| 1 | A bill to be entitled |
| 2 | An act relating to performing arts center funding; |
| 3 | amending s. 212.20, F.S.; revising the authority of the |
| 4 | Department of Revenue to distribute certain tax proceeds |
| 5 | to include distributions to performing arts centers; |
| 6 | creating s. 288.163, F.S.; designating the Office of |
| 7 | Tourism, Trade, and Economic Development as the state |
| 8 | agency for screening applicants for performing arts center |
| 9 | funding; providing a definition; requiring the office to |
| 10 | adopt funding application rules; specifying certification |
| 11 | duties of the office; specifying uses of certain funds; |
| 12 | requiring the office to notify the department of |
| 13 | certifications; authorizing the department to conduct |
| 14 | audits to verify expenditures; authorizing the department |
| 15 | to recover certain funds under certain circumstances; |
| 16 | providing an effective date. |
| 17 |
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| 18 | Be It Enacted by the Legislature of the State of Florida: |
| 19 |
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| 20 | Section 1. Paragraph (d) of subsection (6) of section |
| 21 | 212.20, Florida Statutes, is amended to read: |
| 22 | 212.20 Funds collected, disposition; additional powers of |
| 23 | department; operational expense; refund of taxes adjudicated |
| 24 | unconstitutionally collected.-- |
| 25 | (6) Distribution of all proceeds under this chapter and s. |
| 26 | 202.18(1)(b) and (2)(b) shall be as follows: |
| 27 | (d) The proceeds of all other taxes and fees imposed |
| 28 | pursuant to this chapter or remitted pursuant to s. 202.18(1)(b) |
| 29 | and (2)(b) shall be distributed as follows: |
| 30 | 1. In any fiscal year, the greater of $500 million, minus |
| 31 | an amount equal to 4.6 percent of the proceeds of the taxes |
| 32 | collected pursuant to chapter 201, or 5 percent of all other |
| 33 | taxes and fees imposed pursuant to this chapter or remitted |
| 34 | pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in |
| 35 | monthly installments into the General Revenue Fund. |
| 36 | 2. Two-tenths of one percent shall be transferred to the |
| 37 | Ecosystem Management and Restoration Trust Fund to be used for |
| 38 | water quality improvement and water restoration projects. |
| 39 | 3. After the distribution under subparagraphs 1. and 2., |
| 40 | 8.814 percent of the amount remitted by a sales tax dealer |
| 41 | located within a participating county pursuant to s. 218.61 |
| 42 | shall be transferred into the Local Government Half-cent Sales |
| 43 | Tax Clearing Trust Fund. Beginning July 1, 2003, the amount to |
| 44 | be transferred pursuant to this subparagraph to the Local |
| 45 | Government Half-cent Sales Tax Clearing Trust Fund shall be |
| 46 | reduced by 0.1 percent, and the department shall distribute this |
| 47 | amount to the Public Employees Relations Commission Trust Fund |
| 48 | less $5,000 each month, which shall be added to the amount |
| 49 | calculated in subparagraph 4. and distributed accordingly. |
| 50 | 4. After the distribution under subparagraphs 1., 2., and |
| 51 | 3., 0.095 percent shall be transferred to the Local Government |
| 52 | Half-cent Sales Tax Clearing Trust Fund and distributed pursuant |
| 53 | to s. 218.65. |
| 54 | 5. After the distributions under subparagraphs 1., 2., 3., |
| 55 | and 4., 2.0440 percent of the available proceeds pursuant to |
| 56 | this paragraph shall be transferred monthly to the Revenue |
| 57 | Sharing Trust Fund for Counties pursuant to s. 218.215. |
| 58 | 6. After the distributions under subparagraphs 1., 2., 3., |
| 59 | and 4., 1.3409 percent of the available proceeds pursuant to |
| 60 | this paragraph shall be transferred monthly to the Revenue |
| 61 | Sharing Trust Fund for Municipalities pursuant to s. 218.215. If |
| 62 | the total revenue to be distributed pursuant to this |
| 63 | subparagraph is at least as great as the amount due from the |
| 64 | Revenue Sharing Trust Fund for Municipalities and the former |
| 65 | Municipal Financial Assistance Trust Fund in state fiscal year |
| 66 | 1999-2000, no municipality shall receive less than the amount |
| 67 | due from the Revenue Sharing Trust Fund for Municipalities and |
| 68 | the former Municipal Financial Assistance Trust Fund in state |
| 69 | fiscal year 1999-2000. If the total proceeds to be distributed |
| 70 | are less than the amount received in combination from the |
| 71 | Revenue Sharing Trust Fund for Municipalities and the former |
| 72 | Municipal Financial Assistance Trust Fund in state fiscal year |
