HB 1143

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; providing for future repeal; creating s. 288.1171,
9F.S.; providing for certification by the Office of
10Tourism, Trade, and Economic Development of units of local
11government owning eligible convention centers; requiring
12the office to adopt specified rules; providing a
13definition; providing requirements for certification;
14providing for use of proceeds distributed to units of
15local government under the act; providing for audits by
16the Auditor General; providing for revocation of
17certification; providing for future repeal; providing an
18effective date.
19
20Be It Enacted by the Legislature of the State of Florida:
21
22     Section 1.  Paragraph (d) of subsection (6) of section
23212.20, Florida Statutes, is amended to read:
24     212.20  Funds collected, disposition; additional powers of
25department; operational expense; refund of taxes adjudicated
26unconstitutionally collected.--
27     (6)  Distribution of all proceeds under this chapter and s.
28202.18(1)(b) and (2)(b) shall be as follows:
29     (d)  The proceeds of all other taxes and fees imposed
30pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
31and (2)(b) shall be distributed as follows:
32     1.  In any fiscal year, the greater of $500 million, minus
33an amount equal to 4.6 percent of the proceeds of the taxes
34collected pursuant to chapter 201, or 5 percent of all other
35taxes and fees imposed pursuant to this chapter or remitted
36pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
37monthly installments into the General Revenue Fund.
38     2.  Two-tenths of one percent shall be transferred to the
39Ecosystem Management and Restoration Trust Fund to be used for
40water quality improvement and water restoration projects.
41     3.  After the distribution under subparagraphs 1. and 2.,
428.814 percent of the amount remitted by a sales tax dealer
43located within a participating county pursuant to s. 218.61
44shall be transferred into the Local Government Half-cent Sales
45Tax Clearing Trust Fund. Beginning July 1, 2003, the amount to
46be transferred pursuant to this subparagraph to the Local
47Government Half-cent Sales Tax Clearing Trust Fund shall be
48reduced by 0.1 percent, and the department shall distribute this
49amount to the Public Employees Relations Commission Trust Fund
50less $5,000 each month, which shall be added to the amount
51calculated in subparagraph 4. and distributed accordingly.
52     4.  After the distribution under subparagraphs 1., 2., and
533., 0.095 percent shall be transferred to the Local Government
54Half-cent Sales Tax Clearing Trust Fund and distributed pursuant
55to s. 218.65.
56     5.  After the distributions under subparagraphs 1., 2., 3.,
57and 4., 2.0440 percent of the available proceeds pursuant to
58this paragraph shall be transferred monthly to the Revenue
59Sharing Trust Fund for Counties pursuant to s. 218.215.
60     6.  After the distributions under subparagraphs 1., 2., 3.,
61and 4., 1.3409 percent of the available proceeds pursuant to
62this paragraph shall be transferred monthly to the Revenue
63Sharing Trust Fund for Municipalities pursuant to s. 218.215. If
64the total revenue to be distributed pursuant to this
65subparagraph is at least as great as the amount due from the
66Revenue Sharing Trust Fund for Municipalities and the former
67Municipal Financial Assistance Trust Fund in state fiscal year
681999-2000, no municipality shall receive less than the amount
69due from the Revenue Sharing Trust Fund for Municipalities and
70the former Municipal Financial Assistance Trust Fund in state
71fiscal year 1999-2000. If the total proceeds to be distributed
72are less than the amount received in combination from the
73Revenue Sharing Trust Fund for Municipalities and the former
74Municipal Financial Assistance Trust Fund in state fiscal year
751999-2000, each municipality shall receive an amount
76proportionate to the amount it was due in state fiscal year
771999-2000.
