Florida Senate - 2025 CS for SB 408
By the Committee on Regulated Industries; and Senator Burgess
580-03183-25 2025408c1
1 A bill to be entitled
2 An act relating to thoroughbred permitholders;
3 amending s. 550.01215, F.S.; requiring certain
4 thoroughbred permitholders to conduct a full schedule
5 of live racing until such permitholders provide notice
6 to the Florida Gaming Control Commission with certain
7 information; providing that such notice is not valid
8 unless it is delivered to the commission on or after a
9 specified date; conforming provisions to changes made
10 by the act; amending s. 550.0951, F.S.; revising the
11 criteria for certain thoroughbred permitholders to pay
12 the tax on handle for intertrack wagering; amending s.
13 551.104, F.S.; conforming provisions to changes made
14 by the act; amending s. 849.086, F.S.; deleting
15 certain criteria a thoroughbred permitholder must meet
16 as part of its pari-mutuel annual license application
17 in order to have its cardroom license renewed;
18 conforming provisions to changes made by the act;
19 reenacting ss. 550.3551(3) and 550.615(2), F.S.,
20 relating to the transmission of racing and jai alai
21 information and commingling of pari-mutuel pools and
22 intertrack wagering, respectively, to incorporate the
23 amendment made to s. 550.01215, F.S., in references
24 thereto; reenacting ss. 550.09515(5), 550.09511(3)(a),
25 and 550.6305(9)(a), F.S., relating to thoroughbred
26 horse taxes and abandoned interest in a permit for
27 nonpayment of taxes; jai alai taxes and abandoned
28 interest in a permit for nonpayment of taxes; and
29 intertrack wagering, guest track payments, and
30 accounting rules, respectively, to incorporate the
31 amendment made to s. 550.0951, F.S., in references
32 thereto; providing an effective date.
33
34 Be It Enacted by the Legislature of the State of Florida:
35
36 Section 1. Paragraph (b) of subsection (1) of section
37 550.01215, Florida Statutes, is amended to read:
38 550.01215 License application; periods of operation;
39 license fees; bond.—
40 (1) Each permitholder shall annually, during the period
41 between January 15 and February 4, file in writing with the
42 commission its application for an operating license for a pari
43 mutuel facility for the conduct of pari-mutuel wagering during
44 the next state fiscal year, including intertrack and simulcast
45 race wagering. Each application for live performances must
46 specify the number, dates, and starting times of all live
47 performances that the permitholder intends to conduct. It must
48 also specify which performances will be conducted as charity or
49 scholarship performances.
50 (b)1. A greyhound permitholder may not conduct live racing.
51 A jai alai permitholder, harness horse racing permitholder, or
52 quarter horse racing permitholder may elect not to conduct live
53 racing or games. A thoroughbred permitholder must conduct live
54 racing pursuant to subparagraph 2. A greyhound permitholder, jai
55 alai permitholder, harness horse racing permitholder, or quarter
56 horse racing permitholder, or thoroughbred permitholder pursuant
57 to subparagraph 2. that does not conduct live racing or games
58 retains its permit; is a pari-mutuel facility as defined in s.
59 550.002(23); if such permitholder has been issued a slot machine
60 license, the facility where such permit is located remains an
61 eligible facility as defined in s. 551.102(4), continues to be
62 eligible for a slot machine license pursuant to s. 551.104(3),
63 and is exempt from ss. 551.104(10) and 551.114(2) ss.
64 551.104(4)(c) and (10) and 551.114(2); is eligible, but not
65 required, to be a guest track and, if the permitholder is a
66 harness horse racing permitholder or a thoroughbred permitholder
67 pursuant to subparagraph 2., to be a host track for purposes of
68 intertrack wagering and simulcasting pursuant to ss. 550.3551,
69 550.615, 550.625, and 550.6305; and remains eligible for a
70 cardroom license.
71 2. A thoroughbred permitholder who operates a slot machine
72 facility or cardroom shall conduct a full schedule of live
73 racing until such permitholder notifies the commission that it
74 will no longer conduct live racing. Notice under this
75 subparagraph is not valid unless it is delivered to the
76 commission on or after July 1, 2028, and contains the date on
77 which the permitholder will no longer conduct live racing, which
78 may not be earlier than 4 years after the date of the notice.
79 3.2. A permitholder or licensee may not conduct live
80 greyhound racing or dogracing in connection with any wager for
81 money or any other thing of value in the state. The commission
82 may deny, suspend, or revoke any permit or license under this
83 chapter if a permitholder or licensee conducts live greyhound
84 racing or dogracing in violation of this subparagraph. In
85 addition to, or in lieu of, denial, suspension, or revocation of
86 such permit or license, the commission may impose a civil
87 penalty of up to $5,000 against the permitholder or licensee for
88 a violation of this subparagraph. All penalties imposed and
89 collected must be deposited with the Chief Financial Officer to
90 the credit of the General Revenue Fund.
