Florida 2024 Regular Session

Florida House Bill H0907 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
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3	3	HB 907 2024
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5	5
6	6
7	7	CODING: Words stricken are deletions; words underlined are additions.
8	8	hb0907-00
9	9	Page 1 of 32
10	10	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
11	11
12	12
13	13
14	14	A bill to be entitled 1
15	15	An act relating to gaming licenses and permits; 2
16	16	creating s. 16.717, F.S.; providing penalties for 3
17	17	persons who falsely swear on an application for, or a 4
18	18	renewal of, a license submitted to the Florida Gaming 5
19	19	Control Commission; creating s. 16.718, F.S.; 6
20	20	requiring applicants for licenses and licensees to 7
21	21	notify the commission of certain contact information 8
22	22	and of any change in such contact information and 9
23	23	providing penalties for failure to comply; providing 10
24	24	that delivery of correspondence to the licensee's or 11
25	25	applicant's e-mail or mailing address on record with 12
26	26	the commission constitutes sufficient notice for 13
27	27	official communications, including administrative 14
28	28	complaints or other documents setting forth intended 15
29	29	or final agency action; amending s. 550.01215, F.S. ; 16
30	30	revising the timeframe during which a permitholder is 17
31	31	required to annually file an application for an 18
32	32	operating license for a pari -mutuel facility during 19
33	33	the next state fiscal year; revising the date by which 20
34	34	the commission is required to issue such lice nse; 21
35	35	authorizing, rather than requiring, the commission to 22
36	36	take into consideration the impact of such change on 23
37	37	state revenues when determining whether to change a 24
38	38	performance date; making technical changes; amending 25
39	39
40	40	HB 907 2024
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42	42
43	43
44	44	CODING: Words stricken are deletions; words underlined are additions.
45	45	hb0907-00
46	46	Page 2 of 32
47	47	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
48	48
49	49
50	50
51	51	s. 550.0951, F.S.; removing a specified tax credit for 26
52	52	greyhound permitholders; making technical changes; 27
53	53	reenacting and amending s. 550.09515, F.S.; removing 28
54	54	obsolete language; amending s. 550.105, F.S.; 29
55	55	expanding the commission's authority to deny, revoke, 30
56	56	suspend, or place conditions on cert ain licenses; 31
57	57	authorizing the commission to take such action when a 32
58	58	person has been subject to a provisional suspension or 33
59	59	period of ineligibility imposed by the federal 34
60	60	Horseracing Integrity and Safety Authority related to 35
61	61	the finding of a prohibited subs tance in an animal's 36
62	62	hair or bodily fluids; providing an appeals process 37
63	63	for a licensee who has been summarily suspended; 38
64	64	providing a standard of review for the commission for 39
65	65	such appeals; amending s. 550.125, F.S.; revising 40
66	66	requirements for maintaining c ertain financial records 41
67	67	and applying such requirements to all, rather than 42
68	68	specified, pari-mutuel wagering permitholders; 43
69	69	repealing s. 550.1647, F.S., relating to greyhound 44
70	70	racing permitholders' unclaimed tickets and breaks; 45
71	71	amending s. 550.505, F.S.; rev ising the timeframe for 46
72	72	nonwagering permitholders to apply for a nonwagering 47
73	73	license; requiring permitholders to demonstrate that 48
74	74	locations designated for nonwagering horseracing are 49
75	75	available for such use; revising the timeframe during 50
76	76
77	77	HB 907 2024
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81	81	CODING: Words stricken are deletions; words underlined are additions.
82	82	hb0907-00
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84	84	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
85	85
86	86
87	87
88	88	which the commission is required to issue certain 51
89	89	nonwagering licenses; authorizing the commission to 52
90	90	extend a certain nonwagering license for a specified 53
91	91	fiscal year; amending s. 551.104, F.S.; removing 54
92	92	obsolete language; requiring audits of licensees' 55
93	93	receipts and distribu tions of slot machine revenues to 56
94	94	be conducted by a certified public accountant licensed 57
95	95	under ch. 473, F.S.; revising the timeframe within 58
96	96	which the audit may be filed with the commission; 59
97	97	amending s. 551.107, F.S.; authorizing the waiver of 60
98	98	required action on the part of the commission under 61
99	99	certain circumstances; reenacting ss. 212.04(2)(c), 62
100	100	550.0351(4), 550.09511(2), 550.09512(4), 550.09514(1) 63
101	101	and (2)(e), 550.09516(3), 550.135(1), 550.1625(2), 64
102	102	550.3551(2)(b), (3)(c), and (4), 550.26352(3) -(6), and 65
103	103	550.375(4), F.S., relating to admissions taxes and 66
104	104	rates, charity racing days, jail alai taxes, harness 67
105	105	horse taxes, greyhound dog racing taxes and purse 68
106	106	requirements, thoroughbred horse taxes, daily 69
107	107	licensing fees collected from pari -mutuel racing, 70
108	108	dogracing taxes, transmitting racing and jai alai 71
109	109	information and commingling pari -mutuel pools, 72
110	110	authorizing Breeders' Cup Meet pools, and operating 73
111	111	certain harness tracks, respectively, to incorporate 74
112	112	the amendment made to s. 550.0951, F.S., in references 75
113	113
114	114	HB 907 2024
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118	118	CODING: Words stricken are deletions; words underlined are additions.
