HB 7191

1
A bill to be entitled
2An act relating to the tax on sales, use, and other
3transactions; amending s. 212.20, F.S.; revising the
4percentages for distributing certain proceeds of taxes and
5fees imposed under ch. 212, F.S., and a portion of the
6communications services tax; deleting an obsolete
7provision; amending ss. 202.18 and 218.65, F.S.;
8conforming cross-references; providing an effective date.
9
10Be It Enacted by the Legislature of the State of Florida:
11
12     Section 1.  Paragraph (d) of subsection (6) of section
13212.20, Florida Statutes, is amended to read:
14     212.20  Funds collected, disposition; additional powers of
15department; operational expense; refund of taxes adjudicated
16unconstitutionally collected.--
17     (6)  Distribution of all proceeds under this chapter and s.
18202.18(1)(b) and (2)(b) shall be as follows:
19     (d)  The proceeds of all other taxes and fees imposed
20pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
21and (2)(b) shall be distributed as follows:
22     1.  In any fiscal year, the greater of $500 million, minus
23an amount equal to 4.6 percent of the proceeds of the taxes
24collected pursuant to chapter 201, or 5 percent of all other
25taxes and fees imposed pursuant to this chapter or remitted
26pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
27monthly installments into the General Revenue Fund.
28     1.2.  Two-tenths of one percent shall be transferred to the
29Ecosystem Management and Restoration Trust Fund to be used for
30water quality improvement and water restoration projects.
31     2.3.  Seven and seven hundred ninety-seven thousandths
32After the distribution under subparagraphs 1. and 2., 8.814
33percent of the amount remitted by a sales tax dealer located
34within a participating county pursuant to s. 218.61 shall be
35transferred into the Local Government Half-cent Sales Tax
36Clearing Trust Fund.
37     3.  Seven thousandths percent shall be Beginning July 1,
382003, the amount to be transferred pursuant to this subparagraph
39to the Local Government Half-cent Sales Tax Clearing Trust Fund
40shall be reduced by 0.1 percent, and the department shall
41distribute this amount to the Public Employees Relations
42Commission Trust Fund less $5,000 each month, which shall be
43added to the amount calculated in subparagraph 4. and
44distributed accordingly.
45     4.  Eighty-three thousandths After the distribution under
46subparagraphs 1., 2., and 3., 0.095 percent shall be transferred
47to the Local Government Half-cent Sales Tax Clearing Trust Fund
48and distributed pursuant to s. 218.65.
49     5.  One and seven hundred seventy-seven thousandths After
50the distributions under subparagraphs 1., 2., 3., and 4., 2.0440
51percent of the available proceeds pursuant to this paragraph
52shall be transferred monthly to the Revenue Sharing Trust Fund
53for Counties pursuant to s. 218.215.
54     6.  One and one hundred sixty-five thousandths After the
55distributions under subparagraphs 1., 2., 3., and 4., 1.3409
56percent of the available proceeds pursuant to this paragraph
57shall be transferred monthly to the Revenue Sharing Trust Fund
58for Municipalities pursuant to s. 218.215. If the total revenue
59to be distributed pursuant to this subparagraph is at least as
60great as the amount due from the Revenue Sharing Trust Fund for
61Municipalities and the former Municipal Financial Assistance
62Trust Fund in state fiscal year 1999-2000, no municipality shall
63receive less than the amount due from the Revenue Sharing Trust
64Fund for Municipalities and the former Municipal Financial
65Assistance Trust Fund in state fiscal year 1999-2000. If the
66total proceeds to be distributed are less than the amount
67received in combination from the Revenue Sharing Trust Fund for
68Municipalities and the former Municipal Financial Assistance
69Trust Fund in state fiscal year 1999-2000, each municipality
70shall receive an amount proportionate to the amount it was due
71in state fiscal year 1999-2000.
72     7.  Of the remaining proceeds:
73     a.  In each fiscal year, the sum of $29,915,500 shall be
74divided into as many equal parts as there are counties in the
75state, and one part shall be distributed to each county. The
76distribution among the several counties shall begin each fiscal
77year on or before January 5th and shall continue monthly for a
78total of 4 months. If a local or special law required that any
79moneys accruing to a county in fiscal year 1999-2000 under the
80then-existing provisions of s. 550.135 be paid directly to the
81district school board, special district, or a municipal
82government, such payment shall continue until such time that the
83local or special law is amended or repealed. The state covenants
84with holders of bonds or other instruments of indebtedness
85issued by local governments, special districts, or district
86school boards prior to July 1, 2000, that it is not the intent
87of this subparagraph to adversely affect the rights of those
88holders or relieve local governments, special districts, or
89district school boards of the duty to meet their obligations as
90a result of previous pledges or assignments or trusts entered
91into which obligated funds received from the distribution to
92county governments under then-existing s. 550.135. This
93distribution specifically is in lieu of funds distributed under
94s. 550.135 prior to July 1, 2000.
