HB 5121

1
A bill to be entitled
2An act relating to environmental protection; amending s.
3201.15, F.S.; authorizing the use of specified proceeds
4from the excise tax on documents for certain debt service
5obligations; removing provisions authorizing the
6distribution of specified amounts of the proceeds from the
7excise tax on documents to the Water Protection and
8Sustainability Program Trust Fund within the Department of
9Environmental Protection and the Marine Resources
10Conservation Trust Fund within the Fish and Wildlife
11Conservation Commission; providing for the distribution of
12a specified amount of the proceeds from the excise tax on
13documents to the General Revenue Fund; removing an
14obsolete provision; authorizing the use of proceeds from
15the excise tax on documents for specified debt service
16obligations under certain conditions; amending s. 212.20,
17F.S.; removing provisions authorizing the distribution of
18specified amounts of the proceeds from the tax on sales,
19use, and other transactions and the communications
20services tax to the Ecosystem Management and Restoration
21Trust Fund within the Department of Environmental
22Protection and increasing the distribution to the General
23Revenue Fund; creating s. 403.7062, F.S.; providing for a
24solid waste disposal fee; providing requirements for
25imposition and collection of the fee; providing for
26distribution of the proceeds to the General Revenue Fund;
27authorizing the Department of Revenue to adopt rules;
28terminating the Lake Okeechobee Protection Trust Fund;
29providing for the disposition of balances in and revenues
30of the trust fund; prescribing procedures for the
31termination of the trust fund; amending s. 11.45, 202.18,
32218.245, 218.65, and 288.1169, F.S.; conforming cross-
33references; repealing s. 373.45952, F.S., relating to the
34Lake Okeechobee Protection Trust Fund; providing effective
35dates.
36
37Be It Enacted by the Legislature of the State of Florida:
38
39     Section 1.  Section 201.15, Florida Statutes, is amended to
40read:
41     201.15  Distribution of taxes collected.--All taxes
42collected under this chapter are subject to the service charge
43imposed in s. 215.20(1). Prior to distribution under this
44section, the Department of Revenue shall deduct amounts
45necessary to pay the costs of the collection and enforcement of
46the tax levied by this chapter. Such costs and the service
47charge may not be levied against any portion of taxes pledged to
48debt service on bonds to the extent that the costs and service
49charge are required to pay any amounts relating to the bonds.
50After distributions are made pursuant to subsection (1), all of
51the costs of the collection and enforcement of the tax levied by
52this chapter and the service charge shall be available and
53transferred to the extent necessary to pay debt service and any
54other amounts payable with respect to bonds issued before July
551, 2009, secured by revenues distributed pursuant to subsection
56(1). All taxes remaining after deduction of costs and the
57service charge shall be distributed as follows:
58     (1)  Sixty-three and thirty-one hundredths percent of the
59remaining taxes collected under this chapter shall be used for
60the following purposes:
61     (a)  Amounts necessary to pay the debt service on, or fund
62debt service reserve funds, rebate obligations, or other amounts
63payable with respect to Preservation 2000 bonds issued pursuant
64to s. 375.051 and Florida Forever bonds issued pursuant to s.
65215.618, shall be paid into the State Treasury to the credit of
66the Land Acquisition Trust Fund to be used for such purposes.
67The amount transferred to the Land Acquisition Trust Fund may
68not exceed $300 million in fiscal year 1999-2000 and thereafter
69for Preservation 2000 bonds and bonds issued to refund
70Preservation 2000 bonds, and $300 million in fiscal year 2000-
712001 and thereafter for Florida Forever bonds. The annual amount
72transferred to the Land Acquisition Trust Fund for Florida
73Forever bonds may not exceed $30 million in the first fiscal
74year in which bonds are issued. The limitation on the amount
75transferred shall be increased by an additional $30 million in
76each subsequent fiscal year, but may not exceed a total of $300
77million in any fiscal year for all bonds issued. It is the
78intent of the Legislature that all bonds issued to fund the
79Florida Forever Act be retired by December 31, 2040. Except for
80bonds issued to refund previously issued bonds, no series of
81bonds may be issued pursuant to this paragraph unless such bonds
82are approved and the debt service for the remainder of the
83fiscal year in which the bonds are issued is specifically
84appropriated in the General Appropriations Act. For purposes of
85refunding Preservation 2000 bonds, amounts designated within
86this section for Preservation 2000 and Florida Forever bonds may
87be transferred between the two programs to the extent provided
88for in the documents authorizing the issuance of the bonds. The
89Preservation 2000 bonds and Florida Forever bonds shall be
90equally and ratably secured by moneys distributable to the Land
91Acquisition Trust Fund pursuant to this section, except to the
92extent specifically provided otherwise by the documents
93authorizing the issuance of the bonds. No moneys transferred to
94the Land Acquisition Trust Fund pursuant to this paragraph, or
95earnings thereon, shall be used or made available to pay debt
96service on the Save Our Coast revenue bonds.
