Florida Senate - 2014                      CS for CS for SB 1216
       
       
        
       By the Committees on Appropriations; and Commerce and Tourism;
       and Senator Latvala
       
       
       
       
       576-04207-14                                          20141216c2
    1                        A bill to be entitled                      
    2         An act relating to professional sports facilities;
    3         amending s. 212.20, F.S.; revising the distribution of
    4         moneys to certified applicants for a facility used by
    5         a spring training franchise under s. 288.11631, F.S.;
    6         authorizing a distribution for an applicant that has
    7         been approved by the Legislature and certified by the
    8         Department of Economic Opportunity under s. 288.11625,
    9         F.S.; providing a limitation; amending s. 218.64,
   10         F.S.; providing for municipalities and counties to
   11         expend an increased portion of local government half
   12         cent sales tax revenues to reimburse the state as
   13         required by a contract; amending s. 288.0001, F.S.;
   14         providing for an evaluation; creating s. 288.11625,
   15         F.S.; requiring the Department of Economic Opportunity
   16         to screen applicants for state funding for sports
   17         development; defining terms; providing a purpose to
   18         provide funding for applicants for constructing,
   19         reconstructing, renovating, or improving a facility;
   20         providing an application and approval process;
   21         providing for an annual application period; providing
   22         for the department to submit recommendations to the
   23         Legislature by a certain date; requiring legislative
   24         approval for state funding; providing evaluation
   25         criteria for an applicant to receive state funding;
   26         providing for evaluation and ranking of applicants
   27         under certain criteria; requiring the department to
   28         determine the annual distribution amount an applicant
   29         may receive; requiring the applicant to provide an
   30         analysis by a certified public accountant to the
   31         department; requiring the Department of Revenue to
   32         distribute funds within a certain timeframe after
   33         notification by the department; requiring the
   34         department to develop a calculation to estimate
   35         certain taxes; limiting annual distributions to a
   36         specified amount; providing for a contract between the
   37         department and the applicant; limiting use of funds;
   38         requiring an applicant to submit information to the
   39         department annually; requiring a 5-year review;
   40         authorizing the Auditor General to conduct audits;
   41         authorizing the Legislative Budget Commission to
   42         approve an application; providing for reimbursement of
   43         the state funding under certain circumstances;
   44         providing for discontinuation of distributions upon an
   45         applicant’s request; authorizing the department to
   46         adopt rules; amending s. 288.11631, F.S.; revising the
   47         requirements for an applicant to be certified to
   48         receive state funding for a facility for a spring
   49         training franchise; authorizing a certified applicant
   50         to submit an amendment to its original certification
   51         for use of the facility by more than one spring
   52         training franchise; amending s. 288.1166, F.S.;
   53         providing that certain professional sports facilities
   54         are designated as shelter sites for the homeless
   55         during declared federal, state, or local emergencies;
   56         providing exceptions; authorizing the department to
   57         adopt emergency rules; providing an effective date.
   58          
   59  Be It Enacted by the Legislature of the State of Florida:
   60  
   61         Section 1. Paragraph (d) of subsection (6) of section
   62  212.20, Florida Statutes, is amended to read:
   63         212.20 Funds collected, disposition; additional powers of
   64  department; operational expense; refund of taxes adjudicated
   65  unconstitutionally collected.—
   66         (6) Distribution of all proceeds under this chapter and s.
   67  202.18(1)(b) and (2)(b) shall be as follows:
   68         (d) The proceeds of all other taxes and fees imposed
   69  pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
   70  and (2)(b) shall be distributed as follows:
   71         1. In any fiscal year, the greater of $500 million, minus
   72  an amount equal to 4.6 percent of the proceeds of the taxes
   73  collected pursuant to chapter 201, or 5.2 percent of all other
   74  taxes and fees imposed pursuant to this chapter or remitted
   75  pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
   76  monthly installments into the General Revenue Fund.
   77         2. After the distribution under subparagraph 1., 8.814
   78  percent of the amount remitted by a sales tax dealer located
   79  within a participating county pursuant to s. 218.61 shall be
   80  transferred into the Local Government Half-cent Sales Tax
   81  Clearing Trust Fund. Beginning July 1, 2003, the amount to be
   82  transferred shall be reduced by 0.1 percent, and the department
   83  shall distribute this amount to the Public Employees Relations
   84  Commission Trust Fund less $5,000 each month, which shall be
   85  added to the amount calculated in subparagraph 3. and
   86  distributed accordingly.
   87         3. After the distribution under subparagraphs 1. and 2.,
   88  0.095 percent shall be transferred to the Local Government Half
   89  cent Sales Tax Clearing Trust Fund and distributed pursuant to
   90  s. 218.65.
