HB 1005

1
A bill to be entitled
2An act relating to fiscally constrained counties; amending
3s. 202.18, F.S.; deleting provisions for distributing a
4portion of communications services tax revenues to
5fiscally constrained counties; amending s. 212.20, F.S.;
6providing for distribution of certain sales and use tax
7revenues to fiscally constrained counties; amending s.
8218.67, F.S., to conform; amending s. 288.1169, F.S.;
9correcting a cross-reference; providing an effective date.
10
11Be It Enacted by the Legislature of the State of Florida:
12
13     Section 1.  Subsection (2) of section 202.18, Florida
14Statutes, is amended to read:
15     202.18  Allocation and disposition of tax proceeds.--The
16proceeds of the communications services taxes remitted under
17this chapter shall be treated as follows:
18     (2)  The proceeds of the taxes remitted under s.
19202.12(1)(b) shall be divided as follows:
20     (a)  The portion of such proceeds which constitutes gross
21receipts taxes, imposed at the rate prescribed in chapter 203,
22shall be deposited as provided by law and in accordance with s.
239, Art. XII of the State Constitution.
24     (b)  Sixty-three percent of the remainder shall be
25allocated to the state and distributed pursuant to s. 212.20(6),
26except that the proceeds allocated pursuant to s. 212.20(6)(d)3.
27shall be prorated to the participating counties in the same
28proportion as that month's collection of the taxes and fees
29imposed pursuant to chapter 212 and paragraph (1)(b).
30     (c)1.  During each calendar year, the remaining portion of
31such proceeds shall be transferred to the Local Government Half-
32cent Sales Tax Clearing Trust Fund and. Seventy percent of such
33proceeds shall be allocated in the same proportion as the
34allocation of total receipts of the half-cent sales tax under s.
35218.61 and the emergency distribution under s. 218.65 in the
36prior state fiscal year. Thirty percent of such proceeds shall
37be distributed pursuant to s. 218.67.
38     2.  The proportion of the proceeds allocated based on the
39emergency distribution under s. 218.65 shall be distributed
40pursuant to s. 218.65.
41     3.  In each calendar year, the proportion of the proceeds
42allocated based on the half-cent sales tax under s. 218.61 shall
43be allocated to each county in the same proportion as the
44county's percentage of total sales tax allocation for the prior
45state fiscal year and distributed pursuant to s. 218.62.
46     4.  The department shall distribute the appropriate amount
47to each municipality and county each month at the same time that
48local communications services taxes are distributed pursuant to
49subsection (3).
50     Section 2.  Paragraph (d) of subsection (6) of section
51212.20, Florida Statutes, is amended to read:
52     212.20  Funds collected, disposition; additional powers of
53department; operational expense; refund of taxes adjudicated
54unconstitutionally collected.--
55     (6)  Distribution of all proceeds under this chapter and s.
56202.18(1)(b) and (2)(b) shall be as follows:
57     (d)  The proceeds of all other taxes and fees imposed
58pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
59and (2)(b) shall be distributed as follows:
60     1.  In any fiscal year, the greater of $500 million, minus
61an amount equal to 4.6 percent of the proceeds of the taxes
62collected pursuant to chapter 201, or 5 percent of all other
63taxes and fees imposed pursuant to this chapter or remitted
64pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
65monthly installments into the General Revenue Fund.
66     2.  Two-tenths of one percent shall be transferred to the
67Ecosystem Management and Restoration Trust Fund to be used for
68water quality improvement and water restoration projects.
69     3.  After the distribution under subparagraphs 1. and 2.,
708.814 percent of the amount remitted by a sales tax dealer
71located within a participating county pursuant to s. 218.61
72shall be transferred into the Local Government Half-cent Sales
73Tax Clearing Trust Fund. Beginning July 1, 2003, the amount to
74be transferred pursuant to this subparagraph to the Local
75Government Half-cent Sales Tax Clearing Trust Fund shall be
76reduced by 0.1 percent, and the department shall distribute this
77amount to the Public Employees Relations Commission Trust Fund
78less $5,000 each month, which shall be added to the amount
79calculated in subparagraph 4. and distributed accordingly.
80     4.  After the distribution under subparagraphs 1., 2., and
813., 0.095 percent of the available proceeds shall be transferred
82to the Local Government Half-cent Sales Tax Clearing Trust Fund
83and distributed pursuant to s. 218.65.
84     5.  After the distributions under subparagraphs 1., 2., 3.,
85and 4., 2.0440 percent of the available proceeds pursuant to
86this paragraph shall be transferred monthly to the Revenue
87Sharing Trust Fund for Counties pursuant to s. 218.215.
88     6.  After the distributions under subparagraphs 1., 2., 3.,
89and 4., 1.3409 percent of the available proceeds pursuant to
90this paragraph shall be transferred monthly to the Revenue
91Sharing Trust Fund for Municipalities pursuant to s. 218.215. If
92the total revenue to be distributed pursuant to this
93subparagraph is at least as great as the amount due from the
94Revenue Sharing Trust Fund for Municipalities and the former
95Municipal Financial Assistance Trust Fund in state fiscal year
961999-2000, no municipality shall receive less than the amount
97due from the Revenue Sharing Trust Fund for Municipalities and
98the former Municipal Financial Assistance Trust Fund in state
99fiscal year 1999-2000. If the total proceeds to be distributed
100are less than the amount received in combination from the
101Revenue Sharing Trust Fund for Municipalities and the former
102Municipal Financial Assistance Trust Fund in state fiscal year
1031999-2000, each municipality shall receive an amount
104proportionate to the amount it was due in state fiscal year
1051999-2000.
