Florida Senate - 2025 COMMITTEE AMENDMENT
Bill No. SB 408
Ì238598fÎ238598
LEGISLATIVE ACTION
Senate . House
Comm: RCS .
04/02/2025 .
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The Committee on Regulated Industries (Burgess) recommended the
following:
1 Senate Amendment (with title amendment)
2
3 Delete everything after the enacting clause
4 and insert:
5 Section 1. Paragraph (b) of subsection (1) of section
6 550.01215, Florida Statutes, is amended to read:
7 550.01215 License application; periods of operation;
8 license fees; bond.—
9 (1) Each permitholder shall annually, during the period
10 between January 15 and February 4, file in writing with the
11 commission its application for an operating license for a pari
12 mutuel facility for the conduct of pari-mutuel wagering during
13 the next state fiscal year, including intertrack and simulcast
14 race wagering. Each application for live performances must
15 specify the number, dates, and starting times of all live
16 performances that the permitholder intends to conduct. It must
17 also specify which performances will be conducted as charity or
18 scholarship performances.
19 (b)1. A greyhound permitholder may not conduct live racing.
20 A jai alai permitholder, harness horse racing permitholder, or
21 quarter horse racing permitholder may elect not to conduct live
22 racing or games. A thoroughbred permitholder must conduct live
23 racing pursuant to subparagraph 2. A greyhound permitholder, jai
24 alai permitholder, harness horse racing permitholder, or quarter
25 horse racing permitholder, or thoroughbred permitholder pursuant
26 to subparagraph 2. that does not conduct live racing or games
27 retains its permit; is a pari-mutuel facility as defined in s.
28 550.002(23); if such permitholder has been issued a slot machine
29 license, the facility where such permit is located remains an
30 eligible facility as defined in s. 551.102(4), continues to be
31 eligible for a slot machine license pursuant to s. 551.104(3),
32 and is exempt from ss. 551.104(10) and 551.114(2) ss.
33 551.104(4)(c) and (10) and 551.114(2); is eligible, but not
34 required, to be a guest track and, if the permitholder is a
35 harness horse racing permitholder or a thoroughbred permitholder
36 pursuant to subparagraph 2., to be a host track for purposes of
37 intertrack wagering and simulcasting pursuant to ss. 550.3551,
38 550.615, 550.625, and 550.6305; and remains eligible for a
39 cardroom license.
40 2. A thoroughbred permitholder who operates a slot machine
41 facility or cardroom shall conduct a full schedule of live
42 racing until such permitholder notifies the commission that it
43 will no longer conduct live racing. Notice under this
44 subparagraph is not valid unless it is delivered to the
45 commission on or after July 1, 2028, and contains the date on
46 which the permitholder will no longer conduct live racing, which
47 may not be earlier than 4 years after the date of the notice.
48 3.2. A permitholder or licensee may not conduct live
49 greyhound racing or dogracing in connection with any wager for
50 money or any other thing of value in the state. The commission
51 may deny, suspend, or revoke any permit or license under this
52 chapter if a permitholder or licensee conducts live greyhound
53 racing or dogracing in violation of this subparagraph. In
54 addition to, or in lieu of, denial, suspension, or revocation of
55 such permit or license, the commission may impose a civil
56 penalty of up to $5,000 against the permitholder or licensee for
57 a violation of this subparagraph. All penalties imposed and
58 collected must be deposited with the Chief Financial Officer to
59 the credit of the General Revenue Fund.
60 Section 2. Paragraph (c) of subsection (3) of section
61 550.0951, Florida Statutes, is amended to read:
62 550.0951 Payment of daily license fee and taxes;
63 penalties.—
64 (3) TAX ON HANDLE.—Each permitholder shall pay a tax on
65 contributions to pari-mutuel pools, the aggregate of which is
66 hereinafter referred to as “handle,” on races or games conducted
67 by the permitholder. The tax is imposed daily and is based on
68 the total contributions to all pari-mutuel pools conducted
69 during the daily performance. If a permitholder conducts more
70 than one performance daily, the tax is imposed on each
71 performance separately.