   91         4. After the distributions under subparagraphs 1., 2., and
   92  3., 2.0440 percent of the available proceeds shall be
   93  transferred monthly to the Revenue Sharing Trust Fund for
   94  Counties pursuant to s. 218.215.
   95         5. After the distributions under subparagraphs 1., 2., and
   96  3., 1.3409 percent of the available proceeds shall be
   97  transferred monthly to the Revenue Sharing Trust Fund for
   98  Municipalities pursuant to s. 218.215. If the total revenue to
   99  be distributed pursuant to this subparagraph is at least as
  100  great as the amount due from the Revenue Sharing Trust Fund for
  101  Municipalities and the former Municipal Financial Assistance
  102  Trust Fund in state fiscal year 1999-2000, no municipality shall
  103  receive less than the amount due from the Revenue Sharing Trust
  104  Fund for Municipalities and the former Municipal Financial
  105  Assistance Trust Fund in state fiscal year 1999-2000. If the
  106  total proceeds to be distributed are less than the amount
  107  received in combination from the Revenue Sharing Trust Fund for
  108  Municipalities and the former Municipal Financial Assistance
  109  Trust Fund in state fiscal year 1999-2000, each municipality
  110  shall receive an amount proportionate to the amount it was due
  111  in state fiscal year 1999-2000.
  112         6. Of the remaining proceeds:
  113         a. In each fiscal year, the sum of $29,915,500 shall be
  114  divided into as many equal parts as there are counties in the
  115  state, and one part shall be distributed to each county. The
  116  distribution among the several counties must begin each fiscal
  117  year on or before January 5th and continue monthly for a total
  118  of 4 months. If a local or special law required that any moneys
  119  accruing to a county in fiscal year 1999-2000 under the then
  120  existing provisions of s. 550.135 be paid directly to the
  121  district school board, special district, or a municipal
  122  government, such payment must continue until the local or
  123  special law is amended or repealed. The state covenants with
  124  holders of bonds or other instruments of indebtedness issued by
  125  local governments, special districts, or district school boards
  126  before July 1, 2000, that it is not the intent of this
  127  subparagraph to adversely affect the rights of those holders or
  128  relieve local governments, special districts, or district school
  129  boards of the duty to meet their obligations as a result of
  130  previous pledges or assignments or trusts entered into which
  131  obligated funds received from the distribution to county
  132  governments under then-existing s. 550.135. This distribution
  133  specifically is in lieu of funds distributed under s. 550.135
  134  before July 1, 2000.
  135         b. The department shall distribute $166,667 monthly
  136  pursuant to s. 288.1162 to each applicant certified as a
  137  facility for a new or retained professional sports franchise
  138  pursuant to s. 288.1162. Up to $41,667 shall be distributed
  139  monthly by the department to each certified applicant as defined
  140  in s. 288.11621 for a facility for a spring training franchise.
  141  However, not more than $416,670 may be distributed monthly in
  142  the aggregate to all certified applicants for facilities for
  143  spring training franchises. Distributions begin 60 days after
  144  such certification and continue for not more than 30 years,
  145  except as otherwise provided in s. 288.11621. A certified
  146  applicant identified in this sub-subparagraph may not receive
  147  more in distributions than expended by the applicant for the
  148  public purposes provided for in s. 288.1162(5) or s.
  149  288.11621(3).
  150         c. Beginning 30 days after notice by the Department of
  151  Economic Opportunity to the Department of Revenue that an
  152  applicant has been certified as the professional golf hall of
  153  fame pursuant to s. 288.1168 and is open to the public, $166,667
  154  shall be distributed monthly, for up to 300 months, to the
  155  applicant.
  156         d. Beginning 30 days after notice by the Department of
  157  Economic Opportunity to the Department of Revenue that the
  158  applicant has been certified as the International Game Fish
  159  Association World Center facility pursuant to s. 288.1169, and
  160  the facility is open to the public, $83,333 shall be distributed
  161  monthly, for up to 168 months, to the applicant. This
  162  distribution is subject to reduction pursuant to s. 288.1169. A
  163  lump sum payment of $999,996 shall be made, after certification
  164  and before July 1, 2000.
  165         e. The department shall distribute up to $83,333 $55,555
  166  monthly to each certified applicant as defined in s. 288.11631
  167  for a facility used by a single spring training franchise, or up
  168  to $166,667 $111,110 monthly to each certified applicant as
  169  defined in s. 288.11631 for a facility used by more than one
  170  spring training franchise. Monthly distributions begin 60 days
  171  after such certification or July 1, 2016, whichever is later,
  172  and continue for not more than 20 30 years to each certified
  173  applicant as defined in s. 288.11631 for a facility used by a
  174  single spring training franchise or not more than 25 years to
  175  each certified applicant as defined in s. 288.11631 for a
  176  facility used by more than one spring training franchise, except
  177  as otherwise provided in s. 288.11631. A certified applicant
  178  identified in this sub-subparagraph may not receive more in
  179  distributions than expended by the applicant for the public
  180  purposes provided in s. 288.11631(3).