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121	121	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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123	123
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125	125	thereto; providing an effective date. 76
126	126	77
127	127	Be It Enacted by the Legislature of the State of Florida: 78
128	128	79
129	129	Section 1. Section 16.717, Florida Statutes, is created to 80
130	130	read: 81
131	131	16.717 Florida Gaming Control Commission; penalties for 82
132	132	false oath or affirmation of applic ants for licensure; 83
133	133	licensees.—Any person who submits an application for a license 84
134	134	to the commission, or any person issued a license or renewal by 85
135	135	the commission in response to an application, and upon which 86
136	136	application the person signing under oath or aff irmation has 87
137	137	falsely sworn to a material statement, including, but not 88
138	138	limited to, the criminal history of the applicant or licensee, 89
139	139	is subject to denial of his or her application or to suspension 90
140	140	or revocation of his or her license, and is subject to any other 91
141	141	penalties provided by law. 92
142	142	Section 2. Section 16.718, Florida Statutes, is created to 93
143	143	read: 94
144	144	16.718 Florida Gaming Control Commission; notification of 95
145	145	applicants' or licensees' addresses and place of employment; 96
146	146	service.— 97
147	147	(1) Each applicant f or a license with the commission and 98
148	148	each licensee of the commission is responsible for notifying the 99
149	149	commission in writing of the applicant's or licensee's current 100
150	150
151	151	HB 907 2024
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155	155	CODING: Words stricken are deletions; words underlined are additions.
156	156	hb0907-00
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158	158	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
159	159
160	160
161	161
162	162	mailing address, e-mail address, and place of employment. An 101
163	163	applicant's failure to notify the commission constitutes a 102
164	164	violation of this section, and the applicant's application may 103
165	165	be denied. A licensee's failure to notify the commission of any 104
166	166	change to the e-mail or mailing address of record constitutes a 105
167	167	violation of this section, and the l icensee may be disciplined 106
168	168	by the commission as described in s. 550.0251(10). 107
169	169	(2) Notwithstanding any provision of law to the contrary, 108
170	170	service by e-mail to an applicant's or licensee's e -mail address 109
171	171	of record with the commission constitutes sufficient notice to 110
172	172	the applicant or licensee for any official communication. The 111
173	173	commission may, in its discretion, provide service for any 112
174	174	official communication by regular mail to an applicant's or 113
175	175	licensee's last known mailing address. The commission is not 114
176	176	required to provide service by both e -mail and regular mail. 115
177	177	(3) Notwithstanding any provision of law to the contrary, 116
178	178	when an administrative complaint or other document setting forth 117
179	179	intended or final agency action is to be served on an applicant 118
180	180	or a licensee, the commission is only required to provide 119
181	181	service by e-mail to the applicant's or licensee's e -mail 120
182	182	address on record with the commission. E -mail service 121
183	183	constitutes sufficient notice to the person or persons upon whom 122
184	184	an administrative complaint or any other document setting forth 123
185	185	intended or final agency action is served. The commission may, 124
186	186	in its discretion, provide service of an administrative 125
187	187
188	188	HB 907 2024
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190	190
191	191
192	192	CODING: Words stricken are deletions; words underlined are additions.
193	193	hb0907-00
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195	195	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
196	196
197	197
198	198
199	199	complaint or any other documents setting forth intended or final 126
200	200	agency action by regular mail to an app licant's or licensee's 127
201	201	last known mailing address. The commission is not required to 128
202	202	provide service by both e -mail and regular mail. 129
203	203	Section 3. Subsections (1) and (3) of section 550.01215, 130
204	204	Florida Statutes, are amended to read: 131
205	205	550.01215 License ap plication; periods of operation; 132
206	206	license fees; bond.— 133
207	207	(1) Each permitholder shall annually, during the period 134
208	208	between January December 15 and February January 4, file in 135
209	209	writing with the commission its application for an operating 136
210	210	license for a pari-mutuel facility for the conduct of pari -137
211	211	mutuel wagering during the next state fiscal year, including 138
212	212	intertrack and simulcast race wagering. Each application for 139
213	213	live performances must specify the number, dates, and starting 140
214	214	times of all live performances that the permitholder intends to 141
215	215	conduct. It must also specify which performances will be 142
216	216	conducted as charity or scholarship performances. 143
217	217	(a) Each application for an operating license also must 144
218	218	include: 145
219	219	1. For each permitholder, whether the permitholder intends 146
220	220	to accept wagers on intertrack or simulcast events. 147
221	221	2. For each permitholder that elects to operate a 148
222	222	cardroom, the dates and periods of operation the permitholder 149
223	223	intends to operate the cardroom. 150
224	224
225	225	HB 907 2024
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229	229	CODING: Words stricken are deletions; words underlined are additions.
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232	232	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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235	235
236	236	3. For each thoroughbred racing permitholder that elects 151
237	237	to receive or rebroadcast out -of-state races, the dates for all 152
238	238	performances that the permitholder intends to conduct. 153
239	239	(b)1. A greyhound permitholder may not conduct live 154
240	240	racing. A jai alai permitholder, harness horse racing 155
241	241	permitholder, or quarter horse racing permitholder may elect not 156
242	242	to conduct live racing or games. A thoroughbred permitholder 157
243	243	must conduct live racing. A greyhound permitholder, jai alai 158
244	244	permitholder, harness horse racing permitholder, or quarter 159
245	245	horse racing permitholder that does not conduct live racing or 160
246	246	games retains its permit; is a pari -mutuel facility as defined 161
247	247	in s. 550.002(23); if such permitholder has been issued a slot 162
248	248	machine license, the facility where such permit is located 163
249	249	remains an eligible facility as de fined in s. 551.102(4), 164
250	250	continues to be eligible for a slot machine license pursuant to 165
251	251	s. 551.104(3), and is exempt from ss. 551.104(4)(c) and (10) and 166
252	252	551.114(2); is eligible, but not required, to be a guest track 167
253	253	and, if the permitholder is a harness ho rse racing permitholder, 168
254	254	to be a host track for purposes of intertrack wagering and 169
255	255	simulcasting pursuant to ss. 550.3551, 550.615, 550.625, and 170
256	256	550.6305; and remains eligible for a cardroom license. 171
257	257	2. A permitholder or licensee may not conduct live 172
258	258	greyhound racing or dogracing in connection with any wager for 173
259	259	money or any other thing of value in the state. The commission 174
260	260	may deny, suspend, or revoke any permit or license under this 175
261	261
262	262	HB 907 2024
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266	266	CODING: Words stricken are deletions; words underlined are additions.