97     (b)  Moneys shall be paid into the State Treasury to the
98credit of the Save Our Everglades Trust Fund in amounts
99necessary to pay debt service, provide reserves, and pay rebate
100obligations and other amounts due with respect to bonds issued
101under s. 215.619. Taxes distributed under paragraph (a) and this
102paragraph must be collectively distributed on a pro rata basis
103when the available moneys under this subsection are not
104sufficient to cover the amounts required under paragraph (a) and
105this paragraph.
106     (c)  The remainder of the moneys distributed under this
107subsection, after the required payments under paragraphs (a) and
108(b), shall be paid into the State Treasury to the credit of:
109     1.  The State Transportation Trust Fund in the Department
110of Transportation in the amount of the lesser of 38.2 percent of
111the remainder or $541.75 million in each fiscal year, to be used
112for the following specified purposes, notwithstanding any other
113law to the contrary:
114     a.  For the purposes of capital funding for the New Starts
115Transit Program, authorized by Title 49, U.S.C. s. 5309 and
116specified in s. 341.051, 10 percent of these funds;
117     b.  For the purposes of the Small County Outreach Program
118specified in s. 339.2818, 5 percent of these funds;
119     c.  For the purposes of the Strategic Intermodal System
120specified in ss. 339.61, 339.62, 339.63, and 339.64, 75 percent
121of these funds after allocating for the New Starts Transit
122Program described in sub-subparagraph a. and the Small County
123Outreach Program described in sub-subparagraph b.; and
124     d.  For the purposes of the Transportation Regional
125Incentive Program specified in s. 339.2819, 25 percent of these
126funds after allocating for the New Starts Transit Program
127described in sub-subparagraph a. and the Small County Outreach
128Program described in sub-subparagraph b.
129     2.  The Water Protection and Sustainability Program Trust
130Fund in the Department of Environmental Protection in the amount
131of the lesser of 5.64 percent of the remainder or $80 million in
132each fiscal year, to be used as required by s. 403.890.
133     2.3.  The Grants and Donations Trust Fund in the Department
134of Community Affairs in the amount of the lesser of .23 percent
135of the remainder or $3.25 million in each fiscal year, with 92
136percent to be used to fund technical assistance to local
137governments and school boards on the requirements and
138implementation of this act and the remaining amount to be used
139to fund the Century Commission established in s. 163.3247.
140     3.4.  The Ecosystem Management and Restoration Trust Fund
141in the amount of the lesser of 2.12 percent of the remainder or
142$30 million in each fiscal year, to be used for the preservation
143and repair of the state's beaches as provided in ss. 161.091-
144161.212.
145     5.  The Marine Resources Conservation Trust Fund in the
146amount of the lesser of .14 percent of the remainder or $2
147million in each fiscal year, to be used for marine mammal care
148as provided in s. 379.208(3).
149     4.6.  General Inspection Trust Fund in the amount of the
150lesser of .02 percent of the remainder or $300,000 in each
151fiscal year to be used to fund oyster management and restoration
152programs as provided in s. 379.362(3).
153
154Moneys distributed pursuant to this paragraph may not be pledged
155for debt service unless such pledge is approved by referendum of
156the voters.
157     (d)  The remainder of the moneys distributed under this
158subsection, after the required payments under paragraphs (a),
159(b), and (c), shall be paid into the State Treasury to the
160credit of the General Revenue Fund to be used and expended for
161the purposes for which the General Revenue Fund was created and
162exists by law.
