Florida Senate - 2013 COMMITTEE AMENDMENT
Bill No. CS for SB 306
Senate . House
Comm: RCS .
The Committee on Rules (Gardiner, Thrasher, and Lee) recommended
1 Senate Amendment (with title amendment)
3 Delete lines 190 - 319
4 and insert:
5 Section 2. Paragraph (d) of subsection (6) of section
6 212.20, Florida Statutes, is amended to read:
7 212.20 Funds collected, disposition; additional powers of
8 department; operational expense; refund of taxes adjudicated
9 unconstitutionally collected.—
10 (6) Distribution of all proceeds under this chapter and s.
11 202.18(1)(b) and (2)(b) shall be as follows:
12 (d) The proceeds of all other taxes and fees imposed
13 pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
14 and (2)(b) must
shall be distributed as follows:
15 1. In any fiscal year, the greater of $500 million, minus
16 an amount equal to 4.6 percent of the proceeds of the taxes
17 collected pursuant to chapter 201, or 5.2 percent of all other
18 taxes and fees imposed pursuant to this chapter or remitted
19 pursuant to s. 202.18(1)(b) and (2)(b) must shall be deposited
20 in monthly installments into the General Revenue Fund.
21 2. After the distribution under subparagraph 1., 8.814
22 percent of the amount remitted by a sales tax dealer located
23 within a participating county pursuant to s. 218.61 must shall
24 be transferred into the Local Government Half-cent Sales Tax
25 Clearing Trust Fund. Beginning July 1, 2003, the amount to be
26 transferred must shall be reduced by 0.1 percent, and the
27 department shall distribute this amount to the Public Employees
28 Relations Commission Trust Fund less $5,000 each month, which
29 must shall be added to the amount calculated in subparagraph 3.
30 and distributed accordingly.
31 3. After the distribution under subparagraphs 1. and 2.,
32 0.095 percent must shall be transferred to the Local Government
33 Half-cent Sales Tax Clearing Trust Fund and distributed pursuant
34 to s. 218.65.
35 4. After the distributions under subparagraphs 1., 2., and
36 3., 2.0440 percent of the available proceeds must shall be
37 transferred monthly to the Revenue Sharing Trust Fund for
38 Counties pursuant to s. 218.215.
39 5. After the distributions under subparagraphs 1., 2., and
40 3., 1.3409 percent of the available proceeds must shall be
41 transferred monthly to the Revenue Sharing Trust Fund for
42 Municipalities pursuant to s. 218.215. If the total revenue to
43 be distributed pursuant to this subparagraph is at least as
44 great as the amount due from the Revenue Sharing Trust Fund for
45 Municipalities and the former Municipal Financial Assistance
46 Trust Fund in state fiscal year 1999-2000, a no municipality may
47 not shall receive less than the amount due from the Revenue
48 Sharing Trust Fund for Municipalities and the former Municipal
49 Financial Assistance Trust Fund in state fiscal year 1999-2000.
50 If the total proceeds to be distributed are less than the amount
51 received in combination from the Revenue Sharing Trust Fund for
52 Municipalities and the former Municipal Financial Assistance
53 Trust Fund in state fiscal year 1999-2000, each municipality
54 shall receive an amount proportionate to the amount it was due
55 in state fiscal year 1999-2000.
56 6. Of the remaining proceeds:
57 a. In each fiscal year, the sum of $29,915,500 must shall
58 be divided into as many equal parts as there are counties in the
59 state, and one part must shall be distributed to each county.
60 The distribution among the several counties must begin each
61 fiscal year on or before January 5th and continue monthly for a
62 total of 4 months. If a local or special law required that any
63 moneys accruing to a county in fiscal year 1999-2000 under the
64 then-existing provisions of s. 550.135 be paid directly to the
65 district school board, special district, or a municipal
66 government, such payment must continue until the local or
67 special law is amended or repealed. The state covenants with
68 holders of bonds or other instruments of indebtedness issued by
69 local governments, special districts, or district school boards
70 before July 1, 2000, that it is not the intent of this
71 subparagraph to adversely affect the rights of those holders or
72 relieve local governments, special districts, or district school
73 boards of the duty to meet their obligations as a result of
74 previous pledges or assignments or trusts entered into which
75 obligated funds received from the distribution to county
76 governments under then-existing s. 550.135. This distribution
77 specifically is in lieu of funds distributed under s. 550.135
78 before July 1, 2000.
