on or before January 5th and shall continue
20 monthly for a total of 4 months. If a local or special law
21 required that any moneys accruing to a county in fiscal year
22 1999-2000 under the then-existing provisions of s. 550.135 be
23 paid directly to the district school board, special district,
24 or a municipal government, such payment shall continue until
25 such time that the local or special law is amended or
26 repealed. The state covenants with holders of bonds or other
27 instruments of indebtedness issued by local governments,
28 special districts, or district school boards prior to July 1,
29 2000, that it is not the intent of this subparagraph to
30 adversely affect the rights of those holders or relieve local
31 governments, special districts, or district school boards of
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1 the duty to meet their obligations as a result of previous
2 pledges or assignments or trusts entered into which obligated
3 funds received from the distribution to county governments
4 under then-existing s. 550.135. This distribution specifically
5 is in lieu of funds distributed under s. 550.135 prior to July
6 1, 2000.
7 b. The department shall distribute $166,667 monthly
8 pursuant to s. 288.1162 to each applicant that has been
9 certified as a "facility for a new professional sports
10 franchise" or a "facility for a retained professional sports
11 franchise" pursuant to s. 288.1162. Up to $41,667 shall be
12 distributed monthly by the department to each applicant that
13 has been certified as a "facility for a retained spring
14 training franchise" pursuant to s. 288.1162; however, not more
15 than $208,335 may be distributed monthly in the aggregate to
16 all certified facilities for a retained spring training
17 franchise. Distributions shall begin 60 days following such
18 certification and shall continue for not more than 30 years.
19 Nothing contained in this paragraph shall be construed to
20 allow an applicant certified pursuant to s. 288.1162 to
21 receive more in distributions than actually expended by the
22 applicant for the public purposes provided for in s.
23 288.1162(6). However, a certified applicant is entitled to
24 receive distributions up to the maximum amount allowable and
25 undistributed under this section for additional renovations
26 and improvements to the facility for the franchise without
27 additional certification.
28 c. Beginning 30 days after notice by the Office of
29 Tourism, Trade, and Economic Development to the Department of
30 Revenue that an applicant has been certified as the
31 professional golf hall of fame pursuant to s. 288.1168 and is
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1 open to the public, $166,667 shall be distributed monthly, for
2 up to 300 months, to the applicant.
3 d. Beginning 30 days after notice by the Office of
4 Tourism, Trade, and Economic Development to the Department of
5 Revenue that the applicant has been certified as the
6 International Game Fish Association World Center facility
7 pursuant to s. 288.1169, and the facility is open to the
8 public, $83,333 shall be distributed monthly, for up to 168
9 months, to the applicant. This distribution is subject to
10 reduction pursuant to s. 288.1169. A lump sum payment of
11 $999,996 shall be made, after certification and before July 1,
12 2000.
13 e. Beginning 30 days after notice by the Office of
14 Tourism, Trade, and Economic Development to the Department of
15 Revenue that an applicant has been certified as the NASCAR
16 Hall of Fame facility pursuant to s. 288.1170 and is open to
17 the public, $100,000 shall be distributed monthly, for up to
18 300 months, to the applicant.
19 8. All other proceeds shall remain with the General
20 Revenue Fund.
21 Section 2. Section 288.1170, Florida Statutes, is
22 created to read:
23 288.1170 National Association for Stock Car Auto
24 Racing, Inc. (NASCAR) Hall of Fame facility; duties of the
25 Office of Tourism, Trade, and Economic Development.--
26 (1) The Office of Tourism, Trade, and Economic
27 Development shall serve as the state entity for screening
28 applicants for state funding pursuant to s. 212.20 and for
29 certifying one applicant as the NASCAR Hall of Fame facility
30 in the state.
31 (2) Prior to certifying the NASCAR Hall of Fame
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1 facility, the Office of Tourism, Trade, and Economic
2 Development must determine that:
3 (a) The NASCAR Hall of Fame facility would be the only
4 NASCAR Hall of Fame in the United States recognized by NASCAR,
5 Inc.
6 (b) The applicant is a unit of local government as
7 defined in s. 218.369 or a private sector group that has
8 contracted to construct or operate the NASCAR Hall of Fame
9 facility on land owned by a unit of local government.