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269	269	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
270	270
271	271
272	272
273	273	chapter if a permitholder or licensee conducts live greyhound 176
274	274	racing or dogracing in violation of this subparagraph. In 177
275	275	addition to, or in lieu of, denial, suspension, or revocation of 178
276	276	such permit or license, the commission may impose a civil 179
277	277	penalty of up to $5,000 against the permitholder or licensee for 180
278	278	a violation of this subparagraph. All penalties imposed and 181
279	279	collected must be deposited with the Chief Financial Officer to 182
280	280	the credit of the General Revenue Fund. 183
281	281	(c) Permitholders may amend their applications through 184
282	282	February 28. 185
283	283	(d) Notwithstanding any other provision of law, other than 186
284	284	a permitholder issued a permit pursuant to s. 550.3345, a pari -187
285	285	mutuel permitholder may not be issued an operating license for 188
286	286	the conduct of pari-mutuel wagering, slot machine gaming, or the 189
287	287	operation of a cardroom if the permitholder d id not hold an 190
288	288	operating license for the conduct of pari -mutuel wagering for 191
289	289	fiscal year 2020-2021. This paragraph does not apply to a 192
290	290	purchaser, transferee, or assignee holding a valid permit for 193
291	291	the conduct of pari-mutuel wagering approved pursuant to s. 194
292	292	550.054(15)(a). 195
293	293	(3) The commission shall issue each license no later than 196
294	294	April March 15. Each permitholder shall operate all performances 197
295	295	at the date and time specified on its license. The commission 198
296	296	shall have the authority to approve minor changes in racing 199
297	297	dates after a license has been issued. The commission may 200
298	298
299	299	HB 907 2024
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306	306	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
307	307
308	308
309	309
310	310	approve changes in performance racing dates after a license has 201
311	311	been issued when there is no objection from any operating 202
312	312	permitholder that is conducting live racing or games and that is 203
313	313	located within 50 miles of the permitholder requesting the 204
314	314	changes in operating dates . In the event of an objection, the 205
315	315	commission shall approve or disapprove the change in operating 206
316	316	dates based upon the impact on operating permitholders located 207
317	317	within 50 miles of the permitholder requesting the change in 208
318	318	operating dates. In making the determination to change 209
319	319	performance racing dates, the commission may shall take into 210
320	320	consideration the impact of such changes on state revenues. 211
321	321	Section 4. Subsection (1), paragraph (b) of subsection 212
322	322	(3), and subsection (5) of section 550.0951, Florida Statutes, 213
323	323	are amended to read: 214
324	324	550.0951 Payment of daily license fee and taxes; 215
325	325	penalties.— 216
326	326	(1) DAILY LICENSE FEE. — 217
327	327	(a) Each person engaged in the business of conducting race 218
328	328	meetings or jai alai games under this chapter, hereinafter 219
329	329	referred to as the "permitholder," "licensee," or "permittee," 220
330	330	shall pay to the commission, for the use of the commission, a 221
331	331	daily license fee on each live or simulcast pari -mutuel event of 222
332	332	$100 for each horserace and $80 for each dograce and $40 for 223
333	333	each jai alai game conducted at a racetrack or fronton licensed 224
334	334	under this chapter. The In addition to the tax exemption 225
335	335
336	336	HB 907 2024
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343	343	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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345	345
346	346
347	347	specified in s. 550.09514(1) of $360,000 or $500,000 per 226
348	348	greyhound permitholder per state fiscal year, each greyhound 227
349	349	permitholder shall receive in the current state fiscal year a 228
350	350	tax credit equal to the number of live greyhound races conducted 229
351	351	in the previous state fiscal year times the daily license fee 230
352	352	specified for each dogra ce in this subsection applicable for the 231
353	353	previous state fiscal year. This tax credit and the exemption in 232
354	354	s. 550.09514(1) applies shall be applicable to any tax imposed 233
355	355	by this chapter or the daily license fees imposed by this 234
356	356	chapter except during any cha rity or scholarship performances 235
357	357	conducted pursuant to s. 550.0351. Each permitholder shall pay 236
358	358	daily license fees not to exceed $500 per day on any simulcast 237
359	359	races or games on which such permitholder accepts wagers 238
360	360	regardless of the number of out -of-state events taken or the 239
361	361	number of out-of-state locations from which such events are 240
362	362	taken. This license fee shall be deposited with the Chief 241
363	363	Financial Officer to the credit of the Pari -mutuel Wagering 242
364	364	Trust Fund. 243
365	365	(b) Each permitholder that cannot utilize t he full amount 244
366	366	of the exemption of $360,000 or $500,000 provided in s. 245
367	367	550.09514(1) or the daily license fee credit provided in this 246
368	368	section may, after notifying the commission in writing, elect 247
369	369	once per state fiscal year on a form provided by the commissi on 248
370	370	to transfer such exemption or credit or any portion thereof to 249
371	371	any greyhound permitholder which acts as a host track to such 250
372	372
373	373	HB 907 2024
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380	380	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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384	384	permitholder for the purpose of intertrack wagering. Once an 251
385	385	election to transfer such exemption or credit is filed with the 252
386	386	commission, it shall not be rescinded. The commission shall 253
387	387	disapprove the transfer when the amount of the exemption or 254
388	388	credit or portion thereof is unavailable to the transferring 255
389	389	permitholder or when the permitholder who is entitled to 256
390	390	transfer the exemptio n or credit or who is entitled to receive 257