72 (c)1. The tax on handle for intertrack wagering is 2.0
73 percent of the handle if the host track is a horse track, 3.3
74 percent if the host track is a harness track, 5.5 percent if the
75 host track is a dog track, and 7.1 percent if the host track is
76 a jai alai fronton. The tax on handle for intertrack wagering is
77 0.5 percent if the host track and the guest track are
78 thoroughbred permitholders or if the guest track is located
79 outside the market area of the host track and within the market
80 area of a thoroughbred permitholder that conducted a full
81 schedule of live racing the preceding fiscal year currently
82 conducting a live race meet. The tax on handle for intertrack
83 wagering on rebroadcasts of simulcast thoroughbred horseraces is
84 2.4 percent of the handle and 1.5 percent of the handle for
85 intertrack wagering on rebroadcasts of simulcast harness
86 horseraces. The tax shall be deposited into the Pari-mutuel
87 Wagering Trust Fund.
88 2. The tax on handle for intertrack wagers accepted by any
89 dog track located in an area of the state in which there are
90 only three permitholders, all of which are greyhound
91 permitholders, located in three contiguous counties, from any
92 greyhound permitholder also located within such area or any dog
93 track or jai alai fronton located as specified in s. 550.615(6)
94 or (9), on races or games received from the same class of
95 permitholder located within the same market area is 3.9 percent
96 if the host facility is a greyhound permitholder and, if the
97 host facility is a jai alai permitholder, the rate shall be 6.1
98 percent except that it shall be 2.3 percent on handle at such
99 time as the total tax on intertrack handle paid to the
100 commission by the permitholder during the current state fiscal
101 year exceeds the total tax on intertrack handle paid to the
102 commission by the permitholder during the 1992-1993 state fiscal
103 year.
104 Section 3. Paragraph (a) of subsection (10) of section
105 551.104, Florida Statutes, is amended to read:
106 551.104 License to conduct slot machine gaming.—
107 (10)(a)1. Until a thoroughbred permitholder is no longer
108 conducting live racing pursuant to s. 550.01215(1)(b)2., a no
109 slot machine license or renewal thereof may not shall be issued
110 to an applicant holding a permit under chapter 550 to conduct
111 pari-mutuel wagering meets of thoroughbred racing unless the
112 applicant has on file with the commission a binding written
113 agreement between the applicant and the Florida Horsemen’s
114 Benevolent and Protective Association, Inc., governing the
115 payment of purses on live thoroughbred races conducted at the
116 licensee’s pari-mutuel facility. In addition, a no slot machine
117 license or renewal thereof may not shall be issued to such an
118 applicant unless the applicant has on file with the commission a
119 binding written agreement between the applicant and the Florida
120 Thoroughbred Breeders’ Association, Inc., governing the payment
121 of breeders’, stallion, and special racing awards on live
122 thoroughbred races conducted at the licensee’s pari-mutuel
123 facility. The agreement governing purses and the agreement
124 governing awards may direct the payment of such purses and
125 awards from revenues generated by any wagering or gaming the
126 applicant is authorized to conduct under Florida law. All purses
127 and awards are shall be subject to the terms of chapter 550. All
128 sums for breeders’, stallion, and special racing awards are
129 shall be remitted monthly to the Florida Thoroughbred Breeders’
130 Association, Inc., for the payment of awards subject to the
131 administrative fee authorized in s. 550.2625(3).
132 2. A No slot machine license or renewal thereof may not
133 shall be issued to an applicant holding a permit under chapter
134 550 to conduct pari-mutuel wagering meets of quarter horse
135 racing unless the applicant has on file with the commission a
136 binding written agreement between the applicant and the Florida
137 Quarter Horse Racing Association or the association representing
138 a majority of the horse owners and trainers at the applicant’s
139 eligible facility, governing the payment of purses on live
140 quarter horse races conducted at the licensee’s pari-mutuel
141 facility. The agreement governing purses may direct the payment
142 of such purses from revenues generated by any wagering or gaming
143 the applicant is authorized to conduct under Florida law. All
144 purses are shall be subject to the terms of chapter 550.
145 Section 4. Paragraph (c) of subsection (5) and paragraph
146 (d) of subsection (13) of section 849.086, Florida Statutes, are
147 amended to read:
148 849.086 Cardrooms authorized.—
149 (5) LICENSE REQUIRED; APPLICATION; FEES.—No person may
150 operate a cardroom in this state unless such person holds a
151 valid cardroom license issued pursuant to this section.
152 (c) Notwithstanding any other provision of law, a pari
153 mutuel permitholder, other than a permitholder issued a permit
154 pursuant to s. 550.3345 or a purchaser, transferee, or assignee
155 holding a valid permit for the conduct of pari-mutuel wagering
156 approved pursuant to s. 550.054(15)(a), may not be issued a
157 license for the operation of a cardroom if the permitholder did
158 not hold an operating license for the conduct of pari-mutuel
159 wagering for fiscal year 2020-2021. In order for an initial
160 cardroom license to be issued to a thoroughbred permitholder
161 issued a permit pursuant to s. 550.3345, the applicant must have
162 requested, as part of its pari-mutuel annual license
163 application, to conduct at least a full schedule of live racing.
164 In order for a cardroom license to be renewed by a thoroughbred
165 permitholder, the applicant must have requested, as part of its
166 pari-mutuel annual license application, to conduct at least 90
167 percent of the total number of live performances conducted by
168 such permitholder during either the state fiscal year in which
169 its initial cardroom license was issued or the state fiscal year
170 immediately prior thereto if the permitholder ran at least a
171 full schedule of live racing or games in the prior year.
