HB 1617 2003
1	A bill to be entitled
2	An act relating to the Aerospace Infrastructure
3	Reinvestment Act of 2003; providing an act name; providing
4	legislative findings; amending s. 212.20, F.S.; providing
5	that the amounts due under the chapter on sales, use, and
6	other transactions collected by dealers conducting
7	business at a fixed location at the Kennedy Space Center
8	or Cape Canaveral Air Station on admissions, leases, and
9	licenses and on sales of tangible personal property at
10	such business shall be separately returned and distributed
11	by the Department of Revenue to the Florida Commercial
12	Space Financing Corporation and used for described
13	purposes; providing a definition; providing for rules;
14	providing for future repeal; providing an effective date.
15
16	Be It Enacted by the Legislature of the State of Florida:
17
18	Section 1. This act is the "Aerospace Infrastructure
19	Reinvestment Act of 2003."
20	Section 2. The Legislature finds that promoting the growth
21	of the space industry in Florida is a vital component of its
22	overall economic plan and that facilitating additions to
23	aerospace infrastructure will make the state more competitive
24	and promote the retention and growth of space businesses in this
25	state. This act therefore provides for the reinvestment of
26	certain sales tax receipts arising from the presence of the
27	space industry in Florida as a means of providing for that
28	infrastructure growth.
29	Section 3. Paragraphs (b) and (d) of subsection (6) of
30	section 212.20, Florida Statutes, as amended by section 1,
31	chapter 2002-291, Laws of Florida, are amended to read:
32	212.20 Funds collected, disposition; additional powers of
33	department; operational expense; refund of taxes adjudicated
34	unconstitutionally collected.--
35	(6) Distribution of all proceeds under this chapter and s.
36	202.18(1)(b) and (2)(b) shall be as follows:
37	(b) Proceeds from discretionary sales surtaxes imposed
38	pursuant to ss. 212.054 and 212.055, except those distributed
39	under sub-subparagraph (d)7.e.,shall be reallocated to the
40	Discretionary Sales Surtax Clearing Trust Fund.
41	(d) The proceeds of all other taxes and fees imposed
42	pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
43	and (2)(b) shall be distributed as follows:
44	1. In any fiscal year, the greater of $500 million, minus
45	an amount equal to 4.6 percent of the proceeds of the taxes
46	collected pursuant to chapter 201, or 5 percent of all other
47	taxes and fees imposed pursuant to this chapter or remitted
48	pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
49	monthly installments into the General Revenue Fund.
50	2. Two-tenths of one percent shall be transferred to the
51	Ecosystem Management and Restoration Trust Fund to be used for
52	water quality improvement and water restoration projects.
53	3. After the distribution under subparagraphs 1. and 2.,
54	9.653 percent of the amount remitted by a sales tax dealer
55	located within a participating county pursuant to s. 218.61
56	shall be transferred into the Local Government Half-cent Sales
57	Tax Clearing Trust Fund.
58	4. After the distribution under subparagraphs 1., 2., and
59	3., 0.065 percent shall be transferred to the Local Government
60	Half-cent Sales Tax Clearing Trust Fund and distributed pursuant
61	to s. 218.65.
62	5. For proceeds received after July 1, 2000, and after the
63	distributions under subparagraphs 1., 2., 3., and 4., 2.25
64	percent of the available proceeds pursuant to this paragraph
65	shall be transferred monthly to the Revenue Sharing Trust Fund
66	for Counties pursuant to s. 218.215.
67	6. For proceeds received after July 1, 2000, and after the
68	distributions under subparagraphs 1., 2., 3., and 4., 1.0715
69	percent of the available proceeds pursuant to this paragraph
70	shall be transferred monthly to the Revenue Sharing Trust Fund
71	for Municipalities pursuant to s. 218.215. If the total revenue
72	to be distributed pursuant to this subparagraph is at least as
73	great as the amount due from the Revenue Sharing Trust Fund for
74	Municipalities and the Municipal Financial Assistance Trust Fund
75	in state fiscal year 1999-2000, no municipality shall receive
76	less than the amount due from the Revenue Sharing Trust Fund for
77	Municipalities and the Municipal Financial Assistance Trust Fund
78	in state fiscal year 1999-2000. If the total proceeds to be
79	distributed are less than the amount received in combination
80	from the Revenue Sharing Trust Fund for Municipalities and the
81	Municipal Financial Assistance Trust Fund in state fiscal year
82	1999-2000, each municipality shall receive an amount
83	proportionate to the amount it was due in state fiscal year
84	1999-2000.
85	7. Of the remaining proceeds:
86	a. Beginning July 1, 2000, and in each fiscal year
87	thereafter, the sum of $29,915,500 shall be divided into as many
88	equal parts as there are counties in the state, and one part
89	shall be distributed to each county. The distribution among the
90	several counties shall begin each fiscal year on or before
91	January 5th and shall continue monthly for a total of 4 months.
92	If a local or special law required that any moneys accruing to a
93	county in fiscal year 1999-2000 under the then-existing
94	provisions of s. 550.135 be paid directly to the district school
95	board, special district, or a municipal government, such payment
96	shall continue until such time that the local or special law is
97	amended or repealed. The state covenants with holders of bonds
98	or other instruments of indebtedness issued by local
99	governments, special districts, or district school boards prior
100	to July 1, 2000, that it is not the intent of this subparagraph
101	to adversely affect the rights of those holders or relieve local
102	governments, special districts, or district school boards of the
103	duty to meet their obligations as a result of previous pledges
104	or assignments or trusts entered into which obligated funds
105	received from the distribution to county governments under then-
106	existing s. 550.135. This distribution specifically is in lieu
107	of funds distributed under s. 550.135 prior to July 1, 2000.
