Bill Text: FL S0804 | 2024 | Regular Session | Enrolled


Bill Title: Gaming Licenses and Permits

Spectrum: Slight Partisan Bill (? 2-1)

Status: (Passed) 2024-04-29 - Chapter No. 2024-115 [S0804 Detail]

Download: Florida-2024-S0804-Enrolled.html
       ENROLLED
       2024 Legislature                            CS for CS for SB 804
       
       
       
       
       
       
                                                              2024804er
    1  
    2         An act relating to gaming licenses and permits;
    3         creating s. 16.717, F.S.; authorizing the Florida
    4         Gaming Control Commission to deny an application for
    5         licensure of, or suspend or revoke the license of, any
    6         person who falsely swears under oath or affirmation to
    7         certain material statements on his or her application
    8         for a license; providing that such persons are subject
    9         to other applicable penalties; creating s. 16.718,
   10         F.S.; requiring applicants for licenses and licensees
   11         to notify the commission of certain contact
   12         information and of any change in such contact
   13         information and providing penalties for failure to
   14         comply; providing that delivery of correspondence to
   15         the licensee’s or applicant’s e-mail or mailing
   16         address on record with the commission constitutes
   17         sufficient notice for official communications,
   18         including administrative complaints or other documents
   19         setting forth intended or final agency action;
   20         providing discretion to the commission in the method
   21         of service of such correspondence; amending s.
   22         550.01215, F.S.; revising the timeframe during which a
   23         permitholder is required to annually file an
   24         application for an operating license for a pari-mutuel
   25         facility during the next state fiscal year; revising
   26         the deadline for application amendments; revising the
   27         deadline date for the commission to issue a license;
   28         authorizing, rather than requiring, the commission to
   29         take into consideration the impact of such change on
   30         state revenues when determining whether to change a
   31         performance date; authorizing, rather than requiring,
   32         the commission to take specified actions on a
   33         permitholder’s license; deleting a provision giving
   34         permitholders the right to apply for a license for
   35         performances that have been vacated, abandoned, or
   36         will not be used by another permitholder; making
   37         technical changes; amending ss. 550.0351 and 550.054,
   38         F.S.; conforming provisions to changes made by the
   39         act; amending s. 550.0951, F.S.; making technical
   40         changes; removing obsolete language; reenacting and
   41         amending s. 550.09515, F.S.; removing obsolete
   42         language; amending s. 550.105, F.S.; expanding the
   43         commission’s authority to deny, revoke, suspend, or
   44         place conditions on certain licenses; authorizing the
   45         commission to summarily suspend a license when a
   46         person has been subject to a provisional suspension or
   47         period of ineligibility imposed by the federal
   48         Horseracing Integrity and Safety Authority related to
   49         the finding of a prohibited substance in an animal’s
   50         hair or bodily fluids; providing that any suspension
   51         imposed expires at the same time the Horseracing
   52         Integrity and Safety Authority’s provisional
   53         suspension or period of ineligibility expires;
   54         requiring the commission to offer a licensee a
   55         postsuspension hearing within a specified timeframe;
   56         providing a burden of proof for such hearings;
   57         providing a standard of review for the commission for
   58         such appeals; amending s. 550.125, F.S.; revising
   59         requirements for maintaining certain financial records
   60         and applying such requirements to all, rather than
   61         specified, pari-mutuel wagering permitholders;
   62         reenacting and amending s. 550.3551, F.S.; authorizing
   63         a licensed horse track to receive broadcasts of
   64         horseraces conducted at horse racetracks outside this
   65         state if certain conditions are met; amending s.
   66         550.505, F.S.; revising the timeframe for nonwagering
   67         permitholders to apply for a nonwagering license;
   68         requiring permitholders to demonstrate that locations
   69         designated for nonwagering horseracing are available
   70         for such use; revising the date by which the
   71         commission is required to issue certain nonwagering
   72         licenses; authorizing the commission to extend a
   73         certain nonwagering license for a specified timeframe;
   74         amending s. 550.5251, F.S.; revising the timeframes
   75         for when a thoroughbred permitholder must file with
   76         the commission an application for a license to conduct
   77         thoroughbred racing meetings, for when the commission
   78         must issue such licenses, and for when the
   79         permitholder may request changes in its application to
   80         conduct performances; amending s. 551.104, F.S.;
   81         removing obsolete language; requiring that audits of
   82         licensees’ receipts and distributions of slot machine
   83         revenues be conducted by a certified public accountant
   84         licensed under ch. 473, F.S.; revising the timeframe
   85         within which such audits must be filed with the
   86         commission; amending s. 551.107, F.S.; authorizing the
   87         waiver of required action on the part of the
   88         commission under certain circumstances; reenacting ss.
   89         212.04(2)(c), 550.09511(2), 550.09512(4), 550.09514(1)
   90         and (2)(e), 550.09516(3), 550.135(1), 550.1625(2),
   91         550.26352(3)-(6), and 550.375(4), F.S., relating to
   92         admissions taxes and rates, jai alai taxes, harness
   93         horse taxes, greyhound dogracing taxes and purse
   94         requirements, thoroughbred racing permitholders, daily
   95         licensing fees collected from pari-mutuel racing,
   96         dogracing taxes, authorizing Breeders’ Cup Meet pools,
   97         and operating certain harness tracks, respectively, to
   98         incorporate the amendment made to s. 550.0951, F.S.,
   99         in references thereto; providing effective dates.
  100          
  101  Be It Enacted by the Legislature of the State of Florida:
  102         Section 1. Section 16.717, Florida Statutes, is created to
  103  read:
  104         16.717Florida Gaming Control Commission; penalties for
  105  false oath or affirmation of applicants for licensure;
  106  licensees.—The commission may deny the application of, or
  107  suspend or revoke the license of, any person who submits an
  108  application for licensure upon which application the person has
  109  falsely sworn, in a signed oath or affirmation, to a material
  110  statement, including, but not limited to, the criminal history
  111  of the applicant or licensee. Additionally, the person is
  112  subject to any other penalties provided by law.
