Bill Text: FL S0306 | 2013 | Regular Session | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Economic Development

Spectrum: Bipartisan Bill

Status: (Failed) 2013-05-03 - Died in Messages, companion bill(s) passed, see CS/CS/HB 7007 (Ch. 2013-39), CS/SB 406 (Ch. 2013-42) [S0306 Detail]

Download: Florida-2013-S0306-Introduced.html

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       Florida Senate - 2013                                     SB 306
       
       
       
       By Senator Braynon
       
       
       
       
       36-00140C-13                                           2013306__
    1                        A bill to be entitled                      
    2         An act relating to professional sports facilities;
    3         amending s. 125.0104, F.S.; providing that tourist
    4         development tax revenues may also be used to pay the
    5         debt service on bonds that finance the renovation of a
    6         professional sports facility that is publicly owned,
    7         or that is on land publicly owned, which is publicly
    8         operated or operated by the owner of a professional
    9         sports franchise or other lessee; requiring that the
   10         renovation costs exceed a specified amount; allowing
   11         certain fees and costs to be included in the cost for
   12         renovation; requiring private contributions to the
   13         professional sports facility as a condition for the
   14         use of tourist development taxes; authorizing the use
   15         of certain tax revenues to pay for operation and
   16         maintenance costs of the renovated facility; providing
   17         for nonapplication of the prohibition against levying
   18         such tax in certain cities and towns under certain
   19         conditions; restricting certain counties from levying
   20         the tax; providing for controlling application
   21         notwithstanding conflicting provisions; authorizing
   22         the use of tourist development tax revenues for
   23         financing the renovation of a professional sports
   24         franchise facility; amending s. 212.20, F.S.;
   25         authorizing a tax rebate for a renovated professional
   26         sports facility; conforming a cross-reference;
   27         amending s. 218.64, F.S.; conforming a cross
   28         reference; amending s. 288.1162, F.S.; authorizing a
   29         professional sports franchise renovation facility to
   30         apply for certain state funds; defining the term
   31         “professional sports franchise renovation facility”;
   32         authorizing a professional sports franchise renovation
   33         facility to receive additional funding; requiring the
   34         Department of Economic Opportunity to make a
   35         determination that certain criteria are met before
   36         certifying a professional sports franchise renovation
   37         facility; limiting the use of certain funds by a
   38         professional sports franchise renovation facility;
   39         prohibiting the department from certifying more than
   40         one professional sports franchise renovation facility;
   41         clarifying that the limitations for certification
   42         apply to new or retained professional sports franchise
   43         facilities; amending s. 288.11621, F.S.; conforming a
   44         cross-reference; providing an effective date.
   45  
   46  Be It Enacted by the Legislature of the State of Florida:
   47  
   48         Section 1. Paragraph (n) of subsection (3) and paragraph
   49  (a) of subsection (5) of section 125.0104, Florida Statutes, are
   50  amended to read:
   51         125.0104 Tourist development tax; procedure for levying;
   52  authorized uses; referendum; enforcement.—
   53         (3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.—
   54         (n) In addition to any other tax that is imposed under this
   55  section, a county that has imposed the tax under paragraph (l)
   56  may impose an additional tax that is no greater than 1 percent
   57  on the exercise of the privilege described in paragraph (a) by a
   58  majority plus one vote of the membership of the board of county
   59  commissioners in order to:
   60         1. Pay the debt service on bonds issued to finance:
   61         a. The construction, reconstruction, or renovation of a
   62  facility that is either publicly owned and operated, or is
   63  publicly owned and operated by the owner of a professional
   64  sports franchise or other lessee with sufficient expertise or
   65  financial capability to operate such facility, and to pay the
   66  planning and design costs incurred before prior to the issuance
   67  of such bonds for a new professional sports franchise as defined
   68  in s. 288.1162.
   69         b. The acquisition, construction, reconstruction, or
   70  renovation of a facility either publicly owned and operated, or
   71  publicly owned and operated by the owner of a professional
   72  sports franchise or other lessee with sufficient expertise or
   73  financial capability to operate such facility, and to pay the
   74  planning and design costs incurred before prior to the issuance
   75  of such bonds for a retained spring training franchise.
