HB 0349 2003
   
1 CHAMBER ACTION
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6          The Committee on Commerce recommends the following:
7         
8          Committee Substitute
9          Remove the entire bill and insert:
10 A bill to be entitled
11          An act relating to the tax on sales, use, and other
12    transactions; amending s. 212.20, F.S.; providing for
13    distribution of a portion of revenues from the tax on
14    sales, use, and other transactions to specified units of
15    local government owning eligible convention centers;
16    creating s. 288.1171, F.S.; providing for certification of
17    units of local government owning eligible convention
18    centers by the Office of Tourism, Trade, and Economic
19    Development; requiring the office to adopt specified
20    rules; providing a definition; providing requirements for
21    certification; providing for use of proceeds distributed
22    to units of local government under the act; providing for
23    audits by the Department of Revenue; providing for
24    revocation of certification; providing an effective date.
25         
26          Be It Enacted by the Legislature of the State of Florida:
27         
28          Section 1. Paragraph (d) of subsection (6) of section
29    212.20, Florida Statutes, as amended by section 1 of chapter
30    2002-291, Laws of Florida, is amended to read:
31          212.20 Funds collected, disposition; additional powers of
32    department; operational expense; refund of taxes adjudicated
33    unconstitutionally collected.--
34          (6) Distribution of all proceeds under this chapter and s.
35    202.18(1)(b) and (2)(b) shall be as follows:
36          (d) The proceeds of all other taxes and fees imposed
37    pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
38    and (2)(b) shall be distributed as follows:
39          1. In any fiscal year, the greater of $500 million, minus
40    an amount equal to 4.6 percent of the proceeds of the taxes
41    collected pursuant to chapter 201, or 5 percent of all other
42    taxes and fees imposed pursuant to this chapter or remitted
43    pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
44    monthly installments into the General Revenue Fund.
45          2. Two-tenths of one percent shall be transferred to the
46    Ecosystem Management and Restoration Trust Fund to be used for
47    water quality improvement and water restoration projects.
48          3. After the distribution under subparagraphs 1. and 2.,
49    9.653 percent of the amount remitted by a sales tax dealer
50    located within a participating county pursuant to s. 218.61
51    shall be transferred into the Local Government Half-cent Sales
52    Tax Clearing Trust Fund.
53          4. After the distribution under subparagraphs 1., 2., and
54    3., 0.065 percent shall be transferred to the Local Government
55    Half-cent Sales Tax Clearing Trust Fund and distributed pursuant
56    to s. 218.65.
57          5. For proceeds received after July 1, 2000, and after the
58    distributions under subparagraphs 1., 2., 3., and 4., 2.25
59    percent of the available proceeds pursuant to this paragraph
60    shall be transferred monthly to the Revenue Sharing Trust Fund
61    for Counties pursuant to s. 218.215.
62          6. For proceeds received after July 1, 2000, and after the
63    distributions under subparagraphs 1., 2., 3., and 4., 1.0715
64    percent of the available proceeds pursuant to this paragraph
65    shall be transferred monthly to the Revenue Sharing Trust Fund
66    for Municipalities pursuant to s. 218.215. If the total revenue
67    to be distributed pursuant to this subparagraph is at least as
68    great as the amount due from the Revenue Sharing Trust Fund for
69    Municipalities and the Municipal Financial Assistance Trust Fund
70    in state fiscal year 1999-2000, no municipality shall receive
71    less than the amount due from the Revenue Sharing Trust Fund for
72    Municipalities and the Municipal Financial Assistance Trust Fund
73    in state fiscal year 1999-2000. If the total proceeds to be
74    distributed are less than the amount received in combination
75    from the Revenue Sharing Trust Fund for Municipalities and the
76    Municipal Financial Assistance Trust Fund in state fiscal year
77    1999-2000, each municipality shall receive an amount
78    proportionate to the amount it was due in state fiscal year
79    1999-2000.
80          7. Of the remaining proceeds:
81          a. Beginning July 1, 2000, and in each fiscal year
82    thereafter, the sum of $29,915,500 shall be divided into as many
83    equal parts as there are counties in the state, and one part
84    shall be distributed to each county. The distribution among the
85    several counties shall begin each fiscal year on or before
86    January 5th and shall continue monthly for a total of 4 months.
87    If a local or special law required that any moneys accruing to a
88    county in fiscal year 1999-2000 under the then-existing
89    provisions of s. 550.135 be paid directly to the district school
90    board, special district, or a municipal government, such payment
91    shall continue until such time that the local or special law is
92    amended or repealed. The state covenants with holders of bonds
93    or other instruments of indebtedness issued by local
94    governments, special districts, or district school boards prior
95    to July 1, 2000, that it is not the intent of this subparagraph
96    to adversely affect the rights of those holders or relieve local
97    governments, special districts, or district school boards of the
98    duty to meet their obligations as a result of previous pledges
99    or assignments or trusts entered into which obligated funds
100    received from the distribution to county governments under then-
101    existing s. 550.135. This distribution specifically is in lieu
102    of funds distributed under s. 550.135 prior to July 1, 2000.
103          b. The department shall distribute $166,667 monthly
104    pursuant to s. 288.1162 to each applicant that has been
105    certified as a "facility for a new professional sports
106    franchise" or a "facility for a retained professional sports
107    franchise" pursuant to s. 288.1162. Up to $41,667 shall be
108    distributed monthly by the department to each applicant that has
109    been certified as a "facility for a retained spring training
110    franchise" pursuant to s. 288.1162; however, not more than
111    $208,335 may be distributed monthly in the aggregate to all
112    certified facilities for a retained spring training franchise.