  113         Section 2. Section 16.718, Florida Statutes, is created to
  114  read:
  115         16.718 Florida Gaming Control Commission; notification of
  116  applicants’ or licensees’ addresses and place of employment;
  117  service.—
  118         (1) Each applicant for a license with the commission and
  119  each licensee of the commission is responsible for notifying the
  120  commission in writing of the applicant’s or licensee’s current
  121  mailing address, e-mail address, and place of employment. An
  122  applicant’s failure to notify the commission constitutes a
  123  violation of this section, and the applicant’s application may
  124  be denied. A licensee’s failure to notify the commission of any
  125  change to the e-mail or mailing address of record constitutes a
  126  violation of this section, and the licensee may be disciplined
  127  by the commission as described in s. 550.0251(10).
  128         (2) Notwithstanding any provision of law to the contrary,
  129  service by e-mail to an applicant’s or licensee’s e-mail address
  130  of record with the commission constitutes sufficient notice to
  131  the applicant or licensee for any official communication. The
  132  commission may, in its discretion, provide service for any
  133  official communication by regular mail to an applicant’s or
  134  licensee’s last known mailing address. The commission is not
  135  required to provide service by both e-mail and regular mail.
  136         (3) Notwithstanding any provision of law to the contrary,
  137  when an administrative complaint or other document setting forth
  138  intended or final agency action is to be served on an applicant
  139  or a licensee, the commission is only required to provide
  140  service by e-mail to the applicant’s or licensee’s e-mail
  141  address on record with the commission. E-mail service
  142  constitutes sufficient notice to the person or persons upon whom
  143  an administrative complaint or any other document setting forth
  144  intended or final agency action is served. The commission may,
  145  in its discretion, provide service of an administrative
  146  complaint or any other documents setting forth intended or final
  147  agency action by regular mail to an applicant’s or licensee’s
  148  last known mailing address. The commission is not required to
  149  provide service by both e-mail and regular mail.
  150         Section 3. Subsections (1), (3), (4), and (5) of section
  151  550.01215, Florida Statutes, are amended to read:
  152         550.01215 License application; periods of operation;
  153  license fees; bond.—
  154         (1) Each permitholder shall annually, during the period
  155  between January December 15 and February January 4, file in
  156  writing with the commission its application for an operating
  157  license for a pari-mutuel facility for the conduct of pari
  158  mutuel wagering during the next state fiscal year, including
  159  intertrack and simulcast race wagering. Each application for
  160  live performances must specify the number, dates, and starting
  161  times of all live performances that the permitholder intends to
  162  conduct. It must also specify which performances will be
  163  conducted as charity or scholarship performances.
  164         (a) Each application for an operating license also must
  165  include:
  166         1. For each permitholder, whether the permitholder intends
  167  to accept wagers on intertrack or simulcast events.
  168         2. For each permitholder that elects to operate a cardroom,
  169  the dates and periods of operation the permitholder intends to
  170  operate the cardroom.
  171         3. For each thoroughbred racing permitholder that elects to
  172  receive or rebroadcast out-of-state races, the dates for all
  173  performances that the permitholder intends to conduct.
  174         (b)1. A greyhound permitholder may not conduct live racing.
  175  A jai alai permitholder, harness horse racing permitholder, or
  176  quarter horse racing permitholder may elect not to conduct live
  177  racing or games. A thoroughbred permitholder must conduct live
  178  racing. A greyhound permitholder, jai alai permitholder, harness
  179  horse racing permitholder, or quarter horse racing permitholder
  180  that does not conduct live racing or games retains its permit;
  181  is a pari-mutuel facility as defined in s. 550.002(23); if such
  182  permitholder has been issued a slot machine license, the
  183  facility where such permit is located remains an eligible
  184  facility as defined in s. 551.102(4), continues to be eligible
  185  for a slot machine license pursuant to s. 551.104(3), and is
  186  exempt from ss. 551.104(4)(c) and (10) and 551.114(2); is
  187  eligible, but not required, to be a guest track and, if the
  188  permitholder is a harness horse racing permitholder, to be a
  189  host track for purposes of intertrack wagering and simulcasting
  190  pursuant to ss. 550.3551, 550.615, 550.625, and 550.6305; and
  191  remains eligible for a cardroom license.
  192         2. A permitholder or licensee may not conduct live
  193  greyhound racing or dogracing in connection with any wager for
  194  money or any other thing of value in the state. The commission
  195  may deny, suspend, or revoke any permit or license under this
  196  chapter if a permitholder or licensee conducts live greyhound
  197  racing or dogracing in violation of this subparagraph. In
  198  addition to, or in lieu of, denial, suspension, or revocation of
  199  such permit or license, the commission may impose a civil
  200  penalty of up to $5,000 against the permitholder or licensee for
  201  a violation of this subparagraph. All penalties imposed and
  202  collected must be deposited with the Chief Financial Officer to
  203  the credit of the General Revenue Fund.
  204         (c) Permitholders may amend their applications through
  205  March February 28.
  206         (d) Notwithstanding any other provision of law, other than
  207  a permitholder issued a permit pursuant to s. 550.3345, a pari
  208  mutuel permitholder may not be issued an operating license for
  209  the conduct of pari-mutuel wagering, slot machine gaming, or the
  210  operation of a cardroom if the permitholder did not hold an
  211  operating license for the conduct of pari-mutuel wagering for
  212  fiscal year 2020-2021. This paragraph does not apply to a
  213  purchaser, transferee, or assignee holding a valid permit for
  214  the conduct of pari-mutuel wagering approved pursuant to s.
  215  550.054(15)(a).
  216         (3) The commission shall issue each license no later than
  217  April March 15. Each permitholder shall operate all performances
  218  at the date and time specified on its license. The commission
  219  shall have the authority to approve minor changes in racing
  220  dates after a license has been issued. The commission may
  221  approve changes in performance racing dates after a license has
  222  been issued when there is no objection from any operating
  223  permitholder that is conducting live racing or games and that is
  224  located within 50 miles of the permitholder requesting the
  225  changes in operating dates. In the event of an objection, the
  226  commission shall approve or disapprove the change in operating
  227  dates based upon the impact on operating permitholders located
  228  within 50 miles of the permitholder requesting the change in
  229  operating dates. In making the determination to change
  230  performance racing dates, the commission may shall take into
  231  consideration the impact of such changes on state revenues.
