Senate Bill sb0218
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Florida Senate - 2007 SB 218
By Senator Geller
31-230-07
1 A bill to be entitled
2 An act relating to a tax on revenues from slot
3 machines; amending s. 849.16, F.S.; imposing a
4 tax on revenues from slot machines located in
5 certain pari-mutuel facilities located in
6 Broward County, as authorized by Section 23 of
7 Article X of the State Constitution; defining
8 the term "slot-machine revenues"; providing for
9 remitting the tax proceeds periodically to the
10 Department of Revenue; providing for rulemaking
11 by the department; requiring the tax proceeds
12 to be deposited in the State School Trust Fund
13 and used to supplement public education
14 funding; providing for the distribution of the
15 tax proceeds; providing penalties for a failure
16 to timely pay the tax on slot-machine revenues;
17 requiring that the Department of Revenue
18 coordinate with the Division of Pari-mutuel
19 Wagering in enforcement actions; requiring the
20 division to adopt rules governing suppliers and
21 operators of slot machines; providing that,
22 except for the provisions of this act, ch. 849,
23 F.S., does not apply to a licensed pari-mutuel
24 facility in Broward County which qualifies
25 under Section 23 of Article X of the State
26 Constitution to operate slot machines, if
27 specified conditions are met; regulating the
28 operating hours, number of slot machines
29 allowed, and use of automated teller machines
30 at affected facilities; providing an effective
31 date.
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Florida Senate - 2007 SB 218
31-230-07
1
2 WHEREAS, the voters of the State of Florida approved
3 Section 23 of Article X of the State Constitution on November
4 4, 2004, and
5 WHEREAS, Section 23 of Article X of the State
6 Constitution allows the Legislature to regulate and tax the
7 slot-machine proceeds to supplement funds for education, and
8 WHEREAS, the Florida Legislature desires to create a
9 regulatory structure that provides for the taxation of
10 slot-machine proceeds for the benefit of public education,
11 NOW, THEREFORE,
12
13 Be It Enacted by the Legislature of the State of Florida:
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15 Section 1. Subsections (3), (4), and (5) are added to
16 section 849.16, Florida Statutes, to read:
17 849.16 Machines or devices which come within
18 provisions of law defined.--
19 (3)(a) A licensed pari-mutuel facility that conducts
20 slot machine gaming in Broward County, as authorized by s. 23,
21 Art. X of the State Constitution, shall pay to the state a tax
22 of 35 percent of slot-machine revenues for the purpose of
23 supplementing public education funding. As used in this
24 subsection, the term "slot-machine revenues" means the total
25 of all cash and property received by the licensed pari-mutuel
26 facility from slot machine gaming minus the amount of cash,
27 cash equivalents, credits, and prizes paid to winners.
28 (b) The pari-mutuel facility shall remit the tax
29 proceeds at the end of each month to the Department of Revenue
30 in such a form and fashion as set forth by the department.
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Florida Senate - 2007 SB 218
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1 The Department of Revenue shall adopt rules for collecting and
2 auditing the tax proceeds remitted under this paragraph.
3 (c) The funds collected by the Department of Revenue
4 under paragraph (b) shall be deposited in the State School
5 Trust Fund to supplement public education funding. The
6 revenues from slot machines which have been deposited into the
7 trust fund shall be distributed to the counties annually
8 through the General Appropriations Act as follows:
9 1. To offset the effect of slot machines, Broward
10 County shall receive $75 per full-time equivalent student
11 enrolled within the county.
12 2. The slot-machine revenues that remain after the
13 distribution authorized under subparagraph 1. shall be
14 distributed in accordance with the Florida Education Finance
15 Program as determined by the General Appropriations Act to all
16 counties, including Broward County.
17 (d) The failure to timely pay the tax on slot-machine
18 revenues shall subject the licensed permitholder to
19 enforcement by the Division of Pari-mutuel Wagering and to
20 penalties set forth in s. 550.0951. The Department of Revenue
21 shall coordinate with the Division of Pari-mutuel Wagering in
22 bringing enforcement actions under this paragraph.
23 (e) The Division of Pari-mutuel Wagering shall adopt
24 rules governing licensure and regulation of the suppliers of
25 slot machines to the authorized pari-mutuel facilities and of
26 the operators of those slot machines.
27 (4) Except for subsection (3) and this subsection,
28 this chapter may not be construed, interpreted, or applied to
29 any licensed pari-mutuel facility in Broward County which
30 qualifies under s. 23, Art. X of the State Constitution to
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Florida Senate - 2007 SB 218
31-230-07
1 operate slot machines if the pari-mutuel facility complies
2 with the payment of taxes under this section.
3 (5) A pari-mutuel facility, that is subject to this
4 section may:
5 (a) Remain open and operate slot machines and allow
6 gaming 24 hours a day, 7 days a week;
7 (b) Place an unlimited number of slot machines on the
8 gambling floor; and
9 (c) Place automated teller machines on the premises,
10 except on the gambling floor.
11 Section 2. This act shall take effect upon becoming a
12 law.
13
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15 SENATE SUMMARY
16 Imposes a tax on revenues from slot machines located in
certain pari-mutuel facilities located in Broward County,
17 as authorized by Section 23 of Article X of the State
Constitution. Defines the term "slot-machine revenues."
18 Provides for remitting the tax proceeds monthly to the
Department of Revenue. Provides for rulemaking by the
19 department. Requires that the tax proceeds be deposited
in the State School Trust Fund and used to supplement
20 public education funding. Provides for the distribution
of the tax proceeds. Provides penalties for a failure to
21 timely pay the tax on slot-machine revenues. Requires
that the Department of Revenue coordinate with the
22 Division of Pari-mutuel Wagering in enforcement actions.
Requires the division to adopt rules governing suppliers
23 and operators of slot machines. Provides that, except for
the provisions created by this act, ch. 849, F.S., does
24 not apply to a licensed pari-mutuel facility in Broward
County which qualifies under Section 23 of Article X of
25 the State Constitution to operate slot machines if
specified conditions are met. Permits affected facilities
26 to operate continuously, have an unlimited number of slot
machines on the gaming floor, and place automated teller
27 machines on the premises.
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