10 (c) The municipality in which the NASCAR Hall of Fame
11 facility is located, or the county if the facility is located
12 in an unincorporated area, has certified by resolution after a
13 public hearing that the application serves a public purpose.
14 (d) There are existing projections that the NASCAR
15 Hall of Fame facility will attract a paid attendance of more
16 than 350,000 annually.
17 (e) There is an independent analysis or study, using
18 methodology approved by the Office of Tourism, Trade, and
19 Economic Development, which demonstrates that the amount of
20 the revenues generated by the taxes imposed under chapter 212
21 with respect to the use and operation of the NASCAR Hall of
22 Fame facility will equal or exceed $1.2 million annually.
23 (f) Documentation exists which demonstrates that the
24 applicant has provided, is capable of providing, or has
25 financial or other commitments to provide more than one-half
26 of the cost incurred in or related to the improvement and
27 development of the facility.
28 (g) The application is signed by an official senior
29 executive of the applicant and is notarized according to the
30 laws of this state providing for penalties for falsification.
31 (3) The applicant may use funds provided pursuant to
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1 s. 212.20 for the public purpose of paying for the
2 construction, reconstruction, renovation, or operation of the
3 NASCAR Hall of Fame facility, or to pay or pledge for payment
4 of debt service on, or to fund debt service reserve funds,
5 arbitrage rebate obligations, or other amounts payable with
6 respect to, bonds issued for the construction, reconstruction,
7 or renovation of the facility or for the reimbursement of such
8 costs or the refinancing of bonds issued for such purpose.
9 (4) Upon determining that an applicant is or is not
10 certifiable, the Office of Tourism, Trade, and Economic
11 Development shall notify the applicant of his or her status by
12 means of an official letter. If certifiable, the secretary
13 shall notify the executive director of the Department of
14 Revenue and the applicant of such certification by means of an
15 official letter granting certification. From the date of such
16 certification, the applicant shall have 5 years to open the
17 NASCAR Hall of Fame facility to the public and notify the
18 Office of Tourism, Trade, and Economic Development of such
19 opening. The Department of Revenue shall not begin
20 distributing funds until 30 days following notice by the
21 Office of Tourism, Trade, and Economic Development that the
22 NASCAR Hall of Fame facility is open to the public.
23 (5) The Department of Revenue may audit as provided in
24 s. 213.34, to verify that the distributions under this section
25 have been expended as required by this section.
26 (6) The Office of Tourism, Trade, and Economic
27 Development must recertify every 10 years that the facility is
28 open, continues to be the only NASCAR Hall of Fame in the
29 United States recognized by NASCAR, Inc., and is meeting the
30 minimum projections for attendance or sales tax revenue as
31 required at the time of original certification.
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1 Section 3. Paragraph (eee) is added to subsection (4)
2 of section 320.08056, Florida Statutes, to read:
3 320.08056 Specialty license plates.--
4 (4) The following license plate annual use fees shall
5 be collected for the appropriate specialty license plates:
6 (eee) NASCAR license plate, $25.
7 Section 4. Subsection (57) is added to section
8 320.08058, Florida Statutes, to read:
9 320.08058 Specialty license plates.--
10 (57) NASCAR LICENSE PLATES.--
11 (a) Upon an organization meeting the requirements in
12 s. 320.08053, the Department of Highway Safety and Motor
13 Vehicles shall develop a NASCAR license plate as provided in
14 this subsection. The word "Florida" must appear at the top of
15 the plate. The NASCAR Hall of Fame, following consultation
16 with NASCAR and the International Speedway Corporation, may
17 submit a revised sample plate for consideration by the
18 department.
19 (b) Eighty-five percent of the annual use fee shall be
20 distributed to the Department of Revenue up to $1.2 million
21 per year to offset the yearly sales tax disbursements of $1.2
22 million by the Department of Revenue to the NASCAR Hall of
23 Fame, Inc., for the construction, operation, and maintenance
24 of the NASCAR Hall of Fame in Daytona Beach. Annual use fees
25 exceeding $1.2 million shall be paid to the NASCAR Hall of
26 Fame, Inc., for the operation and maintenance of the NASCAR
27 Hall of Fame in Daytona Beach.
28 (c) Ten percent of the annual use fee shall be
29 distributed to the Office of Tourism, Trade, and Economic
30 Development, or to a direct-support organization, and shall be
31 available for the purposes of advertising the sport of auto
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1 racing throughout this state.