391	391	the exemption or credit owes taxes to the state pursuant to a 258
392	392	deficiency letter or administrative complaint issued by the 259
393	393	commission. Upon approval of the transfer by the commission, the 260
394	394	transferred tax exemption o r credit is shall be effective for 261
395	395	the first performance of the next payment period as specified in 262
396	396	subsection (5). The exemption or credit transferred to such host 263
397	397	track may be applied by such host track against any taxes 264
398	398	imposed by this chapter or daily license fees imposed by this 265
399	399	chapter. The greyhound permitholder host track to which such 266
400	400	exemption or credit is transferred shall reimburse such 267
401	401	permitholder the exact monetary value of such transferred 268
402	402	exemption or credit as actually applied against the taxes and 269
403	403	daily license fees of the host track. The commission shall 270
404	404	ensure that all transfers of exemption or credit are made in 271
405	405	accordance with this subsection and has shall have the authority 272
406	406	to adopt rules to ensure the implementation of this section. 273
407	407	(3) TAX ON HANDLE.—Each permitholder shall pay a tax on 274
408	408	contributions to pari -mutuel pools, the aggregate of which is 275
409	409
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417	417	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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419	419
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421	421	hereinafter referred to as "handle," on races or games conducted 276
422	422	by the permitholder. The tax is imposed daily and is based on 277
423	423	the total contributions to all pari -mutuel pools conducted 278
424	424	during the daily performance. If a permitholder conducts more 279
425	425	than one performance daily, the tax is imposed on each 280
426	426	performance separately. 281
427	427	(b)1. The tax on handle for dogracing is 5.5 percent of 282
428	428	the handle, except that for live charity performances held 283
429	429	pursuant to s. 550.0351, and for intertrack wagering on such 284
430	430	charity performances at a guest greyhound track within the 285
431	431	market area of the host, the tax is 7.6 percent of the handle . 286
432	432	2. The tax on handl e for jai alai is 7.1 percent of the 287
433	433	handle. 288
434	434	(5) PAYMENT AND DISPOSITION OF FEES AND TAXES. —Payments 289
435	435	imposed by this section must shall be paid to the commission. 290
436	436	The commission shall deposit these sums with the Chief Financial 291
437	437	Officer, to the credit of the Pari-mutuel Wagering Trust Fund, 292
438	438	hereby established. The permitholder shall remit to the 293
439	439	commission payment for the daily license fee, the admission tax, 294
440	440	the tax on handle, and the breaks tax. Such p ayments shall be 295
441	441	remitted by 3 p.m. Wednesday of each week for taxes imposed and 296
442	442	collected for the preceding week ending on Sunday. Beginning on 297
443	443	July 1, 2012, such payments must shall be remitted by 3 p.m. on 298
444	444	the 5th day of each calendar month for taxes imposed and 299
445	445	collected for the preceding calendar month. If the 5th day of 300
446	446
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454	454	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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457	457
458	458	the calendar month falls on a weekend, payments must shall be 301
459	459	remitted by 3 p.m. the first Monday following the weekend. 302
460	460	Permitholders shall file a report under oath by the 5th day of 303
461	461	each calendar month for all taxes remitted during the preceding 304
462	462	calendar month. Such payments must shall be accompanied by a 305
463	463	report under oath showing the total of all admissions, the pari -306
464	464	mutuel wagering activities for the preceding calendar month, and 307
465	465	such other information as may be prescribed by the commission. 308
466	466	Section 5. Subsection (7) of section 550.09515, Florida 309
467	467	Statutes, is amended, and subsection (4) of that section is 310
468	468	reenacted for the purpose of incorporating the amendment made by 311
469	469	this act to section 550.0951, Florida Statutes, to read: 312
470	470	550.09515 Thoroughbred horse taxes; abandoned interest in 313
471	471	a permit for nonpayment of taxes.— 314
472	472	(4) In the event that a court of competent jurisdiction 315
473	473	determines any of the provisions of this section to be 316
474	474	unconstitutional, it is the intent of the Legislature that the 317
475	475	provisions contained in this section shall be null and void and 318
476	476	that the provisions of s. 550.0951 shall apply to all 319
477	477	thoroughbred horse permitholders beginning on the date of such 320
478	478	judicial determination. To this end, the Legislature declares 321
479	479	that it would not have enacted any of the provisions of this 322
480	480	section individually and, to that end, expressly finds them not 323
481	481	to be severable. 324
482	482	(7) If a thoroughbred permitholder fails to operate all 325
483	483
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491	491	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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493	493
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495	495	performances on its 2001 -2002 license, failure to pay tax on 326
496	496	handle for a full schedule of live races for those performances 327
497	497	in the 2001-2002 fiscal year does not constitute failure to pay 328
498	498	taxes on handle for a full schedule of live races in a fiscal 329
499	499	year for the purposes of subsection (3). This subsection may not 330
500	500	be construed as forgiving a thoroughbred permitholder from 331
501	501	paying taxes on performances conducted at its facility pursuant 332
502	502	to its 2001-2002 license other than for failure to operate all 333
503	503	performances on its 2001 -2002 license. This subsection expires 334
504	504	July 1, 2003. 335
505	505	Section 6. Paragraphs (a) and (c) of subsection (5) of 336
506	506	section 550.105, Florida Statutes, are amended, and paragraph 337
507	507	(g) is added to that subsection, to read: 338
