HB 7061

1
A bill to be entitled
2An act relating to the distribution of sales and use tax
3revenues; amending s. 212.20, F.S.; revising the
4distribution of the proceeds from the tax on sales, use,
5and other transactions; amending ss. 11.45, 202.18,
6218.245, 218.65, and 288.1169, F.S.; conforming cross-
7references; providing an effective date.
8
9Be It Enacted by the Legislature of the State of Florida:
10
11     Section 1.  Paragraph (d) of subsection (6) of section
12212.20, Florida Statutes, is amended to read:
13     212.20  Funds collected, disposition; additional powers of
14department; operational expense; refund of taxes adjudicated
15unconstitutionally collected.--
16     (6)  Distribution of all proceeds under this chapter and s.
17202.18(1)(b) and (2)(b) shall be as follows:
18     (d)  The proceeds of all other taxes and fees imposed
19pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
20and (2)(b) shall be distributed as follows:
21     1.  In any fiscal year, the greater of $500 million, minus
22an amount equal to 4.6 percent of the proceeds of the taxes
23collected pursuant to chapter 201, or 5 percent of all other
24taxes and fees imposed pursuant to this chapter or remitted
25pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
26monthly installments into the General Revenue Fund.
27     2.  Two-tenths of one percent shall be transferred to the
28Ecosystem Management and Restoration Trust Fund to be used for
29water quality improvement and water restoration projects.
30     2.3.  After the distribution under subparagraph
31subparagraphs 1. and 2., 8.814 percent of the amount remitted by
32a sales tax dealer located within a participating county
33pursuant to s. 218.61 shall be transferred into the Local
34Government Half-cent Sales Tax Clearing Trust Fund. Beginning
35July 1, 2003, the amount to be transferred pursuant to this
36subparagraph to the Local Government Half-cent Sales Tax
37Clearing Trust Fund shall be reduced by 0.1 percent, and the
38department shall distribute this amount to the Public Employees
39Relations Commission Trust Fund less $5,000 each month, which
40shall be added to the amount calculated in subparagraph 3.4. and
41distributed accordingly.
42     3.4.  After the distribution under subparagraphs 1., 2.,
43and 2.3., 0.095 percent shall be transferred to the Local
44Government Half-cent Sales Tax Clearing Trust Fund and
45distributed pursuant to s. 218.65.
46     4.5.  After the distributions under subparagraphs 1., 2.,
472.3., and 3.4., 2.0440 percent of the available proceeds
48pursuant to this paragraph shall be transferred monthly to the
49Revenue Sharing Trust Fund for Counties pursuant to s. 218.215.
50     5.6.  After the distributions under subparagraphs 1., 2.,
512.3., and 3.4., 1.3409 percent of the available proceeds
52pursuant to this paragraph shall be transferred monthly to the
53Revenue Sharing Trust Fund for Municipalities pursuant to s.
54218.215. If the total revenue to be distributed pursuant to this
55subparagraph is at least as great as the amount due from the
56Revenue Sharing Trust Fund for Municipalities and the former
57Municipal Financial Assistance Trust Fund in state fiscal year
581999-2000, no municipality shall receive less than the amount
59due from the Revenue Sharing Trust Fund for Municipalities and
60the former Municipal Financial Assistance Trust Fund in state
61fiscal year 1999-2000. If the total proceeds to be distributed
62are less than the amount received in combination from the
63Revenue Sharing Trust Fund for Municipalities and the former
64Municipal Financial Assistance Trust Fund in state fiscal year
651999-2000, each municipality shall receive an amount
66proportionate to the amount it was due in state fiscal year
671999-2000.
68     6.7.  Of the remaining proceeds:
69     a.  In each fiscal year, the sum of $29,915,500 shall be
70divided into as many equal parts as there are counties in the
71state, and one part shall be distributed to each county. The
72distribution among the several counties shall begin each fiscal
73year on or before January 5th and shall continue monthly for a
74total of 4 months. If a local or special law required that any
75moneys accruing to a county in fiscal year 1999-2000 under the
76then-existing provisions of s. 550.135 be paid directly to the
77district school board, special district, or a municipal
78government, such payment shall continue until such time that the
79local or special law is amended or repealed. The state covenants
80with holders of bonds or other instruments of indebtedness
81issued by local governments, special districts, or district
82school boards prior to July 1, 2000, that it is not the intent
83of this subparagraph to adversely affect the rights of those
84holders or relieve local governments, special districts, or
85district school boards of the duty to meet their obligations as
86a result of previous pledges or assignments or trusts entered
87into which obligated funds received from the distribution to
88county governments under then-existing s. 550.135. This
89distribution specifically is in lieu of funds distributed under
90s. 550.135 prior to July 1, 2000.