91 Section 2. Paragraph (c) of subsection (3) of section
92 550.0951, Florida Statutes, is amended to read:
93 550.0951 Payment of daily license fee and taxes;
94 penalties.—
95 (3) TAX ON HANDLE.—Each permitholder shall pay a tax on
96 contributions to pari-mutuel pools, the aggregate of which is
97 hereinafter referred to as “handle,” on races or games conducted
98 by the permitholder. The tax is imposed daily and is based on
99 the total contributions to all pari-mutuel pools conducted
100 during the daily performance. If a permitholder conducts more
101 than one performance daily, the tax is imposed on each
102 performance separately.
103 (c)1. The tax on handle for intertrack wagering is 2.0
104 percent of the handle if the host track is a horse track, 3.3
105 percent if the host track is a harness track, 5.5 percent if the
106 host track is a dog track, and 7.1 percent if the host track is
107 a jai alai fronton. The tax on handle for intertrack wagering is
108 0.5 percent if the host track and the guest track are
109 thoroughbred permitholders or if the guest track is located
110 outside the market area of the host track and within the market
111 area of a thoroughbred permitholder that conducted a full
112 schedule of live racing the preceding fiscal year currently
113 conducting a live race meet. The tax on handle for intertrack
114 wagering on rebroadcasts of simulcast thoroughbred horseraces is
115 2.4 percent of the handle and 1.5 percent of the handle for
116 intertrack wagering on rebroadcasts of simulcast harness
117 horseraces. The tax shall be deposited into the Pari-mutuel
118 Wagering Trust Fund.
119 2. The tax on handle for intertrack wagers accepted by any
120 dog track located in an area of the state in which there are
121 only three permitholders, all of which are greyhound
122 permitholders, located in three contiguous counties, from any
123 greyhound permitholder also located within such area or any dog
124 track or jai alai fronton located as specified in s. 550.615(6)
125 or (9), on races or games received from the same class of
126 permitholder located within the same market area is 3.9 percent
127 if the host facility is a greyhound permitholder and, if the
128 host facility is a jai alai permitholder, the rate shall be 6.1
129 percent except that it shall be 2.3 percent on handle at such
130 time as the total tax on intertrack handle paid to the
131 commission by the permitholder during the current state fiscal
132 year exceeds the total tax on intertrack handle paid to the
133 commission by the permitholder during the 1992-1993 state fiscal
134 year.
135 Section 3. Paragraph (a) of subsection (10) of section
136 551.104, Florida Statutes, is amended to read:
137 551.104 License to conduct slot machine gaming.—
138 (10)(a)1. Until a thoroughbred permitholder is no longer
139 conducting live racing pursuant to s. 550.01215(1)(b)2., a no
140 slot machine license or renewal thereof may not shall be issued
141 to an applicant holding a permit under chapter 550 to conduct
142 pari-mutuel wagering meets of thoroughbred racing unless the
143 applicant has on file with the commission a binding written
144 agreement between the applicant and the Florida Horsemen’s
145 Benevolent and Protective Association, Inc., governing the
146 payment of purses on live thoroughbred races conducted at the
147 licensee’s pari-mutuel facility. In addition, a no slot machine
148 license or renewal thereof may not shall be issued to such an
149 applicant unless the applicant has on file with the commission a
150 binding written agreement between the applicant and the Florida
151 Thoroughbred Breeders’ Association, Inc., governing the payment
152 of breeders’, stallion, and special racing awards on live
153 thoroughbred races conducted at the licensee’s pari-mutuel
154 facility. The agreement governing purses and the agreement
155 governing awards may direct the payment of such purses and
156 awards from revenues generated by any wagering or gaming the
157 applicant is authorized to conduct under Florida law. All purses
158 and awards are shall be subject to the terms of chapter 550. All
159 sums for breeders’, stallion, and special racing awards are
160 shall be remitted monthly to the Florida Thoroughbred Breeders’
161 Association, Inc., for the payment of awards subject to the
162 administrative fee authorized in s. 550.2625(3).
163 2. A No slot machine license or renewal thereof may not
164 shall be issued to an applicant holding a permit under chapter
165 550 to conduct pari-mutuel wagering meets of quarter horse
166 racing unless the applicant has on file with the commission a
167 binding written agreement between the applicant and the Florida
168 Quarter Horse Racing Association or the association representing
169 a majority of the horse owners and trainers at the applicant’s
170 eligible facility, governing the payment of purses on live
171 quarter horse races conducted at the licensee’s pari-mutuel
172 facility. The agreement governing purses may direct the payment
173 of such purses from revenues generated by any wagering or gaming
174 the applicant is authorized to conduct under Florida law. All
175 purses are shall be subject to the terms of chapter 550.
