Florida Senate - 2024 CS for SB 804
By the Appropriations Committee on Agriculture, Environment, and
General Government; and Senator Hutson
601-03147-24 2024804c1
1 A bill to be entitled
2 An act relating gaming licenses and permits; creating
3 s. 16.717, F.S.; authorizing the Florida Gaming
4 Control Commission to deny an application for
5 licensure of, or suspend or revoke the license of, any
6 person who falsely swears under oath or affirmation to
7 certain material statements on his or her application
8 for a license; providing that such persons are subject
9 to other applicable penalties; creating s. 16.718,
10 F.S.; requiring applicants for licenses and licensees
11 to notify the commission of certain contact
12 information and of any change in such contact
13 information and providing penalties for failure to
14 comply; providing that delivery of correspondence to
15 the licensee’s or applicant’s e-mail or mailing
16 address on record with the commission constitutes
17 sufficient notice for official communications,
18 including administrative complaints or other documents
19 setting forth intended or final agency action;
20 providing discretion to the commission in the method
21 of service of such correspondence; amending s.
22 550.01215, F.S.; revising the timeframe during which a
23 permitholder is required to annually file an
24 application for an operating license for a pari-mutuel
25 facility during the next state fiscal year; revising
26 the date by which the commission is required to issue
27 such license; revising the deadline for application
28 amendments; revising the deadline date for the
29 commission to issue a license; authorizing, rather
30 than requiring, the commission to take into
31 consideration the impact of such change on state
32 revenues when determining whether to change a
33 performance date; authorizing, rather than requiring,
34 the commission to take specified actions on a
35 permitholder’s license; deleting a provision giving
36 permitholders the right to apply for a license for
37 performances that have been vacated, abandoned, or
38 will not be used by another permitholder; making
39 technical changes; amending ss. 550.0351 and 550.054,
40 F.S.; conforming provisions to changes made by the
41 act; amending s. 550.0951, F.S.; making technical
42 changes; removing obsolete language; reenacting and
43 amending s. 550.09515, F.S.; removing obsolete
44 language; amending s. 550.105, F.S.; expanding the
45 commission’s authority to deny, revoke, suspend, or
46 place conditions on certain licenses; authorizing the
47 commission to summarily suspend a license when a
48 person has been subject to a provisional suspension or
49 period of ineligibility imposed by the federal
50 Horseracing Integrity and Safety Authority related to
51 the finding of a prohibited substance in an animal’s
52 hair or bodily fluids; providing that any suspension
53 imposed expires at the same time the Horseracing
54 Integrity and Safety Authority’s provisional
55 suspension or period of ineligibility expires;
56 requiring the commission to offer a licensee a
57 postsuspension hearing within a specified timeframe;
58 providing a burden of proof for such hearings;
59 providing a standard of review for the commission for
60 such appeals; amending s. 550.125, F.S.; revising
61 requirements for maintaining certain financial records
62 and applying such requirements to all, rather than
63 specified, pari-mutuel wagering permitholders;
64 reenacting and amending s. 550.3551, F.S.; authorizing
65 a licensed horse track to receive broadcasts of
66 horseraces conducted at horse racetracks outside this
67 state if certain conditions are met; amending s.
68 550.505, F.S.; revising the timeframe for nonwagering
69 permitholders to apply for a nonwagering license;
70 requiring permitholders to demonstrate that locations
71 designated for nonwagering horseracing are available
72 for such use; revising the date by which the
73 commission is required to issue certain nonwagering
74 licenses; authorizing the commission to extend a
75 certain nonwagering license for a specified timeframe;
76 amending s. 550.5251, F.S.; revising the timeframes
77 for when a thoroughbred permitholder must file with
78 the commission an application for a license to conduct
79 thoroughbred racing meetings, for when the commission
80 must issue such licenses, and for when the
81 permitholder may request changes in its application to
82 conduct performances; amending s. 551.104, F.S.;
83 removing obsolete language; requiring that audits of
84 licensees’ receipts and distributions of slot machine
85 revenues be conducted by a certified public accountant
86 licensed under ch. 473, F.S.; revising the timeframe
87 within which such audits must be filed with the
88 commission; amending s. 551.107, F.S.; authorizing the
89 waiver of required action on the part of the
90 commission under certain circumstances; reenacting ss.
91 212.04(2)(c), 550.0351(4), 550.09511(2), 550.09512(4),
92 550.09514(1) and (2)(e), 550.09516(3), 550.135(1),
93 550.1625(2), 550.26352(3)-(6), and 550.375(4), F.S.,
94 relating to admissions taxes and rates, charity racing
95 days, jai alai taxes, harness horse taxes, greyhound
96 dogracing taxes and purse requirements, thoroughbred
97 racing permitholders, daily licensing fees collected
98 from pari-mutuel racing, dogracing taxes, authorizing
99 Breeders’ Cup Meet pools, and operating certain
100 harness tracks, respectively, to incorporate the
101 amendment made to s. 550.0951, F.S., in references
102 thereto; providing an effective date.
103
104 Be It Enacted by the Legislature of the State of Florida:
105
106 Section 1. Section 16.717, Florida Statutes, is created to
107 read:
108 16.717 Florida Gaming Control Commission; penalties for
109 false oath or affirmation of applicants for licensure;
110 licensees.—The commission may deny the application of, or
111 suspend or revoke the license of, any person who submits an
112 application for licensure upon which application the person has
113 falsely sworn, in a signed oath or affirmation, to a material
114 statement, including, but not limited to, the criminal history
115 of the applicant or licensee. Additionally, the person is
116 subject to any other penalties provided by law.
117 Section 2. Section 16.718, Florida Statutes, is created to
118 read:
119 16.718 Florida Gaming Control Commission; notification of
120 applicants’ or licensees’ addresses and place of employment;
121 service.—
122 (1) Each applicant for a license with the commission and
123 each licensee of the commission is responsible for notifying the
124 commission in writing of the applicant’s or licensee’s current
125 mailing address, e-mail address, and place of employment. An
126 applicant’s failure to notify the commission constitutes a
127 violation of this section, and the applicant’s application may
128 be denied. A licensee’s failure to notify the commission of any
129 change to the e-mail or mailing address of record constitutes a
130 violation of this section, and the licensee may be disciplined
131 by the commission as described in s. 550.0251(10).