95     b.  The department shall distribute $166,667 monthly
96pursuant to s. 288.1162 to each applicant that has been
97certified as a "facility for a new professional sports
98franchise" or a "facility for a retained professional sports
99franchise" pursuant to s. 288.1162. Up to $41,667 shall be
100distributed monthly by the department to each applicant that has
101been certified as a "facility for a retained spring training
102franchise" pursuant to s. 288.1162; however, not more than
103$208,335 may be distributed monthly in the aggregate to all
104certified facilities for a retained spring training franchise.
105Distributions shall begin 60 days following such certification
106and shall continue for not more than 30 years. Nothing contained
107in this paragraph shall be construed to allow an applicant
108certified pursuant to s. 288.1162 to receive more in
109distributions than actually expended by the applicant for the
110public purposes provided for in s. 288.1162(6). However, a
111certified applicant is entitled to receive distributions up to
112the maximum amount allowable and undistributed under this
113section for additional renovations and improvements to the
114facility for the franchise without additional certification.
115     c.  Beginning 30 days after notice by the Office of
116Tourism, Trade, and Economic Development to the Department of
117Revenue that an applicant has been certified as the professional
118golf hall of fame pursuant to s. 288.1168 and is open to the
119public, $166,667 shall be distributed monthly, for up to 300
120months, to the applicant.
121     d.  Beginning 30 days after notice by the Office of
122Tourism, Trade, and Economic Development to the Department of
123Revenue that the applicant has been certified as the
124International Game Fish Association World Center facility
125pursuant to s. 288.1169, and the facility is open to the public,
126$83,333 shall be distributed monthly, for up to 168 months, to
127the applicant. This distribution is subject to reduction
128pursuant to s. 288.1169. A lump sum payment of $999,996 shall be
129made, after certification and before July 1, 2000.
130     8.  All other proceeds shall remain with the General
131Revenue Fund.
132     Section 2.  Paragraph (b) of subsection (2) of section
133202.18, Florida Statutes, is amended to read:
134     202.18  Allocation and disposition of tax proceeds.--The
135proceeds of the communications services taxes remitted under
136this chapter shall be treated as follows:
137     (2)  The proceeds of the taxes remitted under s.
138202.12(1)(b) shall be divided as follows:
139     (b)  Sixty-three percent of the remainder shall be
140allocated to the state and distributed pursuant to s. 212.20(6),
141except that the proceeds allocated pursuant to s.
142212.20(6)(d)2.3. shall be prorated to the participating counties
143in the same proportion as that month's collection of the taxes
144and fees imposed pursuant to chapter 212 and paragraph (1)(b).
145     Section 3.  Subsections (5) and (6) of section 218.65,
146Florida Statutes, are amended to read:
147     218.65  Emergency distribution.--
148     (5)  At the beginning of each fiscal year, the Department
149of Revenue shall calculate a base allocation for each eligible
150county equal to the difference between the current per capita
151limitation times the county's population, minus prior year
152ordinary distributions to the county pursuant to ss.
153212.20(6)(d)2.3., 218.61, and 218.62. If moneys deposited into
154the Local Government Half-cent Sales Tax Clearing Trust Fund
155pursuant to s. 212.20(6)(d)3.4., excluding moneys appropriated
156for supplemental distributions pursuant to subsection (7), for
157the current year are less than or equal to the sum of the base
158allocations, each eligible county shall receive a share of the
159appropriated amount proportional to its base allocation. If the
160deposited amount exceeds the sum of the base allocations, each
161county shall receive its base allocation, and the excess
162appropriated amount shall be distributed equally on a per capita
163basis among the eligible counties.
164     (6)  There is hereby annually appropriated from the Local
165Government Half-cent Sales Tax Clearing Trust Fund the
166distribution provided in s. 212.20(6)(d)3.4. to be used for
167emergency and supplemental distributions pursuant to this
168section.
169     Section 4.  This act shall take effect July 1, 2006.


CODING: Words stricken are deletions; words underlined are additions.