Florida Senate - 2009 SB 2308
By Senator Gelber
35-01845A-09 20092308__
1 A bill to be entitled
2 An act relating to performing arts center funding;
3 amending s. 212.20, F.S.; revising the authority of
4 the Department of Revenue to distribute certain tax
5 proceeds to include distributions to performing arts
6 centers; creating s. 288.163, F.S.; designating the
7 Office of Tourism, Trade, and Economic Development as
8 the state agency for screening applicants for
9 performing arts center funding; providing a
10 definition; requiring the office to adopt funding
11 application rules; specifying certification duties of
12 the office; specifying uses of certain funds;
13 requiring the office to notify the department of
14 certifications; authorizing the department to conduct
15 audits to verify expenditures; authorizing the
16 department to recover certain funds under certain
17 circumstances; providing an effective date.
18
19 Be It Enacted by the Legislature of the State of Florida:
20
21 Section 1. Paragraph (d) of subsection (6) of section
22 212.20, Florida Statutes, is amended to read:
23 212.20 Funds collected, disposition; additional powers of
24 department; operational expense; refund of taxes adjudicated
25 unconstitutionally collected.—
26 (6) Distribution of all proceeds under this chapter and s.
27 202.18(1)(b) and (2)(b) shall be as follows:
28 (d) The proceeds of all other taxes and fees imposed
29 pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
30 and (2)(b) shall be distributed as follows:
31 1. In any fiscal year, the greater of $500 million, minus
32 an amount equal to 4.6 percent of the proceeds of the taxes
33 collected pursuant to chapter 201, or 5 percent of all other
34 taxes and fees imposed pursuant to this chapter or remitted
35 pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
36 monthly installments into the General Revenue Fund.
37 2. Two-tenths of one percent shall be transferred to the
38 Ecosystem Management and Restoration Trust Fund to be used for
39 water quality improvement and water restoration projects.
40 3. After the distribution under subparagraphs 1. and 2.,
41 8.814 percent of the amount remitted by a sales tax dealer
42 located within a participating county pursuant to s. 218.61
43 shall be transferred into the Local Government Half-cent Sales
44 Tax Clearing Trust Fund. Beginning July 1, 2003, the amount to
45 be transferred pursuant to this subparagraph to the Local
46 Government Half-cent Sales Tax Clearing Trust Fund shall be
47 reduced by 0.1 percent, and the department shall distribute this
48 amount to the Public Employees Relations Commission Trust Fund
49 less $5,000 each month, which shall be added to the amount
50 calculated in subparagraph 4. and distributed accordingly.
51 4. After the distribution under subparagraphs 1., 2., and
52 3., 0.095 percent shall be transferred to the Local Government
53 Half-cent Sales Tax Clearing Trust Fund and distributed pursuant
54 to s. 218.65.
55 5. After the distributions under subparagraphs 1., 2., 3.,
56 and 4., 2.0440 percent of the available proceeds pursuant to
57 this paragraph shall be transferred monthly to the Revenue
58 Sharing Trust Fund for Counties pursuant to s. 218.215.
59 6. After the distributions under subparagraphs 1., 2., 3.,
60 and 4., 1.3409 percent of the available proceeds pursuant to
61 this paragraph shall be transferred monthly to the Revenue
62 Sharing Trust Fund for Municipalities pursuant to s. 218.215. If
63 the total revenue to be distributed pursuant to this
64 subparagraph is at least as great as the amount due from the
65 Revenue Sharing Trust Fund for Municipalities and the former
66 Municipal Financial Assistance Trust Fund in state fiscal year
67 1999-2000, no municipality shall receive less than the amount
68 due from the Revenue Sharing Trust Fund for Municipalities and
69 the former Municipal Financial Assistance Trust Fund in state
70 fiscal year 1999-2000. If the total proceeds to be distributed
71 are less than the amount received in combination from the
72 Revenue Sharing Trust Fund for Municipalities and the former
73 Municipal Financial Assistance Trust Fund in state fiscal year
74 1999-2000, each municipality shall receive an amount
75 proportionate to the amount it was due in state fiscal year
76 1999-2000.
77 7. Of the remaining proceeds:
78 a. In each fiscal year, the sum of $29,915,500 shall be
79 divided into as many equal parts as there are counties in the
80 state, and one part shall be distributed to each county. The
81 distribution among the several counties shall begin each fiscal
82 year on or before January 5th and shall continue monthly for a
83 total of 4 months. If a local or special law required that any
84 moneys accruing to a county in fiscal year 1999-2000 under the
85 then-existing provisions of s. 550.135 be paid directly to the
86 district school board, special district, or a municipal
87 government, such payment shall continue until such time that the
88 local or special law is amended or repealed. The state covenants
89 with holders of bonds or other instruments of indebtedness
90 issued by local governments, special districts, or district
91 school boards prior to July 1, 2000, that it is not the intent
92 of this subparagraph to adversely affect the rights of those
93 holders or relieve local governments, special districts, or
94 district school boards of the duty to meet their obligations as
95 a result of previous pledges or assignments or trusts entered
96 into which obligated funds received from the distribution to
97 county governments under then-existing s. 550.135. This
98 distribution specifically is in lieu of funds distributed under
99 s. 550.135 prior to July 1, 2000.
100 b.(I) The department shall distribute $166,667 monthly
101 pursuant to s. 288.1162 to each applicant that has been
102 certified as a “facility for a new professional sports
103 franchise” or a “facility for a retained professional sports
104 franchise” pursuant to s. 288.1162. Up to $41,667 shall be
105 distributed monthly by the department to each applicant that has
106 been certified as a “facility for a retained spring training
107 franchise” pursuant to s. 288.1162; however, not more than
108 $416,670 may be distributed monthly in the aggregate to all
109 certified facilities for a retained spring training franchise.