  232         (4) In the event that a permitholder fails to operate all
  233  performances specified on its license at the date and time
  234  specified, the commission may shall hold a hearing to determine
  235  whether to fine or suspend the permitholder’s license, unless
  236  such failure was the direct result of fire, strike, war,
  237  hurricane, pandemic, or other disaster or event beyond the
  238  ability of the permitholder to control. Financial hardship to
  239  the permitholder shall not, in and of itself, constitute just
  240  cause for failure to operate all performances on the dates and
  241  at the times specified.
  242         (5) In the event that performances licensed to be operated
  243  by a permitholder are vacated, abandoned, or will not be used
  244  for any reason, any permitholder shall be entitled, pursuant to
  245  rules adopted by the commission, to apply to conduct
  246  performances on the dates for which the performances have been
  247  abandoned. The commission shall issue an amended license for all
  248  such replacement performances which have been requested in
  249  compliance with this chapter and commission rules.
  250         Section 4. Section 550.0351, Florida Statutes, is amended
  251  to read:
  252         550.0351 Charity racing days.—
  253         (1) The commission shall, upon the request of a
  254  permitholder, authorize each horseracing permitholder and jai
  255  alai permitholder up to five charity or scholarship days in
  256  addition to the regular racing days authorized by law.
  257         (2) The proceeds of charity performances shall be paid to
  258  qualified beneficiaries selected by the permitholders from an
  259  authorized list of charities on file with the commission.
  260  Eligible charities include any charity that provides evidence of
  261  compliance with the provisions of chapter 496 and evidence of
  262  possession of a valid exemption from federal taxation issued by
  263  the Internal Revenue Service. In addition, the authorized list
  264  must include the Racing Scholarship Trust Fund, the Historical
  265  Resources Operating Trust Fund, major state and private
  266  institutions of higher learning, and Florida community colleges.
  267         (3) The permitholder shall, within 120 days after the
  268  conclusion of its fiscal year, pay to the authorized charities
  269  the total of all profits derived from the operation of the
  270  charity day performances conducted. If charity days are operated
  271  on behalf of another permitholder pursuant to law, the
  272  permitholder entitled to distribute the proceeds shall
  273  distribute the proceeds to charity within 30 days after the
  274  actual receipt of the proceeds.
  275         (4) The total of all profits derived from the conduct of a
  276  charity day performance must include all revenues derived from
  277  the conduct of that racing performance, including all state
  278  taxes that would otherwise be due to the state, except that the
  279  daily license fee as provided in s. 550.0951(1) and the breaks
  280  for the promotional trust funds as provided in s. 550.2625(3),
  281  (4), (5), (7), and (8) shall be paid to the commission. All
  282  other revenues from the charity racing performance, including
  283  the commissions, breaks, and admissions and the revenues from
  284  parking, programs, and concessions, shall be included in the
  285  total of all profits.
  286         (5) In determining profit, the permitholder may elect to
  287  distribute as proceeds only the amount equal to the state tax
  288  that would otherwise be paid to the state if the charity day
  289  were conducted as a regular or matinee performance.
  290         (6)(a) The commission shall authorize one additional
  291  scholarship day for horseracing in addition to the regular
  292  racing days authorized by law and any additional days authorized
  293  by this section, to be conducted at all horse racetracks located
  294  in Hillsborough County. The permitholder shall conduct a full
  295  schedule of racing on the scholarship day.
  296         (b) The funds derived from the operation of the additional
  297  scholarship day shall be allocated as provided in this section
  298  and paid to Pasco-Hernando Community College.
  299         (c) When a charity or scholarship performance is conducted
  300  as a matinee performance, the commission may authorize the
  301  permitholder to conduct the evening performances of that
  302  operation day as a regular performance in addition to the
  303  regular operating days authorized by law.
  304         (7) In addition to the eligible charities that meet the
  305  criteria set forth in this section, a jai alai permitholder is
  306  authorized to conduct two additional charity performances each
  307  fiscal year for a fund to benefit retired jai alai players. This
  308  performance shall be known as the “Retired Jai Alai Players
  309  Charity Day.” The administration of this fund shall be
  310  determined by rule by the commission.
  311         Section 5. Paragraph (a) of subsection (9) of section
  312  550.054, Florida Statutes, is amended to read:
  313         550.054 Application for permit to conduct pari-mutuel
  314  wagering.—
  315         (9)(a) After a permit has been granted by the commission
  316  and has been ratified and approved by the majority of the
  317  electors participating in the election in the county designated
  318  in the permit, the commission shall grant to the lawful
  319  permitholder, subject to the conditions of this chapter, a
  320  license to conduct pari-mutuel operations under this chapter,
  321  and, except as provided in s. 550.5251, the commission shall fix
  322  annually the time, place, and number of days during which pari
  323  mutuel operations may be conducted by the permitholder at the
  324  location fixed in the permit and ratified in the election. After
  325  the first license has been issued to the holder of a ratified
  326  permit for racing in any county, all subsequent annual
  327  applications for a license by that permitholder must be
  328  accompanied by proof, in such form as the commission requires,
  329  that the ratified permitholder still possesses all the
  330  qualifications prescribed by this chapter and that the permit
  331  has not been recalled at a later election held in the county.
  332         Section 6. Subsections (1) and (5) of section 550.0951,
  333  Florida Statutes, are amended to read:
  334         550.0951 Payment of daily license fee and taxes;
  335  penalties.—
  336         (1) DAILY LICENSE FEE.—
  337         (a) Each person engaged in the business of conducting race
  338  meetings or jai alai games under this chapter, hereinafter
  339  referred to as the “permitholder,” “licensee,” or “permittee,”
  340  shall pay to the commission, for the use of the commission, a
  341  daily license fee on each live or simulcast pari-mutuel event of
  342  $100 for each horserace and $80 for each dograce and $40 for
  343  each jai alai game conducted at a racetrack or fronton licensed
  344  under this chapter. In addition to the tax exemption specified
  345  in s. 550.09514(1) of $360,000 or $500,000 per greyhound
  346  permitholder per state fiscal year, each greyhound permitholder
  347  shall receive in the current state fiscal year a tax credit
  348  equal to the number of live greyhound races conducted in the
  349  previous state fiscal year times the daily license fee specified
  350  for each dograce in this subsection applicable for the previous
  351  state fiscal year. This tax credit and the exemption in s.