  181         f. Beginning 45 days after notice by the Department of
  182  Economic Opportunity to the Department of Revenue that an
  183  applicant has been approved by the Legislature and certified by
  184  the Department of Economic Opportunity under s. 288.11625, the
  185  department shall distribute each month an amount equal to one
  186  twelfth of the annual distribution amount certified by the
  187  Department of Economic Opportunity for the applicant. The
  188  department may not distribute more than $6 million in the 2014
  189  2015 fiscal year and more than $13 million annually thereafter
  190  under this sub-subparagraph.
  191         7. All other proceeds must remain in the General Revenue
  192  Fund.
  193         Section 2. Subsections (2) and (3) of section 218.64,
  194  Florida Statutes, are amended to read:
  195         218.64 Local government half-cent sales tax; uses;
  196  limitations.—
  197         (2) Municipalities shall expend their portions of the local
  198  government half-cent sales tax only for municipality-wide
  199  programs, for reimbursing the state as required by a contract
  200  pursuant to s. 288.11625(7), or for municipality-wide property
  201  tax or municipal utility tax relief. All utility tax rate
  202  reductions afforded by participation in the local government
  203  half-cent sales tax shall be applied uniformly across all types
  204  of taxed utility services.
  205         (3) Subject to ordinances enacted by the majority of the
  206  members of the county governing authority and by the majority of
  207  the members of the governing authorities of municipalities
  208  representing at least 50 percent of the municipal population of
  209  such county, counties may use up to $3 $2 million annually of
  210  the local government half-cent sales tax allocated to that
  211  county for funding for any of the following purposes applicants:
  212         (a) Funding a certified applicant as a facility for a new
  213  or retained professional sports franchise under s. 288.1162 or a
  214  certified applicant as defined in s. 288.11621 for a facility
  215  for a spring training franchise. It is the Legislature’s intent
  216  that the provisions of s. 288.1162, including, but not limited
  217  to, the evaluation process by the Department of Economic
  218  Opportunity except for the limitation on the number of certified
  219  applicants or facilities as provided in that section and the
  220  restrictions set forth in s. 288.1162(8), shall apply to an
  221  applicant’s facility to be funded by local government as
  222  provided in this subsection.
  223         (b) Funding a certified applicant as a “motorsport
  224  entertainment complex,” as provided for in s. 288.1171. Funding
  225  for each franchise or motorsport complex shall begin 60 days
  226  after certification and shall continue for not more than 30
  227  years.
  228         (c) Reimbursing the state as required by a contract entered
  229  into under s. 288.11625(7).
  230         Section 3. Paragraph (d) is added to subsection (2) of
  231  section 288.0001, Florida Statutes, to read:
  232         288.0001 Economic Development Programs Evaluation.—The
  233  Office of Economic and Demographic Research and the Office of
  234  Program Policy Analysis and Government Accountability (OPPAGA)
  235  shall develop and present to the Governor, the President of the
  236  Senate, the Speaker of the House of Representatives, and the
  237  chairs of the legislative appropriations committees the Economic
  238  Development Programs Evaluation.
  239         (2) The Office of Economic and Demographic Research and
  240  OPPAGA shall provide a detailed analysis of economic development
  241  programs as provided in the following schedule:
  242         (d) Beginning January 1, 2018, and every 3 years
  243  thereafter, an analysis of the Sports Development Program
  244  established under s. 288.11625.
  245         Section 4. Section 288.11625, Florida Statutes, is created
  246  to read:
  247         288.11625 Sports development.—
  248         (1) ADMINISTRATION.—The department shall serve as the state
  249  agency responsible for screening applicants for state funding
  250  under s. 212.20(6)(d)6.f.
  251         (2) DEFINITIONS.—As used in this section, the term:
  252         (a) “Agreement” means a signed agreement between a unit of
  253  local government and a beneficiary.
  254         (b) “Applicant” means a unit of local government, as
  255  defined in s. 218.369, which is responsible for the
  256  construction, management, or operation of a facility; or an
  257  entity that is responsible for the construction, management, or
  258  operation of a facility if a unit of local government holds
  259  title to the underlying property on which the facility is
  260  located.
