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A bill to be entitled

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An act relating to sales and use tax distribution;

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amending s. 212.20, F.S.; extending the period that a

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portion of the proceeds of the sales and use tax is

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distributed to the applicant that is certified by the

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Office of Tourism, Trade, and Economic Development as the

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International Game Fish Association World Center facility;

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providing an effective date.

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Be It Enacted by the Legislature of the State of Florida:

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     Section 1.  Paragraph (d) of subsection (6) of section

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212.20, Florida Statutes, is amended to read:

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     212.20  Funds collected, disposition; additional powers of

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department; operational expense; refund of taxes adjudicated

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unconstitutionally collected.--

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     (6)  Distribution of all proceeds under this chapter and s.

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202.18(1)(b) and (2)(b) shall be as follows:

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     (d)  The proceeds of all other taxes and fees imposed

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pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)

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and (2)(b) shall be distributed as follows:

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     1.  In any fiscal year, the greater of $500 million, minus

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an amount equal to 4.6 percent of the proceeds of the taxes

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collected pursuant to chapter 201, or 5 percent of all other

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taxes and fees imposed pursuant to this chapter or remitted

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pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in

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monthly installments into the General Revenue Fund.

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     2.  Two-tenths of one percent shall be transferred to the

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Ecosystem Management and Restoration Trust Fund to be used for

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water quality improvement and water restoration projects.

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     3.  After the distribution under subparagraphs 1. and 2.,

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8.814 percent of the amount remitted by a sales tax dealer

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located within a participating county pursuant to s. 218.61 shall

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be transferred into the Local Government Half-cent Sales Tax

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Clearing Trust Fund. Beginning July 1, 2003, the amount to be

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transferred pursuant to this subparagraph to the Local Government

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Half-cent Sales Tax Clearing Trust Fund shall be reduced by 0.1

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percent, and the department shall distribute this amount to the

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Public Employees Relations Commission Trust Fund less $5,000 each

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month, which shall be added to the amount calculated in

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subparagraph 4. and distributed accordingly.

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     4.  After the distribution under subparagraphs 1., 2., and

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3., 0.095 percent shall be transferred to the Local Government

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Half-cent Sales Tax Clearing Trust Fund and distributed pursuant

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to s. 218.65.

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     5.  After the distributions under subparagraphs 1., 2., 3.,

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and 4., 2.0440 percent of the available proceeds pursuant to this

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paragraph shall be transferred monthly to the Revenue Sharing

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Trust Fund for Counties pursuant to s. 218.215.

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     6.  After the distributions under subparagraphs 1., 2., 3.,

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and 4., 1.3409 percent of the available proceeds pursuant to this

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paragraph shall be transferred monthly to the Revenue Sharing

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Trust Fund for Municipalities pursuant to s. 218.215. If the

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total revenue to be distributed pursuant to this subparagraph is

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at least as great as the amount due from the Revenue Sharing

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Trust Fund for Municipalities and the former Municipal Financial

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Assistance Trust Fund in state fiscal year 1999-2000, no

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municipality shall receive less than the amount due from the

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Revenue Sharing Trust Fund for Municipalities and the former

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Municipal Financial Assistance Trust Fund in state fiscal year

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1999-2000. If the total proceeds to be distributed are less than

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the amount received in combination from the Revenue Sharing Trust

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Fund for Municipalities and the former Municipal Financial

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Assistance Trust Fund in state fiscal year 1999-2000, each

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municipality shall receive an amount proportionate to the amount

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it was due in state fiscal year 1999-2000.

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     7.  Of the remaining proceeds:

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     a.  In each fiscal year, the sum of $29,915,500 shall be

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divided into as many equal parts as there are counties in the

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state, and one part shall be distributed to each county. The

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distribution among the several counties shall begin each fiscal

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year on or before January 5th and shall continue monthly for a

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total of 4 months. If a local or special law required that any

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moneys accruing to a county in fiscal year 1999-2000 under the

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then-existing provisions of s. 550.135 be paid directly to the

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district school board, special district, or a municipal

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government, such payment shall continue until such time that the

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local or special law is amended or repealed. The state covenants

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with holders of bonds or other instruments of indebtedness issued

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by local governments, special districts, or district school

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boards prior to July 1, 2000, that it is not the intent of this

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subparagraph to adversely affect the rights of those holders or

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relieve local governments, special districts, or district school

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boards of the duty to meet their obligations as a result of

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previous pledges or assignments or trusts entered into which

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obligated funds received from the distribution to county

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governments under then-existing s. 550.135. This distribution

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specifically is in lieu of funds distributed under s. 550.135

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prior to July 1, 2000.

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     b.  The department shall distribute $166,667 monthly

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pursuant to s. 288.1162 to each applicant that has been certified

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as a "facility for a new professional sports franchise" or a

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"facility for a retained professional sports franchise" pursuant

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to s. 288.1162. Up to $41,667 shall be distributed monthly by the

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department to each applicant that has been certified as a

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"facility for a retained spring training franchise" pursuant to

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s. 288.1162; however, not more than $416,670 may be distributed

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monthly in the aggregate to all certified facilities for a

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retained spring training franchise. Distributions shall begin 60

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days following such certification and shall continue for not more

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than 30 years. Nothing contained in this paragraph shall be

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construed to allow an applicant certified pursuant to s. 288.1162

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to receive more in distributions than actually expended by the

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applicant for the public purposes provided for in s. 288.1162(6).

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     c.  Beginning 30 days after notice by the Office of Tourism,

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Trade, and Economic Development to the Department of Revenue that

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an applicant has been certified as the professional golf hall of

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fame pursuant to s. 288.1168 and is open to the public, $166,667

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shall be distributed monthly, for up to 300 months, to the

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applicant.

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     d.  Beginning 30 days after notice by the Office of Tourism,

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Trade, and Economic Development to the Department of Revenue that

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the applicant has been certified as the International Game Fish

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Association World Center facility pursuant to s. 288.1169, and

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the facility is open to the public, $83,333 shall be distributed

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monthly, for up to 288 168 months, to the applicant. This

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distribution is subject to reduction pursuant to s. 288.1169. A

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lump sum payment of $999,996 shall be made, after certification

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and before July 1, 2000.

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     8.  All other proceeds shall remain with the General Revenue

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Fund.

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     Section 2.  This act shall take effect July 1, 2008.