The Florida Senate

550.0951  Payment of daily license fee and taxes.--

(1)  DAILY LICENSE FEE.--Each person engaged in the business of conducting race meetings or jai alai games under this chapter, hereinafter referred to as the "permitholder," "licensee," or "permittee," shall pay to the division, for the use of the division, a daily license fee on each live or simulcast pari-mutuel event of $100 for each horserace and $80 for each dograce and $40 for each jai alai game conducted at a racetrack or fronton licensed under this chapter. Effective October 1, 1996, in addition to the tax exemption specified in s. 550.09514(1) of $360,000 or $500,000 per greyhound permitholder per state fiscal year, each greyhound permitholder shall receive in the current state fiscal year a tax credit equal to the number of live greyhound races conducted in the previous state fiscal year times the daily license fee specified for each dograce in this subsection applicable for the previous state fiscal year. This tax credit and the exemption in s. 550.09514(1) shall be applicable to the tax on live handle under subsection (3) except during any charity or scholarship performances conducted pursuant to s. 550.0351. Effective October 1, 1996, each permitholder shall pay daily license fees not to exceed $500 per day on any simulcast races or games on which such permitholder accepts wagers regardless of the number of out-of-state events taken or the number of out-of-state locations from which such events are taken. This license fee shall be deposited with the Treasurer to the credit of the Pari-mutuel Wagering Trust Fund.

(2)  ADMISSION TAX.--An admission tax equal to 15 percent of the admission charge for entrance to the permitholder's facility and grandstand area, or 10 cents, whichever is greater, is imposed on each person attending a horserace, dograce, or jai alai game. The permitholder shall be responsible for collecting the admission tax. An admission tax is imposed on any free passes or complimentary cards issued to guests by permitholders in an amount equal to the tax imposed on the regular and usual admission charge for entrance to the permitholder's facility and grandstand area. A permitholder may issue tax-free passes to its officers, officials, and employees or other persons actually engaged in working at the racetrack, including accredited press representatives such as reporters and editors, and may also issue tax-free passes to other permitholders for the use of their officers and officials. The permitholder shall file with the division a list of all persons to whom tax-free passes are issued.

¹(3)  TAX ON HANDLE.--Each permitholder shall pay a tax on contributions to pari-mutuel pools, the aggregate of which is hereinafter referred to as "handle," on races or games conducted by the permitholder. The tax is imposed daily and is based on the total contributions to all pari-mutuel pools conducted during the daily performance. If a permitholder conducts more than one performance daily, the tax is imposed on each performance separately.

(a)  The tax on handle for thoroughbred horse racing, harness horse racing, and quarter horse racing is 3.3 percent of the handle.

(b)  The tax on handle for dogracing is 7.6 percent of the handle and for jai alai is 7.1 percent of the handle.

(c)

1.  The tax on handle for intertrack wagering is 3.3 percent of the handle if the host track is a horse track, 7.6 percent if the host track is a dog track, and 7.1 percent if the host track is a jai alai fronton. The tax on handle for intertrack wagering on rebroadcasts of simulcast horseraces is 2.4 percent of the handle. The tax shall be deposited into the General Revenue Fund.

2.  Effective October 1, 1996, the tax on handle for intertrack wagers accepted by any dog track located in an area of the state in which there are only three permitholders, all of which are greyhound permitholders, located in three contiguous counties, from any greyhound permitholder also located within such area or any dog track or jai alai fronton located as specified in s. 550.615(6) or (8), on races or games received from the same class of permitholder located within the same market area is 6 percent if the host facility is a greyhound permitholder and, if the host facility is a jai alai permitholder, the rate shall be 6.1 percent except that it shall be 2.3 percent on handle at such time as the total tax on intertrack handle paid to the division by the permitholder during the current state fiscal year exceeds the total tax on intertrack handle paid to the division by the permitholder during the 1992-1993 state fiscal year.

3.  Any guest track that imposes a surcharge on each winning ticket cashed pursuant to s. 550.6335 shall pay an additional tax equal to 5 percent of the surcharge so imposed. Any taxes so imposed shall be deposited into the General Revenue Fund.

(4)  BREAKS TAX.--Effective October 1, 1996, each permitholder conducting jai alai performances shall pay a tax equal to the breaks. The "breaks" represents that portion of each pari-mutuel pool which is not redistributed to the contributors or withheld by the permitholder as commission.

(5)  PAYMENT AND DISPOSITION OF FEES AND TAXES.--Payment for the admission tax, tax on handle, and the breaks tax imposed by this section shall be paid to the division. The division shall deposit these sums with the Treasurer, one-half being credited to the Pari-mutuel Wagering Trust Fund, hereby established, and one-half being credited to the General Revenue Fund. The permitholder shall remit to the division payment for the daily license fee, the admission tax, the tax on handle, and the breaks tax. Such payments shall be remitted by 3 p.m. Friday of each week for taxes and fees imposed and collected for the preceding Sunday, Monday, and Tuesday, and by 3 p.m. Wednesday of each week for taxes imposed and collected for the preceding Wednesday, Thursday, Friday, and Saturday. Permitholders shall file a report under oath by the 5th day of each calendar month for all taxes remitted during the preceding calendar month. Such payments shall be accompanied by a report under oath showing the total of all admissions, the pari-mutuel wagering activities for the preceding calendar month, and such other information as may be prescribed by the division.

(6)  PENALTIES.--

(a)  The failure of any permitholder to make payments as prescribed in subsection (5) is a violation of this section, and the permitholder may be subjected by the division to a civil penalty of up to $1,000 for each day the tax payment is not remitted. All penalties imposed and collected shall be deposited in the General Revenue Fund. If a permitholder fails to pay penalties imposed by order of the division under this subsection, the division may suspend or revoke the license of the permitholder, cancel the permit of the permitholder, or deny issuance of any further license or permit to the permitholder.

(b)  In addition to the civil penalty prescribed in paragraph (a), any willful or wanton failure by any permitholder to make payments of the daily license fee, admission tax, tax on handle, breaks tax, or surtax constitutes sufficient grounds for the division to suspend or revoke the license of the permitholder, to cancel the permit of the permitholder, or to deny issuance of any further license or permit to the permitholder.

History.--s. 15, ch. 92-348; s. 2, ch. 94-328; ss. 4, 26, ch. 96-364.

¹Note.--Section 26, ch. 96-364, provides that "[e]ffective July 1, 1998, the amendments to subsection (3) of section 550.0951, subsections (2) and (3) of section 550.09511, subsection (2) of section 550.09515, and subsection (2) of section 550.2625, Florida Statutes, shall expire and the text of said subsections shall revert to that in existence immediately prior to this act becoming law and as set forth in the act without the amendments to such subsections, specified in this act, except that any amendments to such text enacted other than by this act shall be preserved and continue to operate to the extent that such amendments are not dependent upon the portions of said text which expire pursuant to the provisions of this act. The Statutory Revision Division of the Joint Legislative Management Committee shall include in an appropriate reviser's bill any amendments to said section which are necessary to give effect to the legislative intent expressed in this section."