172 (13) TAXES AND OTHER PAYMENTS.—
173 (d)1. Each jai alai permitholder that conducts live
174 performances and operates a cardroom facility shall use at least
175 4 percent of such permitholder’s cardroom monthly gross receipts
176 to supplement jai alai prize money during the permitholder’s
177 next ensuing pari-mutuel meet.
178 2. Until a thoroughbred permitholder is no longer
179 conducting live racing pursuant to s. 550.01215(1)(b)2., each
180 thoroughbred permitholder or harness horse racing permitholder
181 that conducts live performances and operates a cardroom facility
182 shall use at least 50 percent of such permitholder’s cardroom
183 monthly net proceeds as follows: 47 percent to supplement purses
184 and 3 percent to supplement breeders’ awards during the
185 permitholder’s next ensuing racing meet.
186 3. A No cardroom license or renewal thereof may not shall
187 be issued to an applicant holding a permit under chapter 550 to
188 conduct pari-mutuel wagering meets of quarter horse racing and
189 conducting live performances unless the applicant has on file
190 with the commission a binding written agreement between the
191 applicant and the Florida Quarter Horse Racing Association or
192 the association representing a majority of the horse owners and
193 trainers at the applicant’s eligible facility, governing the
194 payment of purses on live quarter horse races conducted at the
195 licensee’s pari-mutuel facility. The agreement governing purses
196 may direct the payment of such purses from revenues generated by
197 any wagering or gaming the applicant is authorized to conduct
198 under Florida law. All purses are shall be subject to the terms
199 of chapter 550.
200 Section 5. For the purpose of incorporating the amendment
201 made by this act to section 550.01215, Florida Statutes, in a
202 reference thereto, subsection (3) of section 550.3551, Florida
203 Statutes, is reenacted to read:
204 550.3551 Transmission of racing and jai alai information;
205 commingling of pari-mutuel pools.—
206 (3) Any horse track licensed under this chapter may receive
207 broadcasts of horseraces conducted at other horse racetracks
208 located outside this state at the racetrack enclosure of the
209 licensee, if the horse track conducted a full schedule of live
210 racing during the preceding state fiscal year, or if the horse
211 track does not conduct live racing as authorized under s.
212 550.01215.
213 (a) All broadcasts of horseraces received from locations
214 outside this state must comply with the provisions of the
215 Interstate Horseracing Act of 1978, 92 Stat. 1811, 15 U.S.C. ss.
216 3001 et seq.
217 (b) Wagers accepted at the horse track in this state may
218 be, but are not required to be, included in the pari-mutuel
219 pools of the out-of-state horse track that broadcasts the race.
220 Notwithstanding any contrary provisions of this chapter, if the
221 horse track in this state elects to include wagers accepted on
222 such races in the pari-mutuel pools of the out-of-state horse
223 track that broadcasts the race, from the amount wagered by
224 patrons at the horse track in this state and included in the
225 pari-mutuel pools of the out-of-state horse track, the horse
226 track in this state shall deduct as the takeout from the amount
227 wagered by patrons at the horse track in this state and included
228 in the pari-mutuel pools of the out-of-state horse track a
229 percentage equal to the percentage deducted from the amount
230 wagered at the out-of-state racetrack as is authorized by the
231 laws of the jurisdiction exercising regulatory authority over
232 the out-of-state horse track.
233 (c) All forms of pari-mutuel wagering are allowed on races
234 broadcast under this section, and all money wagered by patrons
235 on such races shall be computed as part of the total amount of
236 money wagered at each racing performance for purposes of
237 taxation under ss. 550.0951, 550.09512, and 550.09515. Section
238 550.2625(2)(a), (b), and (c) does not apply to any money wagered
239 on races broadcast under this section. Similarly, the takeout
240 shall be increased by breaks and uncashed tickets for wagers on
241 races broadcast under this section, notwithstanding any contrary
242 provision of this chapter.
243 Section 6. For the purpose of incorporating the amendment
244 made by this act to section 550.01215, Florida Statutes, in a
245 reference thereto, subsection (2) of section 550.615, Florida
246 Statutes, is reenacted to read:
247 550.615 Intertrack wagering.—
248 (2) Except as provided in subsection (1), a pari-mutuel
249 permitholder that has met the applicable requirement for that
250 permitholder to conduct live racing or games under s.
251 550.01215(1)(b), if any, for fiscal year 2020-2021 is qualified
252 to, at any time, receive broadcasts of any class of pari-mutuel
253 race or game and accept wagers on such races or games conducted
254 by any class of permitholders licensed under this chapter.
