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 revocation
16of certification; providing for future repeal; providing
17an 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 this sub-subparagraph,
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 the
143purposes of this sub-subparagraph, are limited to all applicable
144sales taxes collected by an eligible convention center for
145standard services provided by center staff to users of the
146center, which include the following: parking, admission and
147ticket sales, food services, utilities services, space rentals,
148equipment rentals, security services, decorating services,
149business services, advertising services, communications
150services, exhibit supply sales and rentals, locksmith services,
151and sales of gifts and sundries. The total distribution to each
152unit of local government shall not exceed $1 million per state
153fiscal year. However, total distributions to all units of local
154government shall not exceed $5 million per state fiscal year,
155and such distribution shall be limited exclusively to the taxes
156collected and remitted under the provisions of this chapter. If
157collections and remittances of eligible convention centers
158exceed the $5-million maximum amount authorized for
159distribution, the department shall distribute proceeds to each
160eligible unit of local government using an apportionment factor,
161the numerator of which is the amount remitted by an eligible
162convention center and the denominator of which is the total
163amount remitted by all eligible convention centers. The
164apportionment factor for each eligible convention center shall
165be applied to the $5-million maximum amount authorized for
166distribution to determine the amount that shall be distributed
167to each local government unit. The department shall prescribe
168forms required to be filed with the department by eligible
169convention centers. Distributions shall begin 60 days following
170notification of certification by the Office of Tourism, Trade,
171and Economic Development pursuant to s. 288.1171. Distributions
172shall be used solely to encourage and provide economic
173development for the attraction, recruitment, and retention of
174corporate headquarters and of high-technology, manufacturing,
175research-and-development, entertainment, and tourism industries
176as designated by the unit of local government by resolution of
177its governing body, and to assist the eligible convention
178centers to attract more business and expand their offerings,
179including developing their own events and shows. Distributions
180may not be used to encourage or otherwise provide incentives or
181payments to existing businesses with offices within this state
182to relocate those offices to another location within this state.
183This sub-subparagraph is repealed June 30, 2009.
184     8.  All other proceeds shall remain with the General
185Revenue Fund.
186     Section 2.  Section 288.1171, Florida Statutes, is created
187to read:
188     288.1171  Convention centers owned by units of local
189government; certification as owning eligible convention centers;
190duties.--
191     (1)  The Office of Tourism, Trade, and Economic Development
192shall serve as the state agency for screening applicants for
193state funding pursuant to s. 212.20(6)(d)7.e. and for certifying
194an applicant as owning an eligible convention center.
195     (2)  The Office of Tourism, Trade, and Economic Development
196shall adopt rules pursuant to ss. 120.536(1) and 120.54 for the
197receipt and processing of applications for funding pursuant to
198s. 212.20(6)(d)7.e.
199     (3)  As used in this section, the term "eligible convention
200center" means a publicly owned facility having exhibition space
201in excess of 30,000 square feet, the primary function of which
202is to host meetings, conventions, or trade shows.
203     (4)  Prior to certifying an applicant as owning an eligible
204convention center, the Office of Tourism, Trade, and Economic
205Development must determine that:
206     (a)  The unit of local government, as defined in s.
207218.369, owns an eligible convention center.
208     (b)  The convention center contains more than 30,000 square
209feet of exhibition space.
210     (c)  The unit of local government in which the convention
211center is located has certified by resolution after a public
212hearing that the application serves a public purpose pursuant to
213subsection (7).
214     (d)  The convention center is located in a county that is
215levying a tourist development tax pursuant to s. 125.0104.
216     (5)  Upon certification of an applicant, the Office of
217Tourism, Trade, and Economic Development shall notify the
218executive director of the Department of Revenue of such
219certification by means of an official letter granting
220certification. The Department of Revenue shall not begin
221distributing proceeds until 60 days following notice by the
222Office of Tourism, Trade, and Economic Development that a unit
223of local government has been certified as owning an eligible
224convention center.
225     (6)  An applicant previously certified under any provision
226of this section who has received proceeds under such
227certification is not eligible for an additional certification.
228     (7)  A unit of local government certified as owning an
229eligible convention center may use proceeds provided pursuant to
230s. 212.20(6)(d)7.e. solely to encourage and provide economic
231development for the attraction, recruitment, and retention of
232corporate headquarters and of high-technology, manufacturing,
233research-and-development, entertainment, and tourism industries
234as designated by the unit of local government by resolution of
235its governing body, and to assist the eligible convention
236centers to attract more business and expand their offerings,
237including developing their own events and shows.
238     (8)  Failure to use the proceeds as provided in this
239section shall be grounds for revoking certification.
240     (9)  This section is repealed June 30, 2009.
241     Section 3.  This act shall take effect July 1, 2006.


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