| 1 | Representative Poppell offered the following: |
| 2 |
|
| 3 | Amendment (with title amendment) |
| 4 | Remove everything after the enacting clause and insert: |
| 5 | Section 1. Section 201.15, Florida Statutes, is amended to |
| 6 | read: |
| 7 | 201.15 Distribution of taxes collected.--All taxes |
| 8 | collected under this chapter are subject to the service charge |
| 9 | imposed in s. 215.20(1). Prior to distribution under this |
| 10 | section, the Department of Revenue shall deduct amounts |
| 11 | necessary to pay the costs of the collection and enforcement of |
| 12 | the tax levied by this chapter. Such costs and the service |
| 13 | charge may not be levied against any portion of taxes pledged to |
| 14 | debt service on bonds to the extent that the costs and service |
| 15 | charge are required to pay any amounts relating to the bonds. |
| 16 | After distributions are made pursuant to subsection (1), all of |
| 17 | the costs of the collection and enforcement of the tax levied by |
| 18 | this chapter and the service charge shall be available and |
| 19 | transferred to the extent necessary to pay debt service and any |
| 20 | other amounts payable with respect to bonds issued before July |
| 21 | 1, 2009, secured by revenues distributed pursuant to subsection |
| 22 | (1). All taxes remaining after deduction of costs and the |
| 23 | service charge shall be distributed as follows: |
| 24 | (1) Sixty-three and thirty-one hundredths percent of the |
| 25 | remaining taxes collected under this chapter shall be used for |
| 26 | the following purposes: |
| 27 | (a) Amounts necessary to pay the debt service on, or fund |
| 28 | debt service reserve funds, rebate obligations, or other amounts |
| 29 | payable with respect to Preservation 2000 bonds issued pursuant |
| 30 | to s. 375.051 and Florida Forever bonds issued pursuant to s. |
| 31 | 215.618, shall be paid into the State Treasury to the credit of |
| 32 | the Land Acquisition Trust Fund to be used for such purposes. |
| 33 | The amount transferred to the Land Acquisition Trust Fund may |
| 34 | not exceed $300 million in fiscal year 1999-2000 and thereafter |
| 35 | for Preservation 2000 bonds and bonds issued to refund |
| 36 | Preservation 2000 bonds, and $300 million in fiscal year 2000- |
| 37 | 2001 and thereafter for Florida Forever bonds. The annual amount |
| 38 | transferred to the Land Acquisition Trust Fund for Florida |
| 39 | Forever bonds may not exceed $30 million in the first fiscal |
| 40 | year in which bonds are issued. The limitation on the amount |
| 41 | transferred shall be increased by an additional $30 million in |
| 42 | each subsequent fiscal year, but may not exceed a total of $300 |
| 43 | million in any fiscal year for all bonds issued. It is the |
| 44 | intent of the Legislature that all bonds issued to fund the |
| 45 | Florida Forever Act be retired by December 31, 2040. Except for |
| 46 | bonds issued to refund previously issued bonds, no series of |
| 47 | bonds may be issued pursuant to this paragraph unless such bonds |
| 48 | are approved and the debt service for the remainder of the |
| 49 | fiscal year in which the bonds are issued is specifically |
| 50 | appropriated in the General Appropriations Act. For purposes of |
| 51 | refunding Preservation 2000 bonds, amounts designated within |
| 52 | this section for Preservation 2000 and Florida Forever bonds may |
| 53 | be transferred between the two programs to the extent provided |
| 54 | for in the documents authorizing the issuance of the bonds. The |
| 55 | Preservation 2000 bonds and Florida Forever bonds shall be |
| 56 | equally and ratably secured by moneys distributable to the Land |
| 57 | Acquisition Trust Fund pursuant to this section, except to the |
| 58 | extent specifically provided otherwise by the documents |
| 59 | authorizing the issuance of the bonds. No moneys transferred to |
| 60 | the Land Acquisition Trust Fund pursuant to this paragraph, or |
| 61 | earnings thereon, shall be used or made available to pay debt |
| 62 | service on the Save Our Coast revenue bonds. |
| 63 | (b) Moneys shall be paid into the State Treasury to the |
| 64 | credit of the Save Our Everglades Trust Fund in amounts |
| 65 | necessary to pay debt service, provide reserves, and pay rebate |
| 66 | obligations and other amounts due with respect to bonds issued |
| 67 | under s. 215.619. Taxes distributed under paragraph (a) and this |
| 68 | paragraph must be collectively distributed on a pro rata basis |
| 69 | when the available moneys under this subsection are not |
| 70 | sufficient to cover the amounts required under paragraph (a) and |
| 71 | this paragraph. |
| 72 | (c) The remainder of the moneys distributed under this |
| 73 | subsection, after the required payments under paragraphs (a) and |
| 74 | (b), shall be paid into the State Treasury to the credit of: |
| 75 | 1. The State Transportation Trust Fund in the Department |
| 76 | of Transportation in the amount of the lesser of 38.2 percent of |
| 77 | the remainder or $541.75 million in each fiscal year, to be used |
| 78 | for the following specified purposes, notwithstanding any other |
| 79 | law to the contrary: |
| 80 | a. For the purposes of capital funding for the New Starts |
| 81 | Transit Program, authorized by Title 49, U.S.C. s. 5309 and |
