Section 285.710, Florida Statutes 2009
285.710 Compact authorization.--
(1) Terms used in this section have the same meaning as provided in s. 285.711.
(2) The agreement executed by the Governor and the Tribe on November 14, 2007, published in the Federal Register on January 7, 2008, and subsequently invalidated by the Florida Supreme Court in the case of Florida House of Representatives, et al. v. Crist, No. SC07-2154, is not ratified or approved by the Legislature and is void.
(3) Subject to the limitations in s. 285.711, the Governor is hereby authorized and directed to negotiate and execute a compact on behalf of the state with the Tribe pursuant to the federal Indian Gaming Regulatory Act of 1988, 18 U.S.C. ss. 1166-1168, and 25 U.S.C. ss. 2701 et seq., and this act for the purpose of authorizing Class III gaming on Seminole lands within this state. Any such compact shall not be deemed entered into by the state unless and until it is ratified by the Legislature.
(4) The Governor is authorized to bind the state to any amendment to the compact that is consistent with the terms and standards in this section and s. 285.711, provided that any amendment to provisions relating to covered games, the amount of revenue sharing payments, suspension or reduction of payments, or exclusivity shall require ratification by the Legislature.
(5)(a) The Governor shall provide a copy of the compact to the President of the Senate and the Speaker of the House of Representatives as soon as it is executed. The compact shall not be submitted to the Department of the Interior by or on behalf of the state or the Tribe until it has been ratified by the Legislature.
(b) The Governor shall provide a copy of any amendment to the compact to the President of the Senate and the Speaker of the House of Representatives as soon as it is executed and before or simultaneous with its submission to the Department of the Interior, provided that any amendment requiring ratification by the Legislature shall not be submitted to the Department of the Interior for approval until such ratification has occurred.
(6) The Governor shall preserve all documents, if any, which relate to the intent or interpretation of the compact, and maintain such documents for at least the term of the compact.
(7) If any provision of the compact relating to covered games, payments, suspension or reduction in payments, or exclusivity is held by a court of competent jurisdiction or by the Department of the Interior to be invalid, the compact is void.
(8) In the event that a subsequent change to the Indian Gaming Regulatory Act, or to an implementing regulation thereof, mandates the retroactive application of such change without the respective consent of the state or Tribe, the compact is void if it materially alters the terms and standards in the compact relating to the covered games, payments, suspension or reduction of payments, or exclusivity.
(9) The Governor shall ensure that all revenue sharing received pursuant to the compact and agreement executed by the Governor and the Tribe on November 14, 2007, is deposited into the Education Enhancement Trust Fund provided that, if necessary to comply with any covenant established pursuant to s. 1013.68(4), s. 1013.70(1), or s. 1013.737(3), funds transferred to the Educational Enhancement Trust Fund shall be first available to pay debt service on lottery bonds issued to fund school construction in the event lottery revenues are insufficient for such purpose or to satisfy debt service reserve requirements established in connection with lottery bonds.
(10) Except for the authority granted to the Governor in subsections (4) and (13), the authority granted to the Governor by this section and s. 285.711 expires at 11:59 p.m. on August 31, 2009.
(11) It is the intent of the Legislature to review a compact entered into under the provisions of this section within 5 years after the compact is approved. It is the intent of the Legislature to consider the authorization of additional Class III games for operation by the Tribe based upon successful implementation of the compact and the history of compliance with the compact.
(12) The Division of Pari-mutuel Wagering of the Department of Business and Professional Regulation is designated as the state compliance agency having the authority to carry out the state's oversight responsibilities under a compact authorized by this act.
(13)(a) The Governor is authorized and directed to execute an agreement on behalf of the State of Florida with the Indian tribes in this state, acting on a government-to-government basis, to develop and implement a fair and workable arrangement to apply state taxes on persons and transactions on Indian lands. Such agreements shall address the imposition of specific taxes, including sales taxes and exemptions from those taxes.
(b) The agreement shall address the Tribe's collection and remittance of sales taxes imposed by chapter 212 to the Department of Revenue. The sales taxes collected and remitted by the Tribe shall be based on all sales to non-tribal members, except those non-tribal members who hold valid exemption certificates issued by the Department of Revenue, exempting the sales from taxes imposed by chapter 212.
(c) The agreement shall require the Tribe to register with the Department of Revenue and remit to the Department of Revenue the taxes collected.
(d) The agreement shall require the Tribe to retain for at least a period of 5 years records of all sales to non-tribal members which are subject to taxation under chapter 212. The agreement shall permit the Department of Revenue to conduct an audit not more often than annually in order to verify such collections. The agreement shall require the Tribe to provide reasonable access during normal operating hours to records of transactions subject to the taxes collected.
(e) The agreement shall provide a procedure for the resolution of any disputes about the amounts collected pursuant to the agreement. For purposes of the agreement for the collection and remittance of sales taxes, the agreement must provide that the Tribe agrees to waive its immunity, except that the state may seek monetary damages limited to the amount of taxes owed.
(f) An agreement executed by the Governor pursuant to the authority granted in this section shall not take effect unless ratified by the Legislature.
(14) Any moneys remitted by the Tribe before the effective date of a compact entered into by the state and the Tribe pursuant to this act shall be deemed forfeited by the Tribe and released to the state without further obligation or encumbrance. The Legislature further finds that acceptance and appropriation of such funds does not legitimize, validate, or otherwise ratify any previously proposed compact or the operation of Class III games by the Tribe for any period prior to the effective date of a valid compact pursuant to this act.
(15) For the purpose of satisfying the requirement in 25 U.S.C. s. 2710(d)(1)(B) that the gaming activities authorized under an Indian gaming compact must be permitted in the state for any purpose by any person, organization, or entity, the following Class III games or other games specified in this section are hereby authorized to be conducted by the Tribe pursuant to a compact that is substantially in the form provided in s. 285.711:
(a) Slot machines, as defined in s. 551.102(8).
(b) Games of poker without betting limits if such games are authorized in this state to any person for any purpose.
(c) Banking or banked card games, including baccarat, chemin de fer, and blackjack or 21 at the tribal facilities in Broward County and Hillsborough County.
(16) Notwithstanding any other provision of state law, it is not a crime for a person to participate in the games specified in subsection (15) at a tribal facility operating under a compact entered into pursuant to this act.
History.--s. 1, ch. 2009-170.