163     (2)  Beginning July 1, 2009, the lesser of 7.56 percent of
164the remaining taxes collected under this chapter or $84.9
165million in each fiscal year shall be distributed as follows:
166     (a)  Six million and three hundred thousand dollars shall
167be paid into the State Treasury to the credit of the General
168Revenue Fund.
169     (b)  The remainder shall be paid into the State Treasury to
170the credit of the Land Acquisition Trust Fund. Sums deposited in
171the fund pursuant to this subsection may be used for any purpose
172for which funds deposited in the Land Acquisition Trust Fund may
173lawfully be used.
174     (3)(a)  Through the 2008-2009 fiscal year, the lesser of
1751.94 percent of the remaining taxes collected under this chapter
176or $26 million in each fiscal year shall be paid into the State
177Treasury to the credit of the Land Acquisition Trust Fund.
178     (b)  Beginning with the 2009-2010 fiscal year, the lesser
179of 1.94 percent of the remaining taxes collected under this
180chapter or $26 million in each fiscal year shall be distributed
181in the following order:
182     1.  Amounts necessary to pay debt service or to fund debt
183service reserve funds, rebate obligations, or other amounts
184payable with respect to bonds issued before February 1, 2009,
185pursuant to this subsection shall be paid into the State
186Treasury to the credit of the Land Acquisition Trust Fund.
187     2.  Eleven million dollars shall be paid into the State
188Treasury to the credit of the General Revenue Fund.
189     3.  The remainder shall be paid into the State Treasury to
190the credit of the Land Acquisition Trust Fund.
191     (c)  Moneys deposited in the Land Acquisition Trust Fund
192pursuant to this subsection shall be used to acquire coastal
193lands or to pay debt service on bonds issued to acquire coastal
194lands and to develop and manage lands acquired with moneys from
195the trust fund.
196     (4)  The lesser of 4.2 percent of the remaining taxes
197collected under this chapter or $60.5 million in each fiscal
198year shall be paid into the State Treasury to the credit of the
199Water Management Lands Trust Fund. Sums deposited in that fund
200may be used for any purpose authorized in s. 373.59.
201     (5)(a)  For the 2007-2008 fiscal year, 3.96 percent of the
202remaining taxes collected under this chapter shall be paid into
203the State Treasury to the credit of the Conservation and
204Recreation Lands Trust Fund to carry out the purposes set forth
205in s. 259.032. Ten and five-hundredths percent of the amount
206credited to the Conservation and Recreation Lands Trust Fund
207pursuant to this subsection shall be transferred to the State
208Game Trust Fund and used for land management activities.
209     (b)  Beginning July 1, 2008, 3.52 percent of the remaining
210taxes collected under this chapter shall be paid into the State
211Treasury to the credit of the Conservation and Recreation Lands
212Trust Fund to carry out the purposes set forth in s. 259.032.
213Eleven and fifteen hundredths percent of the amount credited to
214the Conservation and Recreation Lands Trust Fund pursuant to
215this subsection shall be transferred to the State Game Trust
216Fund and used for land management activities.
217     (6)  The lesser of 2.28 percent of the remaining taxes
218collected under this chapter or $34.1 million in each fiscal
219year shall be paid into the State Treasury to the credit of the
220Invasive Plant Control Trust Fund to carry out the purposes set
221forth in ss. 369.22 and 369.252.
222     (7)  The lesser of .5 percent of the remaining taxes
223collected under this chapter or $9.3 million in each fiscal year
224shall be paid into the State Treasury to the credit of the State
225Game Trust Fund to be used exclusively for the purpose of
226implementing the Lake Restoration 2020 Program.
227     (8)  One-half of one percent of the remaining taxes
228collected under this chapter shall be paid into the State
229Treasury and divided equally to the credit of the Department of
230Environmental Protection Water Quality Assurance Trust Fund to
231address water quality impacts associated with nonagricultural
232nonpoint sources and to the credit of the Department of
233Agriculture and Consumer Services General Inspection Trust Fund
234to address water quality impacts associated with agricultural
235nonpoint sources, respectively. These funds shall be used for
236research, development, demonstration, and implementation of
237suitable best management practices or other measures used to
238achieve water quality standards in surface waters and water
239segments identified pursuant to ss. 303(d) of the Clean Water
240Act, Pub. L. No. 92-500, 33 U.S.C. ss. 1251 et seq.
