CS/HB 549

1
A bill to be entitled
2An act relating to performing arts center funding;
3amending s. 212.20, F.S.; requiring the Department of
4Revenue to distribute certain sales tax proceeds to
5certain performing arts centers under certain
6circumstances; providing construction; providing a
7limitation; creating s. 288.163, F.S.; providing
8definitions; requiring the Office of Tourism, Trade, and
9Economic Development to screen applicants and approve or
10deny applications for certification as a performing arts
11center for funding purposes; requiring the office to
12establish certain procedures and guidelines; specifying
13certification requirements for the office and applicants;
14specifying ineligibility of certain applicants for
15additional certification; limiting the number of
16facilities certified by the office; specifying public
17purpose uses of certain funds; requiring the office to
18notify the department of performing arts center
19certifications; authorizing the department to conduct
20audits to verify certain expenditures; authorizing the
21department to pursue recovery of certain funds under
22certain circumstances; providing an effective date.
23
24Be It Enacted by the Legislature of the State of Florida:
25
26     Section 1.  Paragraph (d) of subsection (6) of section
27212.20, Florida Statutes, is amended to read:
28     212.20  Funds collected, disposition; additional powers of
29department; operational expense; refund of taxes adjudicated
30unconstitutionally collected.-
31     (6)  Distribution of all proceeds under this chapter and s.
32202.18(1)(b) and (2)(b) shall be as follows:
33     (d)  The proceeds of all other taxes and fees imposed
34pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
35and (2)(b) shall be distributed as follows:
36     1.  In any fiscal year, the greater of $500 million, minus
37an amount equal to 4.6 percent of the proceeds of the taxes
38collected pursuant to chapter 201, or 5.2 percent of all other
39taxes and fees imposed pursuant to this chapter or remitted
40pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
41monthly installments into the General Revenue Fund.
42     2.  After the distribution under subparagraph 1., 8.814
43percent of the amount remitted by a sales tax dealer located
44within a participating county pursuant to s. 218.61 shall be
45transferred into the Local Government Half-cent Sales Tax
46Clearing Trust Fund. Beginning July 1, 2003, the amount to be
47transferred shall be reduced by 0.1 percent, and the department
48shall distribute this amount to the Public Employees Relations
49Commission Trust Fund less $5,000 each month, which shall be
50added to the amount calculated in subparagraph 3. and
51distributed accordingly.
52     3.  After the distribution under subparagraphs 1.and 2.,
530.095 percent shall be transferred to the Local Government Half-
54cent Sales Tax Clearing Trust Fund and distributed pursuant to
55s. 218.65.
56     4.  After the distributions under subparagraphs 1., 2., and
573., 2.0440 percent of the available proceeds shall be
58transferred monthly to the Revenue Sharing Trust Fund for
59Counties pursuant to s. 218.215.
60     5.  After the distributions under subparagraphs 1., 2., and
613., 1.3409 percent of the available proceeds shall be
62transferred monthly to the Revenue Sharing Trust Fund for
63Municipalities pursuant to s. 218.215. If the total revenue to
64be distributed pursuant to this subparagraph is at least as
65great as the amount due from the Revenue Sharing Trust Fund for
66Municipalities and the former Municipal Financial Assistance
67Trust Fund in state fiscal year 1999-2000, no municipality shall
68receive less than the amount due from the Revenue Sharing Trust
69Fund for Municipalities and the former Municipal Financial
70Assistance Trust Fund in state fiscal year 1999-2000. If the
71total proceeds to be distributed are less than the amount
72received in combination from the Revenue Sharing Trust Fund for
73Municipalities and the former Municipal Financial Assistance
74Trust Fund in state fiscal year 1999-2000, each municipality
75shall receive an amount proportionate to the amount it was due
76in state fiscal year 1999-2000.
77     6.  Of the remaining proceeds:
78     a.  In each fiscal year, the sum of $29,915,500 shall be
79divided into as many equal parts as there are counties in the
80state, and one part shall be distributed to each county. The
81distribution among the several counties must begin each fiscal
82year on or before January 5th and continue monthly for a total
83of 4 months. If a local or special law required that any moneys
84accruing to a county in fiscal year 1999-2000 under the then-
85existing provisions of s. 550.135 be paid directly to the
86district school board, special district, or a municipal
87government, such payment must continue until the local or
88special law is amended or repealed. The state covenants with
89holders of bonds or other instruments of indebtedness issued by
90local governments, special districts, or district school boards
91before July 1, 2000, that it is not the intent of this
92subparagraph to adversely affect the rights of those holders or
93relieve local governments, special districts, or district school
94boards of the duty to meet their obligations as a result of
95previous pledges or assignments or trusts entered into which
96obligated funds received from the distribution to county
97governments under then-existing s. 550.135. This distribution
98specifically is in lieu of funds distributed under s. 550.135
99before July 1, 2000.
100     b.  The department shall distribute $166,667 monthly
101pursuant to s. 288.1162 to each applicant that has been
102certified as a "facility for a new professional sports
103franchise" or a "facility for a retained professional sports
104franchise" pursuant to s. 288.1162. Up to $41,667 shall be
105distributed monthly by the department to each applicant that has
106been certified as a "facility for a retained spring training
107franchise" pursuant to s. 288.1162; however, not more than
108$416,670 may be distributed monthly in the aggregate to all
109certified facilities for a retained spring training franchise.
110Distributions must begin 60 days following such certification
111and shall continue for not more than 30 years. This paragraph
112may not be construed to allow an applicant certified pursuant to
113s. 288.1162 to receive more in distributions than actually
114expended by the applicant for the public purposes provided for
115in s. 288.1162(6).