  352  550.09514(1) apply shall be applicable to any tax imposed by
  353  this chapter or the daily license fees imposed by this chapter
  354  except during any charity or scholarship performances conducted
  355  pursuant to s. 550.0351. Each permitholder shall pay daily
  356  license fees not to exceed $500 per day on any simulcast races
  357  or games on which such permitholder accepts wagers regardless of
  358  the number of out-of-state events taken or the number of out-of
  359  state locations from which such events are taken. This license
  360  fee shall be deposited with the Chief Financial Officer to the
  361  credit of the Pari-mutuel Wagering Trust Fund.
  362         (b) Each permitholder that cannot utilize the full amount
  363  of the exemption of $360,000 or $500,000 provided in s.
  364  550.09514(1) or the daily license fee credit provided in this
  365  section may, after notifying the commission in writing, elect
  366  once per state fiscal year on a form provided by the commission
  367  to transfer such exemption or credit or any portion thereof to
  368  any greyhound permitholder which acts as a host track to such
  369  permitholder for the purpose of intertrack wagering. Once an
  370  election to transfer such exemption or credit is filed with the
  371  commission, it may shall not be rescinded. The commission shall
  372  disapprove the transfer when the amount of the exemption or
  373  credit or portion thereof is unavailable to the transferring
  374  permitholder or when the permitholder who is entitled to
  375  transfer the exemption or credit or who is entitled to receive
  376  the exemption or credit owes taxes to the state pursuant to a
  377  deficiency letter or administrative complaint issued by the
  378  commission. Upon approval of the transfer by the commission, the
  379  transferred tax exemption or credit is shall be effective for
  380  the first performance of the next payment period as specified in
  381  subsection (5). The exemption or credit transferred to such host
  382  track may be applied by such host track against any taxes
  383  imposed by this chapter or daily license fees imposed by this
  384  chapter. The greyhound permitholder host track to which such
  385  exemption or credit is transferred shall reimburse such
  386  permitholder the exact monetary value of such transferred
  387  exemption or credit as actually applied against the taxes and
  388  daily license fees of the host track. The commission shall
  389  ensure that all transfers of exemption or credit are made in
  390  accordance with this subsection and has shall have the authority
  391  to adopt rules to ensure the implementation of this section.
  392         (5) PAYMENT AND DISPOSITION OF FEES AND TAXES.—Payments
  393  imposed by this section must shall be paid to the commission.
  394  The commission shall deposit these sums with the Chief Financial
  395  Officer, to the credit of the Pari-mutuel Wagering Trust Fund,
  396  hereby established. The permitholder shall remit to the
  397  commission payment for the daily license fee, the admission tax,
  398  the tax on handle, and the breaks tax. Such payments shall be
  399  remitted by 3 p.m. Wednesday of each week for taxes imposed and
  400  collected for the preceding week ending on Sunday. Beginning on
  401  July 1, 2012, such payments must shall be remitted by 3 p.m. on
  402  the 5th day of each calendar month for taxes imposed and
  403  collected for the preceding calendar month. If the 5th day of
  404  the calendar month falls on a weekend, payments must shall be
  405  remitted by 3 p.m. the first Monday following the weekend.
  406  Permitholders shall file a report under oath by the 5th day of
  407  each calendar month for all taxes remitted during the preceding
  408  calendar month. Such payments must shall be accompanied by a
  409  report under oath showing the total of all admissions, the pari
  410  mutuel wagering activities for the preceding calendar month, and
  411  such other information as may be prescribed by the commission.
  412         Section 7. Subsection (7) of section 550.09515, Florida
  413  Statutes, is amended, and subsection (4) of that section is
  414  reenacted for the purpose of incorporating the amendment made by
  415  this act to section 550.0951, Florida Statutes, to read:
  416         550.09515 Thoroughbred horse taxes; abandoned interest in a
  417  permit for nonpayment of taxes.—
  418         (4) In the event that a court of competent jurisdiction
  419  determines any of the provisions of this section to be
  420  unconstitutional, it is the intent of the Legislature that the
  421  provisions contained in this section shall be null and void and
  422  that the provisions of s. 550.0951 shall apply to all
  423  thoroughbred horse permitholders beginning on the date of such
  424  judicial determination. To this end, the Legislature declares
  425  that it would not have enacted any of the provisions of this
  426  section individually and, to that end, expressly finds them not
  427  to be severable.
  428         (7) If a thoroughbred permitholder fails to operate all
  429  performances on its 2001-2002 license, failure to pay tax on
  430  handle for a full schedule of live races for those performances
  431  in the 2001-2002 fiscal year does not constitute failure to pay
  432  taxes on handle for a full schedule of live races in a fiscal
  433  year for the purposes of subsection (3). This subsection may not
  434  be construed as forgiving a thoroughbred permitholder from
  435  paying taxes on performances conducted at its facility pursuant
  436  to its 2001-2002 license other than for failure to operate all
  437  performances on its 2001-2002 license. This subsection expires
  438  July 1, 2003.
  439         Section 8. Paragraphs (a) and (c) of subsection (5) of
  440  section 550.105, Florida Statutes, are amended to read:
  441         550.105 Occupational licenses of racetrack employees; fees;
  442  denial, suspension, and revocation of license; penalties and
  443  fines.—
  444         (5)(a) The commission may do the following:
  445         1. Deny a license to or revoke, suspend, or place
  446  conditions upon or restrictions on a license of any person who
  447  has been refused a license by any other state racing commission
  448  or racing authority or has been subject to a provisional
  449  suspension or period of ineligibility by the federal Horseracing
  450  Integrity and Safety Authority (HISA), or another such authority
  451  designated by the Federal Trade Commission.;
  452         2. Deny, suspend, or place conditions on a license of any
  453  person who is under suspension, or has unpaid fines in another
  454  jurisdiction, or is subject to a provisional suspension or
  455  period of ineligibility under HISA.;
  456         3. Notwithstanding subparagraph 2. and chapter 120,
  457  summarily suspend the occupational license of any person subject
  458  to a provisional suspension or period of ineligibility imposed
  459  by HISA related to a prohibited substance in an animal’s hair or
  460  in its blood, urine, saliva, or any other bodily fluid. Any
  461  suspension imposed pursuant to this subparagraph expires on the
  462  date that the provisional suspension or period of ineligibility
  463  imposed by HISA expires. If an occupational licensee is
  464  summarily suspended under this subparagraph, the commission must
  465  offer the licensee a postsuspension hearing within 72 hours
  466  after commencement of the suspension. The occupational licensee
  467  has the burden of proving by clear and convincing evidence that
  468  he or she is not subject to a provisional suspension or period
  469  of ineligibility imposed by HISA. The standard of review
  470  applicable to the commission under this subparagraph is whether
  471  the commission’s action was an abuse of discretion
  472  
  473  if the state racing commission or racing authority of such other
  474  state or jurisdiction extends to the commission reciprocal
  475  courtesy to maintain the disciplinary control.