241Implementation of best management practices and other measures
242may include cost-share grants, technical assistance,
243implementation tracking, and conservation leases or other
244agreements for water quality improvement. The Department of
245Environmental Protection and the Department of Agriculture and
246Consumer Services may adopt rules governing the distribution of
247funds for implementation of best management practices. The
248unobligated balance of funds received from the distribution of
249taxes collected under this chapter to address water quality
250impacts associated with nonagricultural nonpoint sources will be
251excluded when calculating the unobligated balance of the Water
252Quality Assurance Trust Fund as it relates to the determination
253of the applicable excise tax rate.
254     (9)  The lesser of 7.53 percent of the remaining taxes
255collected under this chapter or $107 million in each fiscal year
256shall be paid into the State Treasury to the credit of the State
257Housing Trust Fund and shall be used as follows:
258     (a)  Half of that amount shall be used for the purposes for
259which the State Housing Trust Fund was created and exists by
260law.
261     (b)  Half of that amount shall be paid into the State
262Treasury to the credit of the Local Government Housing Trust
263Fund and shall be used for the purposes for which the Local
264Government Housing Trust Fund was created and exists by law.
265     (10)  The lesser of 8.66 percent of the remaining taxes
266collected under this chapter or $136 million in each fiscal year
267shall be paid into the State Treasury to the credit of the State
268Housing Trust Fund and shall be used as follows:
269     (a)  Twelve and one-half percent of that amount shall be
270deposited into the State Housing Trust Fund and be expended by
271the Department of Community Affairs and by the Florida Housing
272Finance Corporation for the purposes for which the State Housing
273Trust Fund was created and exists by law.
274     (b)  Eighty-seven and one-half percent of that amount shall
275be distributed to the Local Government Housing Trust Fund and
276shall be used for the purposes for which the Local Government
277Housing Trust Fund was created and exists by law. Funds from
278this category may also be used to provide for state and local
279services to assist the homeless.
280     (11)  The distribution of proceeds deposited into the Water
281Management Lands Trust Fund and the Conservation and Recreation
282Lands Trust Fund, pursuant to subsections (4) and (5), may not
283be used for land acquisition but may be used for preacquisition
284costs associated with land purchases. The Legislature intends
285that the Florida Forever program supplant the acquisition
286programs formerly authorized under ss. 259.032 and 373.59.
287     (12)  Amounts distributed pursuant to subsections (5), (6),
288(7), and (8) are subject to the payment of debt service on
289outstanding Conservation and Recreation Lands revenue bonds.
290     (13)  Beginning July 1, 2008, in each fiscal year that the
291remaining taxes collected under this chapter exceed collections
292in the prior fiscal year, the stated maximum dollar amounts
293provided in subsections (2), (4), (6), (7), (9), and (10) shall
294each be increased by an amount equal to 10 percent of the
295increase in the remaining taxes collected under this chapter
296multiplied by the applicable percentage provided in those
297subsections.
298     (14)  If the payment requirements in any year for bonds
299outstanding on July 1, 2007, or bonds issued to refund such
300bonds, exceed the limitations of this section, distributions to
301the trust fund from which the bond payments are made shall be
302increased to the lesser of the amount needed to pay bond
303obligations or the limit of the applicable percentage
304distribution provided in subsections (1)-(10).
305     (15)  Distributions to the State Housing Trust Fund
306pursuant to subsections (9) and (10) shall be sufficient to
307cover amounts required to be transferred to the Florida
308Affordable Housing Guarantee Program's annual debt service
309reserve and guarantee fund pursuant to s. 420.5092(6)(a) and (b)
310up to but not exceeding the amount required to be transferred to
311such reserve and fund based on the percentage distribution of
312documentary stamp tax revenues to the State Housing Trust Fund
313which is in effect in the 2004-2005 fiscal year.
314     (16)  If amounts necessary to pay debt service or any other
315amounts payable with respect to Preservation 2000 bonds, Florida
316Forever bonds, or Everglades Restoration bonds issued prior to
317July 1, 2009, exceed the amounts distributable pursuant to
318subsection (1), all moneys distributable pursuant to this
319section shall be available for such obligations and transferred
320in the amounts necessary to pay such obligations when due.
