| 1 | Representative Brandenburg offered the following: |
| 2 |
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| 3 | Amendment (with title amendment) |
| 4 | Between lines 221-222 and insert: |
| 5 | Section 1. Paragraph (c) of subsection (3) of section |
| 6 | 550.0951, Florida Statutes, is amended to read: |
| 7 | 550.0951 Payment of daily license fee and taxes; |
| 8 | penalties.-- |
| 9 | (3) TAX ON HANDLE.--Each permitholder shall pay a tax on |
| 10 | contributions to pari-mutuel pools, the aggregate of which is |
| 11 | hereinafter referred to as "handle," on races or games conducted |
| 12 | by the permitholder. The tax is imposed daily and is based on |
| 13 | the total contributions to all pari-mutuel pools conducted |
| 14 | during the daily performance. If a permitholder conducts more |
| 15 | than one performance daily, the tax is imposed on each |
| 16 | performance separately. |
| 17 | (c)1. The tax on handle for intertrack wagering is 2.0 |
| 18 | percent of the handle if the host track is a horse track, 3.3 |
| 19 | percent if the host track is a harness track, 5.5 percent if the |
| 20 | host track is a dog track, and 7.1 percent if the host track is |
| 21 | a jai alai fronton. The tax on handle for intertrack wagering is |
| 22 | 0.5 percent if the host track and the guest track are |
| 23 | thoroughbred permitholders or if the guest track is a |
| 24 | thoroughbred permitholder located outside the market area of the |
| 25 | host track and within the market area of a thoroughbred |
| 26 | permitholder currently conducting a live race meet. The tax on |
| 27 | handle for intertrack wagering on rebroadcasts of simulcast |
| 28 | thoroughbred horseraces is 2.4 percent of the handle and 1.5 |
| 29 | percent of the handle for intertrack wagering on rebroadcasts of |
| 30 | simulcast harness horseraces. The tax shall be deposited into |
| 31 | the Pari-mutuel Wagering Trust Fund. |
| 32 | 2. The tax on handle for intertrack wagers accepted by any |
| 33 | dog track located in an area of the state in which there are |
| 34 | only three permitholders, all of which are greyhound |
| 35 | permitholders, located in three contiguous counties, from any |
| 36 | greyhound permitholder also located within such area or any dog |
| 37 | track or jai alai fronton located as specified in s. 550.615(6) |
| 38 | or (9), on races or games received from the same class of |
| 39 | permitholder located within the same market area is 3.9 percent |
| 40 | if the host facility is a greyhound permitholder and, if the |
| 41 | host facility is a jai alai permitholder, the rate shall be 6.1 |
| 42 | percent except that it shall be 2.3 percent on handle at such |
| 43 | time as the total tax on intertrack handle paid to the division |
| 44 | by the permitholder during the current state fiscal year exceeds |
| 45 | the total tax on intertrack handle paid to the division by the |
| 46 | permitholder during the 1992-1993 state fiscal year. |
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| 51 | ----------------------------------------------------- |
| 52 | T I T L E A M E N D M E N T |
| 53 | Remove line 3 and insert: |
| 54 | Professional Regulation; amending s. 550.0951, F.S.; limiting a |
| 55 | tax on handle to certain guest tracks; amending s. 718.111, |
| 56 | F.S.; |
| 57 |
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