Senate Bill sb1428
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Florida Senate - 2006 SB 1428
By the Committee on Government Efficiency Appropriations
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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 changing the percentages for distributing taxes
5 and fees imposed under ch. 212, F.S., and a
6 portion of the communications services tax;
7 removing an obsolete provision; amending ss.
8 202.18 and 218.65, F.S.; conforming
9 cross-references; providing an effective date.
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11 Be It Enacted by the Legislature of the State of Florida:
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13 Section 1. Paragraph (d) of subsection (6) of section
14 212.20, Florida Statutes, is amended to read:
15 212.20 Funds collected, disposition; additional powers
16 of department; operational expense; refund of taxes
17 adjudicated unconstitutionally collected.--
18 (6) Distribution of all proceeds under this chapter
19 and s. 202.18(1)(b) and (2)(b) shall be as follows:
20 (d) The proceeds of all other taxes and fees imposed
21 pursuant to this chapter or remitted pursuant to s.
22 202.18(1)(b) and (2)(b) shall be distributed as follows:
23 1. In any fiscal year, the greater of $500 million,
24 minus an amount equal to 4.6 percent of the proceeds of the
25 taxes collected pursuant to chapter 201, or 5 percent of all
26 other taxes and fees imposed pursuant to this chapter or
27 remitted pursuant to s. 202.18(1)(b) and (2)(b) shall be
28 deposited in monthly installments into the General Revenue
29 Fund.
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Florida Senate - 2006 SB 1428
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1 1.2. Two-tenths of one percent shall be transferred to
2 the Ecosystem Management and Restoration Trust Fund to be used
3 for water quality improvement and water restoration projects.
4 2.3. Seven and seven hundred ninety-seven thousandths
5 percent After the distribution under subparagraphs 1. and 2.,
6 8.814 percent of the amount remitted by a sales tax dealer
7 located within a participating county pursuant to s. 218.61
8 shall be transferred into the Local Government Half-cent Sales
9 Tax Clearing Trust Fund.
10 3. Seven thousandths percent shall be transferred
11 Beginning July 1, 2003, the amount to be transferred pursuant
12 to this subparagraph to the Local Government Half-cent Sales
13 Tax Clearing Trust Fund shall be reduced by 0.1 percent, and
14 the department shall distribute this amount to the Public
15 Employees Relations Commission Trust Fund less $5,000 each
16 month, which shall be added to the amount calculated in
17 subparagraph 4. and distributed accordingly.
18 4. Eighty-three thousandths percent After the
19 distribution under subparagraphs 1., 2., and 3., 0.095 percent
20 shall be transferred to the Local Government Half-cent Sales
21 Tax Clearing Trust Fund and distributed pursuant to s. 218.65.
22 5. One and seven hundred seventy-seven thousandths
23 percent 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. One and one hundred sixty-five thousandths percent
28 After the distributions under subparagraphs 1., 2., 3., and
29 4., 1.3409 percent of the available proceeds pursuant to this
30 paragraph shall be transferred monthly to the Revenue Sharing
31 Trust Fund for Municipalities pursuant to s. 218.215. If the
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Florida Senate - 2006 SB 1428
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1 total revenue to be distributed pursuant to this subparagraph
2 is at least as great as the amount due from the Revenue
3 Sharing Trust Fund for Municipalities and the former Municipal
4 Financial Assistance Trust Fund in state fiscal year
5 1999-2000, no municipality shall receive less than the amount
6 due from the Revenue Sharing Trust Fund for Municipalities and
7 the former Municipal Financial Assistance Trust Fund in state
8 fiscal year 1999-2000. If the total proceeds to be distributed
9 are less than the amount received in combination from the
10 Revenue Sharing Trust Fund for Municipalities and the former
11 Municipal Financial Assistance Trust Fund in state fiscal year
12 1999-2000, each municipality shall receive an amount
13 proportionate to the amount it was due in state fiscal year
14 1999-2000.
15 7. Of the remaining proceeds:
16 a. In each fiscal year, the sum of $29,915,500 shall
17 be divided into as many equal parts as there are counties in
18 the state, and one part shall be distributed to each county.