91     b.  The department shall distribute $166,667 monthly
92pursuant to s. 288.1162 to each applicant that has been
93certified as a "facility for a new professional sports
94franchise" or a "facility for a retained professional sports
95franchise" pursuant to s. 288.1162. Up to $41,667 shall be
96distributed monthly by the department to each applicant that has
97been certified as a "facility for a retained spring training
98franchise" pursuant to s. 288.1162; however, not more than
99$416,670 may be distributed monthly in the aggregate to all
100certified facilities for a retained spring training franchise.
101Distributions shall begin 60 days following such certification
102and shall continue for not more than 30 years. Nothing contained
103in this paragraph shall be construed to allow an applicant
104certified pursuant to s. 288.1162 to receive more in
105distributions than actually expended by the applicant for the
106public purposes provided for in s. 288.1162(6).
107     c.  Beginning 30 days after notice by the Office of
108Tourism, Trade, and Economic Development to the Department of
109Revenue that an applicant has been certified as the professional
110golf hall of fame pursuant to s. 288.1168 and is open to the
111public, $166,667 shall be distributed monthly, for up to 300
112months, to the applicant.
113     d.  Beginning 30 days after notice by the Office of
114Tourism, Trade, and Economic Development to the Department of
115Revenue that the applicant has been certified as the
116International Game Fish Association World Center facility
117pursuant to s. 288.1169, and the facility is open to the public,
118$83,333 shall be distributed monthly, for up to 168 months, to
119the applicant. This distribution is subject to reduction
120pursuant to s. 288.1169. A lump sum payment of $999,996 shall be
121made, after certification and before July 1, 2000.
122     7.8.  All other proceeds shall remain with the General
123Revenue Fund.
124     Section 2.  Paragraph (a) of subsection (5) of section
12511.45, Florida Statutes, is amended to read:
126     11.45  Definitions; duties; authorities; reports; rules.--
127     (5)  PETITION FOR AN AUDIT BY THE AUDITOR GENERAL.--
128     (a)  The Legislative Auditing Committee shall direct the
129Auditor General to make an audit of any municipality whenever
130petitioned to do so by at least 20 percent of the registered
131electors in the last general election of that municipality
132pursuant to this subsection. The supervisor of elections of the
133county in which the municipality is located shall certify
134whether or not the petition contains the signatures of at least
13520 percent of the registered electors of the municipality. After
136the completion of the audit, the Auditor General shall determine
137whether the municipality has the fiscal resources necessary to
138pay the cost of the audit. The municipality shall pay the cost
139of the audit within 90 days after the Auditor General's
140determination that the municipality has the available resources.
141If the municipality fails to pay the cost of the audit, the
142Department of Revenue shall, upon certification of the Auditor
143General, withhold from that portion of the distribution pursuant
144to s. 212.20(6)(d)5.6. which is distributable to such
145municipality, a sum sufficient to pay the cost of the audit and
146shall deposit that sum into the General Revenue Fund of the
147state.
148     Section 3.  Paragraph (b) of subsection (2) of section
149202.18, Florida Statutes, is amended to read:
150     202.18  Allocation and disposition of tax proceeds.--The
151proceeds of the communications services taxes remitted under
152this chapter shall be treated as follows:
153     (2)  The proceeds of the taxes remitted under s.
154202.12(1)(b) shall be divided as follows:
155     (b)  Sixty-three percent of the remainder shall be
156allocated to the state and distributed pursuant to s. 212.20(6),
157except that the proceeds allocated pursuant to s.
158212.20(6)(d)2.3. shall be prorated to the participating counties
159in the same proportion as that month's collection of the taxes
160and fees imposed pursuant to chapter 212 and paragraph (1)(b).
161     Section 4.  Subsection (3) of section 218.245, Florida
162Statutes, is amended to read:
163     218.245  Revenue sharing; apportionment.--
164     (3)  Revenues attributed to the increase in distribution to
165the Revenue Sharing Trust Fund for Municipalities pursuant to s.
166212.20(6)(d)5.6. from 1.0715 percent to 1.3409 percent provided
167in chapter 2003-402, Laws of Florida, shall be distributed to
168each eligible municipality and any unit of local government
169which is consolidated as provided by s. 9, Art. VIII of the
170State Constitution of 1885, as preserved by s. 6(e), Art. VIII,
1711968 revised constitution, as follows: each eligible local
172government's allocation shall be based on the amount it received
173from the half-cent sales tax under s. 218.61 in the prior state
174fiscal year divided by the total receipts under s. 218.61 in the
175prior state fiscal year for all eligible local governments;
176provided, however, for the purpose of calculating this
177distribution, the amount received from the half-cent sales tax
178under s. 218.61 in the prior state fiscal year by a unit of
179local government which is consolidated as provided by s. 9, Art.