321Notwithstanding the above, amounts distributable pursuant to
322subsection (2), paragraph (3)(b), subsection (4), subsection
323(5), paragraph (9)(a), or paragraph (10)(a) shall not be
324available to pay such obligations to the extent that such moneys
325are necessary to pay debt service on bonds secured by revenues
326pursuant to those subsections.
327     (17)(16)  The remaining taxes collected under this chapter,
328after the distributions provided in the preceding subsections,
329shall be paid into the State Treasury to the credit of the
330General Revenue Fund.
331     Section 2.  Paragraph (d) of subsection (6) of section
332212.20, Florida Statutes, is amended to read:
333     212.20  Funds collected, disposition; additional powers of
334department; operational expense; refund of taxes adjudicated
335unconstitutionally collected.--
336     (6)  Distribution of all proceeds under this chapter and s.
337202.18(1)(b) and (2)(b) shall be as follows:
338     (d)  The proceeds of all other taxes and fees imposed
339pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
340and (2)(b) shall be distributed as follows:
341     1.  In any fiscal year, the greater of $500 million, minus
342an amount equal to 4.6 percent of the proceeds of the taxes
343collected pursuant to chapter 201, or 5.2 5 percent of all other
344taxes and fees imposed pursuant to this chapter or remitted
345pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
346monthly installments into the General Revenue Fund.
347     2.  Two-tenths of one percent shall be transferred to the
348Ecosystem Management and Restoration Trust Fund to be used for
349water quality improvement and water restoration projects.
350     2.3.  After the distribution under subparagraph
351subparagraphs 1. and 2., 8.814 percent of the amount remitted by
352a sales tax dealer located within a participating county
353pursuant to s. 218.61 shall be transferred into the Local
354Government Half-cent Sales Tax Clearing Trust Fund. Beginning
355July 1, 2003, the amount to be transferred pursuant to this
356subparagraph to the Local Government Half-cent Sales Tax
357Clearing Trust Fund shall be reduced by 0.1 percent, and the
358department shall distribute this amount to the Public Employees
359Relations Commission Trust Fund less $5,000 each month, which
360shall be added to the amount calculated in subparagraph 3. 4.
361and distributed accordingly.
362     3.4.  After the distribution under subparagraphs 1.and, 2.,
363and 3., 0.095 percent shall be transferred to the Local
364Government Half-cent Sales Tax Clearing Trust Fund and
365distributed pursuant to s. 218.65.
366     4.5.  After the distributions under subparagraphs 1., 2.,
367and 3., and 4., 2.0440 percent of the available proceeds
368pursuant to this paragraph shall be transferred monthly to the
369Revenue Sharing Trust Fund for Counties pursuant to s. 218.215.
370     5.6.  After the distributions under subparagraphs 1., 2.,
371and 3., and 4., 1.3409 percent of the available proceeds
372pursuant to this paragraph shall be transferred monthly to the
373Revenue Sharing Trust Fund for Municipalities pursuant to s.
374218.215. If the total revenue to be distributed pursuant to this
375subparagraph is at least as great as the amount due from the
376Revenue Sharing Trust Fund for Municipalities and the former
377Municipal Financial Assistance Trust Fund in state fiscal year
3781999-2000, no municipality shall receive less than the amount
379due from the Revenue Sharing Trust Fund for Municipalities and
380the former Municipal Financial Assistance Trust Fund in state
381fiscal year 1999-2000. If the total proceeds to be distributed
382are less than the amount received in combination from the
383Revenue Sharing Trust Fund for Municipalities and the former
384Municipal Financial Assistance Trust Fund in state fiscal year
3851999-2000, each municipality shall receive an amount
386proportionate to the amount it was due in state fiscal year
3871999-2000.