2 (d) Five percent of the annual use fee may be used for
3 the continuing promotion and marketing of the license plate.
4 Section 5. The authorization of the specialty license
5 plate as provided in sections 3 and 4 of this act is subject
6 to the City of Daytona Beach being designated as the site for
7 the official NASCAR Hall of Fame. If that designation is not
8 awarded to the City of Daytona Beach, the authorization of the
9 NASCAR specialty tag is rescinded.
10 Section 6. Until the NASCAR Hall of Fame has been
11 certified by the Office of Tourism, Trade, and Economic
12 Development as provided in section 2 of this act, the funds
13 generated by the sale of the NASCAR license plate shall be
14 deposited with the Department of Revenue and held in trust for
15 the benefit of the NASCAR Hall of Fame facility upon
16 certification. If the NASCAR Hall of Fame facility is not
17 certified, the funds generated by the NASCAR license plate
18 shall be used to support the sport of auto racing in this
19 state.
20 Section 7. This act shall take effect upon becoming a
21 law.
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24 ================ T I T L E A M E N D M E N T ===============
25 And the title is amended as follows:
26 Delete everything before the enacting clause
27
28 and insert:
29 A bill to be entitled
30 An act relating to a NASCAR Hall of Fame
31 facility; amending s. 212.20, F.S.; providing
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1 for distribution of a portion of revenues from
2 the tax on sales, use, and other transactions
3 to a NASCAR Hall of Fame facility; creating s.
4 288.1170, F.S.; specifying the Office of
5 Tourism, Trade, and Economic Development as the
6 state entity for screening NASCAR Hall of Fame
7 facility applicants; providing for
8 certification of such facility by the office;
9 providing requirements for certification and
10 operation of the facility; providing for
11 distribution of funds; authorizing certain uses
12 of funds distributed to the facility; providing
13 procedural requirements for the office;
14 limiting distribution of funds by the
15 Department of Revenue; providing for audits by
16 the department; providing for periodic
17 recertification by the office; providing
18 requirements; providing certain advertising
19 contribution requirements; providing for
20 increasing such advertising contribution
21 requirements under certain circumstances;
22 amending ss. 320.08056 and 320.08058, F.S.;
23 providing for a NASCAR license plate; providing
24 for a use fee; directing the Department of
25 Highway Safety and Motor Vehicles to develop a
26 NASCAR license plate; providing for the
27 distribution and use of fees; providing an
28 effective date.
29
30 WHEREAS, the National Association for Stock Car Auto
31 Racing, Inc. (NASCAR), founded in 1948, is the preeminent auto
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1 racing sanctioning body in the world, and
2 WHEREAS, the City of Daytona Beach is the recognized
3 center of auto racing in the United States and a leading
4 economic engine, attracting millions of race fans each year to
5 Florida to attend racing events and to participate in related
6 racing activities, and
7 WHEREAS, NASCAR, Inc., has recently submitted its
8 Request For Proposals to at least four cities in the United
9 States, including the City of Daytona Beach, to develop, fund,
10 and maintain the NASCAR Hall of Fame, and
11 WHEREAS, the City of Daytona Beach, the County of
12 Volusia, and the State of Florida would benefit greatly by the
13 establishment of the NASCAR Hall of Fame in the cradle of auto
14 racing, the City of Daytona Beach, and
15 WHEREAS, the NASCAR Hall of Fame facility would receive
16 national and international media promotion and attention to
17 the extent of promoting the quality of life in Florida, so as
18 to attract national and international tourists and
19 sports-related industry, and
20 WHEREAS, additional generated tourism has a positive
21 impact on both the taxes and economy of the state and
22 additional economic development enhances employment
23 opportunities for Florida citizens as well as expanding the
24 tax base, and
25 WHEREAS, the issuance of a NASCAR HALL OF FAME license
26 plate would provide a means for racing fans to support the
27 creation of the NASCAR RACING HALL OF FAME in Florida, NOW,
28 THEREFORE,
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