  261         (c) “Beneficiary” means a professional sports franchise of
  262  the National Football League, the National Hockey League, the
  263  National Basketball Association, the National League or American
  264  League of Major League Baseball, the National Association of
  265  Professional Baseball Leagues, Major League Soccer, the North
  266  American Soccer League, the Professional Rodeo Cowboys
  267  Association, the promoter or host of a signature event
  268  administered by Breeders’ Cup Limited, or the promoter of a
  269  signature event sanctioned by the National Association for Stock
  270  Car Auto Racing. A beneficiary may also be an applicant under
  271  this section.
  272         (d) “Facility” means a structure primarily used to host
  273  games or events held by a beneficiary and does not include any
  274  portion used to provide transient lodging.
  275         (e) “Project” means a proposed construction,
  276  reconstruction, renovation, or improvement of a facility or the
  277  proposed acquisition of land to construct a new facility and
  278  construction of improvements to state-owned land necessary for
  279  the efficient use of the facility.
  280         (f) “Signature event” means a professional sports event
  281  with significant export factor potential. For purposes of this
  282  paragraph, the term “export factor” means the attraction of
  283  economic activity or growth into the state which otherwise would
  284  not have occurred. Examples of signature events may include, but
  285  are not limited to:
  286         1. National Football League Super Bowls.
  287         2. Professional sports All-Star games.
  288         3. International sporting events and tournaments.
  289         4. Professional motorsports events.
  290         5. The establishment of a new professional sports franchise
  291  in this state.
  292         (g) “State sales taxes generated by sales at the facility”
  293  means state sales taxes imposed under chapter 212 and generated
  294  by admissions to the facility; parking on property owned or
  295  controlled by the beneficiary or the applicant; team operations
  296  and necessary leases; sales by the beneficiary; sales by other
  297  vendors at the facility; and ancillary uses, including, but not
  298  limited to, team stores, museums, restaurants, retail, lodging,
  299  and commercial uses from economic development generated by the
  300  beneficiary or facility as determined by the Department of
  301  Economic Opportunity.
  302         (3) PURPOSE.—The purpose of this section is to provide
  303  applicants state funding under s. 212.20(6)(d)6.f. for the
  304  public purpose of constructing, reconstructing, renovating, or
  305  improving a facility.
  306         (4) APPLICATION AND APPROVAL PROCESS.—
  307         (a) The department shall establish the procedures and
  308  application forms deemed necessary pursuant to the requirements
  309  of this section. The department may notify an applicant of any
  310  additional required or incomplete information necessary to
  311  evaluate an application.
  312         (b) The annual application period is from June 1 through
  313  November 1.
  314         (c) Within 60 days after receipt of a completed
  315  application, the department shall complete its evaluation of the
  316  application as provided under subsection (5) and notify the
  317  applicant in writing of the department’s decision to recommend
  318  approval of the applicant by the Legislature or to deny the
  319  application.
  320         (d) By each February 1, the department shall rank the
  321  applicants and provide to the Legislature the list of the
  322  recommended applicants in ranked order of projects most likely
  323  to positively impact the state based on criteria established
  324  under this section. The list must include the department’s
  325  evaluation of the applicant.
  326         (e) A recommended applicant’s request for funding must be
  327  approved by the Legislature in the General Appropriations Act or
  328  a conforming bill for the General Appropriations Act.
  329         1. An application by a unit of local government which is
  330  approved by the Legislature and subsequently certified by the
  331  department remains certified for the duration of the
  332  beneficiary’s agreement with the applicant or for 30 years,
  333  whichever is less, provided the certified applicant has an
  334  agreement with a beneficiary at the time of initial
  335  certification by the department.
  336         2. An application by a beneficiary or other applicant which
  337  is approved by the Legislature and subsequently certified by the
  338  department remains certified for the duration of the
  339  beneficiary’s agreement with the unit of local government that
  340  owns the underlying property or for 30 years, whichever is less,
  341  provided the certified applicant has an agreement with the unit
  342  of local government at the time of initial certification by the
  343  department.
  344         3. An applicant that is previously certified pursuant to
  345  this section does not need legislative approval each year to
  346  receive state funding.
  347         (f) An applicant that is recommended by the department but
  348  not approved by the Legislature may reapply and shall update any
  349  information in the original application as required by the
  350  department.
  351         (g) The department may recommend no more than one
  352  distribution under this section for any applicant, facility, or
  353  beneficiary at a time.
  354         (h) An application submitted either by a first-time
  355  applicant whose project exceeds $300 million and commenced on
  356  the facility’s existing site before January 1, 2014, or by a
  357  beneficiary that has completed the terms of a previous agreement
  358  for distributions under chapter 212 for an existing facility
  359  shall be considered an application for a new facility for
  360  purposes that include, but are not limited to, incremental and
  361  baseline tax calculations.