| 82 | specified in s. 341.051, 10 percent of these funds; |
| 83 | b. For the purposes of the Small County Outreach Program |
| 84 | specified in s. 339.2818, 5 percent of these funds; |
| 85 | c. For the purposes of the Strategic Intermodal System |
| 86 | specified in ss. 339.61, 339.62, 339.63, and 339.64, 75 percent |
| 87 | of these funds after allocating for the New Starts Transit |
| 88 | Program described in sub-subparagraph a. and the Small County |
| 89 | Outreach Program described in sub-subparagraph b.; and |
| 90 | d. For the purposes of the Transportation Regional |
| 91 | Incentive Program specified in s. 339.2819, 25 percent of these |
| 92 | funds after allocating for the New Starts Transit Program |
| 93 | described in sub-subparagraph a. and the Small County Outreach |
| 94 | Program described in sub-subparagraph b. |
| 95 | 2. The Water Protection and Sustainability Program Trust |
| 96 | Fund in the Department of Environmental Protection in the amount |
| 97 | of the lesser of 5.64 percent of the remainder or $80 million in |
| 98 | each fiscal year, to be used as required by s. 403.890. |
| 99 | 2.3. The Grants and Donations Trust Fund in the Department |
| 100 | of Community Affairs in the amount of the lesser of .23 percent |
| 101 | of the remainder or $3.25 million in each fiscal year, with 92 |
| 102 | percent to be used to fund technical assistance to local |
| 103 | governments and school boards on the requirements and |
| 104 | implementation of this act and the remaining amount to be used |
| 105 | to fund the Century Commission established in s. 163.3247. |
| 106 | 3.4. The Ecosystem Management and Restoration Trust Fund |
| 107 | in the amount of the lesser of 2.12 percent of the remainder or |
| 108 | $30 million in each fiscal year, to be used for the preservation |
| 109 | and repair of the state's beaches as provided in ss. 161.091- |
| 110 | 161.212. |
| 111 | 5. The Marine Resources Conservation Trust Fund in the |
| 112 | amount of the lesser of .14 percent of the remainder or $2 |
| 113 | million in each fiscal year, to be used for marine mammal care |
| 114 | as provided in s. 379.208(3). |
| 115 | 4.6. General Inspection Trust Fund in the amount of the |
| 116 | lesser of .02 percent of the remainder or $300,000 in each |
| 117 | fiscal year to be used to fund oyster management and restoration |
| 118 | programs as provided in s. 379.362(3). |
| 119 |
|
| 120 | Moneys distributed pursuant to this paragraph may not be pledged |
| 121 | for debt service unless such pledge is approved by referendum of |
| 122 | the voters. |
| 123 | (d) The remainder of the moneys distributed under this |
| 124 | subsection, after the required payments under paragraphs (a), |
| 125 | (b), and (c), shall be paid into the State Treasury to the |
| 126 | credit of the General Revenue Fund to be used and expended for |
| 127 | the purposes for which the General Revenue Fund was created and |
| 128 | exists by law. |
| 129 | (2) Beginning July 1, 2009, the lesser of 7.56 percent of |
| 130 | the remaining taxes collected under this chapter or $84.9 |
| 131 | million in each fiscal year shall be distributed as follows: |
| 132 | (a) Six million and three hundred thousand dollars shall |
| 133 | be paid into the State Treasury to the credit of the General |
| 134 | Revenue Fund. |
| 135 | (b) The remainder shall be paid into the State Treasury to |
| 136 | the credit of the Land Acquisition Trust Fund. Sums deposited in |
| 137 | the fund pursuant to this subsection may be used for any purpose |
| 138 | for which funds deposited in the Land Acquisition Trust Fund may |
| 139 | lawfully be used. |
| 140 | (3)(a) Through the 2008-2009 fiscal year, the lesser of |
| 141 | 1.94 percent of the remaining taxes collected under this chapter |
| 142 | or $26 million in each fiscal year shall be paid into the State |
| 143 | Treasury to the credit of the Land Acquisition Trust Fund. |
| 144 | (b) Beginning with the 2009-2010 fiscal year, the lesser |
| 145 | of 1.94 percent of the remaining taxes collected under this |
| 146 | chapter or $26 million in each fiscal year shall be distributed |
| 147 | in the following order: |
| 148 | 1. Amounts necessary to pay debt service or to fund debt |
| 149 | service reserve funds, rebate obligations, or other amounts |
| 150 | payable with respect to bonds issued before February 1, 2009, |
| 151 | pursuant to this subsection shall be paid into the State |
| 152 | Treasury to the credit of the Land Acquisition Trust Fund. |
| 153 | 2. Eleven million dollars shall be paid into the State |
| 154 | Treasury to the credit of the General Revenue Fund. |
| 155 | 3. The remainder shall be paid into the State Treasury to |
| 156 | the credit of the Land Acquisition Trust Fund. |
| 157 | (c) Moneys deposited in the Land Acquisition Trust Fund |
| 158 | pursuant to this subsection shall be used to acquire coastal |
| 159 | lands or to pay debt service on bonds issued to acquire coastal |
| 160 | lands and to develop and manage lands acquired with moneys from |
| 161 | the trust fund. |
| 162 | (4) The lesser of 4.2 percent of the remaining taxes |
| 163 | collected under this chapter or $60.5 million in each fiscal |
| 164 | year shall be paid into the State Treasury to the credit of the |
| 165 | Water Management Lands Trust Fund. Sums deposited in that fund |
