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A bill to be entitled

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An act relating to a tax on revenues from slot machines;

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amending s. 849.16, F.S.; imposing a tax on revenues from

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slot machines located in certain pari-mutuel facilities

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located in Broward County, as authorized by Section 23 of

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Article X of the State Constitution; defining the term

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"slot-machine revenues"; providing for remitting the tax

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proceeds periodically to the Department of Revenue;

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providing for rulemaking by the department; requiring the

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tax proceeds to be deposited in the State School Trust

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Fund and used to supplement public education funding;

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providing for the distribution of the tax proceeds;

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providing penalties for a failure to timely pay the tax on

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slot-machine revenues; requiring that the Department of

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Revenue coordinate with the Division of Pari-mutuel

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Wagering in enforcement actions; requiring the division to

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adopt rules governing suppliers and operators of slot

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machines; providing that, except for the provisions of the

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act, ch. 849, F.S., does not apply to a licensed pari-

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mutuel facility in Broward County which qualifies under

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Section 23 of Article X of the State Constitution to

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operate slot machines, if specified conditions are met;

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regulating the operating hours, number of slot machines

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allowed, and use of automated teller machines at affected

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facilities; providing an effective date.

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     WHEREAS, the voters of the State of Florida approved Section

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23 of Article X of the State Constitution on November 4, 2004,

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and

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     WHEREAS, Section 23 of Article X of the State Constitution

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allows the Legislature to regulate and tax the slot-machine

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proceeds to supplement funds for education, and

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     WHEREAS, the Florida Legislature desires to create a

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regulatory structure that provides for the taxation of slot-

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machine proceeds for the benefit of public education, NOW,

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THEREFORE,

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Be It Enacted by the Legislature of the State of Florida:

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     Section 1.  Subsections (3), (4), and (5) are added to

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section 849.16, Florida Statutes, to read:

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     849.16  Machines or devices which come within provisions of

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law defined.--

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     (3)(a) A licensed pari-mutuel facility that conducts slot

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machine gaming in Broward County, as authorized by s. 23, Art. X

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of the State Constitution, shall pay to the state a tax of 35

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percent of slot-machine revenues for the purpose of supplementing

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public education funding. As used in this subsection, the term

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"slot-machine revenues" means the total of all cash and property

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received by the licensed pari-mutuel facility from slot machine

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gaming minus the amount of cash, cash equivalents, credits, and

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prizes paid to winners.

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     (b) The pari-mutuel facility shall remit the tax proceeds

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at the end of each month to the Department of Revenue in such a

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form and fashion as set forth by the department. The Department

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of Revenue shall adopt rules for collecting and auditing the tax

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proceeds remitted under this paragraph.

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     (c) The funds collected by the Department of Revenue under

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paragraph (b) shall be deposited in the State School Trust Fund

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to supplement public education funding. The revenues from slot

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machines which have been deposited into the trust fund shall be

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distributed to the counties annually through the General

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Appropriations Act as follows:

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     1. To offset the effect of slot machines, Broward County

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shall receive $75 per full-time equivalent student enrolled

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within the county.

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     2. The slot-machine revenues that remain after the

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distribution authorized under subparagraph 1. shall be

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distributed in accordance with the Florida Education Finance

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Program as determined by the General Appropriations Act to all

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counties, including Broward County.

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     (d) The failure to timely pay the tax on slot-machine

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revenues shall subject the licensed permitholder to enforcement

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by the Division of Pari-mutuel Wagering and to penalties set

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forth in s. 550.0951. The Department of Revenue shall coordinate

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with the Division of Pari-mutuel Wagering in bringing enforcement

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actions under this paragraph.

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     (e) The Division of Pari-mutuel Wagering shall adopt rules

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governing licensure and regulation of the suppliers of slot

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machines to the authorized pari-mutuel facilities and of the

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operators of those slot machines.

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     (4) Except for subsection (3) and this subsection, this

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chapter may not be construed, interpreted, or applied to any

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licensed pari-mutuel facility in Broward County which qualifies

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under s. 23, Art. X of the State Constitution to operate slot

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machines if the pari-mutuel facility complies with the payment of

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taxes under this section.

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     (5) A pari-mutuel facility that is subject to this section

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may:

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     (a) Remain open and operate slot machines and allow gaming

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24 hours a day, 7 days a week;

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     (b) Place an unlimited number of slot machines on the

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gambling floor; and

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     (c) Place automated teller machines on the premises, except

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on the gambling floor.

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     Section 2.  This act shall take effect upon becoming a law.