106     7.  After the distributions under subparagraphs 1., 2., 3.,
107and 4., 0.082 percent of the available proceeds shall be
108transferred to the Local Government Half-cent Sales Tax Clearing
109Trust Fund and distributed pursuant to s. 218.67.
110     8.7.  Of the remaining proceeds:
111     a.  In each fiscal year, the sum of $29,915,500 shall be
112divided into as many equal parts as there are counties in the
113state, and one part shall be distributed to each county. The
114distribution among the several counties shall begin each fiscal
115year on or before January 5th and shall continue monthly for a
116total of 4 months. If a local or special law required that any
117moneys accruing to a county in fiscal year 1999-2000 under the
118then-existing provisions of s. 550.135 be paid directly to the
119district school board, special district, or a municipal
120government, such payment shall continue until such time that the
121local or special law is amended or repealed. The state covenants
122with holders of bonds or other instruments of indebtedness
123issued by local governments, special districts, or district
124school boards prior to July 1, 2000, that it is not the intent
125of this subparagraph to adversely affect the rights of those
126holders or relieve local governments, special districts, or
127district school boards of the duty to meet their obligations as
128a result of previous pledges or assignments or trusts entered
129into which obligated funds received from the distribution to
130county governments under then-existing s. 550.135. This
131distribution specifically is in lieu of funds distributed under
132s. 550.135 prior to July 1, 2000.
133     b.  The department shall distribute $166,667 monthly
134pursuant to s. 288.1162 to each applicant that has been
135certified as a "facility for a new professional sports
136franchise" or a "facility for a retained professional sports
137franchise" pursuant to s. 288.1162. Up to $41,667 shall be
138distributed monthly by the department to each applicant that has
139been certified as a "facility for a retained spring training
140franchise" pursuant to s. 288.1162; however, not more than
141$416,670 may be distributed monthly in the aggregate to all
142certified facilities for a retained spring training franchise.
143Distributions shall begin 60 days following such certification
144and shall continue for not more than 30 years. Nothing contained
145in this paragraph shall be construed to allow an applicant
146certified pursuant to s. 288.1162 to receive more in
147distributions than actually expended by the applicant for the
148public purposes provided for in s. 288.1162(6).
149     c.  Beginning 30 days after notice by the Office of
150Tourism, Trade, and Economic Development to the Department of
151Revenue that an applicant has been certified as the professional
152golf hall of fame pursuant to s. 288.1168 and is open to the
153public, $166,667 shall be distributed monthly, for up to 300
154months, to the applicant.
155     d.  Beginning 30 days after notice by the Office of
156Tourism, Trade, and Economic Development to the Department of
157Revenue that the applicant has been certified as the
158International Game Fish Association World Center facility
159pursuant to s. 288.1169, and the facility is open to the public,
160$83,333 shall be distributed monthly, for up to 168 months, to
161the applicant. This distribution is subject to reduction
162pursuant to s. 288.1169. A lump sum payment of $999,996 shall be
163made, after certification and before July 1, 2000.
164     9.8.  All other proceeds shall remain with the General
165Revenue Fund.
166     Section 3.  Subsection (2) of section 218.67, Florida
167Statutes, is amended to read:
168     218.67  Distribution for fiscally constrained counties.--
169     (2)  Each fiscally constrained county government that
170participates in the local government half-cent sales tax shall
171be eligible to receive an additional distribution from the Local
172Government Half-cent Sales Tax Clearing Trust Fund, as provided
173in s. 212.20 202.18(2)(c)1., in addition to its regular monthly
174distribution provided under this part and any emergency or
175supplemental distribution under s. 218.65.
176     Section 4.  Subsection (6) of section 288.1169, Florida
177Statutes, is amended to read:
178     288.1169  International Game Fish Association World Center
179facility.--
180     (6)  The Department of Commerce must recertify every 10
181years that the facility is open, that the International Game
182Fish Association World Center continues to be the only
183international administrative headquarters, fishing museum, and
184Hall of Fame in the United States recognized by the
185International Game Fish Association, and that the project is
186meeting the minimum projections for attendance or sales tax
187revenues as required at the time of original certification. If
188the facility is not recertified during this 10-year review as
189meeting the minimum projections, then funding will be abated
190until certification criteria are met. If the project fails to
191generate $1 million of annual revenues pursuant to paragraph
192(2)(e), the distribution of revenues pursuant to s.
193212.20(6)(d)8.d. 212.20(6)(d)7.d. shall be reduced to an amount
194equal to $83,333 multiplied by a fraction, the numerator of
195which is the actual revenues generated and the denominator of
196which is $1 million. Such reduction shall remain in effect until
197revenues generated by the project in a 12-month period equal or
198exceed $1 million.
199     Section 5.  This act shall take effect July 1, 2007.


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