| 166 | may be used for any purpose authorized in s. 373.59. |
| 167 | (5)(a) For the 2007-2008 fiscal year, 3.96 percent of the |
| 168 | remaining taxes collected under this chapter shall be paid into |
| 169 | the State Treasury to the credit of the Conservation and |
| 170 | Recreation Lands Trust Fund to carry out the purposes set forth |
| 171 | in s. 259.032. Ten and five-hundredths percent of the amount |
| 172 | credited to the Conservation and Recreation Lands Trust Fund |
| 173 | pursuant to this subsection shall be transferred to the State |
| 174 | Game Trust Fund and used for land management activities. |
| 175 | (b) Beginning July 1, 2008, 3.52 percent of the remaining |
| 176 | taxes collected under this chapter shall be paid into the State |
| 177 | Treasury to the credit of the Conservation and Recreation Lands |
| 178 | Trust Fund to carry out the purposes set forth in s. 259.032. |
| 179 | Eleven and fifteen hundredths percent of the amount credited to |
| 180 | the Conservation and Recreation Lands Trust Fund pursuant to |
| 181 | this subsection shall be transferred to the State Game Trust |
| 182 | Fund and used for land management activities. |
| 183 | (6) The lesser of 2.28 percent of the remaining taxes |
| 184 | collected under this chapter or $34.1 million in each fiscal |
| 185 | year shall be paid into the State Treasury to the credit of the |
| 186 | Invasive Plant Control Trust Fund to carry out the purposes set |
| 187 | forth in ss. 369.22 and 369.252. |
| 188 | (7) The lesser of .5 percent of the remaining taxes |
| 189 | collected under this chapter or $9.3 million in each fiscal year |
| 190 | shall be paid into the State Treasury to the credit of the State |
| 191 | Game Trust Fund to be used exclusively for the purpose of |
| 192 | implementing the Lake Restoration 2020 Program. |
| 193 | (8) One-half of one percent of the remaining taxes |
| 194 | collected under this chapter shall be paid into the State |
| 195 | Treasury and divided equally to the credit of the Department of |
| 196 | Environmental Protection Water Quality Assurance Trust Fund to |
| 197 | address water quality impacts associated with nonagricultural |
| 198 | nonpoint sources and to the credit of the Department of |
| 199 | Agriculture and Consumer Services General Inspection Trust Fund |
| 200 | to address water quality impacts associated with agricultural |
| 201 | nonpoint sources, respectively. These funds shall be used for |
| 202 | research, development, demonstration, and implementation of |
| 203 | suitable best management practices or other measures used to |
| 204 | achieve water quality standards in surface waters and water |
| 205 | segments identified pursuant to ss. 303(d) of the Clean Water |
| 206 | Act, Pub. L. No. 92-500, 33 U.S.C. ss. 1251 et seq. |
| 207 | Implementation of best management practices and other measures |
| 208 | may include cost-share grants, technical assistance, |
| 209 | implementation tracking, and conservation leases or other |
| 210 | agreements for water quality improvement. The Department of |
| 211 | Environmental Protection and the Department of Agriculture and |
| 212 | Consumer Services may adopt rules governing the distribution of |
| 213 | funds for implementation of best management practices. The |
| 214 | unobligated balance of funds received from the distribution of |
| 215 | taxes collected under this chapter to address water quality |
| 216 | impacts associated with nonagricultural nonpoint sources will be |
| 217 | excluded when calculating the unobligated balance of the Water |
| 218 | Quality Assurance Trust Fund as it relates to the determination |
| 219 | of the applicable excise tax rate. |
| 220 | (9) The lesser of 7.53 percent of the remaining taxes |
| 221 | collected under this chapter or $107 million in each fiscal year |
| 222 | shall be paid into the State Treasury to the credit of the State |
| 223 | Housing Trust Fund and shall be used as follows: |
| 224 | (a) Half of that amount shall be used for the purposes for |
| 225 | which the State Housing Trust Fund was created and exists by |
| 226 | law. |
| 227 | (b) Half of that amount shall be paid into the State |
| 228 | Treasury to the credit of the Local Government Housing Trust |
| 229 | Fund and shall be used for the purposes for which the Local |
| 230 | Government Housing Trust Fund was created and exists by law. |
| 231 | (10) The lesser of 8.66 percent of the remaining taxes |
| 232 | collected under this chapter or $136 million in each fiscal year |
| 233 | shall be paid into the State Treasury to the credit of the State |
| 234 | Housing Trust Fund and shall be used as follows: |
| 235 | (a) Twelve and one-half percent of that amount shall be |
| 236 | deposited into the State Housing Trust Fund and be expended by |
| 237 | the Department of Community Affairs and by the Florida Housing |
| 238 | Finance Corporation for the purposes for which the State Housing |
| 239 | Trust Fund was created and exists by law. |
| 240 | (b) Eighty-seven and one-half percent of that amount shall |
| 241 | be distributed to the Local Government Housing Trust Fund and |
| 242 | shall be used for the purposes for which the Local Government |
| 243 | Housing Trust Fund was created and exists by law. Funds from |