388     6.7.  Of the remaining proceeds:
389     a.  In each fiscal year, the sum of $29,915,500 shall be
390divided into as many equal parts as there are counties in the
391state, and one part shall be distributed to each county. The
392distribution among the several counties shall begin each fiscal
393year on or before January 5th and shall continue monthly for a
394total of 4 months. If a local or special law required that any
395moneys accruing to a county in fiscal year 1999-2000 under the
396then-existing provisions of s. 550.135 be paid directly to the
397district school board, special district, or a municipal
398government, such payment shall continue until such time that the
399local or special law is amended or repealed. The state covenants
400with holders of bonds or other instruments of indebtedness
401issued by local governments, special districts, or district
402school boards prior to July 1, 2000, that it is not the intent
403of this subparagraph to adversely affect the rights of those
404holders or relieve local governments, special districts, or
405district school boards of the duty to meet their obligations as
406a result of previous pledges or assignments or trusts entered
407into which obligated funds received from the distribution to
408county governments under then-existing s. 550.135. This
409distribution specifically is in lieu of funds distributed under
410s. 550.135 prior to July 1, 2000.
411     b.  The department shall distribute $166,667 monthly
412pursuant to s. 288.1162 to each applicant that has been
413certified as a "facility for a new professional sports
414franchise" or a "facility for a retained professional sports
415franchise" pursuant to s. 288.1162. Up to $41,667 shall be
416distributed monthly by the department to each applicant that has
417been certified as a "facility for a retained spring training
418franchise" pursuant to s. 288.1162; however, not more than
419$416,670 may be distributed monthly in the aggregate to all
420certified facilities for a retained spring training franchise.
421Distributions shall begin 60 days following such certification
422and shall continue for not more than 30 years. Nothing contained
423in this paragraph shall be construed to allow an applicant
424certified pursuant to s. 288.1162 to receive more in
425distributions than actually expended by the applicant for the
426public purposes provided for in s. 288.1162(6).
427     c.  Beginning 30 days after notice by the Office of
428Tourism, Trade, and Economic Development to the Department of
429Revenue that an applicant has been certified as the professional
430golf hall of fame pursuant to s. 288.1168 and is open to the
431public, $166,667 shall be distributed monthly, for up to 300
432months, to the applicant.
433     d.  Beginning 30 days after notice by the Office of
434Tourism, Trade, and Economic Development to the Department of
435Revenue that the applicant has been certified as the
436International Game Fish Association World Center facility
437pursuant to s. 288.1169, and the facility is open to the public,
438$83,333 shall be distributed monthly, for up to 168 months, to
439the applicant. This distribution is subject to reduction
440pursuant to s. 288.1169. A lump sum payment of $999,996 shall be
441made, after certification and before July 1, 2000.
442     7.8.  All other proceeds shall remain with the General
443Revenue Fund.
444     Section 3.  Effective January 1, 2010, section 403.7062,
445Florida Statutes, is created to read:
446     403.7062  Solid waste disposal fee.--
447     (1)  For the privilege of engaging in business, a fee for
448each ton of solid waste disposed of at a permitted solid waste
449management facility in the state is imposed on the owner of such
450a facility. The fee shall be imposed at the rate of $1.25 for
451each ton of solid waste received and permanently disposed of at
452the facility.
453     (2)  As used in this section, the term:
454     (a)  "Owner" means any special district or private,
455governmental, or other entity authorized to own or operate a
456solid waste management facility.
457     (b)  "Permitted solid waste management facility" means a
458Class I or Class III landfill, a construction and demolition
459debris disposal facility, or a land clearing debris disposal
460facility.
461     (c)  "Proceeds of the fee" means all funds collected and
462received by the Department of Revenue pursuant to this section,
463including interest and penalties on delinquent fees.
464     (3)  The fee imposed by this section must be paid to the
465Department of Revenue by electronic funds transfer on or before
466the 20th day of the month following the month in which the solid
467waste is received at the facility. The payment of the fee must
468be accompanied by a form prescribed by the Department of Revenue
469and initiated by the owner of the facility through electronic
470data interchange.
471     (4)  The proceeds of the solid waste disposal fee, less
472administrative costs, shall be paid into the State Treasury to
473the credit of the General Revenue Fund. Administrative costs may
474not exceed 3 percent of the total revenues collected pursuant to
475this section and may include only those costs reasonably
476attributable to the fee.
477     (5)(a)  The Department of Revenue shall administer,
478collect, and enforce the fee authorized under this section
479pursuant to the procedures for administration, collection, and
480enforcement of the general state sales tax imposed under chapter
481212, except as provided in this section. The provisions of this
482section regarding the authority of the Department of Revenue to
483audit and make assessments, the keeping of books and records,
484and the interest and penalties imposed on delinquent fees apply.
