CS/HB 841

1
A bill to be entitled
2An act relating to economic development incentives;
3amending s. 212.20, F.S.; providing for distribution of a
4portion of revenues from the tax on sales, use, and other
5transactions to specified units of local government owning
6eligible convention centers; providing limitations;
7requiring the Department of Revenue to prescribe certain
8forms; providing for future repeal; creating s. 288.1172,
9F.S.; providing for certification of units of local
10government owning eligible convention centers by the
11Office of Tourism, Trade, and Economic Development;
12requiring the office to adopt specified rules; providing a
13definition; providing requirements for certification;
14providing for use of proceeds distributed to units of
15local government under the act; providing for revocation
16of certification; providing an effective date.
17
18Be It Enacted by the Legislature of the State of Florida:
19
20     Section 1.  Paragraph (d) of subsection (6) of section
21212.20, Florida Statutes, is amended to read:
22     212.20  Funds collected, disposition; additional powers of
23department; operational expense; refund of taxes adjudicated
24unconstitutionally collected.--
25     (6)  Distribution of all proceeds under this chapter and s.
26202.18(1)(b) and (2)(b) shall be as follows:
27     (d)  The proceeds of all other taxes and fees imposed
28pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
29and (2)(b) shall be distributed as follows:
30     1.  In any fiscal year, the greater of $500 million, minus
31an amount equal to 4.6 percent of the proceeds of the taxes
32collected pursuant to chapter 201, or 5 percent of all other
33taxes and fees imposed pursuant to this chapter or remitted
34pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
35monthly installments into the General Revenue Fund.
36     2.  Two-tenths of one percent shall be transferred to the
37Ecosystem Management and Restoration Trust Fund to be used for
38water quality improvement and water restoration projects.
39     3.  After the distribution under subparagraphs 1. and 2.,
408.814 percent of the amount remitted by a sales tax dealer
41located within a participating county pursuant to s. 218.61
42shall be transferred into the Local Government Half-cent Sales
43Tax Clearing Trust Fund. Beginning July 1, 2003, the amount to
44be transferred pursuant to this subparagraph to the Local
45Government Half-cent Sales Tax Clearing Trust Fund shall be
46reduced by 0.1 percent, and the department shall distribute this
47amount to the Public Employees Relations Commission Trust Fund
48less $5,000 each month, which shall be added to the amount
49calculated in subparagraph 4. and distributed accordingly.
50     4.  After the distribution under subparagraphs 1., 2., and
513., 0.095 percent shall be transferred to the Local Government
52Half-cent Sales Tax Clearing Trust Fund and distributed pursuant
53to s. 218.65.
54     5.  After the distributions under subparagraphs 1., 2., 3.,
55and 4., 2.0440 percent of the available proceeds pursuant to
56this paragraph shall be transferred monthly to the Revenue
57Sharing Trust Fund for Counties pursuant to s. 218.215.
58     6.  After the distributions under subparagraphs 1., 2., 3.,
59and 4., 1.3409 percent of the available proceeds pursuant to
60this paragraph shall be transferred monthly to the Revenue
61Sharing Trust Fund for Municipalities pursuant to s. 218.215. If
62the total revenue to be distributed pursuant to this
63subparagraph is at least as great as the amount due from the
64Revenue Sharing Trust Fund for Municipalities and the former
65Municipal Financial Assistance Trust Fund in state fiscal year
661999-2000, a no municipality may not shall receive less than the
67amount due from the Revenue Sharing Trust Fund for
68Municipalities and the former Municipal Financial Assistance
69Trust Fund in state fiscal year 1999-2000. If the total proceeds
70to be distributed are less than the amount received in
71combination from the Revenue Sharing Trust Fund for
72Municipalities and the former Municipal Financial Assistance
73Trust Fund in state fiscal year 1999-2000, each municipality
74shall receive an amount proportionate to the amount it was due
75in state fiscal year 1999-2000.