  362         (5) EVALUATION PROCESS.—
  363         (a) Before recommending an applicant to receive a state
  364  distribution under s. 212.20(6)(d)6.f., the department must
  365  verify that:
  366         1. The applicant or beneficiary is responsible for the
  367  construction, reconstruction, renovation, or improvement of a
  368  facility and obtained at least three bids for the project.
  369         2. If the applicant is not a unit of local government, a
  370  unit of local government holds title to the property on which
  371  the facility and project are located.
  372         3. If the applicant is a unit of local government in whose
  373  jurisdiction the facility will be located, the unit of local
  374  government has an exclusive intent agreement to negotiate in
  375  this state with the beneficiary.
  376         4. A unit of local government in whose jurisdiction the
  377  facility will be located supports the application for state
  378  funds. Such support must be verified by the adoption of a
  379  resolution, after a public hearing, that the project serves a
  380  public purpose.
  381         5. The applicant or beneficiary has not previously
  382  defaulted or failed to meet any statutory requirements of a
  383  previous state-administered sports-related program under s.
  384  288.1162, s. 288.11621, or s. 288.1168. Additionally, the
  385  applicant or beneficiary is not currently receiving state
  386  distributions under s. 212.20 for the facility that is the
  387  subject of the application, unless the applicant demonstrates
  388  that the franchise that applied for a distribution under s.
  389  212.20 no longer plays at the facility that is the subject of
  390  the application.
  391         6. The applicant or beneficiary has sufficiently
  392  demonstrated a commitment to employ residents of this state,
  393  contract with Florida-based firms, and purchase locally
  394  available building materials to the greatest extent possible.
  395         7. If the applicant is a unit of local government, the
  396  applicant has a certified copy of a signed agreement with a
  397  beneficiary for the use of the facility. If the applicant is a
  398  beneficiary, the beneficiary must enter into an agreement with
  399  the department. The applicant’s or beneficiary’s agreement must
  400  also require the following:
  401         a. The beneficiary must reimburse the state for state funds
  402  that have been distributed and will be distributed if the
  403  beneficiary relocates before the agreement expires.
  404         b. The beneficiary must pay for signage or advertising
  405  within the facility. The signage or advertising must be placed
  406  in a prominent location as close to the field of play or
  407  competition as is practicable, must be displayed consistent with
  408  signage or advertising in the same location and of like value,
  409  and must feature Florida advertising approved by the Florida
  410  Tourism Industry Marketing Corporation.
  411         8. The project will commence within 12 months after
  412  receiving state funds or did not commence more than 16 months
  413  before July 1, 2014.
  414         (b) The department shall competitively evaluate and rank
  415  applicants that timely submit applications for state funding
  416  based on their ability to positively impact the state using the
  417  following criteria:
  418         1. The proposed use of state funds.
  419         2. The length of time that a beneficiary has agreed to use
  420  the facility.
  421         3. The percentage of total project funds provided by the
  422  applicant and the percentage of total project funds provided by
  423  the beneficiary, with priority in the evaluation and ranking
  424  given to applications with 50 percent or more of total project
  425  funds provided by the applicant and beneficiary.
  426         4. The number and type of signature events the facility is
  427  likely to attract during the duration of the agreement with the
  428  beneficiary.
  429         5. The anticipated increase in average annual ticket sales
  430  and attendance at the facility due to the project.
  431         6. The potential to attract out-of-state visitors to the
  432  facility.
  433         7. The length of time a beneficiary has been in this state
  434  or partnered with the unit of local government. In order to
  435  encourage new franchises to locate in this state, an application
  436  for a new franchise shall be considered to have a significant
  437  positive impact on the state and shall be given priority in the
  438  evaluation and ranking by the department.
  439         8. The multiuse capabilities of the facility.
  440         9. The facility’s projected employment of residents of this
  441  state, contracts with Florida-based firms, and purchases of
  442  locally available building materials.
  443         10. The amount of private and local financial or in-kind
  444  contributions to the project.
  445         11. The amount of positive advertising or media coverage
  446  the facility generates.
  447         (6) DISTRIBUTION.—
  448         (a) The department shall determine the annual distribution
  449  amount an applicant may receive based on 80 percent of the
  450  average annual new incremental state sales taxes generated by
  451  sales at the facility, as provided under subparagraph (b)2., and
  452  such annual distribution shall be limited by the following:
  453         1. If the total project cost is $200 million or greater,
  454  the annual distribution amount may be up to $3 million.
  455         2. If the total project cost is at least $100 million but
  456  less than $200 million, the annual distribution amount may be up
  457  to $2 million.
  458         3. If the total project cost is less than $100 million, the
  459  annual distribution amount may be up to $1 million.
