HB 955

1
A bill to be entitled
2An act relating to performing arts centers; amending s.
3212.20, F.S.; providing an alternative requirement for the
4Department of Revenue to distribute certain sales tax
5proceeds to certain performing arts centers rather than to
6certain sports franchise facilities under certain
7circumstances; providing for construction; providing a
8limitation; creating s. 288.163, F.S.; providing
9definitions; requiring the Office of Tourism, Trade, and
10Economic Development to screen applicants and approve or
11deny applications for certification as performing arts
12centers for funding purposes; requiring the office to
13establish certain procedures and guidelines; providing
14criteria for the certification of performing arts centers;
15specifying ineligibility of certain applicants for
16additional certification; limiting the number of
17facilities certified by the office; specifying public
18purpose uses of certain funds; requiring the office to
19notify the department of performing arts center
20certifications; authorizing the department to conduct
21audits to verify certain expenditures; authorizing the
22department to pursue recovery of certain funds under
23certain circumstances; providing an effective date.
24
25Be It Enacted by the Legislature of the State of Florida:
26
27     Section 1.  Paragraph (d) of subsection (6) of section
28212.20, Florida Statutes, is amended to read:
29     212.20  Funds collected, disposition; additional powers of
30department; operational expense; refund of taxes adjudicated
31unconstitutionally collected.-
32     (6)  Distribution of all proceeds under this chapter and s.
33202.18(1)(b) and (2)(b) shall be as follows:
34     (d)  The proceeds of all other taxes and fees imposed
35pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
36and (2)(b) shall be distributed as follows:
37     1.  In any fiscal year, the greater of $500 million, minus
38an amount equal to 4.6 percent of the proceeds of the taxes
39collected pursuant to chapter 201, or 5.2 percent of all other
40taxes and fees imposed pursuant to this chapter or remitted
41pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
42monthly installments into the General Revenue Fund.
43     2.  After the distribution under subparagraph 1., 8.814
44percent of the amount remitted by a sales tax dealer located
45within a participating county pursuant to s. 218.61 shall be
46transferred into the Local Government Half-cent Sales Tax
47Clearing Trust Fund. Beginning July 1, 2003, the amount to be
48transferred shall be reduced by 0.1 percent, and the department
49shall distribute this amount to the Public Employees Relations
50Commission Trust Fund less $5,000 each month, which shall be
51added to the amount calculated in subparagraph 3. and
52distributed accordingly.
53     3.  After the distribution under subparagraphs 1. and 2.,
540.095 percent shall be transferred to the Local Government Half-
55cent Sales Tax Clearing Trust Fund and distributed pursuant to
56s. 218.65.
57     4.  After the distributions under subparagraphs 1., 2., and
583., 2.0440 percent of the available proceeds shall be
59transferred monthly to the Revenue Sharing Trust Fund for
60Counties pursuant to s. 218.215.
61     5.  After the distributions under subparagraphs 1., 2., and
623., 1.3409 percent of the available proceeds shall be
63transferred monthly to the Revenue Sharing Trust Fund for
64Municipalities pursuant to s. 218.215. If the total revenue to
65be distributed pursuant to this subparagraph is at least as
66great as the amount due from the Revenue Sharing Trust Fund for
67Municipalities and the former Municipal Financial Assistance
68Trust Fund in state fiscal year 1999-2000, no municipality shall
69receive less than the amount due from the Revenue Sharing Trust
70Fund for Municipalities and the former Municipal Financial
71Assistance Trust Fund in state fiscal year 1999-2000. If the
72total proceeds to be distributed are less than the amount
73received in combination from the Revenue Sharing Trust Fund for
74Municipalities and the former Municipal Financial Assistance
75Trust Fund in state fiscal year 1999-2000, each municipality
76shall receive an amount proportionate to the amount it was due
77in state fiscal year 1999-2000.
78     6.  Of the remaining proceeds:
79     a.  In each fiscal year, the sum of $29,915,500 shall be
80divided into as many equal parts as there are counties in the
81state, and one part shall be distributed to each county. The
82distribution among the several counties must begin each fiscal
83year on or before January 5th and continue monthly for a total
84of 4 months. If a local or special law required that any moneys
85accruing to a county in fiscal year 1999-2000 under the then-
86existing provisions of s. 550.135 be paid directly to the
87district school board, special district, or a municipal
88government, such payment must continue until the local or
89special law is amended or repealed. The state covenants with
90holders of bonds or other instruments of indebtedness issued by
91local governments, special districts, or district school boards
92before July 1, 2000, that it is not the intent of this
93subparagraph to adversely affect the rights of those holders or
94relieve local governments, special districts, or district school
95boards of the duty to meet their obligations as a result of
96previous pledges or assignments or trusts entered into which
97obligated funds received from the distribution to county
98governments under then-existing s. 550.135. This distribution
99specifically is in lieu of funds distributed under s. 550.135
100before July 1, 2000.
101     b.(I)  The department shall distribute $166,667 monthly
102pursuant to s. 288.1162 to each applicant certified as a
103facility for a new or retained professional sports franchise
104pursuant to s. 288.1162. Up to $41,667 shall be distributed
105monthly by the department to each certified applicant as defined
106in s. 288.11621 for a facility for a spring training franchise.
107However, not more than $416,670 may be distributed monthly in
108the aggregate to all certified applicants for facilities for
109spring training franchises. Distributions begin 60 days after
110such certification and continue for not more than 30 years,
111except as otherwise provided in s. 288.11621. A certified
112applicant identified in this sub-sub-subparagraph sub-
113subparagraph may not receive more in distributions than expended
114by the applicant for the public purposes provided for in s.