| 244 | this category may also be used to provide for state and local |
| 245 | services to assist the homeless. |
| 246 | (11) The distribution of proceeds deposited into the Water |
| 247 | Management Lands Trust Fund and the Conservation and Recreation |
| 248 | Lands Trust Fund, pursuant to subsections (4) and (5), may not |
| 249 | be used for land acquisition but may be used for preacquisition |
| 250 | costs associated with land purchases. The Legislature intends |
| 251 | that the Florida Forever program supplant the acquisition |
| 252 | programs formerly authorized under ss. 259.032 and 373.59. |
| 253 | (12) Amounts distributed pursuant to subsections (5), (6), |
| 254 | (7), and (8) are subject to the payment of debt service on |
| 255 | outstanding Conservation and Recreation Lands revenue bonds. |
| 256 | (13) Beginning July 1, 2008, in each fiscal year that the |
| 257 | remaining taxes collected under this chapter exceed collections |
| 258 | in the prior fiscal year, the stated maximum dollar amounts |
| 259 | provided in subsections (2), (4), (6), (7), (9), and (10) shall |
| 260 | each be increased by an amount equal to 10 percent of the |
| 261 | increase in the remaining taxes collected under this chapter |
| 262 | multiplied by the applicable percentage provided in those |
| 263 | subsections. |
| 264 | (14) If the payment requirements in any year for bonds |
| 265 | outstanding on July 1, 2007, or bonds issued to refund such |
| 266 | bonds, exceed the limitations of this section, distributions to |
| 267 | the trust fund from which the bond payments are made shall be |
| 268 | increased to the lesser of the amount needed to pay bond |
| 269 | obligations or the limit of the applicable percentage |
| 270 | distribution provided in subsections (1)-(10). |
| 271 | (15) Distributions to the State Housing Trust Fund |
| 272 | pursuant to subsections (9) and (10) shall be sufficient to |
| 273 | cover amounts required to be transferred to the Florida |
| 274 | Affordable Housing Guarantee Program's annual debt service |
| 275 | reserve and guarantee fund pursuant to s. 420.5092(6)(a) and (b) |
| 276 | up to but not exceeding the amount required to be transferred to |
| 277 | such reserve and fund based on the percentage distribution of |
| 278 | documentary stamp tax revenues to the State Housing Trust Fund |
| 279 | which is in effect in the 2004-2005 fiscal year. |
| 280 | (16) If amounts necessary to pay debt service or any other |
| 281 | amounts payable with respect to Preservation 2000 bonds, Florida |
| 282 | Forever bonds, or Everglades Restoration bonds issued prior to |
| 283 | July 1, 2009, exceed the amounts distributable pursuant to |
| 284 | subsection (1), all moneys distributable pursuant to this |
| 285 | section shall be available for such obligations and transferred |
| 286 | in the amounts necessary to pay such obligations when due. |
| 287 | Notwithstanding the above, amounts distributable pursuant to |
| 288 | subsection (2), paragraph (3)(b), subsection (4), subsection |
| 289 | (5), paragraph (9)(a), or paragraph (10)(a) shall not be |
| 290 | available to pay such obligations to the extent that such moneys |
| 291 | are necessary to pay debt service on bonds secured by revenues |
| 292 | pursuant to those subsections. |
| 293 | (17)(16) The remaining taxes collected under this chapter, |
| 294 | after the distributions provided in the preceding subsections, |
| 295 | shall be paid into the State Treasury to the credit of the |
| 296 | General Revenue Fund. |
| 297 | Section 2. Paragraph (d) of subsection (6) of section |
| 298 | 212.20, Florida Statutes, is amended to read: |
| 299 | 212.20 Funds collected, disposition; additional powers of |
| 300 | department; operational expense; refund of taxes adjudicated |
| 301 | unconstitutionally collected.-- |
| 302 | (6) Distribution of all proceeds under this chapter and s. |
| 303 | 202.18(1)(b) and (2)(b) shall be as follows: |
| 304 | (d) The proceeds of all other taxes and fees imposed |
| 305 | pursuant to this chapter or remitted pursuant to s. 202.18(1)(b) |
| 306 | and (2)(b) shall be distributed as follows: |
| 307 | 1. In any fiscal year, the greater of $500 million, minus |
| 308 | an amount equal to 4.6 percent of the proceeds of the taxes |
| 309 | collected pursuant to chapter 201, or 5.2 5 percent of all other |
| 310 | taxes and fees imposed pursuant to this chapter or remitted |
| 311 | pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in |
| 312 | monthly installments into the General Revenue Fund. |
| 313 | 2. Two-tenths of one percent shall be transferred to the |
| 314 | Ecosystem Management and Restoration Trust Fund to be used for |
| 315 | water quality improvement and water restoration projects. |
| 316 | 2.3. After the distribution under subparagraph |
| 317 | subparagraphs 1. and 2., 8.814 percent of the amount remitted by |
| 318 | a sales tax dealer located within a participating county |
| 319 | pursuant to s. 218.61 shall be transferred into the Local |
| 320 | Government Half-cent Sales Tax Clearing Trust Fund. Beginning |
| 321 | July 1, 2003, the amount to be transferred pursuant to this |
| 322 | subparagraph to the Local Government Half-cent Sales Tax |
| 323 | Clearing Trust Fund shall be reduced by 0.1 percent, and the |