76     7.  Of the remaining proceeds:
77     a.  In each fiscal year, the sum of $29,915,500 shall be
78divided into as many equal parts as there are counties in the
79state, and one part shall be distributed to each county.  The
80distribution among the several counties shall begin each fiscal
81year on or before January 5th and shall continue monthly for a
82total of 4 months.  If a local or special law required that any
83moneys accruing to a county in fiscal year 1999-2000 under the
84then-existing provisions of s. 550.135 be paid directly to the
85district school board, special district, or a municipal
86government, such payment shall continue until such time that the
87local or special law is amended or repealed. The state covenants
88with holders of bonds or other instruments of indebtedness
89issued by local governments, special districts, or district
90school boards prior to July 1, 2000, that it is not the intent
91of this subparagraph to adversely affect the rights of those
92holders or relieve local governments, special districts, or
93district school boards of the duty to meet their obligations as
94a result of previous pledges or assignments or trusts entered
95into which obligated funds received from the distribution to
96county governments under then-existing s. 550.135. This
97distribution specifically is in lieu of funds distributed under
98s. 550.135 prior to July 1, 2000.
99     b.  The department shall distribute $166,667 monthly
100pursuant to s. 288.1162 to each applicant that has been
101certified as a "facility for a new professional sports
102franchise" or a "facility for a retained professional sports
103franchise" pursuant to s. 288.1162. Up to $41,667 shall be
104distributed monthly by the department to each applicant that has
105been certified as a "facility for a retained spring training
106franchise" pursuant to s. 288.1162; however, not more than
107$416,670 may be distributed monthly in the aggregate to all
108certified facilities for a retained spring training franchise.
109Distributions shall begin 60 days following such certification
110and shall continue for not more than 30 years. Nothing contained
111in This paragraph does not shall be construed to allow an
112applicant certified pursuant to s. 288.1162 to receive more in
113distributions than actually expended by the applicant for the
114public purposes provided for in s. 288.1162(6).
115     c.  Beginning 30 days after notice by the Office of
116Tourism, Trade, and Economic Development to the Department of
117Revenue that an applicant has been certified as the professional
118golf hall of fame pursuant to s. 288.1168 and is open to the
119public, $166,667 shall be distributed monthly, for up to 300
120months, to the applicant.
121     d.  Beginning 30 days after notice by the Office of
122Tourism, Trade, and Economic Development to the Department of
123Revenue that the applicant has been certified as the
124International Game Fish Association World Center facility
125pursuant to s. 288.1169, and the facility is open to the public,
126$83,333 shall be distributed monthly, for up to 168 months, to
127the applicant. This distribution is subject to reduction
128pursuant to s. 288.1169. A lump sum payment of $999,996 shall be
129made, after certification and before July 1, 2000.
130     e.  The department shall distribute monthly to units of
131local government which have been certified as owning eligible
132convention centers pursuant to s. 288.1172 an amount equal to 50
133percent of the proceeds defined in this subparagraph which are
134received and collected in the previous month by the department
135under this chapter and are generated by such eligible convention
136centers and remitted on the sales and use tax returns of
137eligible convention centers. As used in this sub-subparagraph,
138the term "proceeds" is further defined as all applicable sales
139taxes collected by an eligible convention center for standard
140services provided by center staff to users of the center,
141including parking, admission, ticket sales, food services,
142utilities services, space rentals, equipment rentals, security
143services, decorating services, business services, advertising
144services, communications services, exhibit supply sales and
145rentals, locksmith services, and sales of gifts and sundries.
146The total distribution to each unit of local government may not
147exceed $1 million per state fiscal year. However, total
148distributions to all units of local government may not exceed $5
149million per state fiscal year, and such distribution shall be
150limited exclusively to the taxes collected and remitted under
151this chapter. If collections and remittances of eligible
152convention centers exceed the $5 million maximum amount
153authorized for distribution, the department shall distribute
154proceeds to each eligible unit of local government using an
155apportionment factor, the numerator of which is the amount
156remitted by an eligible convention center and the denominator of
157which is the total amount remitted by all eligible convention
158centers. The apportionment factor for each eligible convention
159center shall be applied to the $5 million maximum amount
160authorized for distribution in order to determine the amount
161that shall be distributed to each local government unit. The
162department shall prescribe forms required to be filed with the
163department by eligible convention centers. Distributions shall
164begin 60 days following notification of certification by the
165Office of Tourism, Trade, and Economic Development pursuant to
166s. 288.1172. Distributions shall be used solely to fund the
167installation of renewable energy technologies, as defined in s.