78     7.  Of the remaining proceeds:
79     a.  In each fiscal year, the sum of $29,915,500 shall be
80divided into as many equal parts as there are counties in the
81state, and one part shall be distributed to each county. The
82distribution among the several counties shall begin each fiscal
83year on or before January 5th and shall continue monthly for a
84total of 4 months. If a local or special law required that any
85moneys accruing to a county in fiscal year 1999-2000 under the
86then-existing provisions of s. 550.135 be paid directly to the
87district school board, special district, or a municipal
88government, such payment shall continue until such time that the
89local or special law is amended or repealed. The state covenants
90with holders of bonds or other instruments of indebtedness
91issued by local governments, special districts, or district
92school boards prior to July 1, 2000, that it is not the intent
93of this subparagraph to adversely affect the rights of those
94holders or relieve local governments, special districts, or
95district school boards of the duty to meet their obligations as
96a result of previous pledges or assignments or trusts entered
97into which obligated funds received from the distribution to
98county governments under then-existing s. 550.135. This
99distribution specifically is in lieu of funds distributed under
100s. 550.135 prior to July 1, 2000.
101     b.  The department shall distribute $166,667 monthly
102pursuant to s. 288.1162 to each applicant that has been
103certified as a "facility for a new professional sports
104franchise" or a "facility for a retained professional sports
105franchise" pursuant to s. 288.1162. Up to $41,667 shall be
106distributed monthly by the department to each applicant that has
107been certified as a "facility for a retained spring training
108franchise" pursuant to s. 288.1162; however, not more than
109$208,335 may be distributed monthly in the aggregate to all
110certified facilities for a retained spring training franchise.
111Distributions shall begin 60 days following such certification
112and shall continue for not more than 30 years. Nothing contained
113in this paragraph shall be construed to allow an applicant
114certified pursuant to s. 288.1162 to receive more in
115distributions than actually expended by the applicant for the
116public purposes provided for in s. 288.1162(6). However, a
117certified applicant is entitled to receive distributions up to
118the maximum amount allowable and undistributed under this
119section for additional renovations and improvements to the
120facility for the franchise without additional certification.
121     c.  Beginning 30 days after notice by the Office of
122Tourism, Trade, and Economic Development to the Department of
123Revenue that an applicant has been certified as the professional
124golf hall of fame pursuant to s. 288.1168 and is open to the
125public, $166,667 shall be distributed monthly, for up to 300
126months, to the applicant.
127     d.  Beginning 30 days after notice by the Office of
128Tourism, Trade, and Economic Development to the Department of
129Revenue that the applicant has been certified as the
130International Game Fish Association World Center facility
131pursuant to s. 288.1169, and the facility is open to the public,
132$83,333 shall be distributed monthly, for up to 168 months, to
133the applicant. This distribution is subject to reduction
134pursuant to s. 288.1169. A lump sum payment of $999,996 shall be
135made, after certification and before July 1, 2000.
136     e.  The department shall distribute monthly to units of
137local government that have been certified as owning eligible
138convention centers pursuant to s. 288.1171 an amount equal to 50
139percent of the proceeds, as defined in this sub-subparagraph,
140received and collected in the previous month by the department
141under the provisions of this chapter which are generated by such
142eligible convention centers and remitted on the sales and use
143tax returns of eligible convention centers. Proceeds, for the
144purposes of this sub-subparagraph, are limited to all applicable
145sales taxes collected by an eligible convention center for
146standard services provided by center staff to users of the
147center, which include the following: parking, admission and
148ticket sales, food services, utilities services, space rentals,
149equipment rentals, security services, decorating services,
150business services, advertising services, communications
151services, exhibit supply sales and rentals, locksmith services,
152and sales of gifts and sundries. The total distribution to each
153unit of local government shall not exceed $1 million per state
154fiscal year. However, total distributions to all units of local
155government shall not exceed $5 million per state fiscal year,
156and such distribution shall be limited exclusively to the taxes
157collected and remitted under the provisions of this chapter. If
158collections and remittances of eligible convention centers
159exceed the $5-million maximum amount authorized for
160distribution, the department shall distribute proceeds to each
161eligible unit of local government using an apportionment factor,
162the numerator of which is the amount remitted by an eligible
163convention center and the denominator is the total amount
164remitted by all eligible convention centers. The apportionment
165factor for each eligible convention center shall be applied to
166the $5-million maximum amount authorized for distribution to
167determine the amount that shall be distributed to each local
168government unit. The department shall prescribe forms required
169to be filed with the department by eligible convention centers.