508	508	550.105 Occupational licenses of racetrack employees; 339
509	509	fees; denial, suspension, and revocation of license; penalties 340
510	510	and fines.— 341
511	511	(5)(a) The commission may do the following, if the state 342
512	512	racing commission or racing authority of such other state or 343
513	513	jurisdiction extends to the commission reciprocal courtesy to 344
514	514	maintain the disciplinary control : 345
515	515	1. Deny a license to or revoke, suspend, or place 346
516	516	conditions upon or restrictions on a license of any person who 347
517	517	has been refused a license by any other state racing commission 348
518	518	or racing authority or has been subject to a provisional 349
519	519	suspension or period of ineligibility by the federal Horseracing 350
520	520
521	521	HB 907 2024
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523	523
524	524
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528	528	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
529	529
530	530
531	531
532	532	Integrity and Safety Autho rity (HISA), or another such authority 351
533	533	designated by the Federal Trade Commission. ; 352
534	534	2. Deny, suspend, or place conditions on a license of any 353
535	535	person who is under suspension , or has unpaid fines in another 354
536	536	jurisdiction, or is subject to a provisional susp ension or 355
537	537	period of ineligibility under HISA related to the finding of a 356
538	538	prohibited substance in an animal's hair or bodily fluids. Any 357
539	539	suspension imposed pursuant to this subparagraph expires on the 358
540	540	date that the provisional suspension or period of inelig ibility 359
541	541	imposed by HISA expires. ; 360
542	542	361
543	543	if the state racing commission or racing authority of such other 362
544	544	state or jurisdiction extends to the commission reciprocal 363
545	545	courtesy to maintain the disciplinary control. 364
546	546	(c) The commission may deny, declare ineligible, or revoke 365
547	547	any occupational license if the applicant for such license has 366
548	548	been convicted of a felony or misdemeanor in this state, in any 367
549	549	other state, or under the laws of the United States, if such 368
550	550	felony or misdemeanor is related to gambling or bookmakin g, as 369
551	551	contemplated in s. 849.25, or involves cruelty to animals. If 370
552	552	the applicant establishes that she or he is of good moral 371
553	553	character, that she or he has been rehabilitated, and that the 372
554	554	crime she or he was convicted of is not related to pari -mutuel 373
555	555	wagering and is not a capital offense, the restrictions 374
556	556	excluding offenders may be waived by the director of the 375
557	557
558	558	HB 907 2024
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560	560
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565	565	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
566	566
567	567
568	568
569	569	commission. 376
570	570	(g) If an occupational license is summarily suspended 377
571	571	under this subsection, the commission must offer the licensee a 378
572	572	postsuspension hearing within 72 hours after commencement of the 379
573	573	suspension. The occupational licensee has the burden of proving 380
574	574	by clear and convincing evidence that she or he is not subject 381
575	575	to a provisional suspension or period of ineligibility imposed 382
576	576	by HISA. The standard of review for the commission under this 383
577	577	paragraph is whether the commission's action was an abuse of its 384
578	578	discretion. 385
579	579	Section 7. Paragraph (a) of subsection (2) of section 386
580	580	550.125, Florida Statutes, is amended to read: 387
581	581	550.125 Uniform reporting system; bond requirement. — 388
582	582	(2)(a) Each permitholder issued an operating license that 389
583	583	conducts race meetings or jai alai exhibitions under this 390
584	584	chapter shall keep records that clearly show the total number of 391
585	585	admissions and the total amount of money contr ibuted to each 392
586	586	pari-mutuel pools, cardroom gross receipts, and slot machine 393
587	587	revenues on each race or exhibition separately and the amount of 394
588	588	money received daily from admission fees and, within 120 days 395
589	589	after the end of its fiscal year, shall submit to the commission 396
590	590	a complete annual report of its accounts, audited by a certified 397
591	591	public accountant licensed to practice in the state. 398
592	592	Section 8. Section 550.1647, Florida Statutes, is 399
593	593	repealed. 400
594	594
595	595	HB 907 2024
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597	597
598	598
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602	602	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
603	603
604	604
605	605
606	606	Section 9. Subsection (3) of section 550.505, Florida 401
607	607	Statutes, is amended to read: 402
608	608	550.505 Nonwagering permits. — 403
609	609	(3)(a) Upon receipt of a nonwagering permit, the 404
610	610	permitholder shall apply annually between January 15 and 405
611	611	February 4 must apply to the commission before June 1 of each 406
612	612	year for a an annual nonwagering license for the next state 407
613	613	fiscal succeeding calendar year. Such application must set forth 408
614	614	the days and locations at which the permitholder will conduct 409
615	615	nonwagering horseracing , must demonstrate that any location to 410
616	616	which the nonwagering license appl ies is available for such use, 411
617	617	and must indicate any changes in ownership or management of the 412
618	618	permitholder occurring since the date of application for the 413
619	619	prior license. 414
620	620	(b) On or before April 15 August 1 of each year, the 415
621	621	commission shall issue a licen se authorizing the nonwagering 416
622	622	permitholder to conduct nonwagering horseracing during the next 417
623	623	state fiscal succeeding calendar year during the period and for 418
624	624	the number of days set forth in the application, subject to all 419
625	625	other provisions of this section. 420
626	626	(c) The commission may extend a nonwagering license during 421
627	627	the 2024 calendar year through the 2024 -2025 fiscal year upon 422
628	628	application for such extension by the nonwagering permitholder 423
