HB 759

1
A bill to be entitled
2An act relating to stimulating special event tourism and
3job creation; amending s. 212.20, F.S.; providing for the
4transfer of certain sales tax revenues from the General
5Revenue Fund to the Revenue Sharing Trust Fund for
6Counties; creating s. 218.213, F.S.; authorizing a county
7to designate certain time periods to hold special events
8designed to enhance tourism; authorizing a specified
9distribution from sales tax proceeds when an increase in
10sales tax collections is realized over the previous year
11by a county during the same designated time period;
12providing for a specified adjustment of the aggregate
13amount to be transferred from the General Revenue Fund to
14the Revenue Sharing Trust Fund for Counties; amending
15218.23, F.S.; providing for a distribution from the
16Revenue Sharing Trust Fund for Counties to a county
17eligible for a distribution related to the holding of a
18special event during a designated time period; requiring a
19county receiving a distribution to distribute funds to
20certain units of local government within whose
21jurisdiction a special event was held during a designated
22time period; providing an effective date.
23
24     WHEREAS, job creation is an important goal of Florida
25residents, and
26     WHEREAS, along with growth and agriculture, tourism is one
27of the three pillars of Florida's economy, and
28     WHEREAS, tourism is possibly in the best position to grow
29jobs faster than any other sector of Florida's economy, and
30     WHEREAS, although special event tourism is popular with
31Florida's businesses and visitors, it has not been widely
32supported by local governments and their residents, because
33special event tourism makes money for businesses but imposes
34additional costs on local governments and their taxpayers, and
35     WHEREAS, there is little incentive for local governments or
36their taxpayers to support special event tourism because the
37sales tax is collected locally but redistributed by the state
38based upon population formulas that do not consider the costs
39incurred by the local governments where the sales tax was
40collected, and
41     WHEREAS, local governments would be more willing to sponsor
42special events designed to increase tourism and create jobs or
43support sponsorship of special events by their businesses if the
44additional costs to government could be recovered and perhaps
45additional revenues exceeding those costs could be realized,
46NOW, THEREFORE,
47
48Be It Enacted by the Legislature of the State of Florida:
49
50     Section 1.  Subsection (6) of section 212.20, Florida
51Statutes, is amended to read:
52     212.20  Funds collected, disposition; additional powers of
53department; operational expense; refund of taxes adjudicated
54unconstitutionally collected.-
55     (6)  Distribution of all proceeds under this chapter and s.
56202.18(1)(b) and (2)(b) shall be as follows:
57     (a)  Proceeds from the convention development taxes
58authorized under s. 212.0305 shall be reallocated to the
59Convention Development Tax Clearing Trust Fund.
60     (b)  Proceeds from discretionary sales surtaxes imposed
61pursuant to ss. 212.054 and 212.055 shall be reallocated to the
62Discretionary Sales Surtax Clearing Trust Fund.
63     (c)  Proceeds from the fees imposed under ss.
64212.05(1)(h)3. and 212.18(3) shall remain with the General
65Revenue Fund.
66     (d)  The proceeds of all other taxes and fees imposed
67pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
68and (2)(b) shall be distributed as follows:
69     1.  In any fiscal year, the greater of $500 million, minus
70an amount equal to 4.6 percent of the proceeds of the taxes
71collected pursuant to chapter 201, or 5.2 percent of all other
72taxes and fees imposed pursuant to this chapter or remitted
73pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
74monthly installments into the General Revenue Fund.
75     2.  After the distribution under subparagraph 1., 8.814
76percent of the amount remitted by a sales tax dealer located
77within a participating county pursuant to s. 218.61 shall be
78transferred into the Local Government Half-cent Sales Tax
79Clearing Trust Fund. Beginning July 1, 2003, the amount to be
80transferred shall be reduced by 0.1 percent, and the department
81shall distribute this amount to the Public Employees Relations
82Commission Trust Fund less $5,000 each month, which shall be
83added to the amount calculated in subparagraph 3. and
84distributed accordingly.
85     3.  After the distribution under subparagraphs 1. and 2.,
860.095 percent shall be transferred to the Local Government Half-
87cent Sales Tax Clearing Trust Fund and distributed pursuant to
88s. 218.65.
89     4.  After the distributions under subparagraphs 1., 2., and
903., 2.0440 percent plus the amount required under s. 218.213 of
91the available proceeds shall be transferred monthly to the
92Revenue Sharing Trust Fund for Counties pursuant to s. 218.215.
93     5.  After the distributions under subparagraphs 1., 2., and
943., 1.3409 percent of the available proceeds shall be
95transferred monthly to the Revenue Sharing Trust Fund for
96Municipalities pursuant to s. 218.215. If the total revenue to
97be distributed pursuant to this subparagraph is at least as
98great as the amount due from the Revenue Sharing Trust Fund for
99Municipalities and the former Municipal Financial Assistance
100Trust Fund in state fiscal year 1999-2000, no municipality shall
101receive less than the amount due from the Revenue Sharing Trust
102Fund for Municipalities and the former Municipal Financial
103Assistance Trust Fund in state fiscal year 1999-2000. If the
104total proceeds to be distributed are less than the amount
105received in combination from the Revenue Sharing Trust Fund for
106Municipalities and the former Municipal Financial Assistance
107Trust Fund in state fiscal year 1999-2000, each municipality
108shall receive an amount proportionate to the amount it was due
109in state fiscal year 1999-2000.