79 b. The department shall, pursuant to s. 288.1162,
80 distribute $166,667 monthly pursuant to s. 288.1162 to each
81 applicant certified as a facility for a new or retained
82 professional sports franchise pursuant to s. 288.1162. Up to
83 $41,667 must shall be distributed monthly by the department to
84 each certified applicant as defined in s. 288.11621 for a
85 facility for a spring training franchise. However, not more than
86 $416,670 may be distributed monthly in the aggregate to all
87 certified applicants for facilities for spring training
88 franchises. Distributions begin 60 days after such certification
89 and continue for not more than 30 years, except as otherwise
90 provided in s. 288.11621. A certified applicant identified in
91 this sub-subparagraph may not receive more in distributions than
92 expended by the applicant for the public purposes provided for
93 in s. 288.1162 288.1162 (5) or s. 288.11621(3).
94 c. Beginning 30 days after notice by the Department of
95 Economic Opportunity to the Department of Revenue that an
96 applicant has been certified as the professional golf hall of
97 fame pursuant to s. 288.1168 and is open to the public, $166,667
98 must shall be distributed monthly, for up to 300 months, to the
100 d. Beginning 30 days after notice by the Department of
101 Economic Opportunity to the Department of Revenue that the
102 applicant has been certified as the International Game Fish
103 Association World Center facility pursuant to s. 288.1169, and
104 the facility is open to the public, $83,333 must shall be
105 distributed monthly, for up to 168 months, to the applicant.
106 This distribution is subject to reduction pursuant to s.
107 288.1169. A lump sum payment of $999,996 must shall be made,
108 after certification and before July 1, 2000.
109 e. Beginning 45 days after notice by the Department of
110 Economic Opportunity that an applicant has been approved by the
111 Legislature and certified by the department under s. 288.11625,
112 the department shall distribute each month an amount equal to
113 one-twelfth the annual distribution amount certified by the
114 Department of Economic Opportunity for the applicant. This
115 distribution is subject to adjustment pursuant to s. 288.11625.
116 The department may not distribute more than $15 million annually
117 to all applicants approved by the Legislature and certified by
118 the Department of Economic Opportunity pursuant to s. 288.11625.
119 7. All other proceeds must remain in the General Revenue
121 Delete lines 346 - 506
122 and insert:
123 Section 7. Section 288.11625, Florida Statutes, is created
124 to read:
125 288.11625 Sports Development.—
126 (1) ADMINISTRATION.—The department shall serve as the state
127 agency responsible for screening applicants for state funding
128 under s. 212.20(6)(d)6.e.
129 (2) DEFINITIONS.— As used in this section, the term:
130 (a) “Applicant” means a unit of local government as defined
131 in s. 218.369 that is responsible for the construction,
132 management, or operation of a facility; or a not-for-profit
133 entity or for-profit entity if a unit of local government holds
134 title to the underlying property on which the facility is
136 (b) “Agreement” means a signed agreement between a unit of
137 local government and a beneficiary.
138 (c) “Beneficiary” means a major professional sports
139 franchise, sports franchise or association, or an off-season
140 sports training franchise that occupies or utilizes a facility
141 as the facility’s primary tenant. A beneficiary may also be an
142 applicant under this section.
143 (d) “Facility” means a facility primarily used to host
144 games or events held by a beneficiary and does not include
145 ancillary activities including transient lodging facilities, or
146 retail operations unless physically connected to the facility.
147 For an off-season sports training franchise, the facility also
148 includes training facilities that are associated with the
149 primary facility, but does not include ancillary activities such
150 as transient lodging facilities, or retail operations unless
151 physically connected to the facility.
152 (e) “Major professional sports franchise” means a franchise
153 that is a member of and competes in the National Football
154 League, the National Hockey League, the National Basketball
155 Association, the National League or American League of Major
156 League Baseball, or Major League Soccer.
157 (f) “Sports franchise or association” means either a
158 professional sports franchise that is not a major professional
159 sports franchise as defined in paragraph (e), or a nationally
160 recognized professional sports association.
161 (g) “Off-season sports training franchise” means a major
162 professional sports franchise team that uses or occupies a local
163 government-owned facility during the months from February
164 through April.