113    Distributions shall begin 60 days following such certification
114    and shall continue for not more than 30 years. Nothing contained
115    in this paragraph shall be construed to allow an applicant
116    certified pursuant to s. 288.1162 to receive more in
117    distributions than actually expended by the applicant for the
118    public purposes provided for in s. 288.1162(6). However, a
119    certified applicant is entitled to receive distributions up to
120    the maximum amount allowable and undistributed under this
121    section for additional renovations and improvements to the
122    facility for the franchise without additional certification.
123          c. Beginning 30 days after notice by the Office of
124    Tourism, Trade, and Economic Development to the Department of
125    Revenue that an applicant has been certified as the professional
126    golf hall of fame pursuant to s. 288.1168 and is open to the
127    public, $166,667 shall be distributed monthly, for up to 300
128    months, to the applicant.
129          d. Beginning 30 days after notice by the Office of
130    Tourism, Trade, and Economic Development to the Department of
131    Revenue that the applicant has been certified as the
132    International Game Fish Association World Center facility
133    pursuant to s. 288.1169, and the facility is open to the public,
134    $83,333 shall be distributed monthly, for up to 168 months, to
135    the applicant. This distribution is subject to reduction
136    pursuant to s. 288.1169. A lump sum payment of $999,996 shall be
137    made, after certification and before July 1, 2000.
138          e. The department shall distribute monthly to units of
139    local government that have been certified as owning eligible
140    convention centers pursuant to s. 288.1171 an amount equal to
141    one-half of the proceeds, as defined in s. 212.20(5)(a),
142    received and collected in the previous month by the department
143    under the provisions of this chapter which are generated by such
144    eligible convention centers and remitted on the sales and use
145    tax returns of eligible convention centers. The total
146    distribution to each unit of local government shall not exceed
147    $3 million per state fiscal year. Distributions shall begin 60
148    days following notification of certification by the Office of
149    Tourism, Trade, and Economic Development pursuant to s. 288.1171
150    and shall continue for not more than 30 years. Distributions
151    shall be used solely to encourage and provide economic
152    development for the attraction, recruitment, and retention of
153    corporate headquarters and of high-technology, manufacturing,
154    research and development, entertainment, and tourism industries
155    as designated by the unit of local government by resolution of
156    its governing body.
157          8. All other proceeds shall remain with the General
158    Revenue Fund.
159          Section 2. Section 288.1171, Florida Statutes, is created
160    to read:
161          288.1171 Convention centers owned by units of local
162    government; certification as owning eligible convention centers;
163    duties.--
164          (1) The Office of Tourism, Trade, and Economic Development
165    shall serve as the state agency for screening applicants for
166    state funding pursuant to s. 212.20(6)(d)7.e. and for certifying
167    an applicant as owning an eligible convention center.
168          (2) The Office of Tourism, Trade, and Economic Development
169    shall adopt rules pursuant to ss. 120.536(1) and 120.54 for the
170    receipt and processing of applications for funding pursuant to
171    s. 212.20(6)(d)7.e.
172          (3) As used in this section, the term "eligible convention
173    center" means a publicly owned facility having exhibition space
174    in excess of 75,000 square feet, the primary function of which
175    is to host meetings, conventions, or trade shows.
176          (4) Prior to certifying an applicant as owning an eligible
177    convention center, the Office of Tourism, Trade, and Economic
178    Development must determine that:
179          (a) The unit of local government, as defined in s.
180    218.369, owns an eligible convention center.
181          (b) The convention center contains more than 75,000 square
182    feet of exhibit space.
183          (c) The unit of local government in which the convention
184    center is located has certified by resolution after a public
185    hearing that the application serves a public purpose pursuant to
186    subsection (7).
187          (d) The convention center is located in a county that is
188    levying a tourist development tax pursuant to s. 125.0104.
189          (5) Upon certification of an applicant, the Office of
190    Tourism, Trade, and Economic Development shall notify the
191    executive director of the Department of Revenue of such
192    certification by means of an official letter granting
193    certification. The Department of Revenue shall not begin
194    distributing proceeds until 60 days following notice by the
195    Office of Tourism, Trade, and Economic Development that a unit
196    of local government has been certified as owning an eligible
197    convention center.
198          (6) No applicant previously certified under any provision
199    of this section who has received proceeds under such
200    certification shall be eligible for an additional certification.
201          (7) A unit of local government certified as owning an
202    eligible convention center may use proceeds provided pursuant to
203    s. 212.20(6)(d)7.e. solely to encourage and provide economic
204    development for the attraction, recruitment, and retention of
205    corporate headquarters and of high-technology, manufacturing,
206    research and development, entertainment, and tourism industries
207    as designated by the unit of local government by resolution of
208    its governing body.
209          (8) The Department of Revenue may audit as provided in s.
210    213.34 to verify that the distributions pursuant to this section
211    have been expended as required in this section. Such information
212    is subject to the confidentiality requirements of chapter 213.
213    If the Department of Revenue determines that the distributions
214    have not been expended as required by this section, it may
215    pursue recovery of such proceeds pursuant to the laws and rules
216    governing the assessment of taxes.
217          (9) Failure to use the proceeds as provided in this
218    section shall be grounds for revoking certification.
219          Section 3. This act shall take effect October 1, 2003.