Amendment
Bill No. CS/SB 590
Amendment No. 683777
CHAMBER ACTION
Senate House
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1Representative Brandenburg offered the following:
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3     Amendment (with directory and title amendments)
4     Between lines 112 and 113, insert:
5     (3)  TAX ON HANDLE.--Each permitholder shall pay a tax on
6contributions to pari-mutuel pools, the aggregate of which is
7hereinafter referred to as "handle," on races or games conducted
8by the permitholder. The tax is imposed daily and is based on
9the total contributions to all pari-mutuel pools conducted
10during the daily performance. If a permitholder conducts more
11than one performance daily, the tax is imposed on each
12performance separately.
13     (c)1.  The tax on handle for intertrack wagering is 2.0
14percent of the handle if the host track is a horse track, 3.3
15percent if the host track is a harness track, 5.5 percent if the
16host track is a dog track, and 7.1 percent if the host track is
17a jai alai fronton. The tax on handle for intertrack wagering is
180.5 percent if the host track and the guest track are
19thoroughbred permitholders or if the guest track is a
20thoroughbred permitholder located outside the market area of the
21host track and within the market area of a thoroughbred
22permitholder currently conducting a live race meet. The tax on
23handle for intertrack wagering on rebroadcasts of simulcast
24thoroughbred horseraces is 2.4 percent of the handle and 1.5
25percent of the handle for intertrack wagering on rebroadcasts of
26simulcast harness horseraces. The tax shall be deposited into
27the Pari-mutuel Wagering Trust Fund.
28     2.  The tax on handle for intertrack wagers accepted by any
29dog track located in an area of the state in which there are
30only three permitholders, all of which are greyhound
31permitholders, located in three contiguous counties, from any
32greyhound permitholder also located within such area or any dog
33track or jai alai fronton located as specified in s. 550.615(6)
34or (9), on races or games received from the same class of
35permitholder located within the same market area is 3.9 percent
36if the host facility is a greyhound permitholder and, if the
37host facility is a jai alai permitholder, the rate shall be 6.1
38percent except that it shall be 2.3 percent on handle at such
39time as the total tax on intertrack handle paid to the division
40by the permitholder during the current state fiscal year exceeds
41the total tax on intertrack handle paid to the division by the
42permitholder during the 1992-1993 state fiscal year.
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44====== D I R E C T O R Y  A M E N D M E N T =====
45     Remove line 78 and insert:
46     Section 3.  Paragraph (b) of subsection (1), paragraph (c)
47of subsection (3), and subsection
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T I T L E  A M E N D M E N T
55     Remove line 8 and insert:
56550.0951, F.S.; limiting a tax on handle to certain guest
57tracks; providing for monthly payments of the
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CODING: Words stricken are deletions; words underlined are additions.