   76         2. Pay the debt service on bonds issued to finance the
   77  renovation of a professional sports franchise facility that is
   78  publicly owned or located on land that is publicly owned and
   79  that is publicly operated or operated by the owner of a
   80  professional sports franchise or other lessee who has sufficient
   81  expertise or financial capability to operate the facility, and
   82  to pay the planning and design costs incurred before the
   83  issuance of such bonds for the renovated professional sports
   84  facility. The cost to renovate the facility must be more than
   85  $250 million, including permitting, architectural, and
   86  engineering fees, and at least a majority of the total
   87  construction cost, exclusive of in-kind contributions, must be
   88  paid for by the ownership group of the professional sports
   89  franchise or other private sources. Tax revenues available to
   90  pay debt service on bonds may be used to pay for operation and
   91  maintenance costs of a facility funded pursuant to this
   92  subparagraph.
   93         3.2. Promote and advertise tourism in this the state of
   94  Florida and nationally and internationally; however, if tax
   95  revenues are expended for an activity, service, venue, or event,
   96  the activity, service, venue, or event must shall have as one of
   97  its main purposes the attraction of tourists as evidenced by the
   98  promotion of the activity, service, venue, or event to tourists.
   99  
  100  A county that imposes the tax authorized in this paragraph may
  101  not expend any ad valorem tax revenues for the acquisition,
  102  expansion, construction, reconstruction, or renovation of a
  103  facility for which tax revenues are used pursuant to
  104  subparagraph 1. The provision of paragraph (b) which prohibits
  105  any county authorized to levy a convention development tax
  106  pursuant to s. 212.0305 from levying more than the 2 percent 2
  107  percent tax authorized by this section does shall not apply to
  108  the additional tax authorized by this paragraph in counties that
  109  which levy convention development taxes pursuant to s.
  110  212.0305(4)(a) or (b). Subsection (4) does not apply to the
  111  adoption of the additional tax authorized in this paragraph. The
  112  effective date of the levy and imposition of the tax authorized
  113  under this paragraph is the first day of the second month
  114  following approval of the ordinance by the board of county
  115  commissioners or the first day of any subsequent month specified
  116  in the ordinance. A certified copy of such ordinance must shall
  117  be furnished by the county to the Department of Revenue within
  118  10 days after approval of the ordinance.
  119         (5) AUTHORIZED USES OF REVENUE.—
  120         (a) All tax revenues received pursuant to this section by a
  121  county imposing the tourist development tax must shall be used
  122  by that county for the following purposes only:
  123         1. To acquire, construct, extend, enlarge, remodel, repair,
  124  improve, maintain, operate, or promote one or more publicly
  125  owned and operated convention centers, sports stadiums, sports
  126  arenas, coliseums, auditoriums, aquariums, or museums that are
  127  publicly owned and operated or owned and operated by not-for
  128  profit organizations and open to the public, within the
  129  boundaries of the county or subcounty special taxing district in
  130  which the tax is levied. Tax revenues received pursuant to this
  131  section may also be used for promotion of zoological parks that
  132  are publicly owned and operated or owned and operated by not
  133  for-profit organizations and open to the public. However, these
  134  purposes may be implemented through service contracts and leases
  135  with lessees with sufficient expertise or financial capability
  136  to operate such facilities;
  137         2. To promote and advertise tourism in this the state of
  138  Florida and nationally and internationally; however, if tax
  139  revenues are expended for an activity, service, venue, or event,
  140  the activity, service, venue, or event must shall have as one of
  141  its main purposes the attraction of tourists as evidenced by the
  142  promotion of the activity, service, venue, or event to tourists;
  143         3. To fund convention bureaus, tourist bureaus, tourist
  144  information centers, and news bureaus as county agencies or by
  145  contract with the chambers of commerce or similar associations
  146  in the county, which may include any indirect administrative
  147  costs for services performed by the county on behalf of the
  148  promotion agency; or
  149         4. To finance beach park facilities or beach improvement,
  150  maintenance, renourishment, restoration, and erosion control,
  151  including shoreline protection, enhancement, cleanup, or
  152  restoration of inland lakes and rivers to which there is public
  153  access as those uses relate to the physical preservation of the
  154  beach, shoreline, or inland lake or river. However, any funds
  155  identified by a county as the local matching source for beach
  156  renourishment, restoration, or erosion control projects included
  157  in the long-range budget plan of the state’s Beach Management
  158  Plan, pursuant to s. 161.091, or funds contractually obligated
  159  by a county in the financial plan for a federally authorized
  160  shore protection project may not be used or loaned for any other
  161  purpose. In counties of less than 100,000 population, no more
  162  than 10 percent of the revenues from the tourist development tax
  163  may be used for beach park facilities; or.