255 Section 7. For the purpose of incorporating the amendment
256 made by this act to section 550.0951, Florida Statutes, in a
257 reference thereto, subsection (5) of section 550.09515, Florida
258 Statutes, is reenacted to read:
259 550.09515 Thoroughbred horse taxes; abandoned interest in a
260 permit for nonpayment of taxes.—
261 (5) Notwithstanding the provisions of s. 550.0951(3)(c),
262 the tax on handle for intertrack wagering on rebroadcasts of
263 simulcast horseraces is 2.4 percent of the handle; provided
264 however, that if the guest track is a thoroughbred track located
265 more than 35 miles from the host track, the host track shall pay
266 a tax of .5 percent of the handle, and additionally the host
267 track shall pay to the guest track 1.9 percent of the handle to
268 be used by the guest track solely for purses. The tax shall be
269 deposited into the Pari-mutuel Wagering Trust Fund.
270 Section 8. For the purpose of incorporating the amendment
271 made by this act to section 550.0951, Florida Statutes, in a
272 reference thereto, paragraph (a) of subsection (3) of section
273 550.09511, Florida Statutes, is reenacted to read:
274 550.09511 Jai alai taxes; abandoned interest in a permit
275 for nonpayment of taxes.—
276 (3)(a) Notwithstanding the provisions of subsection (2) and
277 s. 550.0951(3)(c)1., any jai alai permitholder which is
278 restricted under Florida law from operating live performances on
279 a year-round basis is entitled to conduct wagering on live
280 performances at a tax rate of 3.85 percent of live handle. Such
281 permitholder is also entitled to conduct intertrack wagering as
282 a host permitholder on live jai alai games at its fronton at a
283 tax rate of 3.3 percent of handle at such time as the total tax
284 on intertrack handle paid to the commission by the permitholder
285 during the current state fiscal year exceeds the total tax on
286 intertrack handle paid to the former Division of Pari-mutuel
287 Wagering by the permitholder during the 1992-1993 state fiscal
288 year.
289 Section 9. For the purpose of incorporating the amendment
290 made by this act to section 550.0951, Florida Statutes, in a
291 reference thereto, paragraph (a) of subsection (9) of section
292 550.6305, Florida Statutes, is reenacted to read:
293 550.6305 Intertrack wagering; guest track payments;
294 accounting rules.—
295 (9) A host track that has contracted with an out-of-state
296 horse track to broadcast live races conducted at such out-of
297 state horse track pursuant to s. 550.3551(5) may broadcast such
298 out-of-state races to any guest track and accept wagers thereon
299 in the same manner as is provided in s. 550.3551.
300 (a) For purposes of this section, “net proceeds” means the
301 amount of takeout remaining after the payment of state taxes,
302 purses required pursuant to s. 550.0951(3)(c)1., the cost to the
303 permitholder required to be paid to the out-of-state horse
304 track, and breeders’ awards paid to the Florida Thoroughbred
305 Breeders’ Association and the Florida Standardbred Breeders and
306 Owners Association, to be used as set forth in s. 550.625(2)(a)
307 and (b).
308 Section 10. This act shall take effect July 1, 2025.
309
310 ================= T I T L E A M E N D M E N T ================
311 And the title is amended as follows:
312 Delete everything before the enacting clause
313 and insert:
314 A bill to be entitled
315 An act relating to thoroughbred permitholders;
316 amending s. 550.01215, F.S.; requiring certain
317 thoroughbred permitholders to conduct a full schedule
318 of live racing until such permitholders provide notice
319 to the Florida Gaming Control Commission with certain
320 information; providing that such notice is not valid
321 unless it is delivered to the commission on or after a
322 specified date; conforming provisions to changes made
323 by the act; amending s. 550.0951, F.S.; revising the
324 criteria for certain thoroughbred permitholders to pay
325 the tax on handle for intertrack wagering; amending s.
326 551.104, F.S.; conforming provisions to changes made
327 by the act; amending s. 849.086, F.S.; deleting
328 certain criteria a thoroughbred permitholder must meet
329 as part of its pari-mutuel annual license application
330 in order to have its cardroom license renewed;
331 conforming provisions to changes made by the act;
332 reenacting ss. 550.3551(3) and 550.615(2), F.S.,
333 relating to the transmission of racing and jai alai
334 information and commingling of pari-mutuel pools and
335 intertrack wagering, respectively, to incorporate the
336 amendment made to s. 550.01215, F.S., in references
337 thereto; reenacting ss. 550.09515(5), 550.09511(3)(a),
338 and 550.6305(9)(a), F.S., relating to thoroughbred
339 horse taxes and abandoned interest in a permit for
340 nonpayment of taxes; jai alai taxes and abandoned
341 interest in a permit for nonpayment of taxes; and
342 intertrack wagering, guest track payments, and
343 accounting rules, respectively, to incorporate the
344 amendment made to s. 550.0951, F.S., in references
345 thereto; providing an effective date.