  476         (c) The commission may deny, declare ineligible, or revoke
  477  any occupational license if the applicant for such license has
  478  been convicted of a felony or misdemeanor in this state, in any
  479  other state, or under the laws of the United States, if such
  480  felony or misdemeanor is related to gambling or bookmaking, as
  481  contemplated in s. 849.25, or involves cruelty to animals. If
  482  the applicant establishes that she or he is of good moral
  483  character, that she or he has been rehabilitated, and that the
  484  crime she or he was convicted of is not related to pari-mutuel
  485  wagering and is not a capital offense, the restrictions
  486  excluding offenders may be waived by the director of the
  487  commission.
  488         Section 9. Paragraph (a) of subsection (2) of section
  489  550.125, Florida Statutes, is amended to read:
  490         550.125 Uniform reporting system; bond requirement.—
  491         (2)(a) Each permitholder issued an operating license that
  492  conducts race meetings or jai alai exhibitions under this
  493  chapter shall keep records that clearly show the total number of
  494  admissions and the total amount of money contributed to each
  495  pari-mutuel pools, cardroom gross receipts, and slot machine
  496  revenues pool on each race or exhibition separately and the
  497  amount of money received daily from admission fees and, within
  498  120 days after the end of its fiscal year, shall submit to the
  499  commission a complete annual report of its accounts, audited by
  500  a certified public accountant licensed to practice in this the
  501  state.
  502         Section 10. Effective upon becoming a law, subsection (3)
  503  of section 550.3551, Florida Statutes, is amended, and paragraph
  504  (b) of subsection (2) and subsection (4) of that section are
  505  reenacted, to read:
  506         550.3551 Transmission of racing and jai alai information;
  507  commingling of pari-mutuel pools.—
  508         (2) Any horse track or fronton licensed under this chapter
  509  may transmit broadcasts of races or games conducted at the
  510  enclosure of the licensee to locations outside this state.
  511         (b) Wagers accepted by any out-of-state pari-mutuel
  512  permitholder or licensed betting system on a race broadcasted
  513  under this subsection may be, but are not required to be,
  514  included in the pari-mutuel pools of the horse track in this
  515  state that broadcasts the race upon which wagers are accepted.
  516  The handle, as referred to in s. 550.0951(3), does not include
  517  any wagers accepted by an out-of-state pari-mutuel permitholder
  518  or licensed betting system, irrespective of whether such wagers
  519  are included in the pari-mutuel pools of the Florida
  520  permitholder as authorized by this subsection.
  521         (3) Any horse track licensed under this chapter may receive
  522  broadcasts of horseraces conducted at other horse racetracks
  523  located outside this state at the racetrack enclosure of the
  524  licensee, if the horse track conducted a full schedule of live
  525  racing during the preceding state fiscal year, or if the horse
  526  track does not conduct live racing as authorized under s.
  527  550.01215 during its racing meet.
  528         (a) All broadcasts of horseraces received from locations
  529  outside this state must comply with the provisions of the
  530  Interstate Horseracing Act of 1978, 92 Stat. 1811, 15 U.S.C. ss.
  531  3001 et seq.
  532         (b) Wagers accepted at the horse track in this state may
  533  be, but are not required to be, included in the pari-mutuel
  534  pools of the out-of-state horse track that broadcasts the race.
  535  Notwithstanding any contrary provisions of this chapter, if the
  536  horse track in this state elects to include wagers accepted on
  537  such races in the pari-mutuel pools of the out-of-state horse
  538  track that broadcasts the race, from the amount wagered by
  539  patrons at the horse track in this state and included in the
  540  pari-mutuel pools of the out-of-state horse track, the horse
  541  track in this state shall deduct as the takeout from the amount
  542  wagered by patrons at the horse track in this state and included
  543  in the pari-mutuel pools of the out-of-state horse track a
  544  percentage equal to the percentage deducted from the amount
  545  wagered at the out-of-state racetrack as is authorized by the
  546  laws of the jurisdiction exercising regulatory authority over
  547  the out-of-state horse track.
  548         (c) All forms of pari-mutuel wagering are allowed on races
  549  broadcast under this section, and all money wagered by patrons
  550  on such races shall be computed as part of the total amount of
  551  money wagered at each racing performance for purposes of
  552  taxation under ss. 550.0951, 550.09512, and 550.09515. Section
  553  550.2625(2)(a), (b), and (c) does not apply to any money wagered
  554  on races broadcast under this section. Similarly, the takeout
  555  shall be increased by breaks and uncashed tickets for wagers on
  556  races broadcast under this section, notwithstanding any contrary
  557  provision of this chapter.
  558         (4) Any greyhound permitholder or jai alai permitholder
  559  licensed under this chapter may receive at its licensed location
  560  broadcasts of dograces or jai alai games conducted at other
  561  tracks or frontons located outside the state. All forms of pari
  562  mutuel wagering are allowed on dograces or jai alai games
  563  broadcast under this subsection. All money wagered by patrons on
  564  dograces broadcast under this subsection shall be computed in
  565  the amount of money wagered each performance for purposes of
  566  taxation under ss. 550.0951 and 550.09511.
