Florida Senate - 2021                                    SB 12-A
       By Senator Hutson
       7-00007-21A                                            202112A__
    1                        A bill to be entitled                      
    2         An act relating to taxes; amending s. 849.089, F.S.;
    3         revising legislative intent; revising the definition
    4         of the term “net proceeds”; requiring bingo operators
    5         to pay a specified tax relating to monthly gross
    6         receipts; providing requirements for the tax payments;
    7         requiring bingo operators to file monthly reports
    8         containing specified information; providing civil and
    9         administrative penalties for failing to make the
   10         required tax payments; providing requirements for
   11         certain funds deposited into the Pari-mutuel Wagering
   12         Trust Fund; providing a contingent effective date.
   14  Be It Enacted by the Legislature of the State of Florida:
   16         Section 1. Subsection (1), paragraph (l) of subsection (2),
   17  and subsection (11) of section 849.089, Florida Statutes, as
   18  created by SB 10A, are amended to read:
   19         849.089 Bingo games and instant bingo authorized in
   20  licensed pari-mutuel facilities.—
   21         (1) LEGISLATIVE INTENT.—It is the intent of the Legislature
   22  to provide additional entertainment choices for the residents of
   23  and visitors to this state, promote tourism in this state,
   24  provide additional state revenues, and provide contributions for
   25  nonprofit organizations through the authorization of bingo games
   26  and instant bingo at licensed pari-mutuel facilities in this
   27  state. To ensure public confidence in the integrity of bingo
   28  games and instant bingo, this section is designed to strictly
   29  regulate the facilities, persons, and procedures related to
   30  bingo games and instant bingo.
   31         (2) DEFINITIONS.—As used in this section, the term:
   32         (l) “Net proceeds” means the total amount of gross receipts
   33  received by a bingo operator from conducting bingo games and
   34  instant bingo less direct operating expenses related to
   35  conducting such games, including labor costs, gross receipts
   36  taxes imposed by this section on bingo activities, contributions
   37  to nonprofit organizations pursuant to paragraph (11)(a), and
   38  reasonable promotional costs, but excluding officer and director
   39  compensation, interest on capital debt, legal fees, real estate
   40  taxes, bad debts, contributions or donations, or overhead and
   41  depreciation expenses not directly related to conducting bingo
   42  games or instant bingo.
   45         (a) As a condition of licensure, a bingo operator must
   46  contribute the entire net proceeds received from bingo games and
   47  instant bingo on at least 21 calendar days each year to one or
   48  more nonprofit organizations chosen by the bingo operator. A
   49  bingo operator shall report such contributions to the division
   50  in the format prescribed by the division, including, but not
   51  limited to, the amounts and dates of such contributions and the
   52  organizations to whom such contributions were made.
   53         (b) Each bingo operator shall pay a tax to the state of 10
   54  percent of the bingo operator’s monthly gross receipts.
   55         (c)Each bingo operator shall pay the gross receipts tax
   56  imposed by this subsection to the division. The division shall
   57  deposit the sums of such taxes with the Chief Financial Officer,
   58  one-half being credited to the Pari-mutuel Wagering Trust Fund
   59  and one-half being credited to the General Revenue Fund. Such
   60  payments shall be remitted to the division on the 5th day of
   61  each calendar month for taxes imposed for the preceding month’s
   62  bingo activities. Bingo operators shall file a report under oath
   63  by the 5th day of each calendar month for all taxes remitted
   64  during the preceding calendar month. Such report must, under
   65  oath, indicate the total of all admissions, the bingo activities
   66  for the preceding calendar month, and any other information as
   67  may be required by the division.
   68         (d)A licensee who fails to make the payments required
   69  under paragraph (b) violates this section and is subject to a
   70  civil penalty of up to $1,000 for each day the tax payment is
   71  not remitted. All penalties imposed and collected must be
   72  deposited into the General Revenue Fund. If a licensee fails to
   73  pay penalties imposed by order of the division under this
   74  paragraph, the division may suspend or revoke the bingo
   75  operator’s license or deny issuance of any further license to
   76  the bingo operator.
   77         (e) Bingo games and instant bingo are deemed an accessory
   78  use to a licensed pari-mutuel operation and, except as provided
   79  in chapter 550, a municipality, county, or political subdivision
   80  may not assess or collect any license tax, sales tax, or excise
   81  tax on such bingo games or instant bingo.
   82         (f)All moneys deposited into the Pari-mutuel Wagering
   83  Trust Fund pursuant to this section shall be used and
   84  distributed in the manner specified in s. 550.135(1) and (2).
   85  However, bingo tax revenues must be kept separate from pari
   86  mutuel tax revenues and may not be used for making the
   87  disbursement to counties provided in former s. 550.135(1).
   88         Section 2. This act shall take effect on the same date that
   89  SB 10A or similar legislation takes effect, if such legislation
   90  is adopted in the same legislative session or an extension
   91  thereof and becomes a law.