| 324 | department shall distribute this amount to the Public Employees |
| 325 | Relations Commission Trust Fund less $5,000 each month, which |
| 326 | shall be added to the amount calculated in subparagraph 3. 4. |
| 327 | and distributed accordingly. |
| 328 | 3.4. After the distribution under subparagraphs 1.and, 2., |
| 329 | and 3., 0.095 percent shall be transferred to the Local |
| 330 | Government Half-cent Sales Tax Clearing Trust Fund and |
| 331 | distributed pursuant to s. 218.65. |
| 332 | 4.5. After the distributions under subparagraphs 1., 2., |
| 333 | and 3., and 4., 2.0440 percent of the available proceeds |
| 334 | pursuant to this paragraph shall be transferred monthly to the |
| 335 | Revenue Sharing Trust Fund for Counties pursuant to s. 218.215. |
| 336 | 5.6. After the distributions under subparagraphs 1., 2., |
| 337 | and 3., and 4., 1.3409 percent of the available proceeds |
| 338 | pursuant to this paragraph shall be transferred monthly to the |
| 339 | Revenue Sharing Trust Fund for Municipalities pursuant to s. |
| 340 | 218.215. If the total revenue to be distributed pursuant to this |
| 341 | subparagraph is at least as great as the amount due from the |
| 342 | Revenue Sharing Trust Fund for Municipalities and the former |
| 343 | Municipal Financial Assistance Trust Fund in state fiscal year |
| 344 | 1999-2000, no municipality shall receive less than the amount |
| 345 | due from the Revenue Sharing Trust Fund for Municipalities and |
| 346 | the former Municipal Financial Assistance Trust Fund in state |
| 347 | fiscal year 1999-2000. If the total proceeds to be distributed |
| 348 | are less than the amount received in combination from the |
| 349 | Revenue Sharing Trust Fund for Municipalities and the former |
| 350 | Municipal Financial Assistance Trust Fund in state fiscal year |
| 351 | 1999-2000, each municipality shall receive an amount |
| 352 | proportionate to the amount it was due in state fiscal year |
| 353 | 1999-2000. |
| 354 | 6.7. Of the remaining proceeds: |
| 355 | a. In each fiscal year, the sum of $29,915,500 shall be |
| 356 | divided into as many equal parts as there are counties in the |
| 357 | state, and one part shall be distributed to each county. The |
| 358 | distribution among the several counties shall begin each fiscal |
| 359 | year on or before January 5th and shall continue monthly for a |
| 360 | total of 4 months. If a local or special law required that any |
| 361 | moneys accruing to a county in fiscal year 1999-2000 under the |
| 362 | then-existing provisions of s. 550.135 be paid directly to the |
| 363 | district school board, special district, or a municipal |
| 364 | government, such payment shall continue until such time that the |
| 365 | local or special law is amended or repealed. The state covenants |
| 366 | with holders of bonds or other instruments of indebtedness |
| 367 | issued by local governments, special districts, or district |
| 368 | school boards prior to July 1, 2000, that it is not the intent |
| 369 | of this subparagraph to adversely affect the rights of those |
| 370 | holders or relieve local governments, special districts, or |
| 371 | district school boards of the duty to meet their obligations as |
| 372 | a result of previous pledges or assignments or trusts entered |
| 373 | into which obligated funds received from the distribution to |
| 374 | county governments under then-existing s. 550.135. This |
| 375 | distribution specifically is in lieu of funds distributed under |
| 376 | s. 550.135 prior to July 1, 2000. |
| 377 | b. The department shall distribute $166,667 monthly |
| 378 | pursuant to s. 288.1162 to each applicant that has been |
| 379 | certified as a "facility for a new professional sports |
| 380 | franchise" or a "facility for a retained professional sports |
| 381 | franchise" pursuant to s. 288.1162. Up to $41,667 shall be |
| 382 | distributed monthly by the department to each applicant that has |
| 383 | been certified as a "facility for a retained spring training |
| 384 | franchise" pursuant to s. 288.1162; however, not more than |
| 385 | $416,670 may be distributed monthly in the aggregate to all |
| 386 | certified facilities for a retained spring training franchise. |
| 387 | Distributions shall begin 60 days following such certification |
| 388 | and shall continue for not more than 30 years. Nothing contained |
| 389 | in this paragraph shall be construed to allow an applicant |
| 390 | certified pursuant to s. 288.1162 to receive more in |
| 391 | distributions than actually expended by the applicant for the |
| 392 | public purposes provided for in s. 288.1162(6). |
| 393 | c. Beginning 30 days after notice by the Office of |
| 394 | Tourism, Trade, and Economic Development to the Department of |
| 395 | Revenue that an applicant has been certified as the professional |
| 396 | golf hall of fame pursuant to s. 288.1168 and is open to the |
| 397 | public, $166,667 shall be distributed monthly, for up to 300 |
| 398 | months, to the applicant. |
| 399 | d. Beginning 30 days after notice by the Office of |
| 400 | Tourism, Trade, and Economic Development to the Department of |
| 401 | Revenue that the applicant has been certified as the |
| 402 | International Game Fish Association World Center facility |
| 403 | pursuant to s. 288.1169, and the facility is open to the public, |
