Senate Bill sb2018
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Florida Senate - 2007 SB 2018
By Senator Baker
20-1486-07 See HB
1 A bill to be entitled
2 An act relating to fiscally constrained
3 counties; amending s. 202.18, F.S.; deleting
4 provisions for distributing a portion of
5 communications services tax revenues to
6 fiscally constrained counties; amending s.
7 212.20, F.S.; providing for distribution of
8 certain sales and use tax revenues to fiscally
9 constrained counties; amending s. 218.67, F.S.,
10 to conform; amending s. 288.1169, F.S.;
11 conforming a cross-reference; providing an
12 effective date.
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14 Be It Enacted by the Legislature of the State of Florida:
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16 Section 1. Subsection (2) of section 202.18, Florida
17 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 (a) The portion of such proceeds which constitutes
24 gross receipts taxes, imposed at the rate prescribed in
25 chapter 203, shall be deposited as provided by law and in
26 accordance with s. 9, Art. XII of the State Constitution.
27 (b) Sixty-three percent of the remainder shall be
28 allocated to the state and distributed pursuant to s.
29 212.20(6), except that the proceeds allocated pursuant to s.
30 212.20(6)(d)3. shall be prorated to the participating counties
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Florida Senate - 2007 SB 2018
20-1486-07 See HB
1 in the same proportion as that month's collection of the taxes
2 and fees imposed pursuant to chapter 212 and paragraph (1)(b).
3 (c)1. During each calendar year, the remaining portion
4 of such proceeds shall be transferred to the Local Government
5 Half-cent Sales Tax Clearing Trust Fund and. Seventy percent
6 of such proceeds shall be allocated in the same proportion as
7 the allocation of total receipts of the half-cent sales tax
8 under s. 218.61 and the emergency distribution under s. 218.65
9 in the prior state fiscal year. Thirty percent of such
10 proceeds shall be distributed pursuant to s. 218.67.
11 2. The proportion of the proceeds allocated based on
12 the emergency distribution under s. 218.65 shall be
13 distributed pursuant to s. 218.65.
14 3. In each calendar year, the proportion of the
15 proceeds allocated based on the half-cent sales tax under s.
16 218.61 shall be allocated to each county in the same
17 proportion as the county's percentage of total sales tax
18 allocation for the prior state fiscal year and distributed
19 pursuant to s. 218.62.
20 4. The department shall distribute the appropriate
21 amount to each municipality and county each month at the same
22 time that local communications services taxes are distributed
23 pursuant to subsection (3).
24 Section 2. Paragraph (d) of subsection (6) of section
25 212.20, Florida Statutes, is amended to read:
26 212.20 Funds collected, disposition; additional powers
27 of department; operational expense; refund of taxes
28 adjudicated unconstitutionally collected.--
29 (6) Distribution of all proceeds under this chapter
30 and s. 202.18(1)(b) and (2)(b) shall be as follows:
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Florida Senate - 2007 SB 2018
20-1486-07 See HB
1 (d) The proceeds of all other taxes and fees imposed
2 pursuant to this chapter or remitted pursuant to s.
3 202.18(1)(b) and (2)(b) shall be distributed as follows:
4 1. In any fiscal year, the greater of $500 million,
5 minus an amount equal to 4.6 percent of the proceeds of the
6 taxes collected pursuant to chapter 201, or 5 percent of all
7 other taxes and fees imposed pursuant to this chapter or
8 remitted pursuant to s. 202.18(1)(b) and (2)(b) shall be
9 deposited in monthly installments into the General Revenue
10 Fund.
11 2. Two-tenths of one percent shall be transferred to
12 the Ecosystem Management and Restoration Trust Fund to be used
13 for water quality improvement and water restoration projects.
14 3. After the distribution under subparagraphs 1. and
15 2., 8.814 percent of the amount remitted by a sales tax dealer
16 located within a participating county pursuant to s. 218.61
17 shall be transferred into the Local Government Half-cent Sales
18 Tax Clearing Trust Fund. Beginning July 1, 2003, the amount to
19 be transferred pursuant to this subparagraph to the Local
20 Government Half-cent Sales Tax Clearing Trust Fund shall be
21 reduced by 0.1 percent, and the department shall distribute
22 this amount to the Public Employees Relations Commission Trust
23 Fund less $5,000 each month, which shall be added to the
24 amount calculated in subparagraph 4. and distributed
25 accordingly.
26 4. After the distribution under subparagraphs 1., 2.,
27 and 3., 0.095 percent of the available proceeds shall be
28 transferred to the Local Government Half-cent Sales Tax
29 Clearing Trust Fund and distributed pursuant to s. 218.65.
30 5. After the distributions under subparagraphs 1., 2.,
31 3., and 4., 2.0440 percent of the available proceeds pursuant
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Florida Senate - 2007 SB 2018
20-1486-07 See HB
1 to this paragraph shall be transferred monthly to the Revenue
2 Sharing Trust Fund for Counties pursuant to s. 218.215.
3 6. After the distributions under subparagraphs 1., 2.,
4 3., and 4., 1.3409 percent of the available proceeds pursuant
5 to this paragraph shall be transferred monthly to the Revenue
6 Sharing Trust Fund for Municipalities pursuant to s. 218.215.
7 If the total revenue to be distributed pursuant to this
8 subparagraph is at least as great as the amount due 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, no municipality shall receive less than the amount
12 due from the Revenue Sharing Trust Fund for Municipalities and
13 the former Municipal Financial Assistance Trust Fund in state
14 fiscal year 1999-2000. If the total proceeds to be distributed
15 are less than the amount received in combination from the
16 Revenue Sharing Trust Fund for Municipalities and the former
17 Municipal Financial Assistance Trust Fund in state fiscal year
18 1999-2000, each municipality shall receive an amount
19 proportionate to the amount it was due in state fiscal year
20 1999-2000.