168377.803, for use at the qualifying convention center, and to
169encourage and provide economic development for the attraction,
170recruitment, and retention of corporate headquarters and of
171high-technology, manufacturing, research and development,
172entertainment, and tourism industries, as designated by the unit
173of local government by resolution of its governing body, and to
174assist the eligible convention centers in attracting more
175business and expanding their offerings, including developing
176their own events and shows. Distributions may not be used to
177encourage or otherwise provide incentives or payments to
178existing businesses that have offices within the state for the
179purpose of relocating those offices to another location within
180the state. This sub-subparagraph is repealed on June 30, 2010.
181     8.  All other proceeds shall remain with the General
182Revenue Fund.
183     Section 2.  Section 288.1172, Florida Statutes, is created
184to read:
185     288.1172  Convention centers owned by units of local
186government; certification as owning eligible convention centers;
187duties.--
188     (1)  The Office of Tourism, Trade, and Economic Development
189shall serve as the state agency for screening applicants for
190state funding pursuant to s. 212.20(6)(d)7.e. and for certifying
191an applicant as owning an eligible convention center.
192     (2)  The Office of Tourism, Trade, and Economic Development
193shall adopt rules pursuant to ss. 120.536(1) and 120.54 for the
194receipt and processing of applications for funding pursuant to
195s. 212.20(6)(d)7.e.
196     (3)  As used in this section, the term "eligible convention
197center" means a publicly owned facility having exhibition space
198in excess of 30,000 square feet, the primary function of which
199is to host meetings, conventions, or trade shows.
200     (4)  Before certifying an applicant as owning an eligible
201convention center, the Office of Tourism, Trade, and Economic
202Development must determine that:
203     (a)  The unit of local government, as defined in s.
204218.369, owns an eligible convention center.
205     (b)  The convention center contains more than 30,000 square
206feet of exhibit space.
207     (c)  The unit of local government in which the convention
208center is located has certified by resolution after a public
209hearing that the application serves a public purpose pursuant to
210subsection (7).
211     (d)  The convention center is located in a county that is
212levying a tourist development tax pursuant to s. 125.0104.
213     (5)  Upon certification of an applicant, the Office of
214Tourism, Trade, and Economic Development shall notify the
215executive director of the Department of Revenue of such
216certification by means of an official letter granting
217certification. The Department of Revenue shall not begin
218distributing proceeds until 60 days following notice by the
219Office of Tourism, Trade, and Economic Development that a unit
220of local government has been certified as owning an eligible
221convention center.
222     (6)  An applicant that has previously been certified under
223any provision of this section and that received proceeds under
224such certification is ineligible for an additional
225certification.
226     (7)  A unit of local government which is certified as
227owning an eligible convention center may use proceeds provided
228pursuant to s. 212.20(6)(d)7.e. for any of the following
229purposes or combination thereof:
230     (a)  To fund the installation of renewable energy
231technologies, as defined in s. 377.803, for use at the
232qualifying convention center;
233     (b)  To encourage and provide economic development for
234attracting, recruiting, and retaining corporate headquarters and
235high-technology, manufacturing, research and development,
236entertainment, and tourism industries, as designated by the unit
237of local government by resolution of its governing body; or
238     (c)  To assist the eligible convention center in attracting
239more business and expanding its offerings, including developing
240its own events and shows.
241
242Distributions may not be used to encourage or otherwise provide
243incentives or payments to existing businesses that have offices
244within this state for the purpose of relocating those offices to
245another location within this state.
246     (8)  Failure to use the proceeds as provided in this
247section is grounds for revoking certification.
248     (9)  This section is repealed on June 30, 2010.
249     Section 3.  This act shall take effect July 1, 2007.


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