September 22, 2020
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       Florida Senate - 2010                                    SB 1062
       
       
       
       By Senator Altman
       
       
       
       
       24-01032-10                                           20101062__
    1                        A bill to be entitled                      
    2         An act relating to performing arts center funding;
    3         amending s. 212.20, F.S.; providing an alternative
    4         requirement for the Department of Revenue to
    5         distribute certain sales tax proceeds to certain
    6         performing arts centers under certain circumstances
    7         rather than to certain sports franchise facilities;
    8         providing construction; providing a limitation;
    9         creating s. 288.163, F.S.; designating the Office of
   10         Tourism, Trade, and Economic Development as the state
   11         agency for screening and certifying applicants for
   12         performing arts center funding; providing a
   13         definition; requiring the office to adopt funding
   14         application rules; specifying certification
   15         requirements for the office; specifying public purpose
   16         uses of certain funds; requiring the office to notify
   17         the department of performing arts center
   18         certifications; authorizing the department to conduct
   19         audits to verify certain expenditures; authorizing the
   20         department to recover certain funds under certain
   21         circumstances; providing an effective date.
   22  
   23  Be It Enacted by the Legislature of the State of Florida:
   24  
   25         Section 1. Paragraph (d) of subsection (6) of section
   26  212.20, Florida Statutes, is amended to read:
   27         212.20 Funds collected, disposition; additional powers of
   28  department; operational expense; refund of taxes adjudicated
   29  unconstitutionally collected.—
   30         (6) Distribution of all proceeds under this chapter and s.
   31  202.18(1)(b) and (2)(b) shall be as follows:
   32         (d) The proceeds of all other taxes and fees imposed
   33  pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
   34  and (2)(b) shall be distributed as follows:
   35         1. In any fiscal year, the greater of $500 million, minus
   36  an amount equal to 4.6 percent of the proceeds of the taxes
   37  collected pursuant to chapter 201, or 5.2 percent of all other
   38  taxes and fees imposed pursuant to this chapter or remitted
   39  pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
   40  monthly installments into the General Revenue Fund.
   41         2. After the distribution under subparagraph 1., 8.814
   42  percent of the amount remitted by a sales tax dealer located
   43  within a participating county pursuant to s. 218.61 shall be
   44  transferred into the Local Government Half-cent Sales Tax
   45  Clearing Trust Fund. Beginning July 1, 2003, the amount to be
   46  transferred shall be reduced by 0.1 percent, and the department
   47  shall distribute this amount to the Public Employees Relations
   48  Commission Trust Fund less $5,000 each month, which shall be
   49  added to the amount calculated in subparagraph 3. and
   50  distributed accordingly.
   51         3. After the distribution under subparagraphs 1.and 2.,
   52  0.095 percent shall be transferred to the Local Government Half
   53  cent Sales Tax Clearing Trust Fund and distributed pursuant to
   54  s. 218.65.
   55         4. After the distributions under subparagraphs 1., 2., and
   56  3., 2.0440 percent of the available proceeds shall be
   57  transferred monthly to the Revenue Sharing Trust Fund for
   58  Counties pursuant to s. 218.215.
   59         5. After the distributions under subparagraphs 1., 2., and
   60  3., 1.3409 percent of the available proceeds shall be
   61  transferred monthly to the Revenue Sharing Trust Fund for
   62  Municipalities pursuant to s. 218.215. If the total revenue to
   63  be distributed pursuant to this subparagraph is at least as
   64  great as the amount due from the Revenue Sharing Trust Fund for
   65  Municipalities and the former Municipal Financial Assistance
   66  Trust Fund in state fiscal year 1999-2000, no municipality shall
   67  receive less than the amount due from the Revenue Sharing Trust
   68  Fund for Municipalities and the former Municipal Financial
   69  Assistance Trust Fund in state fiscal year 1999-2000. If the
   70  total proceeds to be distributed are less than the amount
   71  received in combination from the Revenue Sharing Trust Fund for
   72  Municipalities and the former Municipal Financial Assistance
   73  Trust Fund in state fiscal year 1999-2000, each municipality