132 (2) Notwithstanding any provision of law to the contrary,
133 service by e-mail to an applicant’s or licensee’s e-mail address
134 of record with the commission constitutes sufficient notice to
135 the applicant or licensee for any official communication. The
136 commission may, in its discretion, provide service for any
137 official communication by regular mail to an applicant’s or
138 licensee’s last known mailing address. The commission is not
139 required to provide service by both e-mail and regular mail.
140 (3) Notwithstanding any provision of law to the contrary,
141 when an administrative complaint or other document setting forth
142 intended or final agency action is to be served on an applicant
143 or a licensee, the commission is only required to provide
144 service by e-mail to the applicant’s or licensee’s e-mail
145 address on record with the commission. E-mail service
146 constitutes sufficient notice to the person or persons upon whom
147 an administrative complaint or any other document setting forth
148 intended or final agency action is served. The commission may,
149 in its discretion, provide service of an administrative
150 complaint or any other documents setting forth intended or final
151 agency action by regular mail to an applicant’s or licensee’s
152 last known mailing address. The commission is not required to
153 provide service by both e-mail and regular mail.
154 Section 3. Subsections (1), (3), (4), and (5) of section
155 550.01215, Florida Statutes, are amended to read:
156 550.01215 License application; periods of operation;
157 license fees; bond.—
158 (1) Each permitholder shall annually, during the period
159 between January December 15 and February January 4, file in
160 writing with the commission its application for an operating
161 license for a pari-mutuel facility for the conduct of pari
162 mutuel wagering during the next state fiscal year, including
163 intertrack and simulcast race wagering. Each application for
164 live performances must specify the number, dates, and starting
165 times of all live performances that the permitholder intends to
166 conduct. It must also specify which performances will be
167 conducted as charity or scholarship performances.
168 (a) Each application for an operating license also must
169 include:
170 1. For each permitholder, whether the permitholder intends
171 to accept wagers on intertrack or simulcast events.
172 2. For each permitholder that elects to operate a cardroom,
173 the dates and periods of operation the permitholder intends to
174 operate the cardroom.
175 3. For each thoroughbred racing permitholder that elects to
176 receive or rebroadcast out-of-state races, the dates for all
177 performances that the permitholder intends to conduct.
178 (b)1. A greyhound permitholder may not conduct live racing.
179 A jai alai permitholder, harness horse racing permitholder, or
180 quarter horse racing permitholder may elect not to conduct live
181 racing or games. A thoroughbred permitholder must conduct live
182 racing. A greyhound permitholder, jai alai permitholder, harness
183 horse racing permitholder, or quarter horse racing permitholder
184 that does not conduct live racing or games retains its permit;
185 is a pari-mutuel facility as defined in s. 550.002(23); if such
186 permitholder has been issued a slot machine license, the
187 facility where such permit is located remains an eligible
188 facility as defined in s. 551.102(4), continues to be eligible
189 for a slot machine license pursuant to s. 551.104(3), and is
190 exempt from ss. 551.104(4)(c) and (10) and 551.114(2); is
191 eligible, but not required, to be a guest track and, if the
192 permitholder is a harness horse racing permitholder, to be a
193 host track for purposes of intertrack wagering and simulcasting
194 pursuant to ss. 550.3551, 550.615, 550.625, and 550.6305; and
195 remains eligible for a cardroom license.
196 2. A permitholder or licensee may not conduct live
197 greyhound racing or dogracing in connection with any wager for
198 money or any other thing of value in the state. The commission
199 may deny, suspend, or revoke any permit or license under this
200 chapter if a permitholder or licensee conducts live greyhound
201 racing or dogracing in violation of this subparagraph. In
202 addition to, or in lieu of, denial, suspension, or revocation of
203 such permit or license, the commission may impose a civil
204 penalty of up to $5,000 against the permitholder or licensee for
205 a violation of this subparagraph. All penalties imposed and
206 collected must be deposited with the Chief Financial Officer to
207 the credit of the General Revenue Fund.
208 (c) Permitholders may amend their applications through
209 March February 28.
210 (d) Notwithstanding any other provision of law, other than
211 a permitholder issued a permit pursuant to s. 550.3345, a pari
212 mutuel permitholder may not be issued an operating license for
213 the conduct of pari-mutuel wagering, slot machine gaming, or the
214 operation of a cardroom if the permitholder did not hold an
215 operating license for the conduct of pari-mutuel wagering for
216 fiscal year 2020-2021. This paragraph does not apply to a
217 purchaser, transferee, or assignee holding a valid permit for
218 the conduct of pari-mutuel wagering approved pursuant to s.
219 550.054(15)(a).
220 (3) The commission shall issue each license no later than
221 April March 15. Each permitholder shall operate all performances
222 at the date and time specified on its license. The commission
223 shall have the authority to approve minor changes in racing
224 dates after a license has been issued. The commission may
225 approve changes in performance racing dates after a license has
226 been issued when there is no objection from any operating
227 permitholder that is conducting live racing or games and that is
228 located within 50 miles of the permitholder requesting the
229 changes in operating dates. In the event of an objection, the
230 commission shall approve or disapprove the change in operating
231 dates based upon the impact on operating permitholders located
232 within 50 miles of the permitholder requesting the change in
233 operating dates. In making the determination to change
234 performance racing dates, the commission may shall take into
235 consideration the impact of such changes on state revenues.
236 (4) In the event that a permitholder fails to operate all
237 performances specified on its license at the date and time
238 specified, the commission may shall hold a hearing to determine
239 whether to fine or suspend the permitholder’s license, unless
240 such failure was the direct result of fire, strike, war,
241 hurricane, pandemic, or other disaster or event beyond the
242 ability of the permitholder to control. Financial hardship to
243 the permitholder shall not, in and of itself, constitute just
244 cause for failure to operate all performances on the dates and
245 at the times specified.