180VIII of the State Constitution of 1885, as amended, and as
181preserved by s. 6(e), Art. VIII, of the Constitution as revised
182in 1968, shall be reduced by 50 percent for such local
183government and for the total receipts. For eligible
184municipalities that began participating in the allocation of
185half-cent sales tax under s. 218.61 in the previous state fiscal
186year, their annual receipts shall be calculated by dividing
187their actual receipts by the number of months they participated,
188and the result multiplied by 12.     
189     Section 5.  Subsections (5), (6), and (7) of section
190218.65, Florida Statutes, are amended to read:
191     218.65  Emergency distribution.--
192     (5)  At the beginning of each fiscal year, the Department
193of Revenue shall calculate a base allocation for each eligible
194county equal to the difference between the current per capita
195limitation times the county's population, minus prior year
196ordinary distributions to the county pursuant to ss.
197212.20(6)(d)2.3., 218.61, and 218.62. If moneys deposited into
198the Local Government Half-cent Sales Tax Clearing Trust Fund
199pursuant to s. 212.20(6)(d)3.4., excluding moneys appropriated
200for supplemental distributions pursuant to subsection (8), for
201the current year are less than or equal to the sum of the base
202allocations, each eligible county shall receive a share of the
203appropriated amount proportional to its base allocation. If the
204deposited amount exceeds the sum of the base allocations, each
205county shall receive its base allocation, and the excess
206appropriated amount, less any amounts distributed under
207subsection (6), shall be distributed equally on a per capita
208basis among the eligible counties.
209     (6)  If moneys deposited in the Local Government Half-cent
210Sales Tax Clearing Trust Fund pursuant to s. 212.20(6)(d)3.4.
211exceed the amount necessary to provide the base allocation to
212each eligible county, the moneys in the trust fund may be used
213to provide a transitional distribution, as specified in this
214subsection, to certain counties whose population has increased.
215The transitional distribution shall be made available to each
216county that qualified for a distribution under subsection (2) in
217the prior year but does not, because of the requirements of
218paragraph (2)(a), qualify for a distribution in the current
219year. Beginning on July 1 of the year following the year in
220which the county no longer qualifies for a distribution under
221subsection (2), the county shall receive two-thirds of the
222amount received in the prior year, and beginning July 1 of the
223second year following the year in which the county no longer
224qualifies for a distribution under subsection (2), the county
225shall receive one-third of the amount it received in the last
226year it qualified for the distribution under subsection (2). If
227insufficient moneys are available in the Local Government Half-
228cent Sales Tax Clearing Trust Fund to fully provide such a
229transitional distribution to each county that meets the
230eligibility criteria in this section, each eligible county shall
231receive a share of the available moneys proportional to the
232amount it would have received had moneys been sufficient to
233fully provide such a transitional distribution to each eligible
234county.
235     (7)  There is hereby annually appropriated from the Local
236Government Half-cent Sales Tax Clearing Trust Fund the
237distribution provided in s. 212.20(6)(d)3.4. to be used for
238emergency and supplemental distributions pursuant to this
239section.
240     Section 6.  Subsection (6) of section 288.1169, Florida
241Statutes, is amended to read:
242     288.1169  International Game Fish Association World Center
243facility.--
244     (6)  The Department of Commerce must recertify every 10
245years that the facility is open, that the International Game
246Fish Association World Center continues to be the only
247international administrative headquarters, fishing museum, and
248Hall of Fame in the United States recognized by the
249International Game Fish Association, and that the project is
250meeting the minimum projections for attendance or sales tax
251revenues as required at the time of original certification. If
252the facility is not recertified during this 10-year review as
253meeting the minimum projections, then funding will be abated
254until certification criteria are met. If the project fails to
255generate $1 million of annual revenues pursuant to paragraph
256(2)(e), the distribution of revenues pursuant to s.
257212.20(6)(d)6.7.d. shall be reduced to an amount equal to
258$83,333 multiplied by a fraction, the numerator of which is the
259actual revenues generated and the denominator of which is $1
260million. Such reduction shall remain in effect until revenues
261generated by the project in a 12-month period equal or exceed $1
262million.
263     Section 7.  This act shall take effect July 1, 2007.


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