| 1 | A bill to be entitled |
| 2 | An act relating to the distribution of sales and use tax |
| 3 | revenues; amending s. 212.20, F.S.; revising the |
| 4 | distribution of the proceeds from the tax on sales, use, |
| 5 | and other transactions; amending ss. 11.45, 202.18, |
| 6 | 218.245, 218.65, and 288.1169, F.S.; conforming cross- |
| 7 | references; providing an effective date. |
| 8 |
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| 9 | Be It Enacted by the Legislature of the State of Florida: |
| 10 |
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| 11 | Section 1. Paragraph (d) of subsection (6) of section |
| 12 | 212.20, Florida Statutes, is amended to read: |
| 13 | 212.20 Funds collected, disposition; additional powers of |
| 14 | department; operational expense; refund of taxes adjudicated |
| 15 | unconstitutionally collected.-- |
| 16 | (6) Distribution of all proceeds under this chapter and s. |
| 17 | 202.18(1)(b) and (2)(b) shall be as follows: |
| 18 | (d) The proceeds of all other taxes and fees imposed |
| 19 | pursuant to this chapter or remitted pursuant to s. 202.18(1)(b) |
| 20 | and (2)(b) shall be distributed as follows: |
| 21 | 1. In any fiscal year, the greater of $500 million, minus |
| 22 | an amount equal to 4.6 percent of the proceeds of the taxes |
| 23 | collected pursuant to chapter 201, or 5 percent of all other |
| 24 | taxes and fees imposed pursuant to this chapter or remitted |
| 25 | pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in |
| 26 | monthly installments into the General Revenue Fund. |
| 27 | 2. Two-tenths of one percent shall be transferred to the |
| 28 | Ecosystem Management and Restoration Trust Fund to be used for |
| 29 | water quality improvement and water restoration projects. |
| 30 | 2.3. After the distribution under subparagraph |
| 31 | subparagraphs 1. and 2., 8.7955 8.814 percent of the amount |
| 32 | remitted by a sales tax dealer located within a participating |
| 33 | county pursuant to s. 218.61 shall be transferred into the Local |
| 34 | Government Half-cent Sales Tax Clearing Trust Fund. Beginning |
| 35 | July 1, 2003, the amount to be transferred pursuant to this |
| 36 | subparagraph to the Local Government Half-cent Sales Tax |
| 37 | Clearing Trust Fund shall be reduced by 0.1 percent, and the |
| 38 | department shall distribute this amount to the Public Employees |
| 39 | Relations Commission Trust Fund less $5,000 each month, which |
| 40 | shall be added to the amount calculated in subparagraph 3.4. and |
| 41 | distributed accordingly. |
| 42 | 3.4. After the distribution under subparagraphs 1., 2., |
| 43 | and 2.3., 0.095 percent shall be transferred to the Local |
| 44 | Government Half-cent Sales Tax Clearing Trust Fund and |
| 45 | distributed pursuant to s. 218.65. |
| 46 | 4.5. After the distributions under subparagraphs 1., 2., |
| 47 | 2.3., and 3.4., 2.0390 2.0440 percent of the available proceeds |
| 48 | pursuant to this paragraph shall be transferred monthly to the |
| 49 | Revenue Sharing Trust Fund for Counties pursuant to s. 218.215. |
| 50 | 5.6. After the distributions under subparagraphs 1., 2., |
| 51 | 2.3., and 3.4., 1.3379 1.3409 percent of the available proceeds |
| 52 | pursuant to this paragraph shall be transferred monthly to the |
| 53 | Revenue Sharing Trust Fund for Municipalities pursuant to s. |
| 54 | 218.215. If the total revenue to be distributed pursuant to this |
| 55 | subparagraph is at least as great as the amount due from the |
| 56 | Revenue Sharing Trust Fund for Municipalities and the former |
| 57 | Municipal Financial Assistance Trust Fund in state fiscal year |
| 58 | 1999-2000, no municipality shall receive less than the amount |
| 59 | due from the Revenue Sharing Trust Fund for Municipalities and |
| 60 | the former Municipal Financial Assistance Trust Fund in state |
| 61 | fiscal year 1999-2000. If the total proceeds to be distributed |
| 62 | are less than the amount received in combination from the |
| 63 | Revenue Sharing Trust Fund for Municipalities and the former |
| 64 | Municipal Financial Assistance Trust Fund in state fiscal year |
| 65 | 1999-2000, each municipality shall receive an amount |
| 66 | proportionate to the amount it was due in state fiscal year |