   74  shall receive an amount proportionate to the amount it was due
   75  in state fiscal year 1999-2000.
   76         6. Of the remaining proceeds:
   77         a. In each fiscal year, the sum of $29,915,500 shall be
   78  divided into as many equal parts as there are counties in the
   79  state, and one part shall be distributed to each county. The
   80  distribution among the several counties must begin each fiscal
   81  year on or before January 5th and continue monthly for a total
   82  of 4 months. If a local or special law required that any moneys
   83  accruing to a county in fiscal year 1999-2000 under the then
   84  existing provisions of s. 550.135 be paid directly to the
   85  district school board, special district, or a municipal
   86  government, such payment must continue until the local or
   87  special law is amended or repealed. The state covenants with
   88  holders of bonds or other instruments of indebtedness issued by
   89  local governments, special districts, or district school boards
   90  before July 1, 2000, that it is not the intent of this
   91  subparagraph to adversely affect the rights of those holders or
   92  relieve local governments, special districts, or district school
   93  boards of the duty to meet their obligations as a result of
   94  previous pledges or assignments or trusts entered into which
   95  obligated funds received from the distribution to county
   96  governments under then-existing s. 550.135. This distribution
   97  specifically is in lieu of funds distributed under s. 550.135
   98  before July 1, 2000.
   99         b.(I) The department shall distribute $166,667 monthly
  100  pursuant to s. 288.1162 to each applicant that has been
  101  certified as a “facility for a new professional sports
  102  franchise” or a “facility for a retained professional sports
  103  franchise” pursuant to s. 288.1162. Up to $41,667 shall be
  104  distributed monthly by the department to each applicant that has
  105  been certified as a “facility for a retained spring training
  106  franchise” pursuant to s. 288.1162; however, not more than
  107  $416,670 may be distributed monthly in the aggregate to all
  108  certified facilities for a retained spring training franchise.
  109  Distributions must begin 60 days following such certification
  110  and shall continue for not more than 30 years. This sub-sub
  111  subparagraph paragraph may not be construed to allow an
  112  applicant certified pursuant to s. 288.1162 to receive more in
  113  distributions than actually expended by the applicant for the
  114  public purposes provided for in s. 288.1162(6); or
  115         (II) The department shall distribute the amount certified
  116  pursuant to s. 288.163(4)(c) in equal monthly installments of
  117  not more than $166,667 each to each applicant that has been
  118  certified as a performing arts center pursuant to s. 288.163.
  119  Distributions shall begin 60 days after such certification and
  120  shall continue for not more than 30 years. Nothing in this sub
  121  sub-subparagraph shall be construed to authorize an applicant
  122  certified pursuant to s. 288.163 to receive more in
  123  distributions than actually expended by the applicant for the
  124  public purposes provided for in s. 288.163(5). In no case shall
  125  distributions under this sub-sub-subparagraph begin before July
  126  1, 2012.
  127         c. Beginning 30 days after notice by the Office of Tourism,
  128  Trade, and Economic Development to the Department of Revenue
  129  that an applicant has been certified as the professional golf
  130  hall of fame pursuant to s. 288.1168 and is open to the public,
  131  $166,667 shall be distributed monthly, for up to 300 months, to
  132  the applicant.
  133         d. Beginning 30 days after notice by the Office of Tourism,
  134  Trade, and Economic Development to the Department of Revenue
  135  that the applicant has been certified as the International Game
  136  Fish Association World Center facility pursuant to s. 288.1169,
  137  and the facility is open to the public, $83,333 shall be
  138  distributed monthly, for up to 168 months, to the applicant.
  139  This distribution is subject to reduction pursuant to s.
  140  288.1169. A lump sum payment of $999,996 shall be made, after
  141  certification and before July 1, 2000.
  142         7. All other proceeds must remain in the General Revenue
  143  Fund.
  144         Section 2. Section 288.163, Florida Statutes, is created to
  145  read:
  146         288.163 Performing arts centers; certification; duties.—
  147         (1) The Office of Tourism, Trade, and Economic Development
  148  shall serve as the state agency for screening applicants for
  149  state funding pursuant to s. 212.20(6)(d)6.b.(II) and for
