Senate Bill sb7024pb

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    Florida Senate - 2006   (PROPOSED COMMITTEE BILL)     SPB 7024

    FOR CONSIDERATION By the Committee on Government Efficiency
    Appropriations




    593-475-06

  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.

10  

11  Be It Enacted by the Legislature of the State of Florida:

12  

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.

30  

31  

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    Florida Senate - 2006   (PROPOSED COMMITTEE BILL)     SPB 7024
    593-475-06




 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   (PROPOSED COMMITTEE BILL)     SPB 7024
    593-475-06




 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   (PROPOSED COMMITTEE BILL)     SPB 7024
    593-475-06




 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   (PROPOSED COMMITTEE BILL)     SPB 7024
    593-475-06




 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   (PROPOSED COMMITTEE BILL)     SPB 7024
    593-475-06




 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.

20  

21            *****************************************

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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