176 Section 4. Paragraph (c) of subsection (5) and paragraph
177 (d) of subsection (13) of section 849.086, Florida Statutes, are
178 amended to read:
179 849.086 Cardrooms authorized.—
180 (5) LICENSE REQUIRED; APPLICATION; FEES.—No person may
181 operate a cardroom in this state unless such person holds a
182 valid cardroom license issued pursuant to this section.
183 (c) Notwithstanding any other provision of law, a pari
184 mutuel permitholder, other than a permitholder issued a permit
185 pursuant to s. 550.3345 or a purchaser, transferee, or assignee
186 holding a valid permit for the conduct of pari-mutuel wagering
187 approved pursuant to s. 550.054(15)(a), may not be issued a
188 license for the operation of a cardroom if the permitholder did
189 not hold an operating license for the conduct of pari-mutuel
190 wagering for fiscal year 2020-2021. In order for an initial
191 cardroom license to be issued to a thoroughbred permitholder
192 issued a permit pursuant to s. 550.3345, the applicant must have
193 requested, as part of its pari-mutuel annual license
194 application, to conduct at least a full schedule of live racing.
195 In order for a cardroom license to be renewed by a thoroughbred
196 permitholder, the applicant must have requested, as part of its
197 pari-mutuel annual license application, to conduct at least 90
198 percent of the total number of live performances conducted by
199 such permitholder during either the state fiscal year in which
200 its initial cardroom license was issued or the state fiscal year
201 immediately prior thereto if the permitholder ran at least a
202 full schedule of live racing or games in the prior year.
203 (13) TAXES AND OTHER PAYMENTS.—
204 (d)1. Each jai alai permitholder that conducts live
205 performances and operates a cardroom facility shall use at least
206 4 percent of such permitholder’s cardroom monthly gross receipts
207 to supplement jai alai prize money during the permitholder’s
208 next ensuing pari-mutuel meet.
209 2. Until a thoroughbred permitholder is no longer
210 conducting live racing pursuant to s. 550.01215(1)(b)2., each
211 thoroughbred permitholder or harness horse racing permitholder
212 that conducts live performances and operates a cardroom facility
213 shall use at least 50 percent of such permitholder’s cardroom
214 monthly net proceeds as follows: 47 percent to supplement purses
215 and 3 percent to supplement breeders’ awards during the
216 permitholder’s next ensuing racing meet.
217 3. A No cardroom license or renewal thereof may not shall
218 be issued to an applicant holding a permit under chapter 550 to
219 conduct pari-mutuel wagering meets of quarter horse racing and
220 conducting live performances unless the applicant has on file
221 with the commission a binding written agreement between the
222 applicant and the Florida Quarter Horse Racing Association or
223 the association representing a majority of the horse owners and
224 trainers at the applicant’s eligible facility, governing the
225 payment of purses on live quarter horse races conducted at the
226 licensee’s pari-mutuel facility. The agreement governing purses
227 may direct the payment of such purses from revenues generated by
228 any wagering or gaming the applicant is authorized to conduct
229 under Florida law. All purses are shall be subject to the terms
230 of chapter 550.
231 Section 5. For the purpose of incorporating the amendment
232 made by this act to section 550.01215, Florida Statutes, in a
233 reference thereto, subsection (3) of section 550.3551, Florida
234 Statutes, is reenacted to read:
235 550.3551 Transmission of racing and jai alai information;
236 commingling of pari-mutuel pools.—
237 (3) Any horse track licensed under this chapter may receive
238 broadcasts of horseraces conducted at other horse racetracks
239 located outside this state at the racetrack enclosure of the
240 licensee, if the horse track conducted a full schedule of live
241 racing during the preceding state fiscal year, or if the horse
242 track does not conduct live racing as authorized under s.
243 550.01215.
244 (a) All broadcasts of horseraces received from locations
245 outside this state must comply with the provisions of the
246 Interstate Horseracing Act of 1978, 92 Stat. 1811, 15 U.S.C. ss.
247 3001 et seq.
248 (b) Wagers accepted at the horse track in this state may
249 be, but are not required to be, included in the pari-mutuel
250 pools of the out-of-state horse track that broadcasts the race.
251 Notwithstanding any contrary provisions of this chapter, if the
252 horse track in this state elects to include wagers accepted on
253 such races in the pari-mutuel pools of the out-of-state horse
254 track that broadcasts the race, from the amount wagered by
255 patrons at the horse track in this state and included in the
256 pari-mutuel pools of the out-of-state horse track, the horse
257 track in this state shall deduct as the takeout from the amount
258 wagered by patrons at the horse track in this state and included
259 in the pari-mutuel pools of the out-of-state horse track a
260 percentage equal to the percentage deducted from the amount
261 wagered at the out-of-state racetrack as is authorized by the
262 laws of the jurisdiction exercising regulatory authority over
263 the out-of-state horse track.
