Florida Senate - 2021 SB 12-A By Senator Hutson 7-00007-21A 202112A__ 1 A bill to be entitled 2 An act relating to taxes; amending s. 849.089, F.S.; 3 revising legislative intent; revising the definition 4 of the term “net proceeds”; requiring bingo operators 5 to pay a specified tax relating to monthly gross 6 receipts; providing requirements for the tax payments; 7 requiring bingo operators to file monthly reports 8 containing specified information; providing civil and 9 administrative penalties for failing to make the 10 required tax payments; providing requirements for 11 certain funds deposited into the Pari-mutuel Wagering 12 Trust Fund; providing a contingent effective date. 13 14 Be It Enacted by the Legislature of the State of Florida: 15 16 Section 1. Subsection (1), paragraph (l) of subsection (2), 17 and subsection (11) of section 849.089, Florida Statutes, as 18 created by SB 10A, are amended to read: 19 849.089 Bingo games and instant bingo authorized in 20 licensed pari-mutuel facilities.— 21 (1) LEGISLATIVE INTENT.—It is the intent of the Legislature 22 to provide additional entertainment choices for the residents of 23 and visitors to this state, promote tourism in this state, 24 provide additional state revenues, and provide contributions for 25 nonprofit organizations through the authorization of bingo games 26 and instant bingo at licensed pari-mutuel facilities in this 27 state. To ensure public confidence in the integrity of bingo 28 games and instant bingo, this section is designed to strictly 29 regulate the facilities, persons, and procedures related to 30 bingo games and instant bingo. 31 (2) DEFINITIONS.—As used in this section, the term: 32 (l) “Net proceeds” means the total amount of gross receipts 33 received by a bingo operator from conducting bingo games and 34 instant bingo less direct operating expenses related to 35 conducting such games, including labor costs, gross receipts 36 taxes imposed by this section on bingo activities, contributions 37 to nonprofit organizations pursuant to paragraph (11)(a), and 38 reasonable promotional costs, but excluding officer and director 39 compensation, interest on capital debt, legal fees, real estate 40 taxes, bad debts, contributions or donations, or overhead and 41 depreciation expenses not directly related to conducting bingo 42 games or instant bingo. 43 (11) GROSS RECEIPTS TAX; CONTRIBUTIONS TO NONPROFIT 44 ORGANIZATIONS AND OTHER PAYMENTS.— 45 (a) As a condition of licensure, a bingo operator must 46 contribute the entire net proceeds received from bingo games and 47 instant bingo on at least 21 calendar days each year to one or 48 more nonprofit organizations chosen by the bingo operator. A 49 bingo operator shall report such contributions to the division 50 in the format prescribed by the division, including, but not 51 limited to, the amounts and dates of such contributions and the 52 organizations to whom such contributions were made. 53 (b) Each bingo operator shall pay a tax to the state of 10 54 percent of the bingo operator’s monthly gross receipts. 55 (c) Each bingo operator shall pay the gross receipts tax 56 imposed by this subsection to the division. The division shall 57 deposit the sums of such taxes with the Chief Financial Officer, 58 one-half being credited to the Pari-mutuel Wagering Trust Fund 59 and one-half being credited to the General Revenue Fund. Such 60 payments shall be remitted to the division on the 5th day of 61 each calendar month for taxes imposed for the preceding month’s 62 bingo activities. Bingo operators shall file a report under oath 63 by the 5th day of each calendar month for all taxes remitted 64 during the preceding calendar month. Such report must, under 65 oath, indicate the total of all admissions, the bingo activities 66 for the preceding calendar month, and any other information as 67 may be required by the division. 68 (d) A licensee who fails to make the payments required 69 under paragraph (b) violates this section and is subject to a 70 civil penalty of up to $1,000 for each day the tax payment is 71 not remitted. All penalties imposed and collected must be 72 deposited into the General Revenue Fund. If a licensee fails to 73 pay penalties imposed by order of the division under this 74 paragraph, the division may suspend or revoke the bingo 75 operator’s license or deny issuance of any further license to 76 the bingo operator. 77 (e) Bingo games and instant bingo are deemed an accessory 78 use to a licensed pari-mutuel operation and, except as provided 79 in chapter 550, a municipality, county, or political subdivision 80 may not assess or collect any license tax, sales tax, or excise 81 tax on such bingo games or instant bingo. 82 (f) All moneys deposited into the Pari-mutuel Wagering 83 Trust Fund pursuant to this section shall be used and 84 distributed in the manner specified in s. 550.135(1) and (2). 85 However, bingo tax revenues must be kept separate from pari 86 mutuel tax revenues and may not be used for making the 87 disbursement to counties provided in former s. 550.135(1). 88 Section 2. This act shall take effect on the same date that 89 SB 10A or similar legislation takes effect, if such legislation 90 is adopted in the same legislative session or an extension 91 thereof and becomes a law.