  567         Section 11. Subsection (3) of section 550.505, Florida
  568  Statutes, is amended to read:
  569         550.505 Nonwagering permits.—
  570         (3)(a) Upon receipt of a nonwagering permit, the
  571  permitholder shall apply between January 15 and February 4 must
  572  apply to the commission before June 1 of each year for a an
  573  annual nonwagering license for the next state fiscal succeeding
  574  calendar year. Such application must set forth the days and
  575  locations at which the permitholder will conduct nonwagering
  576  horseracing, must demonstrate that any location to which the
  577  nonwagering license applies is available for such use, and must
  578  indicate any changes in ownership or management of the
  579  permitholder occurring since the date of application for the
  580  prior license.
  581         (b) On or before April 15 August 1 of each year, the
  582  commission shall issue a license authorizing the nonwagering
  583  permitholder to conduct nonwagering horseracing during the next
  584  state fiscal succeeding calendar year during the period and for
  585  the number of days set forth in the application, subject to all
  586  other provisions of this section.
  587         (c) The commission may extend a nonwagering license for the
  588  2024 calendar year through the 2024-2025 fiscal year upon
  589  application for such extension by the nonwagering permitholder
  590  conduct an eligibility investigation to determine the
  591  qualifications of any new ownership or management interest in
  592  the permit.
  593         Section 12. Subsection (1) of section 550.5251, Florida
  594  Statutes, is amended to read:
  595         550.5251 Florida thoroughbred racing; certain permits;
  596  operating days.—
  597         (1) Each thoroughbred permitholder shall annually, during
  598  the period commencing January December 15 of each year and
  599  ending February January 4 of the following year, file in writing
  600  with the commission its application to conduct one or more
  601  thoroughbred racing meetings during the thoroughbred racing
  602  season commencing on the following July 1. Each application
  603  shall specify the number and dates of all performances that the
  604  permitholder intends to conduct during that thoroughbred racing
  605  season. On or before April March 15 of each year, the commission
  606  shall issue a license authorizing each permitholder to conduct
  607  performances on the dates specified in its application. Up to
  608  March February 28 of each year, each permitholder may request
  609  and shall be granted changes in its application to conduct
  610  authorized performances; but thereafter, as a condition
  611  precedent to the validity of its license and its right to retain
  612  its permit, each permitholder must operate the full number of
  613  days authorized on each of the dates set forth in its license.
  614         Section 13. Paragraph (b) of subsection (4) and subsection
  615  (8) of section 551.104, Florida Statutes, are amended to read:
  616         551.104 License to conduct slot machine gaming.—
  617         (4) As a condition of licensure and to maintain continued
  618  authority for the conduct of slot machine gaming, the slot
  619  machine licensee shall:
  620         (b) Continue to be in compliance with chapter 550, when
  621  where applicable, and maintain the pari-mutuel permit and
  622  license in good standing pursuant to the provisions of chapter
  623  550. Notwithstanding any contrary provision of law and in order
  624  to expedite the operation of slot machines at eligible
  625  facilities, any eligible facility shall be entitled within 60
  626  days after the effective date of this act to amend its 2006-2007
  627  pari-mutuel wagering operating license issued by the commission
  628  under ss. 550.0115 and 550.01215. The commission shall issue a
  629  new license to the eligible facility to effectuate any approved
  630  change.
  631         (8) A slot machine licensee shall file with the commission
  632  an audit of the receipt and distribution of all slot machine
  633  revenues provided by an independent certified public accountant
  634  licensed under chapter 473 verifying compliance with all
  635  financial and auditing provisions of this chapter and the
  636  associated rules adopted under this chapter. The audit must
  637  include verification of compliance with all statutes and rules
  638  regarding all required records of slot machine operations. Such
  639  audit must shall be filed within 120 60 days after the end of
  640  the slot machine licensee’s fiscal year completion of the
  641  permitholder’s pari-mutuel meet.
  642         Section 14. Paragraph (b) of subsection (6) of section
  643  551.107, Florida Statutes, is amended to read:
  644         551.107 Slot machine occupational license; findings;
  645  application; fee.—
  646         (6)
  647         (b) The commission may deny, revoke, or refuse to renew any
  648  slot machine occupational license if the applicant for such
  649  license or the licensee has been convicted of a felony or
  650  misdemeanor in this state, in any other state, or under the laws
  651  of the United States if such felony or misdemeanor is related to
  652  gambling or bookmaking as described in s. 849.25. The
  653  restrictions authorized in this paragraph may be waived by the
  654  commission if the applicant establishes that she or he is of
  655  good moral character, that she or he has been rehabilitated, and
  656  that the crime she or he was convicted of is not related to slot
  657  machine gaming and is not a capital offense.
  658         Section 15. For the purpose of incorporating the amendment
  659  made by this act to section 550.0951, Florida Statutes, in a
  660  reference thereto, paragraph (c) of subsection (2) of section
  661  212.04, Florida Statutes, is reenacted to read:
  662         212.04 Admissions tax; rate, procedure, enforcement.—
  663         (2)
  664         (c) The taxes imposed by this section shall be collected in
  665  addition to the admission tax collected pursuant to s. 550.0951,
  666  but the amount collected under s. 550.0951 shall not be subject
  667  to taxation under this chapter.
  668         Section 16. For the purpose of incorporating the amendment
  669  made by this act to section 550.0951, Florida Statutes, in a
  670  reference thereto, subsection (2) of section 550.09511, Florida
  671  Statutes, is reenacted to read:
  672         550.09511 Jai alai taxes; abandoned interest in a permit
  673  for nonpayment of taxes.—
  674         (2) Notwithstanding the provisions of s. 550.0951(3)(b),
  675  wagering on live jai alai performances shall be subject to the
  676  following taxes:
  677         (a)1. The tax on handle per performance for live jai alai
  678  performances is 4.25 percent of handle per performance. However,
  679  when the live handle of a permitholder during the preceding
  680  state fiscal year was less than $15 million, the tax shall be
  681  paid on the handle in excess of $30,000 per performance per day.
  682         2. The tax rate shall be applicable only until the
  683  requirements of paragraph (b) are met.
  684         (b) At such time as the total of admissions tax, daily
  685  license fee, and tax on handle for live jai alai performances
  686  paid to the commission by a permitholder during the current
  687  state fiscal year exceeds the total state tax revenues from
  688  wagering on live jai alai performances paid or due by the
  689  permitholder in fiscal year 1991-1992, the permitholder shall
  690  pay tax on handle for live jai alai performances at a rate of
  691  2.55 percent of the handle per performance for the remainder of
  692  the current state fiscal year. For purposes of this section,
  693  total state tax revenues on live jai alai wagering in fiscal
  694  year 1991-1992 shall include any admissions tax, tax on handle,
  695  surtaxes on handle, and daily license fees.