115288.1162(5) or s. 288.11621(3); or
116     (II)  The department shall distribute the amount certified
117under s. 288.163, not to exceed equal monthly installments of
118$166,667 per applicant, among each of the applicants certified
119as a performing arts center under s. 288.163. Distributions
120shall begin 60 days after such certification or July 1, 2012,
121whichever occurs later, and shall continue for not more than 30
122years. This sub-sub-subparagraph does not authorize an applicant
123certified under s. 288.163 to receive distributions that exceed
124the amounts actually expended by the applicant for the public
125purposes provided for in s. 288.163.
126     c.  Beginning 30 days after notice by the Office of
127Tourism, Trade, and Economic Development to the Department of
128Revenue that an applicant has been certified as the professional
129golf hall of fame pursuant to s. 288.1168 and is open to the
130public, $166,667 shall be distributed monthly, for up to 300
131months, to the applicant.
132     d.  Beginning 30 days after notice by the Office of
133Tourism, Trade, and Economic Development to the Department of
134Revenue that the applicant has been certified as the
135International Game Fish Association World Center facility
136pursuant to s. 288.1169, and the facility is open to the public,
137$83,333 shall be distributed monthly, for up to 168 months, to
138the applicant. This distribution is subject to reduction
139pursuant to s. 288.1169. A lump sum payment of $999,996 shall be
140made, after certification and before July 1, 2000.
141     7.  All other proceeds must remain in the General Revenue
142Fund.
143     Section 2.  Section 288.163, Florida Statutes, is created
144to read:
145     288.163  Performing arts centers; certification; duties.-
146     (1)  As used in this section, the term:
147     (a)  "Office" means the Office of Tourism, Trade, and
148Economic Development.
149     (b)  "Performing arts center" means a facility that
150consists of one or more theaters, each having 3,500 or fewer
151seats; that presents live theater, live opera, live ballet, or
152other performance events; and that is owned and operated by a
153unit of local government.
154     (c)  "Unit of local government" has the same meaning as
155provided in s. 218.369.
156     (2)  The office shall screen applicants and approve or deny
157applications for certification as a performing arts center for
158state funding provided under s. 212.20(6)(d)6.b.(II). The office
159shall establish procedures and guidelines for receiving and
160processing applications for certification as a performing arts
161center.
162     (3)  In order for the office to certify an applicant as a
163performing arts center eligible for funding under s.
164212.20(6)(d)6.b.(II), the applicant must provide the office
165with:
166     (a)  Proof that a unit of local government is responsible
167for the construction, maintenance, or operation of the
168performing arts center, or holds title to or a leasehold
169interest in the property on which the performing arts center is
170located, and that the applicant is or will be the owner, tenant,
171or operator of the performing arts center.
172     (b)  Projections that demonstrate that the performing arts
173center will attract a paid attendance of more than 150,000
174annually.
175     (c)  An independent analysis or study that demonstrates
176that the effect on the economy of the local community as a
177result of the construction or renovation and the operation of
178the performing arts center, as well as revenues projected to be
179generated by the taxes imposed under chapter 212 with respect to
180the use and operation of the performing arts center and events
181and activities on center premises, will exceed $60 million over
18230 years.
183     (d)  A demonstration that the applicant has provided, is
184capable of providing, or has financial or other commitments to
185provide more than one-half of the costs incurred or related to
186the improvement and development of the facility.
187     (e)  A resolution adopted, after a public hearing, by the
188unit of local government within whose geographic boundary the
189performing arts center is located which certifies that funding
190under s. 212.20(6)(d)6.b.(II) for the performing arts center
191serves a public purpose.
192     (4)  The office must deny any additional application for
193certification from any applicant previously certified under this
194section.
195     (5)(a)  Beginning with the 2012-2013 fiscal year, the
196office may certify no more than two facilities as performing
197arts centers eligible for funding under s. 212.20(6)(d)6.b.(II).
198     (b)  Beginning with the 2015-2016 fiscal year, the office
199may certify no more than eight facilities as performing arts
200centers eligible for funding under s. 212.20(6)(d)6.b.(II).
201     (6)  An applicant certified as a performing arts center and
202certified for funding must use funds provided under s.
203212.20(6)(d)6.b.(II) exclusively for the public purposes of:
204     (a)  Paying for the acquisition, construction,
205reconstruction, renovation, capital improvement, or maintenance
206of the performing arts center or any ancillary facilities,
207including, but not limited to, parking structures, meeting
208rooms, and retail and concession space.
209     (b)  Paying or pledging for the payment of debt service on,
210or funding debt service reserve funds, arbitrage rebate
211obligations, or other amounts payable with respect to, bonds or
212other indebtedness issued on or after January 1, 2009, for the
213acquisition, construction, reconstruction, renovation, or
214capital improvement of the performing arts center or any
215ancillary facilities.
216     (c)  Reimbursing costs for refinancing bonds or other
217indebtedness, including the payment of any interest and
218prepayment premium or penalty on such indebtedness, issued for
219the acquisition, construction, reconstruction, renovation, or
220capital improvement of the performing arts center or any
221ancillary facilities.
222     (7)  The office shall notify the Department of Revenue of
223any facility certified by the office as a performing arts center
224that is eligible for funding under s. 212.20(6)(d)6.b.(II).
225     (8)  The Department of Revenue may conduct audits as
226provided in s. 213.34 to verify that the distributions made
227under this section are expended as required in this section. If
228the department determines that the distributions made under this
229section are not expended as required by this section, the
230department may pursue recovery of the funds under the laws and
231rules governing the assessment of taxes.
232     Section 3.  This act shall take effect July 1, 2011.


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