108	b. The department shall distribute $166,667 monthly
109	pursuant to s. 288.1162 to each applicant that has been
110	certified as a "facility for a new professional sports
111	franchise" or a "facility for a retained professional sports
112	franchise" pursuant to s. 288.1162. Up to $41,667 shall be
113	distributed monthly by the department to each applicant that has
114	been certified as a "facility for a retained spring training
115	franchise" pursuant to s. 288.1162; however, not more than
116	$208,335 may be distributed monthly in the aggregate to all
117	certified facilities for a retained spring training franchise.
118	Distributions shall begin 60 days following such certification
119	and shall continue for not more than 30 years. Nothing contained
120	in this paragraph shall be construed to allow an applicant
121	certified pursuant to s. 288.1162 to receive more in
122	distributions than actually expended by the applicant for the
123	public purposes provided for in s. 288.1162(6). However, a
124	certified applicant is entitled to receive distributions up to
125	the maximum amount allowable and undistributed under this
126	section for additional renovations and improvements to the
127	facility for the franchise without additional certification.
128	c. Beginning 30 days after notice by the Office of
129	Tourism, Trade, and Economic Development to the Department of
130	Revenue that an applicant has been certified as the professional
131	golf hall of fame pursuant to s. 288.1168 and is open to the
132	public, $166,667 shall be distributed monthly, for up to 300
133	months, to the applicant.
134	d. Beginning 30 days after notice by the Office of
135	Tourism, Trade, and Economic Development to the Department of
136	Revenue that the applicant has been certified as the
137	International Game Fish Association World Center facility
138	pursuant to s. 288.1169, and the facility is open to the public,
139	$83,333 shall be distributed monthly, for up to 168 months, to
140	the applicant. This distribution is subject to reduction
141	pursuant to s. 288.1169. A lump sum payment of $999,996 shall be
142	made, after certification and before July 1, 2000.
143	e. Every dealer conducting business at a fixed location at
144	the John F. Kennedy Space Center or Cape Canaveral Air Force
145	Station and selling admissions to the John F. Kennedy Space
146	Center or Cape Canaveral Air Force Station, or any part of
147	either, pursuant to a contract with the National Aeronautics and
148	Space Administration or pursuant to a subcontract thereto, shall
149	file returns each month in accordance with this sub-
150	subparagraph. Each such dealer shall file a separate return each
151	month which reports, separately from any other sales and use
152	taxes due pursuant to this chapter, the sale of admissions to
153	the John F. Kennedy Space Center or Cape Canaveral Air Force
154	Station or any part thereof or to any event held at either
155	location, together with sales at retail of tangible personal
156	property from such fixed place of business, and leases and
157	licenses by the dealer at the John F. Kennedy Space Center or
158	Cape Canaveral Air Force Station taxable pursuant to s. 212.031,
159	and the taxes collected by the dealer with respect to such
160	admissions, leases, licenses, and sales. All amounts due
161	pursuant to this chapter with respect to such transactions shall
162	be timely remitted to the department. The dealer shall
163	simultaneously file a copy of the return with the Florida
164	Commercial Space Financing Corporation and a copy with the
165	director of the Office of Tourism, Trade, and Economic
166	Development, all of which return copies and information therein
167	shall be subject to the same confidentiality provisions as are
168	applicable to returns and information filed with the department
169	pursuant to s. 213.053. Each month the department shall
170	distribute to the Florida Commercial Space Financing Corporation
171	all such proceeds collected and remitted to the department as
172	shown on the returns required by this sub-subparagraph. The
173	proceeds shall be expended for aerospace infrastructure, as
174	defined in this sub-subparagraph, used in or pertaining directly
175	to human space flight, including, but not limited to, space
176	shuttle orbiter maintenance, enhancements, modifications, and
177	related activities. The remainder of the funds distributed to
178	the Florida Commercial Space Financing Corporation shall be used
179	solely for funding aerospace infrastructure as defined in this
180	sub-subparagraph. In the event the department collects any
181	additional amounts pursuant to this chapter with respect to any
182	transactions for which a separate return is required by this
183	sub-subparagraph, the proceeds shall, within 30 days following
184	collection, be distributed by the department to the Florida
185	Commercial Space Financing Corporation for the uses specified in
186	this sub-subparagraph. For purposes of this sub-subparagraph,
187	"aerospace infrastructure" means land, buildings and other
188	improvements, fixtures, machinery, equipment, instruments, and
189	software that will improve the state's capability to ensure
190	security or to support, expand, or attract the launch,
191	construction, processing, refurbishment, or manufacturing of
192	rockets, missiles, capsules, spacecraft, satellites, satellite
193	control facilities, ground support equipment and related
194	tangible personal property, launch vehicles, modules, space
195	stations or components destined for space station operation, and
196	space flight research and development facilities, instruments,
197	and equipment, together with any engineering, permitting, and
198	other expenses, including, but not limited to, utility location,
199	relocation, and realignment directly related to such land,
200	buildings, improvements, fixtures, machinery, equipment,
201	instruments, or software. Nothing in this sub-subparagraph shall
202	be construed as affecting any dealer's liability for other taxes
203	imposed by and due pursuant to this chapter.
204	8. All other proceeds shall remain with the General
205	Revenue Fund.
206	Section 4. The Department of Revenue is authorized to
207	adopt rules implementing the provisions of this act.
208	Section 5. This act shall take effect July 1, 2003, and be
209	applicable to taxes due on or after that date and shall expire
210	and be without further force and effect on July 1, 2008.
211