485The fee may not be included in computing estimated taxes under
486s. 212.11, and the dealer's credit for collecting taxes or fees
487provided for in s. 212.12 does not apply to the fee imposed by
488this section.
489     (b)  The Department of Revenue is authorized to adopt rules
490and prescribe and publish such forms as are necessary to
491administer this section and establish audit procedures and
492assess delinquent fees.
493     Section 4.  (1)  The Lake Okeechobee Protection Trust Fund
494within the Department of Environmental Protection, FLAIR number
49537-2-890, is terminated.
496     (2)  All current balances remaining in and all revenues of,
497the trust fund shall be transferred to the General Revenue Fund.
498     (3)  The Department of Environmental Protection shall pay
499any outstanding debts and obligations of the terminated fund as
500soon as practicable, and the Chief Financial Officer shall close
501out and remove the terminated fund from the various state
502accounting systems using generally accepted accounting
503principles concerning warrants outstanding, assets, and
504liabilities.
505     Section 5.  Paragraph (a) of subsection (5) of section
50611.45, Florida Statutes, is amended to read:
507     11.45  Definitions; duties; authorities; reports; rules.--
508     (5)  PETITION FOR AN AUDIT BY THE AUDITOR GENERAL.--
509     (a)  The Legislative Auditing Committee shall direct the
510Auditor General to make an audit of any municipality whenever
511petitioned to do so by at least 20 percent of the registered
512electors in the last general election of that municipality
513pursuant to this subsection. The supervisor of elections of the
514county in which the municipality is located shall certify
515whether or not the petition contains the signatures of at least
51620 percent of the registered electors of the municipality. After
517the completion of the audit, the Auditor General shall determine
518whether the municipality has the fiscal resources necessary to
519pay the cost of the audit. The municipality shall pay the cost
520of the audit within 90 days after the Auditor General's
521determination that the municipality has the available resources.
522If the municipality fails to pay the cost of the audit, the
523Department of Revenue shall, upon certification of the Auditor
524General, withhold from that portion of the distribution pursuant
525to s. 212.20(6)(d)5.6. which is distributable to such
526municipality, a sum sufficient to pay the cost of the audit and
527shall deposit that sum into the General Revenue Fund of the
528state.
529     Section 6.  Paragraph (b) of subsection (2) of section
530202.18, Florida Statutes, is amended to read:
531     202.18  Allocation and disposition of tax proceeds.--The
532proceeds of the communications services taxes remitted under
533this chapter shall be treated as follows:
534     (2)  The proceeds of the taxes remitted under s.
535202.12(1)(b) shall be divided as follows:
536     (b)  Sixty-three percent of the remainder shall be
537allocated to the state and distributed pursuant to s. 212.20(6),
538except that the proceeds allocated pursuant to s.
539212.20(6)(d)2.3. shall be prorated to the participating counties
540in the same proportion as that month's collection of the taxes
541and fees imposed pursuant to chapter 212 and paragraph (1)(b).
542     Section 7.  Subsection (3) of section 218.245, Florida
543Statutes, is amended to read:
544     218.245  Revenue sharing; apportionment.--
545     (3)  Revenues attributed to the increase in distribution to
546the Revenue Sharing Trust Fund for Municipalities pursuant to s.
547212.20(6)(d)5.6. from 1.0715 percent to 1.3409 percent provided
548in chapter 2003-402, Laws of Florida, shall be distributed to
549each eligible municipality and any unit of local government
550which is consolidated as provided by s. 9, Art. VIII of the
551State Constitution of 1885, as preserved by s. 6(e), Art. VIII,
5521968 revised constitution, as follows: each eligible local
553government's allocation shall be based on the amount it received
554from the half-cent sales tax under s. 218.61 in the prior state
555fiscal year divided by the total receipts under s. 218.61 in the
556prior state fiscal year for all eligible local governments;
557provided, however, for the purpose of calculating this
558distribution, the amount received from the half-cent sales tax
559under s. 218.61 in the prior state fiscal year by a unit of
560local government which is consolidated as provided by s. 9, Art.