165 (h) “Project” means a proposed construction,
166 reconstruction, renovation, or improvement of a facility.
167 (i) “Signature event” means a professional sports event
168 with significant export factor potential. For purposes of this
169 paragraph, “export factor” means the attraction of economic
170 activity or growth into the state that otherwise would not have
171 occurred. Examples of signature events may include, but are not
172 limited to:
173 1. National Football League Super Bowls.
174 2. College football bowl games and playoff games.
175 3. College basketball and baseball tournaments and
177 4. Major professional sports franchise All-Star games.
178 5. International sporting events and tournaments.
179 6. Professional automobile race championships or Formula 1
180 Grand Prix.
181 (3) PURPOSE.—The purpose of this section is to provide
182 applicants state funding under s. 212.20(6)(d)6.e. for the
183 public purpose of constructing, reconstructing, renovating, or
184 improving a facility.
185 (4) APPLICATION AND APPROVAL PROCESS.—
186 (a) The department shall establish the procedures and
187 application forms deemed necessary pursuant to the requirements
188 of this section. The department may notify an applicant of any
189 additional required or incomplete information necessary to
190 evaluate an application.
191 (b) The annual application period shall be from June 1
192 through November 1.
193 (c) Within 60 days from receipt of a completed application,
194 the department shall complete its evaluation of the application
195 as provided under subsection (5) and notify the applicant in
196 writing as to the department’s decision to recommend approval of
197 the applicant by the Legislature or to deny the application.
198 (d) Annually by February 1, the department shall rank all
199 applicants and shall provide to the Legislature the list of all
200 recommended applicants in ranked order of projects most likely
201 to positively impact the state based on required criteria
202 established in this section. The list shall include the
203 department’s evaluation of the applicant.
204 (e) A recommended applicant’s request for funding must be
205 approved by the legislature by general law.
206 1. An application by a unit of local government that is
207 approved by the Legislature and subsequently certified by the
208 department remains certified for the duration of the
209 beneficiary’s agreement with the applicant or for 30 years,
210 whichever is less, provided the certified applicant has an
211 agreement with a beneficiary for at least 15 more years at the
212 time of initial certification by the department.
213 2. An application by a beneficiary that is approved by the
214 Legislature and subsequently certified by the department remains
215 certified for the duration of the beneficiary’s agreement with
216 the unit of local government that owns the underlying property
217 or for 30 years, whichever is less, provided the certified
218 applicant has an agreement with the unit of local government for
219 at least 15 more years at the time of initial certification by
220 the department.
221 3. An applicant approved by the Legislature and certified
222 by the department must enter into a contract with the department
224 a. Specifies the terms of the state’s investment.
225 b. States the criteria that the certified applicant must
226 meet in order to remain certified.
227 c. States that the certified applicant is subject to
228 decertification, as recommended by the department and approved
229 by the Legislature, or reduction of funding if the certified
230 applicant fails to comply with this section or the contract.
231 d. Specifies information that the certified applicant must
232 report to the department.
233 e. Includes any provisions deemed prudent by the
235 4. Previously certified applicants do not require
236 legislative approval each year to receive state funding.
237 (f) Applications recommended by the department and not
238 approved by the Legislature may reapply and update any
239 information in the original application as required by the
241 (g) The department may recommend no more than one
242 distribution under this section for any applicant, facility, or
243 beneficiary at any single point in time.
244 (5) EVALUATION PROCESS.—
245 (a) Before recommending an applicant to receive a state
246 distribution under s. 212.20(6)(d)6.e., the department must
247 verify that:
248 1. The applicant or beneficiary is responsible for the
249 construction, reconstruction, renovation, or improvement of a
251 2. If the applicant is also the beneficiary, a unit of
252 local government holds title to the property on which the
253 facility and project is located.
254 3. The project for which the applicant is seeking state
255 funding has not commenced construction.
256 4. If the applicant is a unit of local government in which
257 the facility will be located, the unit of local government has
258 an exclusive intent agreement to negotiate in Florida with a
260 5.a. The unit of local government in which the facility
261 will be located supports the application for state funds. Such
262 support must be verified by the adoption of a resolution after a
263 public hearing that the project serves a public purpose.
264 b. If the unit of local government is required to hold a
265 referendum for approval under s. 125.0104(3)(n)2., such
266 referendum must be affirmatively passed by a majority-plus-one
267 vote for the applicant to receive state funding under this
269 6. The applicant or beneficiary has not previously
270 defaulted or failed to meet any statutory requirements of a
271 previous state-administered sports-related program under ss.