| 404 | $83,333 shall be distributed monthly, for up to 168 months, to |
| 405 | the applicant. This distribution is subject to reduction |
| 406 | pursuant to s. 288.1169. A lump sum payment of $999,996 shall be |
| 407 | made, after certification and before July 1, 2000. |
| 408 | 7.8. All other proceeds shall remain with the General |
| 409 | Revenue Fund. |
| 410 | Section 3. Effective January 1, 2010, section 403.7062, |
| 411 | Florida Statutes, is created to read: |
| 412 | 403.7062 Solid waste disposal fee.-- |
| 413 | (1) For the privilege of engaging in business, a fee for |
| 414 | each ton of solid waste disposed of at a permitted solid waste |
| 415 | management facility in the state is imposed on the owner of such |
| 416 | a facility. The fee shall be imposed at the rate of $1.25 for |
| 417 | each ton of solid waste received and permanently disposed of at |
| 418 | the facility. |
| 419 | (2) As used in this section, the term: |
| 420 | (a) "Owner" means any special district or private, |
| 421 | governmental, or other entity authorized to own or operate a |
| 422 | solid waste management facility. |
| 423 | (b) "Permitted solid waste management facility" means a |
| 424 | Class I or Class III landfill, a construction and demolition |
| 425 | debris disposal facility, or a land clearing debris disposal |
| 426 | facility. |
| 427 | (c) "Proceeds of the fee" means all funds collected and |
| 428 | received by the Department of Revenue pursuant to this section, |
| 429 | including interest and penalties on delinquent fees. |
| 430 | (3) The fee imposed by this section must be paid to the |
| 431 | Department of Revenue by electronic funds transfer on or before |
| 432 | the 20th day of the month following the month in which the solid |
| 433 | waste is received at the facility. The payment of the fee must |
| 434 | be accompanied by a form prescribed by the Department of Revenue |
| 435 | and initiated by the owner of the facility through electronic |
| 436 | data interchange. |
| 437 | (4) The proceeds of the solid waste disposal fee, less |
| 438 | administrative costs, shall be paid into the State Treasury to |
| 439 | the credit of the General Revenue Fund. Administrative costs may |
| 440 | not exceed 3 percent of the total revenues collected pursuant to |
| 441 | this section and may include only those costs reasonably |
| 442 | attributable to the fee. |
| 443 | (5)(a) The Department of Revenue shall administer, |
| 444 | collect, and enforce the fee authorized under this section |
| 445 | pursuant to the procedures for administration, collection, and |
| 446 | enforcement of the general state sales tax imposed under chapter |
| 447 | 212, except as provided in this section. The provisions of this |
| 448 | section regarding the authority of the Department of Revenue to |
| 449 | audit and make assessments, the keeping of books and records, |
| 450 | and the interest and penalties imposed on delinquent fees apply. |
| 451 | The fee may not be included in computing estimated taxes under |
| 452 | s. 212.11, and the dealer's credit for collecting taxes or fees |
| 453 | provided for in s. 212.12 does not apply to the fee imposed by |
| 454 | this section. |
| 455 | (b) The Department of Revenue is authorized to adopt rules |
| 456 | and prescribe and publish such forms as are necessary to |
| 457 | administer this section and establish audit procedures and |
| 458 | assess delinquent fees. |
| 459 | Section 4. (1) The Lake Okeechobee Protection Trust Fund |
| 460 | within the Department of Environmental Protection, FLAIR number |
| 461 | 37-2-890, is terminated. |
| 462 | (2) All current balances remaining in and all revenues of, |
| 463 | the trust fund shall be transferred to the General Revenue Fund. |
| 464 | (3) The Department of Environmental Protection shall pay |
| 465 | any outstanding debts and obligations of the terminated fund as |
| 466 | soon as practicable, and the Chief Financial Officer shall close |
| 467 | out and remove the terminated fund from the various state |
| 468 | accounting systems using generally accepted accounting |
| 469 | principles concerning warrants outstanding, assets, and |
| 470 | liabilities. |
| 471 | Section 5. Paragraph (a) of subsection (5) of section |
| 472 | 11.45, Florida Statutes, is amended to read: |
| 473 | 11.45 Definitions; duties; authorities; reports; rules.-- |
| 474 | (5) PETITION FOR AN AUDIT BY THE AUDITOR GENERAL.-- |
| 475 | (a) The Legislative Auditing Committee shall direct the |
| 476 | Auditor General to make an audit of any municipality whenever |
| 477 | petitioned to do so by at least 20 percent of the registered |
| 478 | electors in the last general election of that municipality |
| 479 | pursuant to this subsection. The supervisor of elections of the |
| 480 | county in which the municipality is located shall certify |
| 481 | whether or not the petition contains the signatures of at least |
| 482 | 20 percent of the registered electors of the municipality. After |
| 483 | the completion of the audit, the Auditor General shall determine |
| 484 | whether the municipality has the fiscal resources necessary to |
| 485 | pay the cost of the audit. The municipality shall pay the cost |
| 486 | of the audit within 90 days after the Auditor General's |