19 The distribution among the several counties shall begin each
20 fiscal year on or before January 5th and shall continue
21 monthly for a total of 4 months. If a local or special law
22 required that any moneys accruing to a county in fiscal year
23 1999-2000 under the then-existing provisions of s. 550.135 be
24 paid directly to the district school board, special district,
25 or a municipal government, such payment shall continue until
26 such time that the local or special law is amended or
27 repealed. The state covenants with holders of bonds or other
28 instruments of indebtedness issued by local governments,
29 special districts, or district school boards prior to July 1,
30 2000, that it is not the intent of this subparagraph to
31 adversely affect the rights of those holders or relieve local
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Florida Senate - 2006 SB 1428
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1 governments, special districts, or district school boards of
2 the duty to meet their obligations as a result of previous
3 pledges or assignments or trusts entered into which obligated
4 funds received from the distribution to county governments
5 under then-existing s. 550.135. This distribution
6 specifically is in lieu of funds distributed under s. 550.135
7 prior to July 1, 2000.
8 b. The department shall distribute $166,667 monthly
9 pursuant to s. 288.1162 to each applicant that has been
10 certified as a "facility for a new professional sports
11 franchise" or a "facility for a retained professional sports
12 franchise" pursuant to s. 288.1162. Up to $41,667 shall be
13 distributed monthly by the department to each applicant that
14 has been certified as a "facility for a retained spring
15 training franchise" pursuant to s. 288.1162; however, not more
16 than $208,335 may be distributed monthly in the aggregate to
17 all certified facilities for a retained spring training
18 franchise. Distributions shall begin 60 days following such
19 certification and shall continue for not more than 30 years.
20 Nothing contained in this paragraph shall be construed to
21 allow an applicant certified pursuant to s. 288.1162 to
22 receive more in distributions than actually expended by the
23 applicant for the public purposes provided for in s.
24 288.1162(6). However, a certified applicant is entitled to
25 receive distributions up to the maximum amount allowable and
26 undistributed under this section for additional renovations
27 and improvements to the facility for the franchise without
28 additional certification.
29 c. Beginning 30 days after notice by the Office of
30 Tourism, Trade, and Economic Development to the Department of
31 Revenue that an applicant has been certified as the
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Florida Senate - 2006 SB 1428
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1 professional golf hall of fame pursuant to s. 288.1168 and is
2 open to the public, $166,667 shall be distributed monthly, for
3 up to 300 months, to the applicant.
4 d. Beginning 30 days after notice by the Office of
5 Tourism, Trade, and Economic Development to the Department of
6 Revenue that the applicant has been certified as the
7 International Game Fish Association World Center facility
8 pursuant to s. 288.1169, and the facility is open to the
9 public, $83,333 shall be distributed monthly, for up to 168
10 months, to the applicant. This distribution is subject to
11 reduction pursuant to s. 288.1169. A lump sum payment of
12 $999,996 shall be made, after certification and before July 1,
13 2000.
14 8. All other proceeds shall remain with the General
15 Revenue Fund.
16 Section 2. Paragraph (b) of subsection (2) of section
17 202.18, Florida Statutes, is amended to read:
18 202.18 Allocation and disposition of tax
19 proceeds.--The proceeds of the communications services taxes
20 remitted under this chapter shall be treated as follows:
21 (2) The proceeds of the taxes remitted under s.
22 202.12(1)(b) shall be divided as follows:
23 (b) Sixty-three percent of the remainder shall be
24 allocated to the state and distributed pursuant to s.
25 212.20(6), except that the proceeds allocated pursuant to s.
26 212.20(6)(d)2. s. 212.20(6)(d)3. shall be prorated to the
27 participating counties in the same proportion as that month's
28 collection of the taxes and fees imposed pursuant to chapter
29 212 and paragraph (1)(b).
30 Section 3. Subsection (5) of section 218.65, Florida
31 Statutes, is amended to read:
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Florida Senate - 2006 SB 1428
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1 218.65 Emergency distribution.--
2 (5) At the beginning of each fiscal year, the
3 Department of Revenue shall calculate a base allocation for
4 each eligible county equal to the difference between the
5 current per capita limitation times the county's population,
6 minus prior year ordinary distributions to the county pursuant
7 to ss. 212.20(6)(d)2. 212.20(6)(d)3., 218.61, and 218.62. If
8 moneys deposited into the Local Government Half-cent Sales Tax
9 Clearing Trust Fund pursuant to s. 212.20(6)(d)3. s.
10 212.20(6)(d)4., excluding moneys appropriated for supplemental
11 distributions pursuant to subsection (7), for the current year
12 are less than or equal to the sum of the base allocations,
13 each eligible county shall receive a share of the appropriated
14 amount proportional to its base allocation. If the deposited
15 amount exceeds the sum of the base allocations, each county
16 shall receive its base allocation, and the excess appropriated
17 amount shall be distributed equally on a per capita basis
18 among the eligible counties.
19 Section 4. This act shall take effect July 1, 2006.
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22 SENATE SUMMARY
23 Revises the distribution percentages for the sales and
use tax and a portion of the tax on communications
24 services.
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