561VIII of the State Constitution of 1885, as amended, and as
562preserved by s. 6(e), Art. VIII, of the Constitution as revised
563in 1968, shall be reduced by 50 percent for such local
564government and for the total receipts. For eligible
565municipalities that began participating in the allocation of
566half-cent sales tax under s. 218.61 in the previous state fiscal
567year, their annual receipts shall be calculated by dividing
568their actual receipts by the number of months they participated,
569and the result multiplied by 12.
570     Section 8.  Subsections (5), (6), and (7) of section
571218.65, Florida Statutes, are amended to read:
572     218.65  Emergency distribution.--
573     (5)  At the beginning of each fiscal year, the Department
574of Revenue shall calculate a base allocation for each eligible
575county equal to the difference between the current per capita
576limitation times the county's population, minus prior year
577ordinary distributions to the county pursuant to ss.
578212.20(6)(d)2.3., 218.61, and 218.62. If moneys deposited into
579the Local Government Half-cent Sales Tax Clearing Trust Fund
580pursuant to s. 212.20(6)(d)3.4., excluding moneys appropriated
581for supplemental distributions pursuant to subsection (8), for
582the current year are less than or equal to the sum of the base
583allocations, each eligible county shall receive a share of the
584appropriated amount proportional to its base allocation. If the
585deposited amount exceeds the sum of the base allocations, each
586county shall receive its base allocation, and the excess
587appropriated amount, less any amounts distributed under
588subsection (6), shall be distributed equally on a per capita
589basis among the eligible counties.
590     (6)  If moneys deposited in the Local Government Half-cent
591Sales Tax Clearing Trust Fund pursuant to s. 212.20(6)(d)3.4.
592exceed the amount necessary to provide the base allocation to
593each eligible county, the moneys in the trust fund may be used
594to provide a transitional distribution, as specified in this
595subsection, to certain counties whose population has increased.
596The transitional distribution shall be made available to each
597county that qualified for a distribution under subsection (2) in
598the prior year but does not, because of the requirements of
599paragraph (2)(a), qualify for a distribution in the current
600year. Beginning on July 1 of the year following the year in
601which the county no longer qualifies for a distribution under
602subsection (2), the county shall receive two-thirds of the
603amount received in the prior year, and beginning July 1 of the
604second year following the year in which the county no longer
605qualifies for a distribution under subsection (2), the county
606shall receive one-third of the amount it received in the last
607year it qualified for the distribution under subsection (2). If
608insufficient moneys are available in the Local Government Half-
609cent Sales Tax Clearing Trust Fund to fully provide such a
610transitional distribution to each county that meets the
611eligibility criteria in this section, each eligible county shall
612receive a share of the available moneys proportional to the
613amount it would have received had moneys been sufficient to
614fully provide such a transitional distribution to each eligible
615county.
616     (7)  There is hereby annually appropriated from the Local
617Government Half-cent Sales Tax Clearing Trust Fund the
618distribution provided in s. 212.20(6)(d)3.4. to be used for
619emergency and supplemental distributions pursuant to this
620section.
621     Section 9.  Subsection (6) of section 288.1169, Florida
622Statutes, is amended to read:
623     288.1169  International Game Fish Association World Center
624facility.--
625     (6)  The Department of Commerce must recertify every 10
626years that the facility is open, that the International Game
627Fish Association World Center continues to be the only
628international administrative headquarters, fishing museum, and
629Hall of Fame in the United States recognized by the
630International Game Fish Association, and that the project is
631meeting the minimum projections for attendance or sales tax
632revenues as required at the time of original certification. If
633the facility is not recertified during this 10-year review as
634meeting the minimum projections, then funding will be abated
635until certification criteria are met. If the project fails to
636generate $1 million of annual revenues pursuant to paragraph
637(2)(e), the distribution of revenues pursuant to s.
638212.20(6)(d)6.7.d. shall be reduced to an amount equal to
639$83,333 multiplied by a fraction, the numerator of which is the
640actual revenues generated and the denominator of which is $1
641million. Such reduction shall remain in effect until revenues
642generated by the project in a 12-month period equal or exceed $1
643million.
644     Section 10.  Section 373.45952, Florida Statutes, is
645repealed.
646     Section 11.  Except as otherwise expressly provided in this
647act, this act shall take effect July 1, 2009.


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