629	629	conduct an eligibility investigation to determine the 424
630	630	qualifications of any new ownership or management interest in 425
631	631
632	632	HB 907 2024
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634	634
635	635
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639	639	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
640	640
641	641
642	642
643	643	the permit. 426
644	644	Section 10. Paragraph (b) of subsection (4) and subsection 427
645	645	(8) of section 551.104, Florida Statutes, are amended to read: 428
646	646	551.104 License to conduct slot machine gaming. — 429
647	647	(4) As a condition of licensure and to maintain continued 430
648	648	authority for the conduct of slot machine gaming, the slot 431
649	649	machine licensee shall: 432
650	650	(b) Continue to be in compliance with chapter 550, when 433
651	651	where applicable, and maintain the pari -mutuel permit and 434
652	652	license in good standing pursuant to the provisions of chapter 435
653	653	550. Notwithstanding any contrary provision of law and in order 436
654	654	to expedite the operation of slot machines at eligible 437
655	655	facilities, any eligible facility shall be entitled within 60 438
656	656	days after the effective date of this act to amend its 2006 -2007 439
657	657	pari-mutuel wagering operating license issued by the commission 440
658	658	under ss. 550.0115 and 550.01215. The commission shall issue a 441
659	659	new license to the eligible facility to effectuate any approved 442
660	660	change. 443
661	661	(8) A slot machine licensee shall file with the commission 444
662	662	an audit of the receipt and distribution of all slot machine 445
663	663	revenues provided by an independent certified public accountant 446
664	664	licensed under chapter 473 verifying compliance with all 447
665	665	financial and auditing provisions of this chapter and the 448
666	666	associated rules adopted under this chapter . The audit must 449
667	667	include verification of compliance with all statutes and rules 450
668	668
669	669	HB 907 2024
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671	671
672	672
673	673	CODING: Words stricken are deletions; words underlined are additions.
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676	676	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
677	677
678	678
679	679
680	680	regarding all required records of slot machine operations. Such 451
681	681	audit must shall be filed within 120 60 days after the end of 452
682	682	its fiscal year completion of the permitholder's pari -mutuel 453
683	683	meet. 454
684	684	Section 11. Paragraph (b) of subsection (6) of section 455
685	685	551.107, Florida Statutes, is amended to read: 456
686	686	551.107 Slot machine occupational license; findings; 457
687	687	application; fee.— 458
688	688	(6) 459
689	689	(b) The commission may deny, revoke, or refuse to renew 460
690	690	any slot machine occupational license if the applicant for such 461
691	691	license or the licensee has been convicted of a felony or 462
692	692	misdemeanor in this state, in any other state, or under t he laws 463
693	693	of the United States if such felony or misdemeanor is related to 464
694	694	gambling or bookmaking as described in s. 849.25. The 465
695	695	restrictions authorized in this paragraph may be waived by the 466
696	696	commission if the applicant establishes that she or he is of 467
697	697	good moral character, that she or he has been rehabilitated, and 468
698	698	that the crime she or he was convicted of is not related to slot 469
699	699	machine gaming and is not a capital offense. 470
700	700	Section 12. For the purpose of incorporating the amendment 471
701	701	made by this act to sec tion 550.0951, Florida Statutes, in a 472
702	702	reference thereto, paragraph (c) of subsection (2) of section 473
703	703	212.04, Florida Statutes, is reenacted to read: 474
704	704	212.04 Admissions tax; rate, procedure, enforcement. — 475
705	705
706	706	HB 907 2024
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708	708
709	709
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713	713	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
714	714
715	715
716	716
717	717	(2) 476
718	718	(c) The taxes imposed by this section shall b e collected 477
719	719	in addition to the admission tax collected pursuant to s. 478
720	720	550.0951, but the amount collected under s. 550.0951 shall not 479
721	721	be subject to taxation under this chapter. 480
722	722	Section 13. For the purpose of incorporating the amendment 481
723	723	made by this act to section 550.0951, Florida Statutes, in a 482
724	724	reference thereto, subsection (4) of section 550.0351, Florida 483
725	725	Statutes, is reenacted to read: 484
726	726	550.0351 Charity racing days. — 485
727	727	(4) The total of all profits derived from the conduct of a 486
728	728	charity day performance must include all revenues derived from 487
729	729	the conduct of that racing performance, including all state 488
730	730	taxes that would otherwise be due to the state, except that the 489
731	731	daily license fee as provided in s. 550.0951(1) and the breaks 490
732	732	for the promotional trust fun ds as provided in s. 550.2625(3), 491
733	733	(4), (5), (7), and (8) shall be paid to the commission. All 492
734	734	other revenues from the charity racing performance, including 493
735	735	the commissions, breaks, and admissions and the revenues from 494
736	736	parking, programs, and concessions, sh all be included in the 495
737	737	total of all profits. 496
738	738	Section 14. For the purpose of incorporating the amendment 497
739	739	made by this act to section 550.0951, Florida Statutes, in a 498
740	740	reference thereto, subsection (2) of section 550.09511, Florida 499
741	741	Statutes, is reenacted to read: 500
742	742
743	743	HB 907 2024
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745	745
746	746
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750	750	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
751	751
752	752
753	753
754	754	550.09511 Jai alai taxes; abandoned interest in a permit 501
755	755	for nonpayment of taxes. — 502
756	756	(2) Notwithstanding the provisions of s. 550.0951(3)(b), 503
757	757	wagering on live jai alai performances shall be subject to the 504