| 67 | 1999-2000. |
| 68 | 6.7. Of the remaining proceeds: |
| 69 | a. In each fiscal year, the sum of $29,915,500 shall be |
| 70 | divided into as many equal parts as there are counties in the |
| 71 | state, and one part shall be distributed to each county. The |
| 72 | distribution among the several counties shall begin each fiscal |
| 73 | year on or before January 5th and shall continue monthly for a |
| 74 | total of 4 months. If a local or special law required that any |
| 75 | moneys accruing to a county in fiscal year 1999-2000 under the |
| 76 | then-existing provisions of s. 550.135 be paid directly to the |
| 77 | district school board, special district, or a municipal |
| 78 | government, such payment shall continue until such time that the |
| 79 | local or special law is amended or repealed. The state covenants |
| 80 | with holders of bonds or other instruments of indebtedness |
| 81 | issued by local governments, special districts, or district |
| 82 | school boards prior to July 1, 2000, that it is not the intent |
| 83 | of this subparagraph to adversely affect the rights of those |
| 84 | holders or relieve local governments, special districts, or |
| 85 | district school boards of the duty to meet their obligations as |
| 86 | a result of previous pledges or assignments or trusts entered |
| 87 | into which obligated funds received from the distribution to |
| 88 | county governments under then-existing s. 550.135. This |
| 89 | distribution specifically is in lieu of funds distributed under |
| 90 | s. 550.135 prior to July 1, 2000. |
| 91 | b. The department shall distribute $166,667 monthly |
| 92 | pursuant to s. 288.1162 to each applicant that has been |
| 93 | certified as a "facility for a new professional sports |
| 94 | franchise" or a "facility for a retained professional sports |
| 95 | franchise" pursuant to s. 288.1162. Up to $41,667 shall be |
| 96 | distributed monthly by the department to each applicant that has |
| 97 | been certified as a "facility for a retained spring training |
| 98 | franchise" pursuant to s. 288.1162; however, not more than |
| 99 | $416,670 may be distributed monthly in the aggregate to all |
| 100 | certified facilities for a retained spring training franchise. |
| 101 | Distributions shall begin 60 days following such certification |
| 102 | and shall continue for not more than 30 years. Nothing contained |
| 103 | in this paragraph shall be construed to allow an applicant |
| 104 | certified pursuant to s. 288.1162 to receive more in |
| 105 | distributions than actually expended by the applicant for the |
| 106 | public purposes provided for in s. 288.1162(6). |
| 107 | c. Beginning 30 days after notice by the Office of |
| 108 | Tourism, Trade, and Economic Development to the Department of |
| 109 | Revenue that an applicant has been certified as the professional |
| 110 | golf hall of fame pursuant to s. 288.1168 and is open to the |
| 111 | public, $166,667 shall be distributed monthly, for up to 300 |
| 112 | months, to the applicant. |
| 113 | d. Beginning 30 days after notice by the Office of |
| 114 | Tourism, Trade, and Economic Development to the Department of |
| 115 | Revenue that the applicant has been certified as the |
| 116 | International Game Fish Association World Center facility |
| 117 | pursuant 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 |
| 119 | the applicant. This distribution is subject to reduction |
| 120 | pursuant to s. 288.1169. A lump sum payment of $999,996 shall be |
| 121 | made, after certification and before July 1, 2000. |
| 122 | 7.8. All other proceeds shall remain with the General |
| 123 | Revenue Fund. |
| 124 | Section 2. Paragraph (a) of subsection (5) of section |
| 125 | 11.45, 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 |
| 129 | Auditor General to make an audit of any municipality whenever |
| 130 | petitioned to do so by at least 20 percent of the registered |
| 131 | electors in the last general election of that municipality |
| 132 | pursuant to this subsection. The supervisor of elections of the |
| 133 | county in which the municipality is located shall certify |
| 134 | whether or not the petition contains the signatures of at least |
