| 1 | A bill to be entitled |
| 2 | An act relating to performing arts center funding; |
| 3 | amending s. 212.20, F.S.; providing an alternative |
| 4 | requirement for the Department of Revenue to distribute |
| 5 | certain sales tax proceeds to certain performing arts |
| 6 | centers under certain circumstances rather than to certain |
| 7 | sports franchise facilities; providing construction; |
| 8 | providing a limitation; creating s. 288.163, F.S.; |
| 9 | designating the Office of Tourism, Trade, and Economic |
| 10 | Development as the state agency for screening and |
| 11 | certifying applicants for performing arts center funding; |
| 12 | providing a definition; requiring the office to adopt |
| 13 | funding application rules; specifying certification |
| 14 | requirements for the office; specifying public purpose |
| 15 | uses of certain funds; requiring the office to notify the |
| 16 | department of performing arts center certifications; |
| 17 | authorizing the department to conduct audits to verify |
| 18 | certain expenditures; authorizing the department to |
| 19 | recover certain funds under certain circumstances; |
| 20 | providing an effective date. |
| 21 |
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| 22 | Be It Enacted by the Legislature of the State of Florida: |
| 23 |
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| 24 | Section 1. Paragraph (d) of subsection (6) of section |
| 25 | 212.20, Florida Statutes, is amended to read: |
| 26 | 212.20 Funds collected, disposition; additional powers of |
| 27 | department; operational expense; refund of taxes adjudicated |
| 28 | unconstitutionally collected.- |
| 29 | (6) Distribution of all proceeds under this chapter and s. |
| 30 | 202.18(1)(b) and (2)(b) shall be as follows: |
| 31 | (d) The proceeds of all other taxes and fees imposed |
| 32 | pursuant to this chapter or remitted pursuant to s. 202.18(1)(b) |
| 33 | and (2)(b) shall be distributed as follows: |
| 34 | 1. In any fiscal year, the greater of $500 million, minus |
| 35 | an amount equal to 4.6 percent of the proceeds of the taxes |
| 36 | collected pursuant to chapter 201, or 5.2 percent of all other |
| 37 | taxes and fees imposed pursuant to this chapter or remitted |
| 38 | pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in |
| 39 | monthly installments into the General Revenue Fund. |
| 40 | 2. After the distribution under subparagraph 1., 8.814 |
| 41 | percent of the amount remitted by a sales tax dealer located |
| 42 | within a participating county pursuant to s. 218.61 shall be |
| 43 | transferred into the Local Government Half-cent Sales Tax |
| 44 | Clearing Trust Fund. Beginning July 1, 2003, the amount to be |
| 45 | transferred shall be reduced by 0.1 percent, and the department |
| 46 | shall distribute this amount to the Public Employees Relations |
| 47 | Commission Trust Fund less $5,000 each month, which shall be |
| 48 | added to the amount calculated in subparagraph 3. and |
| 49 | distributed accordingly. |
| 50 | 3. After the distribution under subparagraphs 1.and 2., |
| 51 | 0.095 percent shall be transferred to the Local Government Half- |
| 52 | cent Sales Tax Clearing Trust Fund and distributed pursuant to |
| 53 | s. 218.65. |
| 54 | 4. After the distributions under subparagraphs 1., 2., and |
| 55 | 3., 2.0440 percent of the available proceeds shall be |
| 56 | transferred monthly to the Revenue Sharing Trust Fund for |
| 57 | Counties pursuant to s. 218.215. |
| 58 | 5. After the distributions under subparagraphs 1., 2., and |
| 59 | 3., 1.3409 percent of the available proceeds shall be |
| 60 | transferred monthly to the Revenue Sharing Trust Fund for |
| 61 | Municipalities pursuant to s. 218.215. If the total revenue to |
| 62 | be distributed pursuant to this subparagraph is at least as |
| 63 | great as the amount due from the Revenue Sharing Trust Fund for |
| 64 | Municipalities and the former Municipal Financial Assistance |
| 65 | Trust Fund in state fiscal year 1999-2000, no municipality shall |
| 66 | receive less than the amount due from the Revenue Sharing Trust |
| 67 | Fund for Municipalities and the former Municipal Financial |
| 68 | Assistance Trust Fund in state fiscal year 1999-2000. If the |
| 69 | total proceeds to be distributed are less than the amount |
| 70 | received in combination from the Revenue Sharing Trust Fund for |
| 71 | Municipalities and the former Municipal Financial Assistance |
| 72 | Trust Fund in state fiscal year 1999-2000, each municipality |
| 73 | shall receive an amount proportionate to the amount it was due |
| 74 | in state fiscal year 1999-2000. |
| 75 | 6. Of the remaining proceeds: |
| 76 | a. In each fiscal year, the sum of $29,915,500 shall be |