  460         (b) At the time of initial evaluation and review by the
  461  department pursuant to subsection (5), the applicant must
  462  provide an analysis by an independent certified public
  463  accountant which demonstrates:
  464         1. The amount of state sales taxes generated by sales at
  465  the facility during the 12-month period immediately before the
  466  beginning of the application period. This amount is the
  467  baseline. Notwithstanding any other provision of this section,
  468  for projects with a total cost of more than $300 million which
  469  are at least 90 percent funded by private sources, the baseline
  470  shall be zero for purposes of this section.
  471         2. The expected amount of average annual new incremental
  472  state sales taxes generated by sales at the facility above the
  473  baseline which will be generated as a result of the project.
  474         3. The expected amount of average annual new incremental
  475  state sales taxes generated by sales at the facility must be at
  476  least $500,000 above the baseline for the applicant to be
  477  eligible to receive a distribution under this section.
  478         (c) The independent analysis provided in paragraph (b)
  479  shall be verified by the department.
  480         (d) The Department of Revenue shall begin distributions
  481  within 45 days after notification of initial certification from
  482  the department.
  483         (e) The department shall consult with the Department of
  484  Revenue and the Office of Economic and Demographic Research to
  485  develop a standard calculation for estimating the average annual
  486  new incremental state sales taxes generated by sales at the
  487  facility.
  488         (f) In any 12-month period when total distributions for all
  489  certified applicants reach $13 million, the department may not
  490  certify new distributions for additional applicants. In the
  491  2014-2015 fiscal year, the department may not certify total
  492  distributions of more than $6 million for all certified
  493  applicants.
  494         (7) CONTRACT.—An applicant approved by the Legislature and
  495  certified by the department must enter into a contract with the
  496  department which:
  497         (a) Specifies the terms of the state’s investment.
  498         (b) States the criteria that the certified applicant must
  499  meet in order to remain certified.
  500         (c) Requires the applicant to submit the independent
  501  analysis required under subsection (6) and an annual independent
  502  analysis.
  503         1. The applicant must agree to submit to the department,
  504  beginning 12 months after completion of a project or 12 months
  505  after the first four annual distributions, whichever is earlier,
  506  an annual analysis by an independent certified public accountant
  507  demonstrating the actual amount of new incremental state sales
  508  taxes generated by sales at the facility during the previous 12
  509  month period. The applicant shall certify to the department a
  510  comparison of the actual amount of state sales taxes generated
  511  by sales at the facility during the previous 12-month period to
  512  the baseline under subparagraph (6)(b)1.
  513         2. The applicant must submit the certification within 60
  514  days after the end of the previous 12-month period. The
  515  department shall verify the analysis.
  516         (d) Specifies information that the certified applicant must
  517  report to the department.
  518         (e) Requires the applicant to reimburse the state, after
  519  all distributions have been made, an amount equal to the
  520  difference between the actual new incremental state sales taxes
  521  generated by sales at the facility during the contract and the
  522  total amount of distributions made under s. 212.20(6)(d)6.f. If
  523  any reimbursement is due to the state, such reimbursement must
  524  be made within 90 days after the last distribution under the
  525  contract has been made. If the applicant is unable or unwilling
  526  to reimburse the state for such amount, the department may place
  527  a lien on the applicant’s facility.
  528         1. If the applicant is a municipality or county, it may
  529  reimburse the state from its half-cent sales tax allocation, as
  530  provided in s. 218.64(3).
  531         2. Reimbursements must be sent to the Department of Revenue
  532  for deposit into the General Revenue Fund.
  533         (f) Includes any provisions deemed prudent by the
  534  department.
  535         (8) USE OF FUNDS.—An applicant certified under this section
  536  may use state funds only for the following purposes:
  537         (a) Constructing, reconstructing, renovating, or improving
  538  a facility or reimbursing such costs.
  539         (b) Paying or pledging for the payment of debt service on
  540  bonds issued for the construction or renovation of such
  541  facility.
  542         (c) Funding debt service reserve funds, arbitrage rebate
  543  obligations, or other amounts payable with respect thereto on
  544  bonds issued for the construction or renovation of such
  545  facility.
  546         (d) Reimbursing the costs under paragraphs (b) and (c) or
  547  the refinancing of bonds issued for the construction or
  548  renovation of such facility.
  549         (9) REPORTS.—
  550         (a) On or before November 1 of each year, an applicant
  551  certified under this section and approved to receive state funds
  552  must submit to the department any information required by the
  553  department. The department shall summarize this information for
  554  inclusion in its annual report to the Legislature under
  555  paragraph (4)(d).