  696         (c) If no tax on handle for live jai alai performances were
  697  paid to the commission by a jai alai permitholder during the
  698  1991-1992 state fiscal year, then at such time as the total of
  699  admissions tax, daily license fee, and tax on handle for live
  700  jai alai performances paid to the commission by a permitholder
  701  during the current state fiscal year exceeds the total state tax
  702  revenues from wagering on live jai alai performances paid or due
  703  by the permitholder in the last state fiscal year in which the
  704  permitholder conducted a full schedule of live games, the
  705  permitholder shall pay tax on handle for live jai alai
  706  performances at a rate of 3.3 percent of the handle per
  707  performance for the remainder of the current state fiscal year.
  708  For purposes of this section, total state tax revenues on live
  709  jai alai wagering shall include any admissions tax, tax on
  710  handle, surtaxes on handle, and daily license fees. This
  711  paragraph shall take effect July 1, 1993.
  712         (d) A permitholder who obtains a new permit issued by the
  713  commission subsequent to the 1991-1992 state fiscal year and a
  714  permitholder whose permit has been converted to a jai alai
  715  permit under the provisions of this chapter, shall, at such time
  716  as the total of admissions tax, daily license fee, and tax on
  717  handle for live jai alai performances paid to the commission by
  718  the permitholder during the current state fiscal year exceeds
  719  the average total state tax revenues from wagering on live jai
  720  alai performances for the first 3 consecutive jai alai seasons
  721  paid to or due the commission by the permitholder and during
  722  which the permitholder conducted a full schedule of live games,
  723  pay tax on handle for live jai alai performances at a rate of
  724  3.3 percent of the handle per performance for the remainder of
  725  the current state fiscal year.
  726         (e) The payment of taxes pursuant to paragraphs (b), (c),
  727  and (d) shall be calculated and commence beginning the day in
  728  which the permitholder is first entitled to the reduced rate
  729  specified in this section and the report of taxes required by s.
  730  550.0951(5) is submitted to the commission.
  731         (f) A jai alai permitholder paying taxes under this section
  732  shall retain the breaks and pay an amount equal to the breaks as
  733  special prize awards which shall be in addition to the regular
  734  contracted prize money paid to jai alai players at the
  735  permitholder’s facility. Payment of the special prize money
  736  shall be made during the permitholder’s current meet.
  737         (g) For purposes of this section, “handle” shall have the
  738  same meaning as in s. 550.0951, and shall not include handle
  739  from intertrack wagering.
  740         Section 17. For the purpose of incorporating the amendment
  741  made by this act to section 550.0951, Florida Statutes, in a
  742  reference thereto, subsection (4) of section 550.09512, Florida
  743  Statutes, is reenacted to read:
  744         550.09512 Harness horse taxes; abandoned interest in a
  745  permit for nonpayment of taxes.—
  746         (4) In the event that a court of competent jurisdiction
  747  determines any of the provisions of this section to be
  748  unconstitutional, it is the intent of the Legislature that the
  749  provisions contained in this section shall be null and void and
  750  that the provisions of s. 550.0951 shall apply to all harness
  751  horse permitholders beginning on the date of such judicial
  752  determination. To this end, the Legislature declares that it
  753  would not have enacted any of the provisions of this section
  754  individually and, to that end, expressly finds them not to be
  755  severable.
  756         Section 18. For the purpose of incorporating the amendment
  757  made by this act to section 550.0951, Florida Statutes, in
  758  references thereto, subsection (1) and paragraph (e) of
  759  subsection (2) of section 550.09514, Florida Statutes, are
  760  reenacted to read:
  761         550.09514 Greyhound dogracing taxes; purse requirements.—
  762         (1) Wagering on greyhound racing is subject to a tax on
  763  handle for live greyhound racing as specified in s. 550.0951(3).
  764  However, each permitholder shall pay no tax on handle until such
  765  time as this subsection has resulted in a tax savings per state
  766  fiscal year of $360,000. Thereafter, each permitholder shall pay
  767  the tax as specified in s. 550.0951(3) on all handle for the
  768  remainder of the permitholder’s current race meet. For the three
  769  permitholders that conducted a full schedule of live racing in
  770  1995, and are closest to another state that authorizes greyhound
  771  pari-mutuel wagering, the maximum tax savings per state fiscal
  772  year shall be $500,000. The provisions of this subsection
  773  relating to tax exemptions shall not apply to any charity or
  774  scholarship performances conducted pursuant to s. 550.0351.
  775         (2)
  776         (e) In addition to the purse requirements of paragraphs
  777  (a)-(c), each greyhound permitholder shall pay as purses an
  778  amount equal to one-third of the amount of the tax reduction on
  779  live and simulcast handle applicable to such permitholder as a
  780  result of the reductions in tax rates provided by this act
  781  through the amendments to s. 550.0951(3). With respect to
  782  intertrack wagering when the host and guest tracks are greyhound
  783  permitholders not within the same market area, an amount equal
  784  to the tax reduction applicable to the guest track handle as a
  785  result of the reduction in tax rate provided by this act through
  786  the amendment to s. 550.0951(3) shall be distributed to the
  787  guest track, one-third of which amount shall be paid as purses
  788  at the guest track. However, if the guest track is a greyhound
  789  permitholder within the market area of the host or if the guest
  790  track is not a greyhound permitholder, an amount equal to such
  791  tax reduction applicable to the guest track handle shall be
  792  retained by the host track, one-third of which amount shall be
  793  paid as purses at the host track. These purse funds shall be
  794  disbursed in the week received if the permitholder conducts at
  795  least one live performance during that week. If the permitholder
  796  does not conduct at least one live performance during the week
  797  in which the purse funds are received, the purse funds shall be
  798  disbursed weekly during the permitholder’s next race meet in an
  799  amount determined by dividing the purse amount by the number of
  800  performances approved for the permitholder pursuant to its
  801  annual license, and multiplying that amount by the number of
  802  performances conducted each week. The commission shall conduct
  803  audits necessary to ensure compliance with this paragraph.