246 (5) In the event that performances licensed to be operated
247 by a permitholder are vacated, abandoned, or will not be used
248 for any reason, any permitholder shall be entitled, pursuant to
249 rules adopted by the commission, to apply to conduct
250 performances on the dates for which the performances have been
251 abandoned. The commission shall issue an amended license for all
252 such replacement performances which have been requested in
253 compliance with this chapter and commission rules.
254 Section 4. Section 550.0351, Florida Statutes, is amended
255 to read:
256 550.0351 Charity racing days.—
257 (1) The commission shall, upon the request of a
258 permitholder, authorize each horseracing permitholder and jai
259 alai permitholder up to five charity or scholarship days in
260 addition to the regular racing days authorized by law.
261 (2) The proceeds of charity performances shall be paid to
262 qualified beneficiaries selected by the permitholders from an
263 authorized list of charities on file with the commission.
264 Eligible charities include any charity that provides evidence of
265 compliance with the provisions of chapter 496 and evidence of
266 possession of a valid exemption from federal taxation issued by
267 the Internal Revenue Service. In addition, the authorized list
268 must include the Racing Scholarship Trust Fund, the Historical
269 Resources Operating Trust Fund, major state and private
270 institutions of higher learning, and Florida community colleges.
271 (3) The permitholder shall, within 120 days after the
272 conclusion of its fiscal year, pay to the authorized charities
273 the total of all profits derived from the operation of the
274 charity day performances conducted. If charity days are operated
275 on behalf of another permitholder pursuant to law, the
276 permitholder entitled to distribute the proceeds shall
277 distribute the proceeds to charity within 30 days after the
278 actual receipt of the proceeds.
279 (4) The total of all profits derived from the conduct of a
280 charity day performance must include all revenues derived from
281 the conduct of that racing performance, including all state
282 taxes that would otherwise be due to the state, except that the
283 daily license fee as provided in s. 550.0951(1) and the breaks
284 for the promotional trust funds as provided in s. 550.2625(3),
285 (4), (5), (7), and (8) shall be paid to the commission. All
286 other revenues from the charity racing performance, including
287 the commissions, breaks, and admissions and the revenues from
288 parking, programs, and concessions, shall be included in the
289 total of all profits.
290 (5) In determining profit, the permitholder may elect to
291 distribute as proceeds only the amount equal to the state tax
292 that would otherwise be paid to the state if the charity day
293 were conducted as a regular or matinee performance.
294 (6)(a) The commission shall authorize one additional
295 scholarship day for horseracing in addition to the regular
296 racing days authorized by law and any additional days authorized
297 by this section, to be conducted at all horse racetracks located
298 in Hillsborough County. The permitholder shall conduct a full
299 schedule of racing on the scholarship day.
300 (b) The funds derived from the operation of the additional
301 scholarship day shall be allocated as provided in this section
302 and paid to Pasco-Hernando Community College.
303 (c) When a charity or scholarship performance is conducted
304 as a matinee performance, the commission may authorize the
305 permitholder to conduct the evening performances of that
306 operation day as a regular performance in addition to the
307 regular operating days authorized by law.
308 (7) In addition to the eligible charities that meet the
309 criteria set forth in this section, a jai alai permitholder is
310 authorized to conduct two additional charity performances each
311 fiscal year for a fund to benefit retired jai alai players. This
312 performance shall be known as the “Retired Jai Alai Players
313 Charity Day.” The administration of this fund shall be
314 determined by rule by the commission.
315 Section 5. Paragraph (a) of subsection (9) of section
316 550.054, Florida Statutes, is amended to read:
317 550.054 Application for permit to conduct pari-mutuel
318 wagering.—
319 (9)(a) After a permit has been granted by the commission
320 and has been ratified and approved by the majority of the
321 electors participating in the election in the county designated
322 in the permit, the commission shall grant to the lawful
323 permitholder, subject to the conditions of this chapter, a
324 license to conduct pari-mutuel operations under this chapter,
325 and, except as provided in s. 550.5251, the commission shall fix
326 annually the time, place, and number of days during which pari
327 mutuel operations may be conducted by the permitholder at the
328 location fixed in the permit and ratified in the election. After
329 the first license has been issued to the holder of a ratified
330 permit for racing in any county, all subsequent annual
331 applications for a license by that permitholder must be
332 accompanied by proof, in such form as the commission requires,
333 that the ratified permitholder still possesses all the
334 qualifications prescribed by this chapter and that the permit
335 has not been recalled at a later election held in the county.
336 Section 6. Subsections (1) and (5) of section 550.0951,
337 Florida Statutes, are amended to read:
338 550.0951 Payment of daily license fee and taxes;
339 penalties.—
340 (1) DAILY LICENSE FEE.—
341 (a) Each person engaged in the business of conducting race
342 meetings or jai alai games under this chapter, hereinafter
343 referred to as the “permitholder,” “licensee,” or “permittee,”
344 shall pay to the commission, for the use of the commission, a
345 daily license fee on each live or simulcast pari-mutuel event of
346 $100 for each horserace and $80 for each dograce and $40 for
347 each jai alai game conducted at a racetrack or fronton licensed
348 under this chapter. In addition to the tax exemption specified
349 in s. 550.09514(1) of $360,000 or $500,000 per greyhound
350 permitholder per state fiscal year, each greyhound permitholder
351 shall receive in the current state fiscal year a tax credit
352 equal to the number of live greyhound races conducted in the
353 previous state fiscal year times the daily license fee specified
354 for each dograce in this subsection applicable for the previous
355 state fiscal year. This tax credit and the exemption in s.
