House Bill 1463
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Florida House of Representatives - 2000 HB 1463
By Representative Sanderson
1 A bill to be entitled
2 An act relating to pari-mutuel wagering;
3 amending s. 550.0951, F.S.; revising the tax on
4 handle for intertrack wagering with respect to
5 harness horse racing tracks; amending s.
6 550.09512, F.S.; revising the tax on handle for
7 live harness horse racing performances;
8 amending s. 550.2625, F.S.; increasing the
9 amount required to be held out to pay purses
10 with respect to certain horse racing meets;
11 amending s. 550.625, F.S.; increasing the
12 amount to be paid for purses with respect to
13 host tracks racing under a harness permit for
14 intertrack wagering; providing an effective
15 date.
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17 Be It Enacted by the Legislature of the State of Florida:
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19 Section 1. Paragraph (c) of subsection (3) of section
20 550.0951, Florida Statutes, is amended to read:
21 550.0951 Payment of daily license fee and taxes.--
22 (3) TAX ON HANDLE.--Each permitholder shall pay a tax
23 on contributions to pari-mutuel pools, the aggregate of which
24 is hereinafter referred to as "handle," on races or games
25 conducted by the permitholder. The tax is imposed daily and is
26 based on the total contributions to all pari-mutuel pools
27 conducted during the daily performance. If a permitholder
28 conducts more than one performance daily, the tax is imposed
29 on each performance separately.
30 (c)1. The tax on handle for intertrack wagering is 3.3
31 percent of the handle if the host track is a horse track, 1.60
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Florida House of Representatives - 2000 HB 1463
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1 percent if the host track is a harness track, 7.6 percent if
2 the host track is a dog track, and 7.1 percent if the host
3 track is a jai alai fronton. The tax on handle for intertrack
4 wagering on rebroadcasts of simulcast horseraces is 2.4
5 percent of the handle and 1.2 percent of the handle if the
6 permitholder's facility is a harness track. The tax shall be
7 deposited into the General Revenue Fund.
8 2. Effective October 1, 1996, the tax on handle for
9 intertrack wagers accepted by any dog track located in an area
10 of the state in which there are only three permitholders, all
11 of which are greyhound permitholders, located in three
12 contiguous counties, from any greyhound permitholder also
13 located within such area or any dog track or jai alai fronton
14 located as specified in s. 550.615(6) or (8), on races or
15 games received from the same class of permitholder located
16 within the same market area is 6 percent if the host facility
17 is a greyhound permitholder and, if the host facility is a jai
18 alai permitholder, the rate shall be 6.1 percent except that
19 it shall be 2.3 percent on handle at such time as the total
20 tax on intertrack handle paid to the division by the
21 permitholder during the current state fiscal year exceeds the
22 total tax on intertrack handle paid to the division by the
23 permitholder during the 1992-1993 state fiscal year.
24 3. Any guest track that imposes a surcharge on each
25 winning ticket cashed pursuant to s. 550.6335 shall pay an
26 additional tax equal to 5 percent of the surcharge so imposed.
27 Any taxes so imposed shall be deposited into the General
28 Revenue Fund.
29 Section 2. Paragraph (a) of subsection (2) of section
30 550.09512, Florida Statutes, is amended to read:
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Florida House of Representatives - 2000 HB 1463
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1 550.09512 Harness horse taxes; abandoned interest in a
2 permit for nonpayment of taxes.--
3 (2)(a) Notwithstanding the provisions of s.
4 550.0951(3)(a), the tax on handle for live harness horse
5 performances is 0.5 1 percent of handle per performance.
6 Section 3. Paragraph (b) of subsection (2) of section
7 550.2625, Florida Statutes, is amended to read:
8 550.2625 Horseracing; minimum purse requirement,
9 Florida breeders' and owners' awards.--
10 (2) Each permitholder conducting a horserace meet is
11 required to pay from the takeout withheld on pari-mutuel pools
12 a sum for purses in accordance with the type of race
13 performed.
14 (b)1. A permitholder conducting a harness horse race
15 meet under this chapter must pay to the purse pool from the
16 takeout withheld a purse requirement that totals an amount not
17 less than 8.25 8 percent of all contributions to pari-mutuel
18 pools conducted during the race meet. An amount not less than
19 7.75 7.5 percent of the total handle shall be paid from this
20 purse pool as purses.
21 2. An amount not to exceed 0.5 percent of the total
22 handle on all harness horse races that are subject to the
23 purse requirement of subparagraph 1., must be available for
24 use to provide medical, dental, surgical, life, funeral, or
25 disability insurance benefits for occupational licensees who
26 work at tracks in this state at which harness horse races are
27 conducted. Such insurance benefits must be paid from the
28 purse pool specified in subparagraph 1. An annual plan for
29 payment of insurance benefits from the purse pool, including
30 qualifications for eligibility, must be submitted by the
31 Florida Standardbred Breeders and Owners Association for
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1 approval to the division. An annual report of the implemented
2 plan shall be submitted to the division. All records of the
3 Florida Standardbred Breeders and Owners Association
4 concerning the administration of the plan must be available
5 for audit at the discretion of the division to determine that
6 the plan has been implemented and administered as authorized.
7 If the division finds that the Florida Standardbred Breeders
8 and Owners Association has not complied with the provisions of
9 this section, the division may order the association to cease
10 and desist from administering the plan and shall appoint the
11 division as temporary administrator of the plan until the
12 division reestablishes administration of the plan with the
13 association.
14 Section 4. Subsection (1) of section 550.625, Florida
15 Statutes, is amended to read:
16 550.625 Intertrack wagering; purses; breeders'
17 awards.--If a host track is a horse track:
18 (1) A host track racing under either a thoroughbred or
19 quarter horse permit shall pay an amount equal to 6.125
20 percent of all wagers placed pursuant to the provisions of s.
21 550.615, as purses during its current race meet. However, up
22 to 0.50 percent of all wagers placed pursuant to s. 550.615
23 may, at the option of the host track, be deducted from the
24 amount retained by the host track for purses to supplement the
25 awards program for owners of Florida-bred horses as set forth
26 in s. 550.2625(6). A host track racing under a harness permit
27 shall pay an amount equal to 7.85 7 percent of all wagers
28 placed pursuant to the provisions of s. 550.615, as purses
29 during its current race meet. If a host track underpays or
30 overpays purses required by this section and s. 550.2625, the
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1 provisions of s. 550.2625 apply to the overpayment or
2 underpayment.
3 Section 5. This act shall take effect upon becoming a
4 law.
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7 HOUSE SUMMARY
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Provides that the tax on handle for intertrack wagering
9 is 1.60 percent if the host track is a harness track and
the tax on handle for intertrack wagering on rebroadcasts
10 or simulcast horseraces is 1.2 percent if the
permitholder's facility is a harness track. Reduces the
11 tax on handle for live harness horse performances to 0.5
percent of handle per performance. Increases the amount
12 withheld for purses with respect to described horse
racing meets and intertrack wagers where the host track
13 operates under a harness racing permit. See bill for
details.
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