  150  certifying an applicant as a performing arts center that is
  151  eligible for funding pursuant to s. 212.20(6)(d)6.b.(II).
  152         (2) As used in this section, the term “performing arts
  153  center” means a facility at which live theater, live opera, live
  154  ballet, or other live cultural events are held and that is
  155  publicly owned and operated or owned and operated by a not-for
  156  profit organization and is open to the public.
  157         (3) The Office of Tourism, Trade, and Economic Development
  158  shall adopt rules for receiving and processing applications for
  159  funding pursuant to s. 212.20(6)(d)6.b.(II).
  160         (4) Before certifying an applicant as a performing arts
  161  center eligible for funding pursuant to s. 212.20(6)(d)6.b.(II),
  162  the Office of Tourism, Trade, and Economic Development must
  163  determine that:
  164         (a) A unit of local government or a not-for-profit
  165  organization is responsible for the construction, maintenance,
  166  or operation of the performing arts center or holds title to or
  167  a leasehold interest in the property on which the performing
  168  arts center is located and that the applicant is or will be the
  169  owner, tenant, or operator of the performing arts center.
  170         (b) The applicant has projections, verified by the Office
  171  of Tourism, Trade, and Economic Development, which demonstrate
  172  that the performing arts center will attract a paid attendance
  173  of more than 150,000 annually.
  174         (c) The applicant has an independent analysis or study,
  175  verified by the Office of Tourism, Trade, and Economic
  176  Development, which presents calculations that the amount of the
  177  revenues projected to be generated by the taxes imposed under
  178  chapter 212 with respect to the use and operation of the
  179  performing arts center and events will equal or exceed $250,000
  180  annually. Based upon a verification of the analysis or study by
  181  the office, the office shall certify the annual distribution for
  182  which the applicant is eligible, which distribution shall not
  183  exceed 75 percent of the annual revenues projected to be
  184  generated by the taxes imposed under chapter 212, or $2 million,
  185  whichever is less. Only revenues collected after July 1, 2010,
  186  shall be counted toward the revenue projection under this
  187  paragraph.
  188         (d) The municipality or county in which the performing arts
  189  center is located has certified by resolution after a public
  190  hearing that funding under s. 212.20(6)(d)6.b.(II) for the
  191  performing arts center serves a public purpose.
  192         (5) An applicant certified as a performing arts center and
  193  certified for funding pursuant to s. 212.20(6)(d)6.b.(II) may
  194  use funds provided pursuant to that sub-sub-subparagraph solely
  195  for the public purposes of:
  196         (a) Paying for the acquisition, construction,
  197  reconstruction, renovation, capital improvement, or maintenance
  198  of the performing arts center or any ancillary facilities,
  199  including, but not limited to, parking structures, meeting
  200  rooms, and retail and concession space.
  201         (b) Paying or pledging for the payment of debt service on,
  202  or funding debt service reserve funds, arbitrage rebate
  203  obligations, or other amounts payable with respect to, bonds or
  204  other indebtedness issued for the acquisition, construction,
  205  reconstruction, renovation, or capital improvement of the
  206  performing arts center or any ancillary facilities.
  207         (c) Reimbursing costs for refinancing bonds or other
  208  indebtedness, including the payment of any interest and
  209  prepayment premium or penalty on such indebtedness, issued for
  210  the acquisition, construction, reconstruction, renovation, or
  211  capital improvement of the performing arts center or any
  212  ancillary facilities.
  213         (6) The Office of Tourism, Trade, and Economic Development
  214  shall notify the Department of Revenue of any facility certified
  215  by the office as a performing arts center that is eligible for
  216  funding pursuant to s. 212.20(6)(d)6.b.(II).
  217         (7) The Department of Revenue may conduct audits as
  218  provided in s. 213.34 to verify that the distributions made
  219  under this section have been expended as required in this
  220  section. If the department determines that the distributions
  221  made under this section have not been expended as required by
  222  this section, the department may pursue recovery of the funds
  223  under the laws and rules governing the assessment of taxes.
  224         Section 3. This act shall take effect July 1, 2010.

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