Florida Senate - 2009 CS for SB 1750 By the Committee on General Government Appropriations; and Senator Baker 601-03911-09 20091750c1 1 A bill to be entitled 2 An act relating to the disposition of tax revenues; 3 amending s. 212.20, F.S.; revising the disposition of 4 the proceeds of certain taxes; reducing a distribution 5 to the Ecosystem Management and Restoration Trust Fund 6 and increasing a distribution to the General Revenue 7 Fund; providing for reversion of statutory text of 8 certain provisions; providing an effective date. 9 10 Be It Enacted by the Legislature of the State of Florida: 11 12 Section 1. Subsection (6) of section 212.20, Florida 13 Statutes, is amended to read: 14 212.20 Funds collected, disposition; additional powers of 15 department; operational expense; refund of taxes adjudicated 16 unconstitutionally collected.— 17 (6) Distribution of all proceeds under this chapter and s. 18 202.18(1)(b) and (2)(b) shall be as follows: 19 (a) Proceeds from the convention development taxes 20 authorized under s. 212.0305 shall be reallocated to the 21 Convention Development Tax Clearing Trust Fund. 22 (b) Proceeds from discretionary sales surtaxes imposed 23 pursuant to ss. 212.054 and 212.055 shall be reallocated to the 24 Discretionary Sales Surtax Clearing Trust Fund. 25 (c) Proceeds from the fees imposed under ss. 212.05(1)(h)3. 26 and 212.18(3) shall remain with the General Revenue Fund. 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. After the distribution under subparagraph 1., the next 37 two-tenths of one percent shall be transferred as follows: 38 a. Fifty percent to the Ecosystem Management and 39 Restoration Trust Fund to be used for water quality improvement 40 and water restoration projects; and 41 b. Fifty percent to the General Revenue Fund. 42 3. After the distribution under subparagraphs 1. and 2., 43 8.814 percent of the amount remitted by a sales tax dealer 44 located within a participating county pursuant to s. 218.61 45 shall be transferred into the Local Government Half-cent Sales 46 Tax Clearing Trust Fund. Beginning July 1, 2003, the amount to 47 be transferred pursuant to this subparagraph to the Local 48 Government Half-cent Sales Tax Clearing Trust Fund shall be 49 reduced by 0.1 percent, and the department shall distribute this 50 amount to the Public Employees Relations Commission Trust Fund 51 less $5,000 each month, which shall be added to the amount 52 calculated in subparagraph 4. and distributed accordingly. 53 4. After the distribution under subparagraphs 1., 2., and 54 3., 0.095 percent shall be transferred to the Local Government 55 Half-cent Sales Tax Clearing Trust Fund and distributed pursuant 56 to s. 218.65. 57 5. After the distributions under subparagraphs 1., 2., 3., 58 and 4., 2.0440 percent of the available proceeds pursuant to 59 this paragraph shall be transferred monthly to the Revenue 60 Sharing Trust Fund for Counties pursuant to s. 218.215. 61 6. After the distributions under subparagraphs 1., 2., 3., 62 and 4., 1.3409 percent of the available proceeds pursuant to 63 this paragraph shall be transferred monthly to the Revenue 64 Sharing Trust Fund for Municipalities pursuant to s. 218.215. If 65 the total revenue to be distributed pursuant to this 66 subparagraph is at least as great as the amount due from the 67 Revenue Sharing Trust Fund for Municipalities and the former 68 Municipal Financial Assistance Trust Fund in state fiscal year 69 1999-2000, no municipality shall receive less than the amount 70 due from the Revenue Sharing Trust Fund for Municipalities and 71 the former Municipal Financial Assistance Trust Fund in state 72 fiscal year 1999-2000. If the total proceeds to be distributed 73 are less than the amount received in combination from the 74 Revenue Sharing Trust Fund for Municipalities and the former 75 Municipal Financial Assistance Trust Fund in state fiscal year 76 1999-2000, each municipality shall receive an amount 77 proportionate to the amount it was due in state fiscal year 78 1999-2000. 79 7. Of the remaining proceeds: 80 a. In each fiscal year, the sum of $29,915,500 shall be 81 divided into as many equal parts as there are counties in the 82 state, and one part shall be distributed to each county. The 83 distribution among the several counties shall begin each fiscal 84 year on or before January 5th and shall continue monthly for a 85 total of 4 months. If a local or special law required that any 86 moneys accruing to a county in fiscal year 1999-2000 under the 87 then-existing provisions of s. 550.135 be paid directly to the 88 district school board, special district, or a municipal 89 government, such payment shall continue until such time that the 90 local or special law is amended or repealed. The state covenants 91 with holders of bonds or other instruments of indebtedness 92 issued by local governments, special districts, or district 93 school boards prior to July 1, 2000, that it is not the intent 94 of this subparagraph to adversely affect the rights of those 95 holders or relieve local governments, special districts, or 96 district school boards of the duty to meet their obligations as 97 a result of previous pledges or assignments or trusts entered 98 into which obligated funds received from the distribution to 99 county governments under then-existing s. 550.135. This 100 distribution specifically is in lieu of funds distributed under 101 s. 550.135 prior to July 1, 2000. 102 b. The department shall distribute $166,667 monthly 103 pursuant to s. 288.1162 to each applicant that has been 104 certified as a “facility for a new professional sports 105 franchise” or a “facility for a retained professional sports 106 franchise” pursuant to s. 288.1162. Up to $41,667 shall be 107 distributed monthly by the department to each applicant that has 108 been certified as a “facility for a retained spring training 109 franchise” pursuant to s. 288.1162; however, not more than 110 $416,670 may be distributed monthly in the aggregate to all 111 certified facilities for a retained spring training franchise. 112 Distributions shall begin 60 days following such certification 113 and shall continue for not more than 30 years. Nothing contained 114 in this paragraph shall be construed to allow an applicant 115 certified pursuant to s. 288.1162 to receive more in 116 distributions than actually expended by the applicant for the 117 public purposes provided for in s. 288.1162(6). 118 c. Beginning 30 days after notice by the Office of Tourism, 119 Trade, and Economic Development to the Department of Revenue 120 that an applicant has been certified as the professional golf 121 hall of fame pursuant to s. 288.1168 and is open to the public, 122 $166,667 shall be distributed monthly, for up to 300 months, to 123 the applicant. 124 d. Beginning 30 days after notice by the Office of Tourism, 125 Trade, and Economic Development to the Department of Revenue 126 that the applicant has been certified as the International Game 127 Fish Association World Center facility pursuant to s. 288.1169, 128 and the facility is open to the public, $83,333 shall be 129 distributed monthly, for up to 168 months, to the applicant. 130 This distribution is subject to reduction pursuant to s. 131 288.1169. A lump sum payment of $999,996 shall be made, after 132 certification and before July 1, 2000. 133 8. All other proceeds shall remain with the General Revenue 134 Fund. 135 Section 2. The amendments to s. 212.20(6), Florida 136 Statutes, made by this act shall expire July 1, 2014, and the 137 text of that subsection shall revert to that in existence on 138 June 30, 2009, except that any amendments to such text enacted 139 other than by this act shall be preserved and continue to 140 operate to the extent that such amendments are not dependent 141 upon the portions of such text which expire pursuant to this 142 section. 143 Section 3. This act shall take effect July 1, 2009.