116     c.  Beginning 30 days after notice by the Office of
117Tourism, Trade, and Economic Development to the Department of
118Revenue that an applicant has been certified as the professional
119golf hall of fame pursuant to s. 288.1168 and is open to the
120public, $166,667 shall be distributed monthly, for up to 300
121months, to the applicant.
122     d.  Beginning 30 days after notice by the Office of
123Tourism, Trade, and Economic Development to the Department of
124Revenue that the applicant has been certified as the
125International Game Fish Association World Center facility
126pursuant to s. 288.1169, and the facility is open to the public,
127$83,333 shall be distributed monthly, for up to 168 months, to
128the applicant. This distribution is subject to reduction
129pursuant to s. 288.1169. A lump sum payment of $999,996 shall be
130made, after certification and before July 1, 2000.
131     e.  The department shall distribute $1 annually to each
132applicant that has been certified as a performing arts center
133under s. 288.163. The distribution shall be made 60 days after
134such certification and shall continue for not more than 30
135years. This sub-subparagraph may not be construed to authorize
136an applicant certified under s. 288.163 to receive more in
137distributions than actually expended by the applicant for the
138public purposes provided for in s. 288.163(6). Distributions
139under this sub-subparagraph may not begin before July 1, 2012.
140     7.  All other proceeds must remain in the General Revenue
141Fund.
142     Section 2.  Section 288.163, Florida Statutes, is created
143to read:
144     288.163  Performing arts centers; certification; duties.-
145     (1)  As used in this section, the term:
146     (a)  "Office" means the Office of Tourism, Trade, and
147Economic Development.
148     (b)  "Performing arts center" means a facility consisting
149of one or more theaters, each of which has no more than 3,500
150seats, that presents live theater, live opera, live ballet, or
151other performance events and that is owned by a public entity or
152a not-for-profit organization and operated by a public entity or
153a not-for-profit organization.
154     (2)  The office shall screen applicants and approve or deny
155applications for certification as a performing arts center for
156state funding provided under s. 212.20(6)(d)6.e. The office
157shall establish procedures and guidelines for receiving and
158processing applications for certification as a performing arts
159center.
160     (3)  In order for the office to certify an applicant as a
161performing arts center eligible for funding under s.
162212.20(6)(d)6.e., the applicant must provide the office with:
163     (a)  Proof that a unit of local government or a not-for-
164profit organization is responsible for the construction,
165maintenance, or operation of the performing arts center or holds
166title to or a leasehold interest in the property on which the
167performing arts center is located and that the applicant is or
168will be the owner, tenant, or operator of the performing arts
169center.
170     (b)  Projections that demonstrate that the performing arts
171center will attract a paid attendance of more than 150,000
172annually.
173     (c)  An independent analysis or study that demonstrates
174that the effect on the economy of the local community as a
175result of the construction or renovation and the operation of
176the performing arts center, as well as revenues projected to be
177generated by the taxes imposed under chapter 212 with respect to
178the use and operation of the performing arts center and events
179and activities on center premises, will exceed $60 million over
18030 years.
181     (d)  A demonstration that the applicant has provided, is
182capable of providing, or has financial or other commitments to
183provide more than one-half of the costs incurred or related to
184the improvement and development of the facility.
185     (e)  A resolution adopted, after a public hearing, by the
186municipality or county in which the performing arts center is
187located that certifies that funding under s. 212.20(6)(d)6.e.
188for the performing arts center serves a public purpose.
189     (4)  The office must deny any additional application for
190certification from any applicant previously certified under this
191section.
192     (5)(a)  Beginning with the 2012-2013 fiscal year, the
193office may certify no more than two facilities as performing
194arts centers eligible for funding under s. 212.20(6)(d)6.e.
195     (b)  Beginning with the 2015-2016 fiscal year, the office
196may certify no more than eight facilities as performing arts
197centers eligible for funding under s. 212.20(6)(d)6.e.
198     (6)  An applicant certified as a performing arts center and
199certified for funding under s. 212.20(6)(d)6.e. may use funds
200provided under that sub-subparagraph solely for the public
201purposes of:
202     (a)  Paying for the acquisition, construction,
203reconstruction, renovation, capital improvement, or maintenance
204of the performing arts center or any ancillary facilities,
205including, but not limited to, parking structures, meeting
206rooms, and retail and concession space.
207     (b)  Paying or pledging for the payment of debt service on,
208or funding debt service reserve funds, arbitrage rebate
209obligations, or other amounts payable with respect to, bonds or
210other indebtedness issued on or after January 1, 2009, for the
211acquisition, construction, reconstruction, renovation, or
212capital improvement of the performing arts center or any
213ancillary facilities.
214     (c)  Reimbursing costs for refinancing bonds or other
215indebtedness, including the payment of any interest and
216prepayment premium or penalty on such indebtedness, issued for
217the acquisition, construction, reconstruction, renovation, or
218capital improvement of the performing arts center or any
219ancillary facilities.
220     (7)  The office shall notify the Department of Revenue of
221any facility certified by the office as a performing arts center
222that is eligible for funding under s. 212.20(6)(d)6.e.
223     (8)  The Department of Revenue may conduct audits as
224provided in s. 213.34 to verify that the distributions made
225under this section have been expended as required in this
226section. If the department determines that the distributions
227made under this section have not been expended as required by
228this section, the department may pursue recovery of the funds
229under the laws and rules governing the assessment of taxes.
230     Section 3.  This act shall take effect July 1, 2010.


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