  556         (b) Every 5 years after an applicant receives its first
  557  monthly distribution, the department must verify that the
  558  applicant is meeting the program requirements. If the applicant
  559  fails to meet these requirements, the department shall notify
  560  the Governor and the Legislature in its next annual report under
  561  paragraph (4)(d) that the requirements are not being met and
  562  recommend future action. The department shall take into
  563  consideration extenuating circumstances that may have prevented
  564  the applicant from meeting the program requirements, such as
  565  force majeure events or a significant economic downturn.
  566         (10) AUDITS.—The Auditor General may conduct audits
  567  pursuant to s. 11.45 to verify the independent analysis required
  568  under paragraphs (6)(b) and (7)(c) and to verify that the
  569  distributions are expended as required. The Auditor General
  570  shall report the findings to the department. If the Auditor
  571  General determines that the distribution payments are not
  572  expended as required, the Auditor General must notify the
  573  Department of Revenue, which may pursue recovery of
  574  distributions under the laws and rules that govern the
  575  assessment of taxes.
  576         (11) APPLICATION RELATED TO NEW FACILITIES OR PROJECTS
  577  COMMENCED BEFORE JULY 1, 2014.—After May 1, 2014, an applicant
  578  may apply for state funds for a new facility or a project
  579  commenced between March 1, 2013, and July 1, 2014. The
  580  department must review the application and recommend approval to
  581  the Legislature. The Legislative Budget Commission may approve
  582  such applications on or after January 1, 2015. The department
  583  must certify the applicant within 45 days of approval by the
  584  Legislative Budget Commission. State funds may not be
  585  distributed until the department notifies the Department of
  586  Revenue that the applicant was approved by the Legislative
  587  Budget Commission and certified by the department. An applicant
  588  certified under this subsection is subject to the provisions and
  589  requirements of this section. An applicant that fails to meet
  590  the conditions of this subsection may reapply during future
  591  application periods.
  592         (12) REPAYMENT OF DISTRIBUTIONS.—An applicant that is
  593  certified under this section may be subject to repayment of
  594  distributions upon the occurrence of any of the following:
  595         (a) An applicant’s beneficiary has broken the terms of its
  596  agreement with the applicant and relocated from the facility.
  597  The beneficiary must reimburse the state for state funds that
  598  will be distributed if the beneficiary relocates before the
  599  agreement expires.
  600         (b) A determination by the department that an applicant has
  601  submitted information or made a representation that is
  602  determined to be false, misleading, deceptive, or otherwise
  603  untrue. The applicant must reimburse the state for state funds
  604  that will be distributed if such determination is made.
  605         (c)Repayment of distributions must be sent to the
  606  Department of Revenue for deposit into the General Revenue Fund.
  607         (13) HALTING OF PAYMENTS.—The applicant may request in
  608  writing at least 20 days before the next monthly distribution
  609  that the department halt future payments. The department shall
  610  immediately notify the Department of Revenue to halt future
  611  payments.
  612         (14) RULEMAKING.—The department may adopt rules to
  613  implement this section.
  614         Section 5. Paragraphs (a) and (c) of subsection (2) of
  615  section 288.11631, Florida Statutes, are amended, and paragraph
  616  (d) is added to that subsection, to read:
  617         288.11631 Retention of Major League Baseball spring
  618  training baseball franchises.—
  619         (2) CERTIFICATION PROCESS.—
  620         (a) Before certifying an applicant to receive state funding
  621  for a facility for a spring training franchise, the department
  622  must verify that:
  623         1. The applicant is responsible for the construction or
  624  renovation of the facility for a spring training franchise or
  625  holds title to the property on which the facility for a spring
  626  training franchise is located.
  627         2. The applicant has a certified copy of a signed agreement
  628  with a spring training franchise. The signed agreement with a
  629  spring training franchise for the use of a facility must, at a
  630  minimum, be equal to the length of the term of the bonds issued
  631  for the public purpose of constructing or renovating a facility
  632  for a spring training franchise. If no such bonds are issued for
  633  the public purpose of constructing or renovating a facility for
  634  a spring training franchise, the signed agreement with a spring
  635  training franchise for the use of a facility must be for at
  636  least 20 years. Any such agreement with a spring training
  637  franchise for the use of a facility cannot be signed more than 4
  638  years before the expiration of any existing agreement with a
  639  spring training franchise for the use of a facility. However,
  640  any such agreement may be signed at any time before the
  641  expiration of any existing agreement with a spring training
  642  franchise for use of a facility if the applicant has never
  643  received state funding for the facility as a spring training
  644  facility under this section or s. 288.11621 and the facility was
  645  constructed before January 1, 2000. The agreement must also
  646  require the franchise to reimburse the state for state funds
  647  expended by an applicant under this section if the franchise
  648  relocates before the agreement expires; however, if bonds were
  649  issued to construct or renovate a facility for a spring training
  650  franchise, the required reimbursement must be equal to the total
  651  amount of state distributions expected to be paid from the date
  652  the franchise breaks its agreement with the applicant through
  653  the final maturity of the bonds. The agreement may be contingent
  654  on an award of funds under this section and other conditions
  655  precedent.