356 550.09514(1) apply shall be applicable to any tax imposed by
357 this chapter or the daily license fees imposed by this chapter
358 except during any charity or scholarship performances conducted
359 pursuant to s. 550.0351. Each permitholder shall pay daily
360 license fees not to exceed $500 per day on any simulcast races
361 or games on which such permitholder accepts wagers regardless of
362 the number of out-of-state events taken or the number of out-of
363 state locations from which such events are taken. This license
364 fee shall be deposited with the Chief Financial Officer to the
365 credit of the Pari-mutuel Wagering Trust Fund.
366 (b) Each permitholder that cannot utilize the full amount
367 of the exemption of $360,000 or $500,000 provided in s.
368 550.09514(1) or the daily license fee credit provided in this
369 section may, after notifying the commission in writing, elect
370 once per state fiscal year on a form provided by the commission
371 to transfer such exemption or credit or any portion thereof to
372 any greyhound permitholder which acts as a host track to such
373 permitholder for the purpose of intertrack wagering. Once an
374 election to transfer such exemption or credit is filed with the
375 commission, it may shall not be rescinded. The commission shall
376 disapprove the transfer when the amount of the exemption or
377 credit or portion thereof is unavailable to the transferring
378 permitholder or when the permitholder who is entitled to
379 transfer the exemption or credit or who is entitled to receive
380 the exemption or credit owes taxes to the state pursuant to a
381 deficiency letter or administrative complaint issued by the
382 commission. Upon approval of the transfer by the commission, the
383 transferred tax exemption or credit is shall be effective for
384 the first performance of the next payment period as specified in
385 subsection (5). The exemption or credit transferred to such host
386 track may be applied by such host track against any taxes
387 imposed by this chapter or daily license fees imposed by this
388 chapter. The greyhound permitholder host track to which such
389 exemption or credit is transferred shall reimburse such
390 permitholder the exact monetary value of such transferred
391 exemption or credit as actually applied against the taxes and
392 daily license fees of the host track. The commission shall
393 ensure that all transfers of exemption or credit are made in
394 accordance with this subsection and has shall have the authority
395 to adopt rules to ensure the implementation of this section.
396 (5) PAYMENT AND DISPOSITION OF FEES AND TAXES.—Payments
397 imposed by this section must shall be paid to the commission.
398 The commission shall deposit these sums with the Chief Financial
399 Officer, to the credit of the Pari-mutuel Wagering Trust Fund,
400 hereby established. The permitholder shall remit to the
401 commission payment for the daily license fee, the admission tax,
402 the tax on handle, and the breaks tax. Such payments shall be
403 remitted by 3 p.m. Wednesday of each week for taxes imposed and
404 collected for the preceding week ending on Sunday. Beginning on
405 July 1, 2012, such payments must shall be remitted by 3 p.m. on
406 the 5th day of each calendar month for taxes imposed and
407 collected for the preceding calendar month. If the 5th day of
408 the calendar month falls on a weekend, payments must shall be
409 remitted by 3 p.m. the first Monday following the weekend.
410 Permitholders shall file a report under oath by the 5th day of
411 each calendar month for all taxes remitted during the preceding
412 calendar month. Such payments must shall be accompanied by a
413 report under oath showing the total of all admissions, the pari
414 mutuel wagering activities for the preceding calendar month, and
415 such other information as may be prescribed by the commission.
416 Section 7. Subsection (7) of section 550.09515, Florida
417 Statutes, is amended, and subsection (4) of that section is
418 reenacted for the purpose of incorporating the amendment made by
419 this act to section 550.0951, Florida Statutes, to read:
420 550.09515 Thoroughbred horse taxes; abandoned interest in a
421 permit for nonpayment of taxes.—
422 (4) In the event that a court of competent jurisdiction
423 determines any of the provisions of this section to be
424 unconstitutional, it is the intent of the Legislature that the
425 provisions contained in this section shall be null and void and
426 that the provisions of s. 550.0951 shall apply to all
427 thoroughbred horse permitholders beginning on the date of such
428 judicial determination. To this end, the Legislature declares
429 that it would not have enacted any of the provisions of this
430 section individually and, to that end, expressly finds them not
431 to be severable.
432 (7) If a thoroughbred permitholder fails to operate all
433 performances on its 2001-2002 license, failure to pay tax on
434 handle for a full schedule of live races for those performances
435 in the 2001-2002 fiscal year does not constitute failure to pay
436 taxes on handle for a full schedule of live races in a fiscal
437 year for the purposes of subsection (3). This subsection may not
438 be construed as forgiving a thoroughbred permitholder from
439 paying taxes on performances conducted at its facility pursuant
440 to its 2001-2002 license other than for failure to operate all
441 performances on its 2001-2002 license. This subsection expires
442 July 1, 2003.
443 Section 8. Paragraphs (a) and (c) of subsection (5) of
444 section 550.105, Florida Statutes, are amended to read:
445 550.105 Occupational licenses of racetrack employees; fees;
446 denial, suspension, and revocation of license; penalties and
447 fines.—
448 (5)(a) The commission may do the following:
449 1. Deny a license to or revoke, suspend, or place
450 conditions upon or restrictions on a license of any person who
451 has been refused a license by any other state racing commission
452 or racing authority or has been subject to a provisional
453 suspension or period of ineligibility by the federal Horseracing
454 Integrity and Safety Authority (HISA), or another such authority
455 designated by the Federal Trade Commission.;
456 2. Deny, suspend, or place conditions on a license of any
457 person who is under suspension, or has unpaid fines in another
458 jurisdiction, or is subject to a provisional suspension or
459 period of ineligibility under HISA.;
460 3. Notwithstanding subparagraph 2. and chapter 120,
461 summarily suspend the occupational license of any person subject
462 to a provisional suspension or period of ineligibility imposed
463 by HISA related to a prohibited substance in an animal’s hair or
464 in its blood, urine, saliva, or any other bodily fluid. Any
465 suspension imposed pursuant to this subparagraph expires on the
466 date that the provisional suspension or period of ineligibility
467 imposed by HISA expires. If an occupational licensee is
468 summarily suspended under this subparagraph, the commission must
469 offer the licensee a postsuspension hearing within 72 hours
470 after commencement of the suspension. The occupational licensee
471 has the burden of proving by clear and convincing evidence that
472 he or she is not subject to a provisional suspension or period
473 of ineligibility imposed by HISA. The standard of review
474 applicable to the commission under this subparagraph is whether
475 the commission’s action was an abuse of discretion
476
477 if the state racing commission or racing authority of such other
478 state or jurisdiction extends to the commission reciprocal
479 courtesy to maintain the disciplinary control.