758	758	following taxes: 505
759	759	(a)1. The tax on hand le per performance for live jai alai 506
760	760	performances is 4.25 percent of handle per performance. However, 507
761	761	when the live handle of a permitholder during the preceding 508
762	762	state fiscal year was less than $15 million, the tax shall be 509
763	763	paid on the handle in excess of $30,000 per performance per day. 510
764	764	2. The tax rate shall be applicable only until the 511
765	765	requirements of paragraph (b) are met. 512
766	766	(b) At such time as the total of admissions tax, daily 513
767	767	license fee, and tax on handle for live jai alai performances 514
768	768	paid to the commission by a permitholder during the current 515
769	769	state fiscal year exceeds the total state tax revenues from 516
770	770	wagering on live jai alai performances paid or due by the 517
771	771	permitholder in fiscal year 1991 -1992, the permitholder shall 518
772	772	pay tax on handle for live j ai alai performances at a rate of 519
773	773	2.55 percent of the handle per performance for the remainder of 520
774	774	the current state fiscal year. For purposes of this section, 521
775	775	total state tax revenues on live jai alai wagering in fiscal 522
776	776	year 1991-1992 shall include any adm issions tax, tax on handle, 523
777	777	surtaxes on handle, and daily license fees. 524
778	778	(c) If no tax on handle for live jai alai performances 525
779	779
780	780	HB 907 2024
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782	782
783	783
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787	787	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
788	788
789	789
790	790
791	791	were paid to the commission by a jai alai permitholder during 526
792	792	the 1991-1992 state fiscal year, then at such time as the total 527
793	793	of admissions tax, daily license fee, and tax on handle for live 528
794	794	jai alai performances paid to the commission by a permitholder 529
795	795	during the current state fiscal year exceeds the total state tax 530
796	796	revenues from wagering on live jai alai performances paid or due 531
797	797	by the permitholder in the last state fiscal year in which the 532
798	798	permitholder conducted a full schedule of live games, the 533
799	799	permitholder shall pay tax on handle for live jai alai 534
800	800	performances at a rate of 3.3 percent of the handle per 535
801	801	performance for the rem ainder of the current state fiscal year. 536
802	802	For purposes of this section, total state tax revenues on live 537
803	803	jai alai wagering shall include any admissions tax, tax on 538
804	804	handle, surtaxes on handle, and daily license fees. This 539
805	805	paragraph shall take effect July 1, 1993. 540
806	806	(d) A permitholder who obtains a new permit issued by the 541
807	807	commission subsequent to the 1991 -1992 state fiscal year and a 542
808	808	permitholder whose permit has been converted to a jai alai 543
809	809	permit under the provisions of this chapter, shall, at such time 544
810	810	as the total of admissions tax, daily license fee, and tax on 545
811	811	handle for live jai alai performances paid to the commission by 546
812	812	the permitholder during the current state fiscal year exceeds 547
813	813	the average total state tax revenues from wagering on live jai 548
814	814	alai performances for the first 3 consecutive jai alai seasons 549
815	815	paid to or due the commission by the permitholder and during 550
816	816
817	817	HB 907 2024
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819	819
820	820
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824	824	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
825	825
826	826
827	827
828	828	which the permitholder conducted a full schedule of live games, 551
829	829	pay tax on handle for live jai alai performances at a rate of 552
830	830	3.3 percent of the handle per performance for the remainder of 553
831	831	the current state fiscal year. 554
832	832	(e) The payment of taxes pursuant to paragraphs (b), (c), 555
833	833	and (d) shall be calculated and commence beginning the day in 556
834	834	which the permitholder is first entitled to the reduce d rate 557
835	835	specified in this section and the report of taxes required by s. 558
836	836	550.0951(5) is submitted to the commission. 559
837	837	(f) A jai alai permitholder paying taxes under this 560
838	838	section shall retain the breaks and pay an amount equal to the 561
839	839	breaks as special prize awards which shall be in addition to the 562
840	840	regular contracted prize money paid to jai alai players at the 563
841	841	permitholder's facility. Payment of the special prize money 564
842	842	shall be made during the permitholder's current meet. 565
843	843	(g) For purposes of this section, " handle" shall have the 566
844	844	same meaning as in s. 550.0951, and shall not include handle 567
845	845	from intertrack wagering. 568
846	846	Section 15. For the purpose of incorporating the amendment 569
847	847	made by this act to section 550.0951, Florida Statutes, in a 570
848	848	reference thereto, sub section (4) of section 550.09512, Florida 571
849	849	Statutes, is reenacted to read: 572
850	850	550.09512 Harness horse taxes; abandoned interest in a 573
851	851	permit for nonpayment of taxes. — 574
852	852	(4) In the event that a court of competent jurisdiction 575
853	853
854	854	HB 907 2024
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856	856
857	857
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861	861	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
862	862
863	863
864	864
865	865	determines any of the provisions o f this section to be 576
866	866	unconstitutional, it is the intent of the Legislature that the 577
867	867	provisions contained in this section shall be null and void and 578
868	868	that the provisions of s. 550.0951 shall apply to all harness 579
869	869	horse permitholders beginning on the date of s uch judicial 580
870	870	determination. To this end, the Legislature declares that it 581
871	871	would not have enacted any of the provisions of this section 582
872	872	individually and, to that end, expressly finds them not to be 583
873	873	severable. 584
874	874	Section 16. For the purpose of incorporating the amendment 585
875	875	made by this act to section 550.0951, Florida Statutes, in a 586