  164         5. For other uses specifically allowed under subsection
  165  (3).
  166         Section 2. Paragraph (d) of subsection (6) of section
  167  212.20, Florida Statutes, is amended to read:
  168         212.20 Funds collected, disposition; additional powers of
  169  department; operational expense; refund of taxes adjudicated
  170  unconstitutionally collected.—
  171         (6) Distribution of all proceeds under this chapter and s.
  172  202.18(1)(b) and (2)(b) shall be as follows:
  173         (d) The proceeds of all other taxes and fees imposed
  174  pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
  175  and (2)(b) must shall be distributed as follows:
  176         1. In any fiscal year, the greater of $500 million, minus
  177  an amount equal to 4.6 percent of the proceeds of the taxes
  178  collected pursuant to chapter 201, or 5.2 percent of all other
  179  taxes and fees imposed pursuant to this chapter or remitted
  180  pursuant to s. 202.18(1)(b) and (2)(b) must shall be deposited
  181  in monthly installments into the General Revenue Fund.
  182         2. After the distribution under subparagraph 1., 8.814
  183  percent of the amount remitted by a sales tax dealer located
  184  within a participating county pursuant to s. 218.61 must shall
  185  be transferred into the Local Government Half-cent Sales Tax
  186  Clearing Trust Fund. Beginning July 1, 2003, the amount to be
  187  transferred must shall be reduced by 0.1 percent, and the
  188  department shall distribute this amount to the Public Employees
  189  Relations Commission Trust Fund less $5,000 each month, which
  190  must shall be added to the amount calculated in subparagraph 3.
  191  and distributed accordingly.
  192         3. After the distribution under subparagraphs 1. and 2.,
  193  0.095 percent must shall be transferred to the Local Government
  194  Half-cent Sales Tax Clearing Trust Fund and distributed pursuant
  195  to s. 218.65.
  196         4. After the distributions under subparagraphs 1., 2., and
  197  3., 2.0440 percent of the available proceeds must shall be
  198  transferred monthly to the Revenue Sharing Trust Fund for
  199  Counties pursuant to s. 218.215.
  200         5. After the distributions under subparagraphs 1., 2., and
  201  3., 1.3409 percent of the available proceeds must shall be
  202  transferred monthly to the Revenue Sharing Trust Fund for
  203  Municipalities pursuant to s. 218.215. If the total revenue to
  204  be distributed pursuant to this subparagraph is at least as
  205  great as the amount due from the Revenue Sharing Trust Fund for
  206  Municipalities and the former Municipal Financial Assistance
  207  Trust Fund in state fiscal year 1999-2000, a no municipality may
  208  not shall receive less than the amount due from the Revenue
  209  Sharing Trust Fund for Municipalities and the former Municipal
  210  Financial Assistance Trust Fund in state fiscal year 1999-2000.
  211  If the total proceeds to be distributed are less than the amount
  212  received in combination from the Revenue Sharing Trust Fund for
  213  Municipalities and the former Municipal Financial Assistance
  214  Trust Fund in state fiscal year 1999-2000, each municipality
  215  shall receive an amount proportionate to the amount it was due
  216  in state fiscal year 1999-2000.