272 288.1162, 288.11621, or 288.1168.
273 7. The applicant or beneficiary has sufficiently
274 demonstrated a commitment to hire Florida residents, contract
275 with Florida-based firms, and purchase locally-available
276 building materials to the greatest extent possible.
277 8. If the applicant is a unit of local government, the
278 applicant has a certified copy of a signed agreement with a
279 beneficiary for the use of the facility. If the applicant is a
280 beneficiary, the beneficiary must enter into an agreement with
281 the department. The applicant or beneficiary’s agreement must
282 also require the following:
283 a. The beneficiary must reimburse the state for state funds
284 distributed if the beneficiary relocates before the agreement
286 b. The beneficiary must pay for signage or advertising
287 within the facility. The signage or advertising must be placed
288 in a prominent location as close to the field of play or
289 competition as is practical, displayed consistent with signage
290 or advertising in the same location and like value, and must
291 feature Florida advertising approved by the Florida Tourism
292 Industry Marketing Corporation.
293 c. The owner of a beneficiary must agree to reimburse the
294 state for state funds if the owner sells the beneficiary before
295 the agreement expires. Funds paid to the state must be in lump
296 sum and paid within 90 days after final sale of the beneficiary.
297 9. The project will be commenced within 12 months of
298 receiving state funds.
299 (b) The department shall competitively evaluate and rank
300 applicants that submit applications for state funding received
301 during the application period using the following criteria to
302 evaluate the applicant’s ability to positively impact the state:
303 1. The proposed use of state funds.
304 2. The length of time that a beneficiary has agreed to use
305 the facility.
306 3. The percentage of total project funds provided by the
307 applicant and the percentage of total project funds provided by
308 the beneficiary.
309 4. The number and type of signature events the facility is
310 likely to attract over the duration of the agreement with the
312 5. The anticipated increase in average annual ticket sales
313 and attendance at the facility due to the project.
314 6. The potential to attract out-of-state visitors to the
316 7. The length of time a beneficiary has been in the state
317 or partnered with the unit of local government.
318 8. The multi-use capabilities of the facility.
319 9. The facility’s projected use of Florida workers, firms,
320 and building materials.
321 10. The amount of private and local financial or in-kind
322 contributions to the project.
323 11. The amount of positive advertising or media coverage
324 the facility generates.
325 (c) The department shall determine if a beneficiary is a
326 major professional sports franchise, a sports franchise or
327 association, or an off-season sports training franchise.
328 1. If the beneficiary is a major professional sports
329 franchise, the applicant is eligible to receive annual
330 distributions equaling up to 80 percent of the new incremental
331 state sales tax generated to the state over 12 months, up to $3
332 million over 12 months.
333 2. If the beneficiary is a professional sports franchise or
334 association, the applicant is eligible to receive annual
335 distributions equaling up to 100 percent of the new incremental
336 state sales tax generated to the state over 12 months, up to $2
337 million over 12 months.
338 3. If the beneficiary is an off-season sports training
339 franchise, the applicant is eligible to receive annual
340 distributions equaling up to 100 percent of the new incremental
341 state sales taxes generated to the state over 12 months, up to
342 $666,660 over 12 months.
343 (6) DISTRIBUTION.—
344 (a) At the time of initial evaluation and review by the
345 department under subsection (5), the applicant must provide an
346 analysis by an independent certified public accountant which
347 demonstrates the amount of the revenues generated by the taxes
348 imposed under chapter 212 with respect to the use and operation
349 of the facility over the 12 month period immediately prior to
350 the beginning of the application period. This amount shall be
351 the baseline. The independent analysis must be verified by the
353 (b) Except in the case of the period of time prior to
354 completion of a project or the first four annual distributions,
355 whichever is sooner, a certified applicant’s annual distribution
356 shall be based upon the new incremental sales taxes generated by
357 sales at the facility during the immediately previous 12 month
358 period, not to exceed the limitations established in subsection
360 (c) For the initial annual distribution under s.