| 77 | divided into as many equal parts as there are counties in the |
| 78 | state, and one part shall be distributed to each county. The |
| 79 | distribution among the several counties must begin each fiscal |
| 80 | year on or before January 5th and continue monthly for a total |
| 81 | of 4 months. If a local or special law required that any moneys |
| 82 | accruing to a county in fiscal year 1999-2000 under the then- |
| 83 | existing provisions of s. 550.135 be paid directly to the |
| 84 | district school board, special district, or a municipal |
| 85 | government, such payment must continue until the local or |
| 86 | special law is amended or repealed. The state covenants with |
| 87 | holders of bonds or other instruments of indebtedness issued by |
| 88 | local governments, special districts, or district school boards |
| 89 | before July 1, 2000, that it is not the intent of this |
| 90 | subparagraph to adversely affect the rights of those holders or |
| 91 | relieve local governments, special districts, or district school |
| 92 | boards of the duty to meet their obligations as a result of |
| 93 | previous pledges or assignments or trusts entered into which |
| 94 | obligated funds received from the distribution to county |
| 95 | governments under then-existing s. 550.135. This distribution |
| 96 | specifically is in lieu of funds distributed under s. 550.135 |
| 97 | before July 1, 2000. |
| 98 | b.(I) The department shall distribute $166,667 monthly |
| 99 | pursuant to s. 288.1162 to each applicant that has been |
| 100 | certified as a "facility for a new professional sports |
| 101 | franchise" or a "facility for a retained professional sports |
| 102 | franchise" pursuant to s. 288.1162. Up to $41,667 shall be |
| 103 | distributed monthly by the department to each applicant that has |
| 104 | been certified as a "facility for a retained spring training |
| 105 | franchise" pursuant to s. 288.1162; however, not more than |
| 106 | $416,670 may be distributed monthly in the aggregate to all |
| 107 | certified facilities for a retained spring training franchise. |
| 108 | Distributions must begin 60 days following such certification |
| 109 | and shall continue for not more than 30 years. This sub-sub- |
| 110 | subparagraph paragraph may not be construed to allow an |
| 111 | applicant certified pursuant to s. 288.1162 to receive more in |
| 112 | distributions than actually expended by the applicant for the |
| 113 | public purposes provided for in s. 288.1162(6); or |
| 114 | (II) The department shall distribute the amount certified |
| 115 | pursuant to s. 288.163(4)(c) in equal monthly installments of |
| 116 | not more than $166,667 each to each applicant that has been |
| 117 | certified as a performing arts center pursuant to s. 288.163. |
| 118 | Distributions shall begin 60 days after such certification and |
| 119 | shall continue for not more than 30 years. Nothing in this sub- |
| 120 | sub-subparagraph shall be construed to authorize 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). In no case shall |
| 124 | distributions under this sub-sub-subparagraph begin before July |
| 125 | 1, 2012. |
| 126 | c. Beginning 30 days after notice by the Office of |
| 127 | Tourism, Trade, and Economic Development to the Department of |
| 128 | Revenue that an applicant has been certified as the professional |
| 129 | golf hall of fame pursuant to s. 288.1168 and is open to the |
| 130 | public, $166,667 shall be distributed monthly, for up to 300 |
| 131 | months, to the applicant. |
| 132 | d. Beginning 30 days after notice by the Office of |
| 133 | Tourism, Trade, and Economic Development to the Department of |
| 134 | Revenue that the applicant has been certified as the |
| 135 | International Game Fish Association World Center facility |
| 136 | pursuant to s. 288.1169, and the facility is open to the public, |
| 137 | $83,333 shall be distributed monthly, for up to 168 months, to |
| 138 | the applicant. This distribution is subject to reduction |
| 139 | pursuant to s. 288.1169. A lump sum payment of $999,996 shall be |
| 140 | made, after certification and before July 1, 2000. |
| 141 | 7. All other proceeds must remain in the General Revenue |
| 142 | Fund. |
| 143 | Section 2. Section 288.163, Florida Statutes, is created |
| 144 | to read: |
| 145 | 288.163 Performing arts centers; certification; duties.- |
| 146 | (1) The Office of Tourism, Trade, and Economic Development |
| 147 | shall serve as the state agency for screening applicants for |
| 148 | state funding pursuant to s. 212.20(6)(d)6.b.(II) and for |
| 149 | certifying an applicant as a performing arts center that is |
| 150 | eligible for funding pursuant to s. 212.20(6)(d)6.b.(II). |
| 151 | (2) As used in this section, the term "performing arts |