| 73 | 1999-2000, each municipality shall receive an amount |
| 74 | proportionate to the amount it was due in state fiscal year |
| 75 | 1999-2000. |
| 76 | 7. Of the remaining proceeds: |
| 77 | a. In each fiscal year, the sum of $29,915,500 shall be |
| 78 | divided into as many equal parts as there are counties in the |
| 79 | state, and one part shall be distributed to each county. The |
| 80 | distribution among the several counties shall begin each fiscal |
| 81 | year on or before January 5th and shall continue monthly for a |
| 82 | total of 4 months. If a local or special law required that any |
| 83 | moneys accruing to a county in fiscal year 1999-2000 under the |
| 84 | then-existing provisions of s. 550.135 be paid directly to the |
| 85 | district school board, special district, or a municipal |
| 86 | government, such payment shall continue until such time that the |
| 87 | local or special law is amended or repealed. The state covenants |
| 88 | with holders of bonds or other instruments of indebtedness |
| 89 | issued by local governments, special districts, or district |
| 90 | school boards prior to July 1, 2000, that it is not the intent |
| 91 | of this subparagraph to adversely affect the rights of those |
| 92 | holders or relieve local governments, special districts, or |
| 93 | district school boards of the duty to meet their obligations as |
| 94 | a result of previous pledges or assignments or trusts entered |
| 95 | into which obligated funds received from the distribution to |
| 96 | county governments under then-existing s. 550.135. This |
| 97 | distribution specifically is in lieu of funds distributed under |
| 98 | s. 550.135 prior to July 1, 2000. |
| 99 | b.(I) The department shall distribute $166,667 monthly |
| 100 | pursuant to s. 288.1162 to each applicant that has been |
| 101 | certified as a "facility for a new professional sports |
| 102 | franchise" or a "facility for a retained professional sports |
| 103 | franchise" pursuant to s. 288.1162. Up to $41,667 shall be |
| 104 | distributed monthly by the department to each applicant that has |
| 105 | been certified as a "facility for a retained spring training |
| 106 | franchise" pursuant to s. 288.1162; however, not more than |
| 107 | $416,670 may be distributed monthly in the aggregate to all |
| 108 | certified facilities for a retained spring training franchise. |
| 109 | Distributions shall begin 60 days following such certification |
| 110 | and shall continue for not more than 30 years. Nothing contained |
| 111 | in this paragraph shall be construed to allow an applicant |
| 112 | certified pursuant to s. 288.1162 to receive more in |
| 113 | distributions than actually expended by the applicant for the |
| 114 | public purposes provided for in s. 288.1162(6); or |
| 115 | (II) The department shall distribute $166,667 monthly |
| 116 | pursuant to s. 288.163 to each applicant that has been certified |
| 117 | as a performing arts center pursuant to s. 288.1163. |
| 118 | Distributions shall begin 60 days after such certification and |
| 119 | shall continue for not more than 30 years. Nothing contained in |
| 120 | this paragraph shall be construed to allow an applicant |
| 121 | certified pursuant to s. 288.163 to receive more in |
| 122 | distributions than actually expended by the applicant for the |
| 123 | public purposes provided for in s. 288.163(5). |
| 124 | c. Beginning 30 days after notice by the Office of |
| 125 | Tourism, Trade, and Economic Development to the Department of |
| 126 | Revenue that an applicant has been certified as the professional |
| 127 | golf hall of fame pursuant to s. 288.1168 and is open to the |
| 128 | public, $166,667 shall be distributed monthly, for up to 300 |
| 129 | months, to the applicant. |
| 130 | d. Beginning 30 days after notice by the Office of |
| 131 | Tourism, Trade, and Economic Development to the Department of |
| 132 | Revenue that the applicant has been certified as the |
| 133 | International Game Fish Association World Center facility |
| 134 | pursuant to s. 288.1169, and the facility is open to the public, |
| 135 | $83,333 shall be distributed monthly, for up to 168 months, to |
| 136 | the applicant. This distribution is subject to reduction |
| 137 | pursuant to s. 288.1169. A lump sum payment of $999,996 shall be |
| 138 | made, after certification and before July 1, 2000. |
| 139 | 8. All other proceeds shall remain with the General |
| 140 | Revenue Fund. |
| 141 | Section 2. Section 288.163, Florida Statutes, is created |
| 142 | to read: |