| 487 | determination that the municipality has the available resources. |
| 488 | If the municipality fails to pay the cost of the audit, the |
| 489 | Department of Revenue shall, upon certification of the Auditor |
| 490 | General, withhold from that portion of the distribution pursuant |
| 491 | to s. 212.20(6)(d)5.6. which is distributable to such |
| 492 | municipality, a sum sufficient to pay the cost of the audit and |
| 493 | shall deposit that sum into the General Revenue Fund of the |
| 494 | state. |
| 495 | Section 6. Paragraph (b) of subsection (2) of section |
| 496 | 202.18, Florida Statutes, is amended to read: |
| 497 | 202.18 Allocation and disposition of tax proceeds.--The |
| 498 | proceeds of the communications services taxes remitted under |
| 499 | this chapter shall be treated as follows: |
| 500 | (2) The proceeds of the taxes remitted under s. |
| 501 | 202.12(1)(b) shall be divided as follows: |
| 502 | (b) Sixty-three percent of the remainder shall be |
| 503 | allocated to the state and distributed pursuant to s. 212.20(6), |
| 504 | except that the proceeds allocated pursuant to s. |
| 505 | 212.20(6)(d)2.3. shall be prorated to the participating counties |
| 506 | in the same proportion as that month's collection of the taxes |
| 507 | and fees imposed pursuant to chapter 212 and paragraph (1)(b). |
| 508 | Section 7. Subsection (3) of section 218.245, Florida |
| 509 | Statutes, is amended to read: |
| 510 | 218.245 Revenue sharing; apportionment.-- |
| 511 | (3) Revenues attributed to the increase in distribution to |
| 512 | the Revenue Sharing Trust Fund for Municipalities pursuant to s. |
| 513 | 212.20(6)(d)5.6. from 1.0715 percent to 1.3409 percent provided |
| 514 | in chapter 2003-402, Laws of Florida, shall be distributed to |
| 515 | each eligible municipality and any unit of local government |
| 516 | which is consolidated as provided by s. 9, Art. VIII of the |
| 517 | State Constitution of 1885, as preserved by s. 6(e), Art. VIII, |
| 518 | 1968 revised constitution, as follows: each eligible local |
| 519 | government's allocation shall be based on the amount it received |
| 520 | from the half-cent sales tax under s. 218.61 in the prior state |
| 521 | fiscal year divided by the total receipts under s. 218.61 in the |
| 522 | prior state fiscal year for all eligible local governments; |
| 523 | provided, however, for the purpose of calculating this |
| 524 | distribution, the amount received from the half-cent sales tax |
| 525 | under s. 218.61 in the prior state fiscal year by a unit of |
| 526 | local government which is consolidated as provided by s. 9, Art. |
| 527 | VIII of the State Constitution of 1885, as amended, and as |
| 528 | preserved by s. 6(e), Art. VIII, of the Constitution as revised |
| 529 | in 1968, shall be reduced by 50 percent for such local |
| 530 | government and for the total receipts. For eligible |
| 531 | municipalities that began participating in the allocation of |
| 532 | half-cent sales tax under s. 218.61 in the previous state fiscal |
| 533 | year, their annual receipts shall be calculated by dividing |
| 534 | their actual receipts by the number of months they participated, |
| 535 | and the result multiplied by 12. |
| 536 | Section 8. Subsections (5), (6), and (7) of section |
| 537 | 218.65, Florida Statutes, are amended to read: |
| 538 | 218.65 Emergency distribution.-- |
| 539 | (5) At the beginning of each fiscal year, the Department |
| 540 | of Revenue shall calculate a base allocation for each eligible |
| 541 | county equal to the difference between the current per capita |
| 542 | limitation times the county's population, minus prior year |
| 543 | ordinary distributions to the county pursuant to ss. |
| 544 | 212.20(6)(d)2.3., 218.61, and 218.62. If moneys deposited into |
| 545 | the Local Government Half-cent Sales Tax Clearing Trust Fund |
| 546 | pursuant to s. 212.20(6)(d)3.4., excluding moneys appropriated |
| 547 | for supplemental distributions pursuant to subsection (8), for |
| 548 | the current year are less than or equal to the sum of the base |
| 549 | allocations, each eligible county shall receive a share of the |
| 550 | appropriated amount proportional to its base allocation. If the |
| 551 | deposited amount exceeds the sum of the base allocations, each |
| 552 | county shall receive its base allocation, and the excess |
| 553 | appropriated amount, less any amounts distributed under |
| 554 | subsection (6), shall be distributed equally on a per capita |
| 555 | basis among the eligible counties. |
| 556 | (6) If moneys deposited in the Local Government Half-cent |
| 557 | Sales Tax Clearing Trust Fund pursuant to s. 212.20(6)(d)3.4. |
| 558 | exceed the amount necessary to provide the base allocation to |
| 559 | each eligible county, the moneys in the trust fund may be used |
| 560 | to provide a transitional distribution, as specified in this |
| 561 | subsection, to certain counties whose population has increased. |
| 562 | The transitional distribution shall be made available to each |
| 563 | county that qualified for a distribution under subsection (2) in |
| 564 | the prior year but does not, because of the requirements of |
| 565 | paragraph (2)(a), qualify for a distribution in the current |
| 566 | year. Beginning on July 1 of the year following the year in |