  217         6. Of the remaining proceeds:
  218         a. In each fiscal year, the sum of $29,915,500 must shall
  219  be divided into as many equal parts as there are counties in the
  220  state, and one part must shall be distributed to each county.
  221  The distribution among the several counties must begin each
  222  fiscal year on or before January 5th and continue monthly for a
  223  total of 4 months. If a local or special law required that any
  224  moneys accruing to a county in fiscal year 1999-2000 under the
  225  then-existing provisions of s. 550.135 be paid directly to the
  226  district school board, special district, or a municipal
  227  government, such payment must continue until the local or
  228  special law is amended or repealed. The state covenants with
  229  holders of bonds or other instruments of indebtedness issued by
  230  local governments, special districts, or district school boards
  231  before July 1, 2000, that it is not the intent of this
  232  subparagraph to adversely affect the rights of those holders or
  233  relieve local governments, special districts, or district school
  234  boards of the duty to meet their obligations as a result of
  235  previous pledges or assignments or trusts entered into which
  236  obligated funds received from the distribution to county
  237  governments under then-existing s. 550.135. This distribution
  238  specifically is in lieu of funds distributed under s. 550.135
  239  before July 1, 2000.
  240         b. The department shall, pursuant to s. 288.1162,
  241  distribute $166,667 monthly pursuant to s. 288.1162 to each
  242  applicant certified as a facility for a new or retained
  243  professional sports franchise and distribute $250,000 monthly to
  244  an applicant certified as a professional sports franchise
  245  renovation facility pursuant to s. 288.1162. Up to $41,667 must
  246  shall be distributed monthly by the department to each certified
  247  applicant as defined in s. 288.11621 for a facility for a spring
  248  training franchise. However, not more than $416,670 may be
  249  distributed monthly in the aggregate to all certified applicants
  250  for facilities for spring training franchises. Distributions
  251  begin 60 days after such certification and continue for not more
  252  than 30 years, except as otherwise provided in s. 288.11621. A
  253  certified applicant identified in this sub-subparagraph may not
  254  receive more in distributions than expended by the applicant for
  255  the public purposes provided for in s. 288.1162 288.1162(5) or
  256  s. 288.11621(3).
  257         c. Beginning 30 days after notice by the Department of
  258  Economic Opportunity to the Department of Revenue that an
  259  applicant has been certified as the professional golf hall of
  260  fame pursuant to s. 288.1168 and is open to the public, $166,667
  261  must shall be distributed monthly, for up to 300 months, to the
  262  applicant.
  263         d. Beginning 30 days after notice by the Department of
  264  Economic Opportunity to the Department of Revenue that the
  265  applicant has been certified as the International Game Fish
  266  Association World Center facility pursuant to s. 288.1169, and
  267  the facility is open to the public, $83,333 must shall be
  268  distributed monthly, for up to 168 months, to the applicant.
  269  This distribution is subject to reduction pursuant to s.
  270  288.1169. A lump sum payment of $999,996 must shall be made,
  271  after certification and before July 1, 2000.
  272         7. All other proceeds must remain in the General Revenue
  273  Fund.
  274         Section 3. Paragraph (a) of subsection (3) of section
  275  218.64, Florida Statutes, is amended to read:
  276         218.64 Local government half-cent sales tax; uses;
  277  limitations.—
  278         (3) Subject to ordinances enacted by the majority of the
  279  members of the county governing authority and by the majority of
  280  the members of the governing authorities of municipalities
  281  representing at least 50 percent of the municipal population of
  282  such county, counties may use up to $2 million annually of the
  283  local government half-cent sales tax allocated to that county
  284  for funding for any of the following applicants:
  285         (a) A certified applicant as a facility for a new or
  286  retained professional sports franchise under s. 288.1162 or a
  287  certified applicant as defined in s. 288.11621 for a facility
  288  for a spring training franchise. It is the Legislature’s intent
  289  that the provisions of s. 288.1162, including, but not limited
  290  to, the evaluation process by the Department of Economic
  291  Opportunity except for the limitation on the number of certified
  292  applicants or facilities as provided in that section and the
  293  restrictions set forth in s. 288.1162(9) 288.1162(8), shall
  294  apply to an applicant’s facility to be funded by local
  295  government as provided in this subsection.