| 135 | 20 percent of the registered electors of the municipality. After |
| 136 | the completion of the audit, the Auditor General shall determine |
| 137 | whether the municipality has the fiscal resources necessary to |
| 138 | pay the cost of the audit. The municipality shall pay the cost |
| 139 | of the audit within 90 days after the Auditor General's |
| 140 | determination that the municipality has the available resources. |
| 141 | If the municipality fails to pay the cost of the audit, the |
| 142 | Department of Revenue shall, upon certification of the Auditor |
| 143 | General, withhold from that portion of the distribution pursuant |
| 144 | to s. 212.20(6)(d)5.6. which is distributable to such |
| 145 | municipality, a sum sufficient to pay the cost of the audit and |
| 146 | shall deposit that sum into the General Revenue Fund of the |
| 147 | state. |
| 148 | Section 3. Paragraph (b) of subsection (2) of section |
| 149 | 202.18, Florida Statutes, is amended to read: |
| 150 | 202.18 Allocation and disposition of tax proceeds.--The |
| 151 | proceeds of the communications services taxes remitted under |
| 152 | this chapter shall be treated as follows: |
| 153 | (2) The proceeds of the taxes remitted under s. |
| 154 | 202.12(1)(b) shall be divided as follows: |
| 155 | (b) Sixty-three percent of the remainder shall be |
| 156 | allocated to the state and distributed pursuant to s. 212.20(6), |
| 157 | except that the proceeds allocated pursuant to s. |
| 158 | 212.20(6)(d)2.3. shall be prorated to the participating counties |
| 159 | in the same proportion as that month's collection of the taxes |
| 160 | and fees imposed pursuant to chapter 212 and paragraph (1)(b). |
| 161 | Section 4. Subsection (3) of section 218.245, Florida |
| 162 | Statutes, is amended to read: |
| 163 | 218.245 Revenue sharing; apportionment.-- |
| 164 | (3) Revenues attributed to the increase in distribution to |
| 165 | the Revenue Sharing Trust Fund for Municipalities pursuant to s. |
| 166 | 212.20(6)(d)5.6. from 1.0715 percent to 1.3409 percent provided |
| 167 | in chapter 2003-402, Laws of Florida, shall be distributed to |
| 168 | each eligible municipality and any unit of local government |
| 169 | which is consolidated as provided by s. 9, Art. VIII of the |
| 170 | State Constitution of 1885, as preserved by s. 6(e), Art. VIII, |
| 171 | 1968 revised constitution, as follows: each eligible local |
| 172 | government's allocation shall be based on the amount it received |
| 173 | from the half-cent sales tax under s. 218.61 in the prior state |
| 174 | fiscal year divided by the total receipts under s. 218.61 in the |
| 175 | prior state fiscal year for all eligible local governments; |
| 176 | provided, however, for the purpose of calculating this |
| 177 | distribution, the amount received from the half-cent sales tax |
| 178 | under s. 218.61 in the prior state fiscal year by a unit of |
| 179 | local government which is consolidated as provided by s. 9, Art. |
| 180 | VIII of the State Constitution of 1885, as amended, and as |
| 181 | preserved by s. 6(e), Art. VIII, of the Constitution as revised |
| 182 | in 1968, shall be reduced by 50 percent for such local |
| 183 | government and for the total receipts. For eligible |
| 184 | municipalities that began participating in the allocation of |
| 185 | half-cent sales tax under s. 218.61 in the previous state fiscal |
| 186 | year, their annual receipts shall be calculated by dividing |
| 187 | their actual receipts by the number of months they participated, |
| 188 | and the result multiplied by 12. |
| 189 | Section 5. Subsections (5), (6), and (7) of section |
| 190 | 218.65, Florida Statutes, are amended to read: |
| 191 | 218.65 Emergency distribution.-- |
| 192 | (5) At the beginning of each fiscal year, the Department |
| 193 | of Revenue shall calculate a base allocation for each eligible |
| 194 | county equal to the difference between the current per capita |
| 195 | limitation times the county's population, minus prior year |
| 196 | ordinary distributions to the county pursuant to ss. |
| 197 | 212.20(6)(d)2.3., 218.61, and 218.62. If moneys deposited into |
| 198 | the Local Government Half-cent Sales Tax Clearing Trust Fund |