21 7. After the distributions under subparagraphs 1., 2.,
22 3., and 4., 0.082 percent of the available proceeds shall be
23 transferred to the Local Government Half-cent Sales Tax
24 Clearing Trust Fund and distributed pursuant to s. 218.67.
25 8.7. Of the remaining proceeds:
26 a. In each fiscal year, the sum of $29,915,500 shall
27 be divided into as many equal parts as there are counties in
28 the state, and one part shall be distributed to each county.
29 The distribution among the several counties shall begin each
30 fiscal year on or before January 5th and shall continue
31 monthly for a total of 4 months. If a local or special law
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Florida Senate - 2007 SB 2018
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1 required that any moneys accruing to a county in fiscal year
2 1999-2000 under the then-existing provisions of s. 550.135 be
3 paid directly to the district school board, special district,
4 or a municipal government, such payment shall continue until
5 such time that the local or special law is amended or
6 repealed. The state covenants with holders of bonds or other
7 instruments of indebtedness issued by local governments,
8 special districts, or district school boards prior to July 1,
9 2000, that it is not the intent of this subparagraph to
10 adversely affect the rights of those holders or relieve local
11 governments, special districts, or district school boards of
12 the duty to meet their obligations as a result of previous
13 pledges or assignments or trusts entered into which obligated
14 funds received from the distribution to county governments
15 under then-existing s. 550.135. This distribution specifically
16 is in lieu of funds distributed under s. 550.135 prior to July
17 1, 2000.
18 b. The department shall distribute $166,667 monthly
19 pursuant to s. 288.1162 to each applicant that has been
20 certified as a "facility for a new professional sports
21 franchise" or a "facility for a retained professional sports
22 franchise" pursuant to s. 288.1162. Up to $41,667 shall be
23 distributed monthly by the department to each applicant that
24 has been certified as a "facility for a retained spring
25 training franchise" pursuant to s. 288.1162; however, not more
26 than $416,670 may be distributed monthly in the aggregate to
27 all certified facilities for a retained spring training
28 franchise. Distributions shall begin 60 days following such
29 certification and shall continue for not more than 30 years.
30 Nothing contained in this paragraph shall be construed to
31 allow an applicant certified pursuant to s. 288.1162 to
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Florida Senate - 2007 SB 2018
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1 receive more in distributions than actually expended by the
2 applicant for the public purposes provided for in s.
3 288.1162(6).
4 c. Beginning 30 days after notice by the Office of
5 Tourism, Trade, and Economic Development to the Department of
6 Revenue that an applicant has been certified as the
7 professional golf hall of fame pursuant to s. 288.1168 and is
8 open to the public, $166,667 shall be distributed monthly, for
9 up to 300 months, to the applicant.
10 d. Beginning 30 days after notice by the Office of
11 Tourism, Trade, and Economic Development to the Department of
12 Revenue that the applicant has been certified as the
13 International Game Fish Association World Center facility
14 pursuant to s. 288.1169, and the facility is open to the
15 public, $83,333 shall be distributed monthly, for up to 168
16 months, to the applicant. This distribution is subject to
17 reduction pursuant to s. 288.1169. A lump sum payment of
18 $999,996 shall be made, after certification and before July 1,
19 2000.
20 9.8. All other proceeds shall remain with the General
21 Revenue Fund.
22 Section 3. Subsection (2) of section 218.67, Florida
23 Statutes, is amended to read:
24 218.67 Distribution for fiscally constrained
25 counties.--
26 (2) Each fiscally constrained county government that
27 participates in the local government half-cent sales tax shall
28 be eligible to receive an additional distribution from the
29 Local Government Half-cent Sales Tax Clearing Trust Fund, as
30 provided in s. 212.20 202.18(2)(c)1., in addition to its
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Florida Senate - 2007 SB 2018
20-1486-07 See HB
1 regular monthly distribution provided under this part and any
2 emergency or supplemental distribution under s. 218.65.
3 Section 4. Subsection (6) of section 288.1169, Florida
4 Statutes, is amended to read:
5 288.1169 International Game Fish Association World
6 Center facility.--
7 (6) The Department of Commerce must recertify every 10
8 years that the facility is open, that the International Game
9 Fish Association World Center continues to be the only
10 international administrative headquarters, fishing museum, and
11 Hall of Fame in the United States recognized by the
12 International Game Fish Association, and that the project is
13 meeting the minimum projections for attendance or sales tax
14 revenues as required at the time of original certification. If
15 the facility is not recertified during this 10-year review as
16 meeting the minimum projections, then funding will be abated
17 until certification criteria are met. If the project fails to
18 generate $1 million of annual revenues pursuant to paragraph
19 (2)(e), the distribution of revenues pursuant to s.
20 212.20(6)(d)8.d. 212.20(6)(d)7.d. shall be reduced to an
21 amount equal to $83,333 multiplied by a fraction, the
22 numerator of which is the actual revenues generated and the
23 denominator of which is $1 million. Such reduction shall
24 remain in effect until revenues generated by the project in a
25 12-month period equal or exceed $1 million.
26 Section 5. This act shall take effect July 1, 2007.
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