| 1 | A bill to be entitled |
| 2 | An act relating to a tax on revenues from slot machines; |
| 3 | amending s. 849.16, F.S.; imposing a tax on revenues from |
| 4 | slot machines located in certain pari-mutuel facilities |
| 5 | located in Broward County, as authorized by Section 23 of |
| 6 | Article X of the State Constitution; defining the term |
| 7 | "slot-machine revenues"; providing for remitting the tax |
| 8 | proceeds periodically to the Department of Revenue; |
| 9 | providing for rulemaking by the department; requiring the |
| 10 | tax proceeds to be deposited in the State School Trust |
| 11 | Fund and used to supplement public education funding; |
| 12 | providing for the distribution of the tax proceeds; |
| 13 | providing penalties for a failure to timely pay the tax on |
| 14 | slot-machine revenues; requiring that the Department of |
| 15 | Revenue coordinate with the Division of Pari-mutuel |
| 16 | Wagering in enforcement actions; requiring the division to |
| 17 | adopt rules governing suppliers and operators of slot |
| 18 | machines; providing that, except for the provisions of |
| 19 | this act, ch. 849, F.S., does not apply to a licensed |
| 20 | pari-mutuel facility in Broward County which qualifies |
| 21 | under Section 23 of Article X of the State Constitution to |
| 22 | operate slot machines, if specified conditions are met; |
| 23 | regulating the operating hours, number of slot machines |
| 24 | allowed, and use of automated teller machines at affected |
| 25 | facilities; providing an effective date. |
| 26 |
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| 27 | WHEREAS, the voters of the State of Florida approved |
| 28 | Section 23 of Article X of the State Constitution on November 4, |
| 29 | 2004, and |
| 30 | WHEREAS, Section 23 of Article X of the State Constitution |
| 31 | allows the Legislature to regulate and tax the slot-machine |
| 32 | proceeds to supplement funds for education, and |
| 33 | WHEREAS, the Florida Legislature desires to create a |
| 34 | regulatory structure that provides for the taxation of slot- |
| 35 | machine proceeds for the benefit of public education, NOW, |
| 36 | THEREFORE, |
| 37 |
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| 38 | Be It Enacted by the Legislature of the State of Florida: |
| 39 |
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| 40 | Section 1. Subsections (3), (4), and (5) are added to |
| 41 | section 849.16, Florida Statutes, to read: |
| 42 | 849.16 Machines or devices which come within provisions of |
| 43 | law defined.-- |
| 44 | (3)(a) A licensed pari-mutuel facility that conducts slot |
| 45 | machine gaming in Broward County, as authorized by s. 23, Art. X |
| 46 | of the State Constitution, shall pay to the state a tax of 35 |
| 47 | percent of slot-machine revenues for the purpose of |
| 48 | supplementing public education funding. As used in this |
| 49 | subsection, the term "slot-machine revenues" means the total of |
| 50 | all cash and property received by the licensed pari-mutuel |
| 51 | facility from slot machine gaming minus the amount of cash, cash |
| 52 | equivalents, credits, and prizes paid to winners. |
| 53 | (b) The pari-mutuel facility shall remit the tax proceeds |
| 54 | at the end of each month to the Department of Revenue in such a |
| 55 | form and fashion as set forth by the department. The Department |
| 56 | of Revenue shall adopt rules for collecting and auditing the tax |
| 57 | proceeds remitted under this paragraph. |
| 58 | (c) The funds collected by the Department of Revenue under |
| 59 | paragraph (b) shall be deposited in the State School Trust Fund |
| 60 | to supplement public education funding. The revenues from slot |
| 61 | machines which have been deposited into the trust fund shall be |
| 62 | distributed to the counties annually through the General |
| 63 | Appropriations Act as follows: |
| 64 | 1. To offset the effect of slot machines, Broward County |
| 65 | shall receive $75 per full-time equivalent student enrolled |
| 66 | within the county. |
| 67 | 2. The slot-machine revenues that remain after the |
| 68 | distribution authorized under subparagraph 1. shall be |
| 69 | distributed in accordance with the Florida Education Finance |
| 70 | Program as determined by the General Appropriations Act to all |
| 71 | counties, including Broward County. |
| 72 | (d) The failure to timely pay the tax on slot-machine |
| 73 | revenues shall subject the licensed permitholder to enforcement |
| 74 | by the Division of Pari-mutuel Wagering and to penalties set |
| 75 | forth in s. 550.0951. The Department of Revenue shall coordinate |
| 76 | with the Division of Pari-mutuel Wagering in bringing |
| 77 | enforcement actions under this paragraph. |
| 78 | (e) The Division of Pari-mutuel Wagering shall adopt rules |
| 79 | governing licensure and regulation of the suppliers of slot |
| 80 | machines to the authorized pari-mutuel facilities and of the |
| 81 | operators of those slot machines. |
| 82 | (4) Except for subsection (3) and this subsection, this |
| 83 | chapter may not be construed, interpreted, or applied to any |
| 84 | licensed pari-mutuel facility in Broward County which qualifies |
| 85 | under s. 23, Art. X of the State Constitution to operate slot |
| 86 | machines if the pari-mutuel facility complies with the payment |
| 87 | of taxes under this section. |
| 88 | (5) A pari-mutuel facility that is subject to this section |
| 89 | may: |
| 90 | (a) Remain open and operate slot machines and allow gaming |
| 91 | 24 hours a day, 7 days a week; |
| 92 | (b) Place an unlimited number of slot machines on the |
| 93 | gambling floor; and |
| 94 | (c) Place automated teller machines on the premises, |
| 95 | except on the gambling floor. |
| 96 | Section 2. This act shall take effect upon becoming a law. |