361 212.20(6)(d)6.e., the department shall estimate the amount of
362 new incremental state sales taxes above the baseline that will
363 be generated by the sales at the facility as a result of the
364 project. This amount shall be used to calculate the initial
365 annual distribution to the applicant. The initial annual
366 distribution may not exceed the lesser of the estimated new
367 incremental state sales taxes above the baseline or the limits
368 established in subsection (5)(c). The initial annual
369 distribution amount shall continue through the next full 12
370 month period following completion of the project or the
371 certified applicant’s first four years of annual distributions,
372 whichever is earlier.
373 (d)1. Beginning in the first full 12 month period after
374 completion of a project or first four annual distributions,
375 whichever is earlier, the applicant shall certify to the
376 department the actual amount of state sales taxes generated by
377 sales at the facility over that 12 month period. The applicant
378 shall submit the certification within 60 days of the end of the
379 previous 12 month period and such certification must be done by
380 an analysis by an independent certified public accountant. The
381 department shall verify the analysis and compare the actual new
382 incremental state sales taxes generated by sales at the facility
383 to the previous period’s new incremental state sales taxes upon
384 which the annual distribution amount was based.
385 2. If the actual new incremental increase in state sales
386 taxes generated by sales at the facility during the most recent
387 12 month period was different than the actual 12 month new
388 incremental increase in state sales taxes generated by sales at
389 the facility upon which the previous period’s annual
390 distribution was based then the department shall certify to the
391 Department of Revenue an adjustment to the annual distribution
392 for the current 12 month period downward or upward as
393 appropriate to reflect the actual new incremental increase in
394 state sales taxes generated by sales at the facility during the
395 previous 12 month period, not to exceed the maximum amount
396 allowable per applicant pursuant to subsection (5)(c).
397 (e) Upon certification by the department, the Department of
398 Revenue shall adjust the annual distribution under s.
399 212.20(6)(d)6.e. for the applicant. The first adjusted monthly
400 distribution in a 12 month period, and subsequent monthly
401 distributions in the same period if necessary, shall also be
402 adjusted for downward or upward adjustment that should have
403 begun after the most recent 12 month period.
404 (f) The Department of Revenue shall begin distributions
405 within 45 days after notification of initial certification from
406 the department.
407 (g) The department must consult with the Department of
408 Revenue and the Office of Economic and Demographic Research to
409 develop a standard calculation for estimating new incremental
410 state sales taxes generated by sales at the facility and
411 adjustments to distributions.
412 (h) In any 12 month period when total distributions for all
413 certified applicants equal $15 million, the department may not
414 certify new distributions for any additional applicants or
415 certify to the Department of Revenue any upward adjustments in
416 existing distributions.
417 (7) USE OF FUNDS.—An applicant certified under this section
418 may use state funds only for the public purpose of constructing,
419 reconstructing, renovating, or improving a facility, or
420 reimbursing such costs.
421 (8) REPORTS.—
422 (a) On or before November 1 of each year, an applicant
423 certified under this section and approved to receive state funds
424 must submit to the department any information required by the
425 department. The department shall summarize this information for
426 inclusion in the report to the Legislature due February 1 under
427 subsection (4)(d).
428 (b) Every 5 years following the first month that an
429 applicant receives a monthly distribution, the department must
430 verify that the applicant is meeting all program requirements.
431 If the applicant is not meeting program requirements, the
432 department must notify the Governor and Legislature of the
433 requirements not being met and must make recommendations for
434 future action, including reducing or halting future
435 distributions, as part of the report to the Legislature due
436 February 1 under paragraph (4)(d). The department shall consider
437 certain exceptions that may have prevented the applicant from
438 meeting certain program requirements. Such exceptions include:
439 1. Force majeure events.
440 2. Significant economic downturn.
441 3. Other extenuating circumstances.
442 (9) AUDITS.— The Auditor General may conduct audits as
443 provided in s. 11.45 to verify that the distributions under this
444 section are expended as required in this section. If the Auditor
445 General determines that the distribution payments under this
446 section are not expended as required by this section, the
447 Auditor General shall notify the Department of Revenue, which
448 may pursue recovery of distributions under the laws and rules
449 governing the assessment of taxes.