| 152 | center" means a facility at which live theater, live opera, live |
| 153 | ballet, or other live cultural events are held and that is |
| 154 | publicly owned and operated or owned and operated by a not-for- |
| 155 | profit organization and is open to the public. |
| 156 | (3) The Office of Tourism, Trade, and Economic Development |
| 157 | shall adopt rules for receiving and processing applications for |
| 158 | funding pursuant to s. 212.20(6)(d)6.b.(II). |
| 159 | (4) Before certifying an applicant as a performing arts |
| 160 | center eligible for funding pursuant to s. 212.20(6)(d)6.b.(II), |
| 161 | the Office of Tourism, Trade, and Economic Development must |
| 162 | determine that: |
| 163 | (a) A unit of local government or a not-for-profit |
| 164 | organization is responsible for the construction, maintenance, |
| 165 | or operation of the performing arts center or holds title to or |
| 166 | a leasehold interest in the property on which the performing |
| 167 | arts center is located and that the applicant is or will be the |
| 168 | owner, tenant, or operator of the performing arts center. |
| 169 | (b) The applicant has projections, verified by the Office |
| 170 | of Tourism, Trade, and Economic Development, that demonstrate |
| 171 | that the performing arts center will attract a paid attendance |
| 172 | of more than 150,000 annually. |
| 173 | (c) The applicant has an independent analysis or study, |
| 174 | verified by the Office of Tourism, Trade, and Economic |
| 175 | Development, that presents calculations that the amount of the |
| 176 | revenues projected to be generated by the taxes imposed under |
| 177 | chapter 212 with respect to the use and operation of the |
| 178 | performing arts center and events will equal or exceed $250,000 |
| 179 | annually. Based upon a verification of the analysis or study by |
| 180 | the office, the office shall certify the annual distribution for |
| 181 | which the applicant is eligible, which distribution shall not |
| 182 | exceed 75 percent of the annual revenues projected to be |
| 183 | generated by the taxes imposed under chapter 212, or $2 million, |
| 184 | whichever is less. Only revenues collected after July 1, 2010, |
| 185 | shall be counted toward the revenue projection under this |
| 186 | paragraph. |
| 187 | (d) The municipality or county in which the performing |
| 188 | arts center is located has certified by resolution after a |
| 189 | public hearing that funding under s. 212.20(6)(d)6.b.(II) for |
| 190 | the performing arts center serves a public purpose. |
| 191 | (5) An applicant certified as a performing arts center and |
| 192 | certified for funding pursuant to s. 212.20(6)(d)6.b.(II) may |
| 193 | use funds provided pursuant to that sub-sub-subparagraph solely |
| 194 | for the public purposes of: |
| 195 | (a) Paying for the acquisition, construction, |
| 196 | reconstruction, renovation, capital improvement, or maintenance |
| 197 | of the performing arts center or any ancillary facilities, |
| 198 | including, but not limited to, parking structures, meeting |
| 199 | rooms, and retail and concession space. |
| 200 | (b) Paying or pledging for the payment of debt service on, |
| 201 | or funding debt service reserve funds, arbitrage rebate |
| 202 | obligations, or other amounts payable with respect to, bonds or |
| 203 | other indebtedness issued for the acquisition, construction, |
| 204 | reconstruction, renovation, or capital improvement of the |
| 205 | performing arts center or any ancillary facilities. |
| 206 | (c) Reimbursing costs for refinancing bonds or other |
| 207 | indebtedness, including the payment of any interest and |
| 208 | prepayment premium or penalty on such indebtedness, issued for |
| 209 | the acquisition, construction, reconstruction, renovation, or |
| 210 | capital improvement of the performing arts center or any |
| 211 | ancillary facilities. |
| 212 | (6) The Office of Tourism, Trade, and Economic Development |
| 213 | shall notify the Department of Revenue of any facility certified |
| 214 | by the office as a performing arts center that is eligible for |
| 215 | funding pursuant to s. 212.20(6)(d)6.b.(II). |
| 216 | (7) The Department of Revenue may conduct audits as |
| 217 | provided in s. 213.34 to verify that the distributions made |
| 218 | under this section have been expended as required in this |
| 219 | section. If the department determines that the distributions |
| 220 | made under this section have not been expended as required by |
| 221 | this section, the department may pursue recovery of the funds |
| 222 | under the laws and rules governing the assessment of taxes. |
| 223 | Section 3. This act shall take effect July 1, 2010. |