110     6.  Of the remaining proceeds:
111     a.  In each fiscal year, the sum of $29,915,500 shall be
112divided into as many equal parts as there are counties in the
113state, and one part shall be distributed to each county. The
114distribution among the several counties must begin each fiscal
115year on or before January 5th and continue monthly for a total
116of 4 months. If a local or special law required that any moneys
117accruing to a county in fiscal year 1999-2000 under the then-
118existing provisions of s. 550.135 be paid directly to the
119district school board, special district, or a municipal
120government, such payment must continue until the local or
121special law is amended or repealed. The state covenants with
122holders of bonds or other instruments of indebtedness issued by
123local governments, special districts, or district school boards
124before July 1, 2000, that it is not the intent of this
125subparagraph to adversely affect the rights of those holders or
126relieve local governments, special districts, or district school
127boards of the duty to meet their obligations as a result of
128previous pledges or assignments or trusts entered into which
129obligated funds received from the distribution to county
130governments under then-existing s. 550.135. This distribution
131specifically is in lieu of funds distributed under s. 550.135
132before July 1, 2000.
133     b.  The department shall distribute $166,667 monthly
134pursuant to s. 288.1162 to each applicant certified as a
135facility for a new or retained professional sports franchise
136pursuant to s. 288.1162. Up to $41,667 shall be distributed
137monthly by the department to each certified applicant as defined
138in s. 288.11621 for a facility for a spring training franchise.
139However, not more than $416,670 may be distributed monthly in
140the aggregate to all certified applicants for facilities for
141spring training franchises. Distributions begin 60 days after
142such certification and continue for not more than 30 years,
143except as otherwise provided in s. 288.11621. A certified
144applicant identified in this sub-subparagraph may not receive
145more in distributions than expended by the applicant for the
146public purposes provided for in s. 288.1162(5) or s.
147288.11621(3).
148     c.  Beginning 30 days after notice by the Office of
149Tourism, Trade, and Economic Development to the Department of
150Revenue that an applicant has been certified as the professional
151golf hall of fame pursuant to s. 288.1168 and is open to the
152public, $166,667 shall be distributed monthly, for up to 300
153months, to the applicant.
154     d.  Beginning 30 days after notice by the Office of
155Tourism, Trade, and Economic Development to the Department of
156Revenue that the applicant has been certified as the
157International Game Fish Association World Center facility
158pursuant to s. 288.1169, and the facility is open to the public,
159$83,333 shall be distributed monthly, for up to 168 months, to
160the applicant. This distribution is subject to reduction
161pursuant to s. 288.1169. A lump sum payment of $999,996 shall be
162made, after certification and before July 1, 2000.
163     7.  All other proceeds must remain in the General Revenue
164Fund.
165     Section 2.  Section 218.213, Florida Statutes, is created
166to read:
167     218.213  Incentive for special event tourism; additional
168county sales tax distribution.-Any county may designate up to
169four 10-day periods each calendar year for the purpose of
170holding special events designed to enhance tourism. A county may
171sponsor the event or limit its involvement to supporting an
172event sponsored by its residents or local businesses. A county
173that designates up to four such 10-day periods is eligible for a
174distribution from the Revenue Sharing Trust Fund for Counties in
175an amount equivalent to 50 percent of the increase realized in
176sales tax collections in the county over the same 10-day period
177in the previous year. For purposes of this section, a 10-day
178period is any period of 10 consecutive days that begins on a
179Friday and ends on a Sunday. The department shall determine
180monthly the aggregate amount of sales tax revenue required for
181distribution to eligible counties under this section and
182transfer an appropriate amount from the General Revenue Fund to
183the Revenue Sharing Trust Fund For Counties in accordance with
184s. 212.20(6)(d)4. Before making the transfer, the department
185must adjust the aggregate amount in a manner that takes into
186consideration any forecasted increase or decrease in sales tax
187collections officially adopted by the Revenue Estimating
188Conference in its most recent conference before passage of the
189General Appropriations Act for the current fiscal year. The
190specific amount payable to each eligible county shall be
191determined by the department for distribution to the appropriate
192eligible county in accordance with s. 218.23(3)(e).
193     Section 3.  Subsection (3) of section 218.23, Florida
194Statutes, is amended to read:
195     218.23  Revenue sharing with units of local government.-
196     (3)  The distribution to a unit of local government under
197this part is determined by the following formula:
198     (a)  First, the entitlement of an eligible unit of local
199government shall be computed on the basis of the apportionment
200factor provided in s. 218.245, which shall be applied for all
201eligible units of local government to all receipts available for
202distribution in the respective revenue sharing trust fund.
203     (b)  Second, revenue shared with eligible units of local
204government for any fiscal year shall be adjusted so that no
205eligible unit of local government receives less funds than its
206guaranteed entitlement.
207     (c)  Third, revenues shared with counties for any fiscal
208year shall be adjusted so that no county receives less funds
209than its guaranteed entitlement plus the second guaranteed
210entitlement for counties.
211     (d)  Fourth, revenue shared with units of local government
212for any fiscal year shall be adjusted so that no unit of local
213government receives less funds than its minimum entitlement.
214     (e)  Fifth, after the adjustments provided in paragraphs
215(b), (c), and (d), the funds remaining in the respective trust
216fund for counties shall be distributed to the appropriate county
217eligible for a distribution under s. 218.213. If applicable, a
218county shall distribute funds received under this paragraph to a
219unit of local government within whose jurisdiction a special
220event was held pursuant to s. 218.213.
221     (f)(e)  Sixth Fifth, after the adjustments provided in
222paragraphs (b), (c), and (d), and (e) and after deducting the
223amount committed to all the units of local government, the funds
224remaining in the respective trust funds shall be distributed to
225those eligible units of local government which qualify to
226receive additional moneys beyond the guaranteed entitlement, on
227the basis of the additional money of each qualified unit of
228local government in proportion to the total additional money of
229all qualified units of local government.
230     Section 4.  This act shall take effect July 1, 2011.


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