450 (10) APPLICATION RELATED TO SIGNATURE EVENT.—An applicant
451 may apply for the program under this section after May 1, 2013,
452 if the applicant intends to apply for a signature event prior to
453 the 2014 Regular Session for which state funds to renovate a
454 major professional sports franchise facility are requested. The
455 department must review the application and recommend approval by
456 the Legislature as required under this section. The Legislative
457 Budget Commission is authorized to approve applications as
458 provided under this subsection. State funds may not be
459 distributed until the department notifies the Department of
460 Revenue that the applicant was approved by the Legislative
461 Budget Commission and certified by the department. An applicant
462 certified under this subsection is subject to all other
463 provisions and requirements of this section.
464 (11) DISCONTINUATION OF DISTRIBUTIONS.— The Department of
465 Revenue shall immediately halt future distributions to any
466 applicant certified under this section upon notice from the
467 department that:
468 (a) An applicant’s beneficiary has broken the terms of its
469 agreement with the applicant and relocated from the facility or
470 that the applicant has been decertified.
471 (b) The department has determined that an applicant has
472 submitted any information or made a representation that is
473 determined to be false, misleading, deceptive, or otherwise
475 (c) The applicant has requested to halt future
477 (12) RULEMAKING.—The department may adopt rules to
478 implement this section. The Department of Revenue may adopt
479 rules to implement this section.
480 Section 8. Contingent upon enactment of the Economic
481 Development Program Evaluation as set forth in SB 406 or similar
482 legislation, section 288.116255, Florida Statutes, is created to
484 288.116255 Sports Development Program Evaluation.—Beginning
485 in 2015, the Sports Development program shall be evaluated as
486 part of the Economic Development Program Evaluation, and every 3
487 years thereafter.
488 Section 9. (1) The executive directors of the Department of
489 Revenue and the Department of Economic Opportunity are
490 authorized, and all conditions are deemed met, to adopt
491 emergency rules under ss. 120.536(1) and 120.54(4), Florida
492 Statutes, for the purpose of implementing this act.
493 (2) Notwithstanding any provision of law, such emergency
494 rules shall remain in effect for 6 months after the date adopted
495 and may be renewed during the pendency of procedures to adopt
496 permanent rules addressing the subject of the emergency rules.
497 Section 10. This act shall take effect upon becoming law.
499 ================= T I T L E A M E N D M E N T ================
500 And the title is amended as follows:
501 Delete lines 32 - 35
502 and insert:
503 212.20, F.S.; authorizing a distribution for a an
504 applicant that has been approved by the Legislature
505 and certified by the Department of Economic
506 Opportunity under s. 288.11625; providing a
507 limitation; amending s. 220.153, F.S.; conforming
508 Delete lines 43 - 59
509 and insert:
510 act; creating s. 288.11625, F.S.; provides that the
511 Department of Economic Opportunity shall screen
512 applicants for state funding for sports development;
513 defining the terms “applicant,” “agreement,”
514 “beneficiary,” “facility,” “major professional sports
515 franchise,” “sports franchise or association,” “off
516 season sports training franchise,” “project,” and
517 “signature event”; providing a purpose to provide
518 funding for applicants for constructing,
519 reconstructing, renovating, or improving a facility;
520 providing an application and approval process;
521 providing for an annual application period from June 1
522 to November 1; providing for the Department of
523 Economic Opportunity to submit recommendations to the
524 Legislature by February 1; requiring Legislative
525 approval for state funding; providing for a contract
526 between the department and the applicant; providing
527 evaluation criteria for an applicant to receive state
528 funding; providing for reimbursement of the state
529 funding under certain circumstances; providing for
530 evaluation and ranking of applicants under certain
531 criteria; allowing the department to determine the
532 type of beneficiary; providing levels of state funding
533 up to a certain amount of new incremental state sales
534 tax revenue; providing for a distribution and
535 calculation; providing for adjustment of the
536 distribution; requiring the Department of Revenue to
537 distribute funds within 45 days of notification by the
538 department; limiting annual distributions to $15
539 million; limiting use of funds; requiring an applicant
540 to submit information to the department annually;
541 requiring a 5 year review; authorizing the Auditor
542 General to conduct audits; providing for an
543 application related to a signature event; authorizing
544 the Legislative Budget Commission to approve an
545 application; providing for discontinuation of
546 distributions under certain circumstances; permitting
547 the Department of Economic Opportunity and the
548 Department of Revenue to adopt rules; contingently
549 creating s. 288.116255, F.S.; providing for an
550 evaluation; authorizing the Department of Revenue and
551 the Department of Economic Opportunity to adopt
553 rules; providing an effective date.