  296         Section 4. Section 288.1162, Florida Statutes, is amended
  297  to read:
  298         288.1162 Professional sports franchises; duties.—
  299         (1) The department shall serve as the state agency for
  300  screening applicants for state funding under s. 212.20 and for
  301  certifying an applicant as a facility for a new or retained
  302  professional sports franchise or a professional sports franchise
  303  renovation facility.
  304         (2) The department shall develop rules for the receipt and
  305  processing of applications for funding under s. 212.20.
  306         (3) As used in this section, the term:
  307         (a) “New professional sports franchise” means a
  308  professional sports franchise that was not based in this state
  309  before April 1, 1987.
  310         (b) “Professional sports franchise renovation facility”
  311  means a sports facility that has continuously been a league
  312  authorized location for a professional sports franchise for 20
  313  years or more and that otherwise meets the requirements for
  314  certification of such a facility pursuant to this section.
  315         (c)(b) “Retained professional sports franchise” means a
  316  professional sports franchise that has had a league-authorized
  317  location in this state on or before December 31, 1976, and has
  318  continuously remained at that location, and has never been
  319  located at a facility that has been previously certified under
  320  any provision of this section.
  321         (4) Before certifying an applicant as a facility for a new
  322  or retained professional sports franchise, the department must
  323  determine that:
  324         (a) A “unit of local government” as defined in s. 218.369
  325  is responsible for the construction, management, or operation of
  326  the professional sports franchise facility or holds title to the
  327  property on which the professional sports franchise facility is
  328  located.
  329         (b) The applicant has a verified copy of a signed agreement
  330  with a new professional sports franchise for the use of the
  331  facility for a term of at least 10 years, or in the case of a
  332  retained professional sports franchise, an agreement for use of
  333  the facility for a term of at least 20 years.
  334         (c) The applicant has a verified copy of the approval from
  335  the governing authority of the league in which the new
  336  professional sports franchise exists authorizing the location of
  337  the professional sports franchise in this state after April 1,
  338  1987, or in the case of a retained professional sports
  339  franchise, verified evidence that it has had a league-authorized
  340  location in this state on or before December 31, 1976. As used
  341  in this section, the term “league” means the National League or
  342  the American League of Major League Baseball, the National
  343  Basketball Association, the National Football League, or the
  344  National Hockey League.
  345         (d) The applicant has projections, verified by the
  346  department, which demonstrate that the new or retained
  347  professional sports franchise will attract a paid attendance of
  348  more than 300,000 annually.
  349         (e) The applicant has an independent analysis or study,
  350  verified by the department, which demonstrates that the amount
  351  of the revenues generated by the taxes imposed under chapter 212
  352  with respect to the use and operation of the professional sports
  353  franchise facility will equal or exceed $2 million annually.
  354         (f) The municipality in which the facility for a new or
  355  retained professional sports franchise is located, or the county
  356  if the facility for a new or retained professional sports
  357  franchise is located in an unincorporated area, has certified by
  358  resolution after a public hearing that the application serves a
  359  public purpose.
  360         (g) The applicant has demonstrated that it has provided, is
  361  capable of providing, or has financial or other commitments to
  362  provide more than one-half of the costs incurred or related to
  363  the improvement and development of the facility.
  364         (h) An applicant previously certified as a new or retained
  365  professional sports facility under any provision of this section
  366  who has received funding under such certification is not
  367  eligible for an additional certification except as a
  368  professional sports franchise renovation facility.
  369         (5) Before certifying an applicant as a professional sports
  370  franchise renovation facility, the department shall determine
  371  that the following requirements are met:
  372         (a) A county, municipality, or other public entity is
  373  responsible for the construction, management, or operation of
  374  the professional sports franchise facility or holds title to the
  375  property on which the professional sports franchise facility is
  376  located.
  377         (b) The applicant has a verified copy of a signed agreement
  378  with a professional sports franchise for the use of the facility
  379  for a term of at least the next 20 years.