  656         3. The applicant has made a financial commitment to provide
  657  50 percent or more of the funds required by an agreement for the
  658  construction or renovation of the facility for a spring training
  659  franchise. The commitment may be contingent upon an award of
  660  funds under this section and other conditions precedent.
  661         4. The applicant demonstrates that the facility for a
  662  spring training franchise will attract a paid attendance of at
  663  least 50,000 persons annually to the spring training games.
  664         5. The facility for a spring training franchise is located
  665  in a county that levies a tourist development tax under s.
  666  125.0104.
  667         (c) Each applicant certified on or after July 1, 2013,
  668  shall enter into an agreement with the department which:
  669         1. Specifies the amount of the state incentive funding to
  670  be distributed. The amount of state incentive funding per
  671  certified applicant may not exceed $20 million. However, if a
  672  certified applicant’s facility is used by more than one spring
  673  training franchise, the maximum amount may not exceed $50
  674  million, and the Department of Revenue shall make distributions
  675  to the applicant pursuant to s. 212.20(6)(d)6.e. for not more
  676  than 37 years and 6 months.
  677         2. States the criteria that the certified applicant must
  678  meet in order to remain certified. These criteria must include a
  679  provision stating that the spring training franchise must
  680  reimburse the state for any funds received if the franchise does
  681  not comply with the terms of the contract. If bonds were issued
  682  to construct or renovate a facility for a spring training
  683  franchise, the required reimbursement must be equal to the total
  684  amount of state distributions expected to be paid from the date
  685  the franchise violates the agreement with the applicant through
  686  the final maturity of the bonds.
  687         3. States that the certified applicant is subject to
  688  decertification if the certified applicant fails to comply with
  689  this section or the agreement.
  690         4. States that the department may recover state incentive
  691  funds if the certified applicant is decertified.
  692         5. Specifies the information that the certified applicant
  693  must report to the department.
  694         6. Includes any provision deemed prudent by the department.
  695         (d) If a certified applicant has been certified under this
  696  program for use of its facility by one spring training
  697  franchise, the certified applicant may apply to amend its
  698  certification for use of its facility by more than one spring
  699  training franchise. The certified applicant must submit an
  700  application to amend its original certification that meets the
  701  requirements of this section. The maximum amount of state
  702  incentive funding to be distributed may not exceed $50 million
  703  as provided in subparagraph (c)1. for a certified applicant with
  704  a facility used by more than one spring training franchise,
  705  including any distributions previously received by the certified
  706  applicant under its original certification under this section.
  707  Upon approval of an amended certification, the department shall
  708  notify the Department of Revenue as provided in this section.
  709         Section 6. Section 288.1166, Florida Statutes, is amended
  710  to read:
  711         288.1166 Professional sports facility; designation as
  712  shelter site for the homeless; establishment of local programs.—
  713         (1) A Any professional sports facility constructed with
  714  financial assistance from the state of Florida shall be
  715  designated as a shelter site for the homeless during the period
  716  of a declared federal, state, or local emergency in accordance
  717  with the criteria of locally existing homeless shelter programs
  718  unless:, except when
  719         (a) The facility is otherwise contractually obligated for a
  720  specific event or activity;
  721         (b) The facility is designated or used by the county owning
  722  the facility as a staging area; or
  723         (c) The county owning the facility also owns or operates
  724  homeless assistance centers and the county determines there
  725  exists sufficient capacity to meet the sheltering needs of
  726  homeless persons within the county.
  727         (2) If Should a local program does not exist be in
  728  existence in the facility’s area, such program shall be
  729  established in accordance with normally accepted criteria as
  730  defined by the county or its designee.
  731         Section 7. (1) The executive director of the Department of
  732  Economic Opportunity is authorized, and all conditions are
  733  deemed met, to adopt emergency rules pursuant to ss. 120.536(1)
  734  and 120.54(4), Florida Statutes, for the purpose of implementing
  735  this act.
  736         (2) Notwithstanding any provision of law, such emergency
  737  rules shall remain in effect for 6 months after the date adopted
  738  and may be renewed during the pendency of procedures to adopt
  739  permanent rules addressing the subject of the emergency rules.
  740         (3) This section expires July 1, 2015.
  741         Section 8. This act shall take effect upon becoming a law.