480 (c) The commission may deny, declare ineligible, or revoke
481 any occupational license if the applicant for such license has
482 been convicted of a felony or misdemeanor in this state, in any
483 other state, or under the laws of the United States, if such
484 felony or misdemeanor is related to gambling or bookmaking, as
485 contemplated in s. 849.25, or involves cruelty to animals. If
486 the applicant establishes that she or he is of good moral
487 character, that she or he has been rehabilitated, and that the
488 crime she or he was convicted of is not related to pari-mutuel
489 wagering and is not a capital offense, the restrictions
490 excluding offenders may be waived by the director of the
491 commission.
492 Section 9. Paragraph (a) of subsection (2) of section
493 550.125, Florida Statutes, is amended to read:
494 550.125 Uniform reporting system; bond requirement.—
495 (2)(a) Each permitholder issued an operating license that
496 conducts race meetings or jai alai exhibitions under this
497 chapter shall keep records that clearly show the total number of
498 admissions and the total amount of money contributed to each
499 pari-mutuel pools, cardroom gross receipts, and slot machine
500 revenues pool on each race or exhibition separately and the
501 amount of money received daily from admission fees and, within
502 120 days after the end of its fiscal year, shall submit to the
503 commission a complete annual report of its accounts, audited by
504 a certified public accountant licensed to practice in this the
505 state.
506 Section 10. Subsection (3) of section 550.3551, Florida
507 Statutes, is amended, and paragraph (b) of subsection (2) and
508 subsection (4) are reenacted to read:
509 550.3551 Transmission of racing and jai alai information;
510 commingling of pari-mutuel pools.—
511 (2) Any horse track or fronton licensed under this chapter
512 may transmit broadcasts of races or games conducted at the
513 enclosure of the licensee to locations outside this state.
514 (b) Wagers accepted by any out-of-state pari-mutuel
515 permitholder or licensed betting system on a race broadcasted
516 under this subsection may be, but are not required to be,
517 included in the pari-mutuel pools of the horse track in this
518 state that broadcasts the race upon which wagers are accepted.
519 The handle, as referred to in s. 550.0951(3), does not include
520 any wagers accepted by an out-of-state pari-mutuel permitholder
521 or licensed betting system, irrespective of whether such wagers
522 are included in the pari-mutuel pools of the Florida
523 permitholder as authorized by this subsection.
524 (3) Any horse track licensed under this chapter may receive
525 broadcasts of horseraces conducted at other horse racetracks
526 located outside this state at the racetrack enclosure of the
527 licensee, if the horse track conducted a full schedule of live
528 racing during the preceding state fiscal year during its racing
529 meet.
530 (a) All broadcasts of horseraces received from locations
531 outside this state must comply with the provisions of the
532 Interstate Horseracing Act of 1978, 92 Stat. 1811, 15 U.S.C. ss.
533 3001 et seq.
534 (b) Wagers accepted at the horse track in this state may
535 be, but are not required to be, included in the pari-mutuel
536 pools of the out-of-state horse track that broadcasts the race.
537 Notwithstanding any contrary provisions of this chapter, if the
538 horse track in this state elects to include wagers accepted on
539 such races in the pari-mutuel pools of the out-of-state horse
540 track that broadcasts the race, from the amount wagered by
541 patrons at the horse track in this state and included in the
542 pari-mutuel pools of the out-of-state horse track, the horse
543 track in this state shall deduct as the takeout from the amount
544 wagered by patrons at the horse track in this state and included
545 in the pari-mutuel pools of the out-of-state horse track a
546 percentage equal to the percentage deducted from the amount
547 wagered at the out-of-state racetrack as is authorized by the
548 laws of the jurisdiction exercising regulatory authority over
549 the out-of-state horse track.
550 (c) All forms of pari-mutuel wagering are allowed on races
551 broadcast under this section, and all money wagered by patrons
552 on such races shall be computed as part of the total amount of
553 money wagered at each racing performance for purposes of
554 taxation under ss. 550.0951, 550.09512, and 550.09515. Section
555 550.2625(2)(a), (b), and (c) does not apply to any money wagered
556 on races broadcast under this section. Similarly, the takeout
557 shall be increased by breaks and uncashed tickets for wagers on
558 races broadcast under this section, notwithstanding any contrary
559 provision of this chapter.
560 (4) Any greyhound permitholder or jai alai permitholder
561 licensed under this chapter may receive at its licensed location
562 broadcasts of dograces or jai alai games conducted at other
563 tracks or frontons located outside the state. All forms of pari
564 mutuel wagering are allowed on dograces or jai alai games
565 broadcast under this subsection. All money wagered by patrons on
566 dograces broadcast under this subsection shall be computed in
567 the amount of money wagered each performance for purposes of
568 taxation under ss. 550.0951 and 550.09511.
569 Section 11. Subsection (3) of section 550.505, Florida
570 Statutes, is amended to read:
571 550.505 Nonwagering permits.—
572 (3)(a) Upon receipt of a nonwagering permit, the
573 permitholder shall apply between January 15 and February 4 must
574 apply to the commission before June 1 of each year for a an
575 annual nonwagering license for the next state fiscal succeeding
576 calendar year. Such application must set forth the days and
577 locations at which the permitholder will conduct nonwagering
578 horseracing, must demonstrate that any location to which the
579 nonwagering license applies is available for such use, and must
580 indicate any changes in ownership or management of the
581 permitholder occurring since the date of application for the
582 prior license.
583 (b) On or before April 15 August 1 of each year, the
584 commission shall issue a license authorizing the nonwagering
585 permitholder to conduct nonwagering horseracing during the next
586 state fiscal succeeding calendar year during the period and for
587 the number of days set forth in the application, subject to all
588 other provisions of this section.