170Distributions shall begin 60 days following notification of
171certification by the Office of Tourism, Trade, and Economic
172Development pursuant to s. 288.1171. Distributions shall be used
173solely to encourage and provide economic development for the
174attraction, recruitment, and retention of corporate headquarters
175and of high-technology, manufacturing, research-and-development,
176entertainment, and tourism industries as designated by the unit
177of local government by resolution of its governing body, and to
178assist the eligible convention centers to attract more business
179and expand their offerings, including developing their own
180events and shows. This sub-subparagraph is repealed June 30,
1812009.
182     8.  All other proceeds shall remain with the General
183Revenue Fund.
184     Section 2.  Section 288.1171, Florida Statutes, is created
185to read:
186     288.1171  Convention centers owned by units of local
187government; certification as owning eligible convention centers;
188duties.--
189     (1)  The Office of Tourism, Trade, and Economic Development
190shall serve as the state agency for screening applicants for
191state funding pursuant to s. 212.20(6)(d)7.e. and for certifying
192an applicant as owning an eligible convention center.
193     (2)  The Office of Tourism, Trade, and Economic Development
194shall adopt rules pursuant to ss. 120.536(1) and 120.54 for the
195receipt and processing of applications for funding pursuant to
196s. 212.20(6)(d)7.e.
197     (3)  As used in this section, the term "eligible convention
198center" means a publicly owned facility having exhibition space
199in excess of 60,000 square feet, the primary function of which
200is to host meetings, conventions, or trade shows.
201     (4)  Prior to certifying an applicant as owning an eligible
202convention center, the Office of Tourism, Trade, and Economic
203Development must determine that:
204     (a)  The unit of local government, as defined in s.
205218.369, owns an eligible convention center.
206     (b)  The convention center contains more than 60,000 square
207feet of exhibition space.
208     (c)  The unit of local government in which the convention
209center is located has certified by resolution after a public
210hearing that the application serves a public purpose pursuant to
211subsection (7).
212     (d)  The convention center is located in a county that is
213levying a tourist development tax pursuant to s. 125.0104.
214     (5)  Upon certification of an applicant, the Office of
215Tourism, Trade, and Economic Development shall notify the
216executive director of the Department of Revenue of such
217certification by means of an official letter granting
218certification. The Department of Revenue shall not begin
219distributing proceeds until 60 days following notice by the
220Office of Tourism, Trade, and Economic Development that a unit
221of local government has been certified as owning an eligible
222convention center.
223     (6)  An applicant previously certified under any provision
224of this section who has received proceeds under such
225certification is not eligible for an additional certification.
226     (7)  A unit of local government certified as owning an
227eligible convention center may use proceeds provided pursuant to
228s. 212.20(6)(d)7.e. solely to encourage and provide economic
229development for the attraction, recruitment, and retention of
230corporate headquarters and of high-technology, manufacturing,
231research-and-development, entertainment, and tourism industries
232as designated by the unit of local government by resolution of
233its governing body, and to assist the eligible convention
234centers to attract more business and expand their offerings,
235including developing their own events and shows.
236     (8)  The Auditor General may conduct an audit as provided
237in s. 11.45 to verify that the distributions under this section
238have been expended as required by this section. If the Auditor
239General determines that the distributions have not been expended
240as required by this section, the Auditor General may pursue
241recovery of such proceeds and the unit of local government shall
242be further barred from receiving future distributions of
243proceeds authorized by this section.
244     (9)  Failure to use the proceeds as provided in this
245section shall be grounds for revoking certification.
246     (10)  This section is repealed June 30, 2009.
247     Section 3.  This act shall take effect July 1, 2006.


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