November 26, 2020
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Bill No. CS/CS/HB 601
Amendment No. 123517
Senate House

1Representative Brandenburg offered the following:
3     Amendment (with title amendment)
4     Between lines 221-222 and insert:
5     Section 1.  Paragraph (c) of subsection (3) of section
6550.0951, Florida Statutes, is amended to read:
7     550.0951  Payment of daily license fee and taxes;
9     (3)  TAX ON HANDLE.--Each permitholder shall pay a tax on
10contributions to pari-mutuel pools, the aggregate of which is
11hereinafter referred to as "handle," on races or games conducted
12by the permitholder. The tax is imposed daily and is based on
13the total contributions to all pari-mutuel pools conducted
14during the daily performance. If a permitholder conducts more
15than one performance daily, the tax is imposed on each
16performance separately.
17     (c)1.  The tax on handle for intertrack wagering is 2.0
18percent of the handle if the host track is a horse track, 3.3
19percent if the host track is a harness track, 5.5 percent if the
20host track is a dog track, and 7.1 percent if the host track is
21a jai alai fronton. The tax on handle for intertrack wagering is
220.5 percent if the host track and the guest track are
23thoroughbred permitholders or if the guest track is is a
24thoroughbred permitholcer located outside the market area of the
25host track and within the market area of a thoroughbred
26permitholder currently conducting a live race meet. The tax on
27handle for intertrack wagering on rebroadcasts of simulcast
28thoroughbred horseraces is 2.4 percent of the handle and 1.5
29percent of the handle for intertrack wagering on rebroadcasts of
30simulcast harness horseraces. The tax shall be deposited into
31the Pari-mutuel Wagering Trust Fund.
32     2.  The tax on handle for intertrack wagers accepted by any
33dog track located in an area of the state in which there are
34only three permitholders, all of which are greyhound
35permitholders, located in three contiguous counties, from any
36greyhound permitholder also located within such area or any dog
37track or jai alai fronton located as specified in s. 550.615(6)
38or (9), on races or games received from the same class of
39permitholder located within the same market area is 3.9 percent
40if the host facility is a greyhound permitholder and, if the
41host facility is a jai alai permitholder, the rate shall be 6.1
42percent except that it shall be 2.3 percent on handle at such
43time as the total tax on intertrack handle paid to the division
44by the permitholder during the current state fiscal year exceeds
45the total tax on intertrack handle paid to the division by the
46permitholder during the 1992-1993 state fiscal year.
T I T L E  A M E N D M E N T
53     Remove line 3 and insert:
54Professional Regulation; amending s. 550.0951, F.S.; limiting a
55tax on handle to certain guest tracks; amending s. 718.111,

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