589 (c) The commission may extend a nonwagering license for the
590 2024 calendar year through the 2024-2025 fiscal year upon
591 application for such extension by the nonwagering permitholder
592 conduct an eligibility investigation to determine the
593 qualifications of any new ownership or management interest in
594 the permit.
595 Section 12. Subsection (1) of section 550.5251, Florida
596 Statutes, is amended to read:
597 550.5251 Florida thoroughbred racing; certain permits;
598 operating days.—
599 (1) Each thoroughbred permitholder shall annually, during
600 the period commencing January December 15 of each year and
601 ending February January 4 of the following year, file in writing
602 with the commission its application to conduct one or more
603 thoroughbred racing meetings during the thoroughbred racing
604 season commencing on the following July 1. Each application
605 shall specify the number and dates of all performances that the
606 permitholder intends to conduct during that thoroughbred racing
607 season. On or before April March 15 of each year, the commission
608 shall issue a license authorizing each permitholder to conduct
609 performances on the dates specified in its application. Up to
610 March February 28 of each year, each permitholder may request
611 and shall be granted changes in its application to conduct
612 authorized performances; but thereafter, as a condition
613 precedent to the validity of its license and its right to retain
614 its permit, each permitholder must operate the full number of
615 days authorized on each of the dates set forth in its license.
616 Section 13. Paragraph (b) of subsection (4) and subsection
617 (8) of section 551.104, Florida Statutes, are amended to read:
618 551.104 License to conduct slot machine gaming.—
619 (4) As a condition of licensure and to maintain continued
620 authority for the conduct of slot machine gaming, the slot
621 machine licensee shall:
622 (b) Continue to be in compliance with chapter 550, when
623 where applicable, and maintain the pari-mutuel permit and
624 license in good standing pursuant to the provisions of chapter
625 550. Notwithstanding any contrary provision of law and in order
626 to expedite the operation of slot machines at eligible
627 facilities, any eligible facility shall be entitled within 60
628 days after the effective date of this act to amend its 2006-2007
629 pari-mutuel wagering operating license issued by the commission
630 under ss. 550.0115 and 550.01215. The commission shall issue a
631 new license to the eligible facility to effectuate any approved
632 change.
633 (8) A slot machine licensee shall file with the commission
634 an audit of the receipt and distribution of all slot machine
635 revenues provided by an independent certified public accountant
636 licensed under chapter 473 verifying compliance with all
637 financial and auditing provisions of this chapter and the
638 associated rules adopted under this chapter. The audit must
639 include verification of compliance with all statutes and rules
640 regarding all required records of slot machine operations. Such
641 audit must shall be filed within 120 60 days after the end of
642 the slot machine licensee’s fiscal year completion of the
643 permitholder’s pari-mutuel meet.
644 Section 14. Paragraph (b) of subsection (6) of section
645 551.107, Florida Statutes, is amended to read:
646 551.107 Slot machine occupational license; findings;
647 application; fee.—
648 (6)
649 (b) The commission may deny, revoke, or refuse to renew any
650 slot machine occupational license if the applicant for such
651 license or the licensee has been convicted of a felony or
652 misdemeanor in this state, in any other state, or under the laws
653 of the United States if such felony or misdemeanor is related to
654 gambling or bookmaking as described in s. 849.25. The
655 restrictions authorized in this paragraph may be waived by the
656 commission if the applicant establishes that she or he is of
657 good moral character, that she or he has been rehabilitated, and
658 that the crime she or he was convicted of is not related to slot
659 machine gaming and is not a capital offense.
660 Section 15. For the purpose of incorporating the amendment
661 made by this act to section 550.0951, Florida Statutes, in
662 references thereto, paragraph (c) of subsection (2) of section
663 212.04, Florida Statutes, is reenacted to read:
664 212.04 Admissions tax; rate, procedure, enforcement.—
665 (2)
666 (c) The taxes imposed by this section shall be collected in
667 addition to the admission tax collected pursuant to s. 550.0951,
668 but the amount collected under s. 550.0951 shall not be subject
669 to taxation under this chapter.
670 Section 16. For the purpose of incorporating the amendment
671 made by this act to section 550.0951, Florida Statutes, in a
672 reference thereto, subsection (4) of section 550.0351, Florida
673 Statutes, is reenacted to read:
674 550.0351 Charity racing days.—
675 (4) The total of all profits derived from the conduct of a
676 charity day performance must include all revenues derived from
677 the conduct of that racing performance, including all state
678 taxes that would otherwise be due to the state, except that the
679 daily license fee as provided in s. 550.0951(1) and the breaks
680 for the promotional trust funds as provided in s. 550.2625(3),
681 (4), (5), (7), and (8) shall be paid to the commission. All
682 other revenues from the charity racing performance, including
683 the commissions, breaks, and admissions and the revenues from
684 parking, programs, and concessions, shall be included in the
685 total of all profits.
686 Section 17. For the purpose of incorporating the amendment
687 made by this act to section 550.0951, Florida Statutes, in a
688 reference thereto, subsection (2) of section 550.09511, Florida
689 Statutes, is reenacted to read:
690 550.09511 Jai alai taxes; abandoned interest in a permit
691 for nonpayment of taxes.—
692 (2) Notwithstanding the provisions of s. 550.0951(3)(b),
693 wagering on live jai alai performances shall be subject to the
694 following taxes:
695 (a)1. The tax on handle per performance for live jai alai
696 performances is 4.25 percent of handle per performance. However,
697 when the live handle of a permitholder during the preceding
698 state fiscal year was less than $15 million, the tax shall be
699 paid on the handle in excess of $30,000 per performance per day.
700 2. The tax rate shall be applicable only until the
701 requirements of paragraph (b) are met.