| 143 | 288.163 Performing arts centers, certification; duties.-- |
| 144 | (1) The Office of Tourism, Trade, and Economic Development |
| 145 | shall serve as the state agency for screening applicants for |
| 146 | state funding pursuant to s. 212.20(6)(d)7.b.(II) and for |
| 147 | certifying an applicant as a performing arts center that is |
| 148 | eligible for funding pursuant to s. 212.20(6)(d)7.b.(II). |
| 149 | (2) As used in this section, the term "performing arts |
| 150 | center" means a facility where live theater, live opera, live |
| 151 | ballet, or other live cultural events are held that is publicly |
| 152 | owned and operated or owned and operated by a not-for-profit |
| 153 | organization and open to the public, within the boundaries of |
| 154 | such municipality or county. |
| 155 | (3) The Office of Tourism, Trade, and Economic Development |
| 156 | shall adopt rules for the receipt and processing of applications |
| 157 | for funding pursuant to s. 212.20(6)(d)7.b.(II). |
| 158 | (4) Before certifying an applicant as a performing arts |
| 159 | center eligible for funding pursuant to s. 212.20(6)(d)7.b.(II), |
| 160 | the Office of Tourism, Trade, and Economic Development must: |
| 161 | (a) Determine that a unit of local government or a not- |
| 162 | for-profit organization is responsible for the construction, |
| 163 | maintenance, or operation of the performing arts center or holds |
| 164 | title to or a leasehold interest in the property on which the |
| 165 | performing arts center is located and the applicant is or will |
| 166 | be the owner, tenant, or operator of the performing arts center. |
| 167 | (b) Determine that the applicant has projections, verified |
| 168 | by the Office of Tourism, Trade, and Economic Development, that |
| 169 | demonstrate that the performing arts center will attract a paid |
| 170 | attendance of more than 150,000 annually. |
| 171 | (c) Determine that the applicant has an independent |
| 172 | analysis or study, verified by the Office of Tourism, Trade, and |
| 173 | Economic Development, that demonstrates that the amount of the |
| 174 | revenues generated by the taxes imposed under chapter 212 with |
| 175 | respect to the use and operation of the performing arts center |
| 176 | will equal or exceed $2 million annually. |
| 177 | (d) Determine that the municipality or county in which the |
| 178 | performing arts center is located has certified by resolution |
| 179 | after a public hearing that the application serves a public |
| 180 | purpose. |
| 181 | (5) An applicant certified as a performing arts center and |
| 182 | certified for funding pursuant to s. 212.20(6)(d)7.b.(II) may |
| 183 | use funds provided pursuant to that sub-sub-subparagraph only |
| 184 | for the public purpose of: |
| 185 | (a) Paying for the acquisition, construction, |
| 186 | reconstruction, renovation, capital improvement, or maintenance |
| 187 | of the performing arts center or any ancillary facilities, such |
| 188 | as parking structures, meeting rooms, and retail and concession |
| 189 | space. |
| 190 | (b) Paying or pledging for the payment of debt service on, |
| 191 | or funding debt service reserve funds, arbitrage rebate |
| 192 | obligations, or other amounts payable with respect to, bonds or |
| 193 | other indebtedness issued for the acquisition, construction, |
| 194 | reconstruction, renovation, or capital improvement of the |
| 195 | facility for a performing arts center or ancillary facilities. |
| 196 | (c) Reimbursing costs for the refinance of bonds or other |
| 197 | indebtedness, including the payment of any interest and |
| 198 | prepayment premium or penalty thereon, issued for the |
| 199 | acquisition, construction, reconstruction, renovation, or |
| 200 | capital improvement of the performing arts center or ancillary |
| 201 | facilities. |
| 202 | (6) The Office of Tourism, Trade, and Economic Development |
| 203 | shall notify the Department of Revenue of any facility certified |
| 204 | as a performing arts center that is eligible for funding |
| 205 | pursuant to s. 212.20(6)(d)7.b.(II). |
| 206 | (7) The Department of Revenue may conduct audits as |
| 207 | provided in s. 213.34 to verify that the distributions made |
| 208 | under this section have been expended as required in this |
| 209 | section. If the department determines that the distributions |
| 210 | made under this section have not been expended as required by |
| 211 | this section, it may pursue recovery of the funds under the laws |
| 212 | and rules governing the assessment of taxes. |
| 213 | Section 3. This act shall take effect July 1, 2009. |