264 (c) All forms of pari-mutuel wagering are allowed on races
265 broadcast under this section, and all money wagered by patrons
266 on such races shall be computed as part of the total amount of
267 money wagered at each racing performance for purposes of
268 taxation under ss. 550.0951, 550.09512, and 550.09515. Section
269 550.2625(2)(a), (b), and (c) does not apply to any money wagered
270 on races broadcast under this section. Similarly, the takeout
271 shall be increased by breaks and uncashed tickets for wagers on
272 races broadcast under this section, notwithstanding any contrary
273 provision of this chapter.
274 Section 6. For the purpose of incorporating the amendment
275 made by this act to section 550.01215, Florida Statutes, in a
276 reference thereto, subsection (2) of section 550.615, Florida
277 Statutes, is reenacted to read:
278 550.615 Intertrack wagering.—
279 (2) Except as provided in subsection (1), a pari-mutuel
280 permitholder that has met the applicable requirement for that
281 permitholder to conduct live racing or games under s.
282 550.01215(1)(b), if any, for fiscal year 2020-2021 is qualified
283 to, at any time, receive broadcasts of any class of pari-mutuel
284 race or game and accept wagers on such races or games conducted
285 by any class of permitholders licensed under this chapter.
286 Section 7. For the purpose of incorporating the amendment
287 made by this act to section 550.0951, Florida Statutes, in a
288 reference thereto, subsection (5) of section 550.09515, Florida
289 Statutes, is reenacted to read:
290 550.09515 Thoroughbred horse taxes; abandoned interest in a
291 permit for nonpayment of taxes.—
292 (5) Notwithstanding the provisions of s. 550.0951(3)(c),
293 the tax on handle for intertrack wagering on rebroadcasts of
294 simulcast horseraces is 2.4 percent of the handle; provided
295 however, that if the guest track is a thoroughbred track located
296 more than 35 miles from the host track, the host track shall pay
297 a tax of .5 percent of the handle, and additionally the host
298 track shall pay to the guest track 1.9 percent of the handle to
299 be used by the guest track solely for purses. The tax shall be
300 deposited into the Pari-mutuel Wagering Trust Fund.
301 Section 8. For the purpose of incorporating the amendment
302 made by this act to section 550.0951, Florida Statutes, in a
303 reference thereto, paragraph (a) of subsection (3) of section
304 550.09511, Florida Statutes, is reenacted to read:
305 550.09511 Jai alai taxes; abandoned interest in a permit
306 for nonpayment of taxes.—
307 (3)(a) Notwithstanding the provisions of subsection (2) and
308 s. 550.0951(3)(c)1., any jai alai permitholder which is
309 restricted under Florida law from operating live performances on
310 a year-round basis is entitled to conduct wagering on live
311 performances at a tax rate of 3.85 percent of live handle. Such
312 permitholder is also entitled to conduct intertrack wagering as
313 a host permitholder on live jai alai games at its fronton at a
314 tax rate of 3.3 percent of handle at such time as the total tax
315 on intertrack handle paid to the commission by the permitholder
316 during the current state fiscal year exceeds the total tax on
317 intertrack handle paid to the former Division of Pari-mutuel
318 Wagering by the permitholder during the 1992-1993 state fiscal
319 year.
320 Section 9. For the purpose of incorporating the amendment
321 made by this act to section 550.0951, Florida Statutes, in a
322 reference thereto, paragraph (a) of subsection (9) of section
323 550.6305, Florida Statutes, is reenacted to read:
324 550.6305 Intertrack wagering; guest track payments;
325 accounting rules.—
326 (9) A host track that has contracted with an out-of-state
327 horse track to broadcast live races conducted at such out-of
328 state horse track pursuant to s. 550.3551(5) may broadcast such
329 out-of-state races to any guest track and accept wagers thereon
330 in the same manner as is provided in s. 550.3551.
331 (a) For purposes of this section, “net proceeds” means the
332 amount of takeout remaining after the payment of state taxes,
333 purses required pursuant to s. 550.0951(3)(c)1., the cost to the
334 permitholder required to be paid to the out-of-state horse
335 track, and breeders’ awards paid to the Florida Thoroughbred
336 Breeders’ Association and the Florida Standardbred Breeders and
337 Owners Association, to be used as set forth in s. 550.625(2)(a)
338 and (b).
339 Section 10. This act shall take effect July 1, 2025.