702 (b) At such time as the total of admissions tax, daily
703 license fee, and tax on handle for live jai alai performances
704 paid to the commission by a permitholder during the current
705 state fiscal year exceeds the total state tax revenues from
706 wagering on live jai alai performances paid or due by the
707 permitholder in fiscal year 1991-1992, the permitholder shall
708 pay tax on handle for live jai alai performances at a rate of
709 2.55 percent of the handle per performance for the remainder of
710 the current state fiscal year. For purposes of this section,
711 total state tax revenues on live jai alai wagering in fiscal
712 year 1991-1992 shall include any admissions tax, tax on handle,
713 surtaxes on handle, and daily license fees.
714 (c) If no tax on handle for live jai alai performances were
715 paid to the commission by a jai alai permitholder during the
716 1991-1992 state fiscal year, then at such time as the total of
717 admissions tax, daily license fee, and tax on handle for live
718 jai alai performances paid to the commission by a permitholder
719 during the current state fiscal year exceeds the total state tax
720 revenues from wagering on live jai alai performances paid or due
721 by the permitholder in the last state fiscal year in which the
722 permitholder conducted a full schedule of live games, the
723 permitholder shall pay tax on handle for live jai alai
724 performances at a rate of 3.3 percent of the handle per
725 performance for the remainder of the current state fiscal year.
726 For purposes of this section, total state tax revenues on live
727 jai alai wagering shall include any admissions tax, tax on
728 handle, surtaxes on handle, and daily license fees. This
729 paragraph shall take effect July 1, 1993.
730 (d) A permitholder who obtains a new permit issued by the
731 commission subsequent to the 1991-1992 state fiscal year and a
732 permitholder whose permit has been converted to a jai alai
733 permit under the provisions of this chapter, shall, at such time
734 as the total of admissions tax, daily license fee, and tax on
735 handle for live jai alai performances paid to the commission by
736 the permitholder during the current state fiscal year exceeds
737 the average total state tax revenues from wagering on live jai
738 alai performances for the first 3 consecutive jai alai seasons
739 paid to or due the commission by the permitholder and during
740 which the permitholder conducted a full schedule of live games,
741 pay tax on handle for live jai alai performances at a rate of
742 3.3 percent of the handle per performance for the remainder of
743 the current state fiscal year.
744 (e) The payment of taxes pursuant to paragraphs (b), (c),
745 and (d) shall be calculated and commence beginning the day in
746 which the permitholder is first entitled to the reduced rate
747 specified in this section and the report of taxes required by s.
748 550.0951(5) is submitted to the commission.
749 (f) A jai alai permitholder paying taxes under this section
750 shall retain the breaks and pay an amount equal to the breaks as
751 special prize awards which shall be in addition to the regular
752 contracted prize money paid to jai alai players at the
753 permitholder’s facility. Payment of the special prize money
754 shall be made during the permitholder’s current meet.
755 (g) For purposes of this section, “handle” shall have the
756 same meaning as in s. 550.0951, and shall not include handle
757 from intertrack wagering.
758 Section 18. For the purpose of incorporating the amendment
759 made by this act to section 550.0951, Florida Statutes, in a
760 reference thereto, subsection (4) of section 550.09512, Florida
761 Statutes, is reenacted to read:
762 550.09512 Harness horse taxes; abandoned interest in a
763 permit for nonpayment of taxes.—
764 (4) In the event that a court of competent jurisdiction
765 determines any of the provisions of this section to be
766 unconstitutional, it is the intent of the Legislature that the
767 provisions contained in this section shall be null and void and
768 that the provisions of s. 550.0951 shall apply to all harness
769 horse permitholders beginning on the date of such judicial
770 determination. To this end, the Legislature declares that it
771 would not have enacted any of the provisions of this section
772 individually and, to that end, expressly finds them not to be
773 severable.
774 Section 19. For the purpose of incorporating the amendment
775 made by this act to section 550.0951, Florida Statutes, in
776 references thereto, subsection (1) and paragraph (e) of
777 subsection (2) of section 550.09514, Florida Statutes, are
778 reenacted to read:
779 550.09514 Greyhound dogracing taxes; purse requirements.—
780 (1) Wagering on greyhound racing is subject to a tax on
781 handle for live greyhound racing as specified in s. 550.0951(3).
782 However, each permitholder shall pay no tax on handle until such
783 time as this subsection has resulted in a tax savings per state
784 fiscal year of $360,000. Thereafter, each permitholder shall pay
785 the tax as specified in s. 550.0951(3) on all handle for the
786 remainder of the permitholder’s current race meet. For the three
787 permitholders that conducted a full schedule of live racing in
788 1995, and are closest to another state that authorizes greyhound
789 pari-mutuel wagering, the maximum tax savings per state fiscal
790 year shall be $500,000. The provisions of this subsection
791 relating to tax exemptions shall not apply to any charity or
792 scholarship performances conducted pursuant to s. 550.0351.
793 (2)
794 (e) In addition to the purse requirements of paragraphs
795 (a)-(c), each greyhound permitholder shall pay as purses an
796 amount equal to one-third of the amount of the tax reduction on
797 live and simulcast handle applicable to such permitholder as a
798 result of the reductions in tax rates provided by this act
799 through the amendments to s. 550.0951(3). With respect to
800 intertrack wagering when the host and guest tracks are greyhound
801 permitholders not within the same market area, an amount equal
802 to the tax reduction applicable to the guest track handle as a
803 result of the reduction in tax rate provided by this act through
804 the amendment to s. 550.0951(3) shall be distributed to the
805 guest track, one-third of which amount shall be paid as purses
806 at the guest track. However, if the guest track is a greyhound
807 permitholder within the market area of the host or if the guest
808 track is not a greyhound permitholder, an amount equal to such
809 tax reduction applicable to the guest track handle shall be
810 retained by the host track, one-third of which amount shall be
811 paid as purses at the host track. These purse funds shall be
812 disbursed in the week received if the permitholder conducts at
813 least one live performance during that week. If the permitholder
814 does not conduct at least one live performance during the week
815 in which the purse funds are received, the purse funds shall be
816 disbursed weekly during the permitholder’s next race meet in an
817 amount determined by dividing the purse amount by the number of
818 performances approved for the permitholder pursuant to its
819 annual license, and multiplying that amount by the number of
820 performances conducted each week. The commission shall conduct
821 audits necessary to ensure compliance with this paragraph.