110 Distributions shall begin 60 days following such certification
111 and shall continue for not more than 30 years. Nothing contained
112 in this paragraph shall be construed to allow an applicant
113 certified pursuant to s. 288.1162 to receive more in
114 distributions than actually expended by the applicant for the
115 public purposes provided for in s. 288.1162(6); or
116 (II) The department shall distribute $166,667 monthly
117 pursuant to s. 288.163 to each applicant that has been certified
118 as a performing arts center pursuant to s. 288.1163.
119 Distributions shall begin 60 days after such certification and
120 shall continue for not more than 30 years. Nothing contained in
121 this paragraph shall be construed to allow an applicant
122 certified pursuant to s. 288.163 to receive more in
123 distributions than actually expended by the applicant for the
124 public purposes provided for in s. 288.163(5).
125 c. Beginning 30 days after notice by the Office of Tourism,
126 Trade, and Economic Development to the Department of Revenue
127 that an applicant has been certified as the professional golf
128 hall of fame pursuant to s. 288.1168 and is open to the public,
129 $166,667 shall be distributed monthly, for up to 300 months, to
130 the applicant.
131 d. Beginning 30 days after notice by the Office of Tourism,
132 Trade, and Economic Development to the Department of Revenue
133 that the applicant has been certified as the International Game
134 Fish Association World Center facility pursuant to s. 288.1169,
135 and the facility is open to the public, $83,333 shall be
136 distributed monthly, for up to 168 months, to the applicant.
137 This distribution is subject to reduction pursuant to s.
138 288.1169. A lump sum payment of $999,996 shall be made, after
139 certification and before July 1, 2000.
140 8. All other proceeds shall remain with the General Revenue
141 Fund.
142 Section 2. Section 288.163, Florida Statutes, is created to
143 read:
144 288.163 Performing arts centers, certification; duties.—
145 (1) The Office of Tourism, Trade, and Economic Development
146 shall serve as the state agency for screening applicants for
147 state funding pursuant to s. 212.20(6)(d)7.b.(II) and for
148 certifying an applicant as a performing arts center that is
149 eligible for funding pursuant to s. 212.20(6)(d)7.b.(II).
150 (2) As used in this section, the term “performing arts
151 center” means a facility where live theater, live opera, live
152 ballet, or other live cultural events are held that is publicly
153 owned and operated or owned and operated by a not-for-profit
154 organization and open to the public, within the boundaries of
155 such municipality or county.
156 (3) The Office of Tourism, Trade, and Economic Development
157 shall adopt rules for the receipt and processing of applications
158 for funding pursuant to s. 212.20(6)(d)7.b.(II).
159 (4) Before certifying an applicant as a performing arts
160 center eligible for funding pursuant to s. 212.20(6)(d)7.b.(II),
161 the Office of Tourism, Trade, and Economic Development must:
162 (a) Determine that a unit of local government or a not-for
163 profit organization is responsible for the construction,
164 maintenance, or operation of the performing arts center or holds
165 title to or a leasehold interest in the property on which the
166 performing arts center is located and the applicant is or will
167 be the owner, tenant, or operator of the performing arts center.
168 (b) Determine that the applicant has projections, verified
169 by the Office of Tourism, Trade, and Economic Development, that
170 demonstrate that the performing arts center will attract a paid
171 attendance of more than 150,000 annually.
172 (c) Determine that the applicant has an independent
173 analysis or study, verified by the Office of Tourism, Trade, and
174 Economic Development, which demonstrates that the amount of the
175 revenues generated by the taxes imposed under chapter 212 with
176 respect to the use and operation of the performing arts center
177 will equal or exceed $2 million annually.
178 (d) Determine that the municipality or county in which the
179 performing arts center is located has certified by resolution
180 after a public hearing that the application serves a public
181 purpose.
182 (5) An applicant certified as a performing arts center and
183 certified for funding pursuant to s. 212.20(6)(d)7.b.(II) may
184 use funds provided pursuant to that sub-sub-subparagraph only
185 for the public purpose of:
186 (a) Paying for the acquisition, construction,
187 reconstruction, renovation, capital improvement, or maintenance
188 of the performing arts center or any ancillary facilities, such
189 as parking structures, meeting rooms, and retail and concession
190 space.
191 (b) Paying or pledging for the payment of debt service on,
192 or funding debt service reserve funds, arbitrage rebate
193 obligations, or other amounts payable with respect to, bonds or
194 other indebtedness issued for the acquisition, construction,
195 reconstruction, renovation, or capital improvement of the
196 facility for a performing arts center or ancillary facilities.
197 (c) Reimbursing costs for the refinance of bonds or other
198 indebtedness, including the payment of any interest and
199 prepayment premium or penalty thereon, issued for the
200 acquisition, construction, reconstruction, renovation, or
201 capital improvement of the performing arts center or ancillary
202 facilities.
203 (6) The Office of Tourism, Trade, and Economic Development
204 shall notify the Department of Revenue of any facility certified
205 as a performing arts center that is eligible for funding
206 pursuant to s. 212.20(6)(d)7.b.(II).
207 (7) The Department of Revenue may conduct audits as
208 provided in s. 213.34 to verify that the distributions made
209 under this section have been expended as required in this
210 section. If the department determines that the distributions
211 made under this section have not been expended as required by
212 this section, it may pursue recovery of the funds under the laws
213 and rules governing the assessment of taxes.
214 Section 3. This act shall take effect July 1, 2009.