| 199 | pursuant to s. 212.20(6)(d)3.4., excluding moneys appropriated |
| 200 | for supplemental distributions pursuant to subsection (8), for |
| 201 | the current year are less than or equal to the sum of the base |
| 202 | allocations, each eligible county shall receive a share of the |
| 203 | appropriated amount proportional to its base allocation. If the |
| 204 | deposited amount exceeds the sum of the base allocations, each |
| 205 | county shall receive its base allocation, and the excess |
| 206 | appropriated amount, less any amounts distributed under |
| 207 | subsection (6), shall be distributed equally on a per capita |
| 208 | basis among the eligible counties. |
| 209 | (6) If moneys deposited in the Local Government Half-cent |
| 210 | Sales Tax Clearing Trust Fund pursuant to s. 212.20(6)(d)3.4. |
| 211 | exceed the amount necessary to provide the base allocation to |
| 212 | each eligible county, the moneys in the trust fund may be used |
| 213 | to provide a transitional distribution, as specified in this |
| 214 | subsection, to certain counties whose population has increased. |
| 215 | The transitional distribution shall be made available to each |
| 216 | county that qualified for a distribution under subsection (2) in |
| 217 | the prior year but does not, because of the requirements of |
| 218 | paragraph (2)(a), qualify for a distribution in the current |
| 219 | year. Beginning on July 1 of the year following the year in |
| 220 | which the county no longer qualifies for a distribution under |
| 221 | subsection (2), the county shall receive two-thirds of the |
| 222 | amount received in the prior year, and beginning July 1 of the |
| 223 | second year following the year in which the county no longer |
| 224 | qualifies for a distribution under subsection (2), the county |
| 225 | shall receive one-third of the amount it received in the last |
| 226 | year it qualified for the distribution under subsection (2). If |
| 227 | insufficient moneys are available in the Local Government Half- |
| 228 | cent Sales Tax Clearing Trust Fund to fully provide such a |
| 229 | transitional distribution to each county that meets the |
| 230 | eligibility criteria in this section, each eligible county shall |
| 231 | receive a share of the available moneys proportional to the |
| 232 | amount it would have received had moneys been sufficient to |
| 233 | fully provide such a transitional distribution to each eligible |
| 234 | county. |
| 235 | (7) There is hereby annually appropriated from the Local |
| 236 | Government Half-cent Sales Tax Clearing Trust Fund the |
| 237 | distribution provided in s. 212.20(6)(d)3.4. to be used for |
| 238 | emergency and supplemental distributions pursuant to this |
| 239 | section. |
| 240 | Section 6. Subsection (6) of section 288.1169, Florida |
| 241 | Statutes, is amended to read: |
| 242 | 288.1169 International Game Fish Association World Center |
| 243 | facility.-- |
| 244 | (6) The Department of Commerce must recertify every 10 |
| 245 | years that the facility is open, that the International Game |
| 246 | Fish Association World Center continues to be the only |
| 247 | international administrative headquarters, fishing museum, and |
| 248 | Hall of Fame in the United States recognized by the |
| 249 | International Game Fish Association, and that the project is |
| 250 | meeting the minimum projections for attendance or sales tax |
| 251 | revenues as required at the time of original certification. If |
| 252 | the facility is not recertified during this 10-year review as |
| 253 | meeting the minimum projections, then funding will be abated |
| 254 | until certification criteria are met. If the project fails to |
| 255 | generate $1 million of annual revenues pursuant to paragraph |
| 256 | (2)(e), the distribution of revenues pursuant to s. |
| 257 | 212.20(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 |
| 259 | actual revenues generated and the denominator of which is $1 |
| 260 | million. Such reduction shall remain in effect until revenues |
| 261 | generated by the project in a 12-month period equal or exceed $1 |
| 262 | million. |
| 263 | Section 7. This act shall take effect July 1, 2007. |