822 Section 20. For the purpose of incorporating the amendment
823 made by this act to section 550.0951, Florida Statutes, in a
824 reference thereto, subsection (3) of section 550.09516, Florida
825 Statutes, is reenacted to read:
826 550.09516 Credit for eligible permitholders conducting
827 thoroughbred racing.—
828 (3) Beginning July 1, 2023, and each July 1 thereafter,
829 each permitholder granted a credit pursuant to this section may
830 apply the credit to the taxes and fees due under ss. 550.0951,
831 550.09515, and 550.3551(3), less any credit received by the
832 permitholder under s. 550.09515(6), and less the amount of state
833 taxes that would otherwise be due to the state for the conduct
834 of charity day performances under s. 550.0351(4). The unused
835 portion of the credit may be carried forward and applied each
836 month as taxes and fees become due. Any unused credit remaining
837 at the end of a fiscal year expires and may not be used.
838 Section 21. For the purpose of incorporating the amendment
839 made by this act to section 550.0951, Florida Statutes, in a
840 reference thereto, subsection (1) of section 550.135, Florida
841 Statutes, is reenacted to read:
842 550.135 Division of moneys derived under this law.—All
843 moneys that are deposited with the Chief Financial Officer to
844 the credit of the Pari-mutuel Wagering Trust Fund shall be
845 distributed as follows:
846 (1) The daily license fee revenues collected pursuant to s.
847 550.0951(1) shall be used to fund the operating cost of the
848 commission; however, other collections in the Pari-mutuel
849 Wagering Trust Fund may also be used to fund the operation of
850 the commission in accordance with authorized appropriations.
851 Section 22. For the purpose of incorporating the amendment
852 made by this act to section 550.0951, Florida Statutes, in
853 references thereto, subsection (2) of section 550.1625, Florida
854 Statutes, is reenacted to read:
855 550.1625 Dogracing; taxes.—
856 (2) A permitholder that conducts a dograce meet under this
857 chapter must pay the daily license fee, the admission tax, the
858 breaks tax, and the tax on pari-mutuel handle as provided in s.
859 550.0951 and is subject to all penalties and sanctions provided
860 in s. 550.0951(6).
861 Section 23. For the purpose of incorporating the amendment
862 made by this act to section 550.0951, Florida Statutes, in
863 references thereto, subsections (3) through (6) of section
864 550.26352, Florida Statutes, are reenacted to read:
865 550.26352 Breeders’ Cup Meet; pools authorized; conflicts;
866 taxes; credits; transmission of races; rules; application.—
867 (3) If the permitholder conducting the Breeders’ Cup Meet
868 is located within 35 miles of one or more permitholders
869 scheduled to conduct a thoroughbred race meet on any of the 3
870 days of the Breeders’ Cup Meet, then operation on any of those 3
871 days by the other permitholders is prohibited. As compensation
872 for the loss of racing days caused thereby, such operating
873 permitholders shall receive a credit against the taxes otherwise
874 due and payable to the state under ss. 550.0951 and 550.09515.
875 This credit shall be in an amount equal to the operating loss
876 determined to have been suffered by the operating permitholders
877 as a result of not operating on the prohibited racing days, but
878 shall not exceed a total of $950,000. The determination of the
879 amount to be credited shall be made by the commission upon
880 application by the operating permitholder. The tax credits
881 provided in this subsection shall not be available unless an
882 operating permitholder is required to close a bona fide meet
883 consisting in part of no fewer than 10 scheduled performances in
884 the 15 days immediately preceding or 10 scheduled performances
885 in the 15 days immediately following the Breeders’ Cup Meet.
886 Such tax credit shall be in lieu of any other compensation or
887 consideration for the loss of racing days. There shall be no
888 replacement or makeup of any lost racing days.
889 (4) Notwithstanding any provision of ss. 550.0951 and
890 550.09515, the permitholder conducting the Breeders’ Cup Meet
891 shall pay no taxes on the handle included within the pari-mutuel
892 pools of said permitholder during the Breeders’ Cup Meet.
893 (5) The permitholder conducting the Breeders’ Cup Meet
894 shall receive a credit against the taxes otherwise due and
895 payable to the state under ss. 550.0951 and 550.09515 generated
896 during said permitholder’s next ensuing regular thoroughbred
897 race meet. This credit shall be in an amount not to exceed
898 $950,000 and shall be utilized by the permitholder to pay the
899 purses offered by the permitholder during the Breeders’ Cup Meet
900 in excess of the purses which the permitholder is otherwise
901 required by law to pay. The amount to be credited shall be
902 determined by the commission upon application of the
903 permitholder which is subject to audit by the commission.
904 (6) The permitholder conducting the Breeders’ Cup Meet
905 shall receive a credit against the taxes otherwise due and
906 payable to the state under ss. 550.0951 and 550.09515 generated
907 during said permitholder’s next ensuing regular thoroughbred
908 race meet. This credit shall be in an amount not to exceed
909 $950,000 and shall be utilized by the permitholder for such
910 capital improvements and extraordinary expenses as may be
911 necessary for operation of the Breeders’ Cup Meet. The amount to
912 be credited shall be determined by the commission upon
913 application of the permitholder which is subject to audit by the
914 commission.
915 Section 24. For the purpose of incorporating the amendment
916 made by this act to section 550.0951, Florida Statutes, in
917 references thereto, subsection (4) of section 550.375, Florida
918 Statutes, is reenacted to read:
919 550.375 Operation of certain harness tracks.—
920 (4) The permitholder conducting a harness horse race meet
921 must pay the daily license fee, the admission tax, the tax on
922 breaks, and the tax on pari-mutuel handle provided in s.
923 550.0951 and is subject to all penalties and sanctions provided
924 in s. 550.0951(6).
925 Section 25. This act shall take effect July 1, 2024.