  804         Section 19. For the purpose of incorporating the amendment
  805  made by this act to section 550.0951, Florida Statutes, in a
  806  reference thereto, subsection (3) of section 550.09516, Florida
  807  Statutes, is reenacted to read:
  808         550.09516 Credit for eligible permitholders conducting
  809  thoroughbred racing.—
  810         (3) Beginning July 1, 2023, and each July 1 thereafter,
  811  each permitholder granted a credit pursuant to this section may
  812  apply the credit to the taxes and fees due under ss. 550.0951,
  813  550.09515, and 550.3551(3), less any credit received by the
  814  permitholder under s. 550.09515(6), and less the amount of state
  815  taxes that would otherwise be due to the state for the conduct
  816  of charity day performances under s. 550.0351(4). The unused
  817  portion of the credit may be carried forward and applied each
  818  month as taxes and fees become due. Any unused credit remaining
  819  at the end of a fiscal year expires and may not be used.
  820         Section 20. For the purpose of incorporating the amendment
  821  made by this act to section 550.0951, Florida Statutes, in a
  822  reference thereto, subsection (1) of section 550.135, Florida
  823  Statutes, is reenacted to read:
  824         550.135 Division of moneys derived under this law.—All
  825  moneys that are deposited with the Chief Financial Officer to
  826  the credit of the Pari-mutuel Wagering Trust Fund shall be
  827  distributed as follows:
  828         (1) The daily license fee revenues collected pursuant to s.
  829  550.0951(1) shall be used to fund the operating cost of the
  830  commission; however, other collections in the Pari-mutuel
  831  Wagering Trust Fund may also be used to fund the operation of
  832  the commission in accordance with authorized appropriations.
  833         Section 21. For the purpose of incorporating the amendment
  834  made by this act to section 550.0951, Florida Statutes, in a
  835  reference thereto, subsection (2) of section 550.1625, Florida
  836  Statutes, is reenacted to read:
  837         550.1625 Dogracing; taxes.—
  838         (2) A permitholder that conducts a dograce meet under this
  839  chapter must pay the daily license fee, the admission tax, the
  840  breaks tax, and the tax on pari-mutuel handle as provided in s.
  841  550.0951 and is subject to all penalties and sanctions provided
  842  in s. 550.0951(6).
  843         Section 22. For the purpose of incorporating the amendment
  844  made by this act to section 550.0951, Florida Statutes, in
  845  references thereto, subsections (3) through (6) of section
  846  550.26352, Florida Statutes, are reenacted to read:
  847         550.26352 Breeders’ Cup Meet; pools authorized; conflicts;
  848  taxes; credits; transmission of races; rules; application.—
  849         (3) If the permitholder conducting the Breeders’ Cup Meet
  850  is located within 35 miles of one or more permitholders
  851  scheduled to conduct a thoroughbred race meet on any of the 3
  852  days of the Breeders’ Cup Meet, then operation on any of those 3
  853  days by the other permitholders is prohibited. As compensation
  854  for the loss of racing days caused thereby, such operating
  855  permitholders shall receive a credit against the taxes otherwise
  856  due and payable to the state under ss. 550.0951 and 550.09515.
  857  This credit shall be in an amount equal to the operating loss
  858  determined to have been suffered by the operating permitholders
  859  as a result of not operating on the prohibited racing days, but
  860  shall not exceed a total of $950,000. The determination of the
  861  amount to be credited shall be made by the commission upon
  862  application by the operating permitholder. The tax credits
  863  provided in this subsection shall not be available unless an
  864  operating permitholder is required to close a bona fide meet
  865  consisting in part of no fewer than 10 scheduled performances in
  866  the 15 days immediately preceding or 10 scheduled performances
  867  in the 15 days immediately following the Breeders’ Cup Meet.
  868  Such tax credit shall be in lieu of any other compensation or
  869  consideration for the loss of racing days. There shall be no
  870  replacement or makeup of any lost racing days.
  871         (4) Notwithstanding any provision of ss. 550.0951 and
  872  550.09515, the permitholder conducting the Breeders’ Cup Meet
  873  shall pay no taxes on the handle included within the pari-mutuel
  874  pools of said permitholder during the Breeders’ Cup Meet.
  875         (5) The permitholder conducting the Breeders’ Cup Meet
  876  shall receive a credit against the taxes otherwise due and
  877  payable to the state under ss. 550.0951 and 550.09515 generated
  878  during said permitholder’s next ensuing regular thoroughbred
  879  race meet. This credit shall be in an amount not to exceed
  880  $950,000 and shall be utilized by the permitholder to pay the
  881  purses offered by the permitholder during the Breeders’ Cup Meet
  882  in excess of the purses which the permitholder is otherwise
  883  required by law to pay. The amount to be credited shall be
  884  determined by the commission upon application of the
  885  permitholder which is subject to audit by the commission.
  886         (6) The permitholder conducting the Breeders’ Cup Meet
  887  shall receive a credit against the taxes otherwise due and
  888  payable to the state under ss. 550.0951 and 550.09515 generated
  889  during said permitholder’s next ensuing regular thoroughbred
  890  race meet. This credit shall be in an amount not to exceed
  891  $950,000 and shall be utilized by the permitholder for such
  892  capital improvements and extraordinary expenses as may be
  893  necessary for operation of the Breeders’ Cup Meet. The amount to
  894  be credited shall be determined by the commission upon
  895  application of the permitholder which is subject to audit by the
  896  commission.
  897         Section 23. For the purpose of incorporating the amendment
  898  made by this act to section 550.0951, Florida Statutes, in a
  899  reference thereto, subsection (4) of section 550.375, Florida
  900  Statutes, is reenacted to read:
  901         550.375 Operation of certain harness tracks.—
  902         (4) The permitholder conducting a harness horse race meet
  903  must pay the daily license fee, the admission tax, the tax on
  904  breaks, and the tax on pari-mutuel handle provided in s.
  905  550.0951 and is subject to all penalties and sanctions provided
  906  in s. 550.0951(6).
  907         Section 24. Except as otherwise expressly provided in this
  908  act and except for this section, which shall take effect upon
  909  becoming a law, this act shall take effect July 1, 2024.

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