  380         (c) The applicant has an independent analysis or study,
  381  verified by the department, which demonstrates that the amount
  382  of the revenues generated by the taxes imposed under chapter 212
  383  with respect to the use and operation of the renovated
  384  professional sports franchise facility will equal or exceed $3
  385  million annually.
  386         (d) The county or municipality in which the professional
  387  sports franchise renovation facility is located has certified by
  388  resolution after a public hearing that the application serves a
  389  public purpose.
  390         (e) The applicant has demonstrated that the cost to
  391  renovate the facility will be more than $250 million, including
  392  permitting, architectural, and engineering fees, and that at
  393  least a majority of the total construction cost, exclusive of
  394  in-kind contributions, will be paid for by the ownership group
  395  of the professional sports franchise or other private sources.
  396         (6)(5) An applicant certified as a facility for a new or
  397  retained professional sports franchise may use funds provided
  398  under s. 212.20 only for the public purpose of paying for the
  399  acquisition, construction, reconstruction, or renovation of a
  400  facility for a new or retained professional sports franchise to
  401  pay or pledge for the payment of debt service on, or to fund
  402  debt service reserve funds, arbitrage rebate obligations, or
  403  other amounts payable with respect to, bonds issued for the
  404  acquisition, construction, reconstruction, or renovation of such
  405  facility or for the reimbursement of such costs or the
  406  refinancing of bonds issued for such purposes. An applicant
  407  certified as a professional sports franchise renovation facility
  408  may use funds provided under s. 212.20 for the public purpose of
  409  renovating the facility only to pay or pledge for the debt
  410  service on, or to fund debt service reserve funds, arbitrage
  411  rebate obligations, or other amounts payable with respect to
  412  bonds issued for the renovation of the facility or for the
  413  reimbursement of the costs or the refinancing of bonds issued
  414  for that purpose.
  415         (7)(6) The department shall notify the Department of
  416  Revenue of any facility certified as a facility qualified
  417  pursuant to this section for a new or retained professional
  418  sports franchise. The department shall certify no more than
  419  eight facilities as facilities for a new professional sports
  420  franchise or as facilities for a retained professional sports
  421  franchise, including in the total any facilities certified by
  422  the former Department of Commerce before July 1, 1996. The
  423  department may not certify more than one facility as a
  424  professional sports franchise renovation may make no more than
  425  one certification for any facility.
  426         (8)(7) The Auditor General may conduct audits as provided
  427  in s. 11.45 to verify that the distributions under this section
  428  are expended as required in this section. If the Auditor General
  429  determines that the distributions under this section are not
  430  expended as required by this section, the Auditor General shall
  431  notify the Department of Revenue, which may pursue recovery of
  432  the funds under the laws and rules governing the assessment of
  433  taxes.
  434         (9)(8) For new or retained professional sport franchise
  435  facilities, an applicant is not qualified for certification
  436  under this section if the franchise formed the basis for a
  437  previous certification, unless the previous certification was
  438  withdrawn by the facility or invalidated by the department or
  439  the former Department of Commerce before any funds were
  440  distributed under s. 212.20. This subsection does not disqualify
  441  an applicant if the previous certification occurred between May
  442  23, 1993, and May 25, 1993; however, any funds to be distributed
  443  under s. 212.20 for the second certification must shall be
  444  offset by the amount distributed to the previous certified
  445  facility. Distribution of funds for the second certification may
  446  shall not be made until all amounts payable for the first
  447  certification are distributed.
  448         Section 5. Paragraph (c) of subsection (1) of section
  449  288.11621, Florida Statutes, is amended to read:
  450         288.11621 Spring training baseball franchises.—
  451         (1) DEFINITIONS.—As used in this section, the term:
  452         (c) “Certified applicant” means a facility for a spring
  453  training franchise that was certified before July 1, 2010, under
  454  s. 288.1162 288.1162(5), Florida Statutes 2009, or a unit of
  455  local government that is certified under this section.
  456         Section 6. This act shall take effect July 1, 2013.