| 567 | which the county no longer qualifies for a distribution under |
| 568 | subsection (2), the county shall receive two-thirds of the |
| 569 | amount received in the prior year, and beginning July 1 of the |
| 570 | second year following the year in which the county no longer |
| 571 | qualifies for a distribution under subsection (2), the county |
| 572 | shall receive one-third of the amount it received in the last |
| 573 | year it qualified for the distribution under subsection (2). If |
| 574 | insufficient moneys are available in the Local Government Half- |
| 575 | cent Sales Tax Clearing Trust Fund to fully provide such a |
| 576 | transitional distribution to each county that meets the |
| 577 | eligibility criteria in this section, each eligible county shall |
| 578 | receive a share of the available moneys proportional to the |
| 579 | amount it would have received had moneys been sufficient to |
| 580 | fully provide such a transitional distribution to each eligible |
| 581 | county. |
| 582 | (7) There is hereby annually appropriated from the Local |
| 583 | Government Half-cent Sales Tax Clearing Trust Fund the |
| 584 | distribution provided in s. 212.20(6)(d)3.4. to be used for |
| 585 | emergency and supplemental distributions pursuant to this |
| 586 | section. |
| 587 | Section 9. Subsection (6) of section 288.1169, Florida |
| 588 | Statutes, is amended to read: |
| 589 | 288.1169 International Game Fish Association World Center |
| 590 | facility.-- |
| 591 | (6) The Department of Commerce must recertify every 10 |
| 592 | years that the facility is open, that the International Game |
| 593 | Fish Association World Center continues to be the only |
| 594 | international administrative headquarters, fishing museum, and |
| 595 | Hall of Fame in the United States recognized by the |
| 596 | International Game Fish Association, and that the project is |
| 597 | meeting the minimum projections for attendance or sales tax |
| 598 | revenues as required at the time of original certification. If |
| 599 | the facility is not recertified during this 10-year review as |
| 600 | meeting the minimum projections, then funding will be abated |
| 601 | until certification criteria are met. If the project fails to |
| 602 | generate $1 million of annual revenues pursuant to paragraph |
| 603 | (2)(e), the distribution of revenues pursuant to s. |
| 604 | 212.20(6)(d)6.7.d. shall be reduced to an amount equal to |
| 605 | $83,333 multiplied by a fraction, the numerator of which is the |
| 606 | actual revenues generated and the denominator of which is $1 |
| 607 | million. Such reduction shall remain in effect until revenues |
| 608 | generated by the project in a 12-month period equal or exceed $1 |
| 609 | million. |
| 610 | Section 10. Section 373.45952, Florida Statutes, is |
| 611 | repealed. |
| 612 | Section 11. Except as otherwise expressly provided in this |
| 613 | act, this act shall take effect July 1, 2009. |
| 614 |
|
| 615 |
|
| 616 |
|
| 617 | ----------------------------------------------------- |
| 618 | T I T L E A M E N D M E N T |
| 619 | Remove the entire title and insert: |
| 620 | A bill to be entitled |
| 621 | An act relating to environmental protection; amending s. |
| 622 | 201.15, F.S.; authorizing the use of specified proceeds |
| 623 | from the excise tax on documents for certain debt service |
| 624 | obligations; removing provisions authorizing the |
| 625 | distribution of specified amounts of the proceeds from the |
| 626 | excise tax on documents to the Water Protection and |
| 627 | Sustainability Program Trust Fund within the Department of |
| 628 | Environmental Protection and the Marine Resources |
| 629 | Conservation Trust Fund within the Fish and Wildlife |
| 630 | Conservation Commission; providing for the distribution of |
| 631 | a specified amount of the proceeds from the excise tax on |
| 632 | documents to the General Revenue Fund; removing an |
| 633 | obsolete provision; authorizing the use of proceeds from |
| 634 | the excise tax on documents for specified debt service |
| 635 | obligations under certain conditions; amending s. 212.20, |
| 636 | F.S.; removing provisions authorizing the distribution of |
| 637 | specified amounts of the proceeds from the tax on sales, |
| 638 | use, and other transactions and the communications |
| 639 | services tax to the Ecosystem Management and Restoration |
| 640 | Trust Fund within the Department of Environmental |
| 641 | Protection and increasing the distribution to the General |
| 642 | Revenue Fund; creating s. 403.7062, F.S.; providing for a |
| 643 | solid waste disposal fee; providing requirements for |
| 644 | imposition and collection of the fee; providing for |
| 645 | distribution of the proceeds to the General Revenue Fund; |
| 646 | authorizing the Department of Revenue to adopt rules; |
| 647 | terminating the Lake Okeechobee Protection Trust Fund; |
| 648 | providing for the disposition of balances in and revenues |
| 649 | of the trust fund; prescribing procedures for the |
| 650 | termination of the trust fund; amending s. 11.45, 202.18, |
| 651 | 218.245, 218.65, and 288.1169, F.S.; conforming cross- |
| 652 | references; repealing s. 373.45952, F.S., relating to the |
| 653 | Lake Okeechobee Protection Trust Fund; providing effective |
| 654 | dates. |