876	876	reference thereto, subsection (1) and paragraph (e) of 587
877	877	subsection (2) of section 550.09514, Florida Statutes, is 588
878	878	reenacted to read: 589
879	879	550.09514 Greyhound dogracing taxes; purse req uirements.— 590
880	880	(1) Wagering on greyhound racing is subject to a tax on 591
881	881	handle for live greyhound racing as specified in s. 550.0951(3). 592
882	882	However, each permitholder shall pay no tax on handle until such 593
883	883	time as this subsection has resulted in a tax savings pe r state 594
884	884	fiscal year of $360,000. Thereafter, each permitholder shall pay 595
885	885	the tax as specified in s. 550.0951(3) on all handle for the 596
886	886	remainder of the permitholder's current race meet. For the three 597
887	887	permitholders that conducted a full schedule of live raci ng in 598
888	888	1995, and are closest to another state that authorizes greyhound 599
889	889	pari-mutuel wagering, the maximum tax savings per state fiscal 600
890	890
891	891	HB 907 2024
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893	893
894	894
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898	898	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
899	899
900	900
901	901
902	902	year shall be $500,000. The provisions of this subsection 601
903	903	relating to tax exemptions shall not apply to any charity or 602
904	904	scholarship performances conducted pursuant to s. 550.0351. 603
905	905	(2) 604
906	906	(e) In addition to the purse requirements of paragraphs 605
907	907	(a)-(c), each greyhound permitholder shall pay as purses an 606
908	908	amount equal to one-third of the amount of the tax reduction on 607
909	909	live and simulcast handle applicable to such permitholder as a 608
910	910	result of the reductions in tax rates provided by this act 609
911	911	through the amendments to s. 550.0951(3). With respect to 610
912	912	intertrack wagering when the host and guest tracks are greyhound 611
913	913	permitholders not withi n the same market area, an amount equal 612
914	914	to the tax reduction applicable to the guest track handle as a 613
915	915	result of the reduction in tax rate provided by this act through 614
916	916	the amendment to s. 550.0951(3) shall be distributed to the 615
917	917	guest track, one-third of which amount shall be paid as purses 616
918	918	at the guest track. However, if the guest track is a greyhound 617
919	919	permitholder within the market area of the host or if the guest 618
920	920	track is not a greyhound permitholder, an amount equal to such 619
921	921	tax reduction applicable to the guest track handle shall be 620
922	922	retained by the host track, one -third of which amount shall be 621
923	923	paid as purses at the host track. These purse funds shall be 622
924	924	disbursed in the week received if the permitholder conducts at 623
925	925	least one live performance during that w eek. If the permitholder 624
926	926	does not conduct at least one live performance during the week 625
927	927
928	928	HB 907 2024
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930	930
931	931
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935	935	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
936	936
937	937
938	938
939	939	in which the purse funds are received, the purse funds shall be 626
940	940	disbursed weekly during the permitholder's next race meet in an 627
941	941	amount determined by dividing the purse amount by the number of 628
942	942	performances approved for the permitholder pursuant to its 629
943	943	annual license, and multiplying that amount by the number of 630
944	944	performances conducted each week. The commission shall conduct 631
945	945	audits necessary to ensure compliance with this p aragraph. 632
946	946	Section 17. For the purpose of incorporating the amendment 633
947	947	made by this act to section 550.0951, Florida Statutes, in a 634
948	948	reference thereto, subsection (3) of section 550.09516, Florida 635
949	949	Statutes, is reenacted to read: 636
950	950	550.09516 Credit for eli gible permitholders conducting 637
951	951	thoroughbred racing. — 638
952	952	(3) Beginning July 1, 2023, and each July 1 thereafter, 639
953	953	each permitholder granted a credit pursuant to this section may 640
954	954	apply the credit to the taxes and fees due under ss. 550.0951, 641
955	955	550.09515, and 550.3551(3), less any credit received by the 642
956	956	permitholder under s. 550.09515(6), and less the amount of state 643
957	957	taxes that would otherwise be due to the state for the conduct 644
958	958	of charity day performances under s. 550.0351(4). The unused 645
959	959	portion of the credit may be carried forward and applied each 646
960	960	month as taxes and fees become due. Any unused credit remaining 647
961	961	at the end of a fiscal year expires and may not be used. 648
962	962	Section 18. For the purpose of incorporating the amendment 649
963	963	made by this act to section 550.095 1, Florida Statutes, in a 650
964	964
965	965	HB 907 2024
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967	967
968	968
969	969	CODING: Words stricken are deletions; words underlined are additions.
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972	972	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
973	973
974	974
975	975
976	976	reference thereto, subsection (1) of section 550.135, Florida 651
977	977	Statutes, is reenacted to read: 652
978	978	550.135 Division of moneys derived under this law. —All 653
979	979	moneys that are deposited with the Chief Financial Officer to 654
980	980	the credit of the Pari-mutuel Wagering Trust Fund shall be 655
981	981	distributed as follows: 656
982	982	(1) The daily license fee revenues collected pursuant to 657
983	983	s. 550.0951(1) shall be used to fund the operating cost of the 658
984	984	commission; however, other collections in the Pari -mutuel 659
985	985	Wagering Trust Fund may also be used to fund the operation of 660
986	986	the commission in accordance with authorized appropriations. 661
987	987	Section 19. For the purpose of incorporating the amendment 662
988	988	made by this act to section 550.0951, Florida Statutes, in a 663
989	989	reference thereto, subsection (2) of section 550.1625, Florida 664
990	990	Statutes, is reenacted to read: 665
991	991	550.1625 Dogracing; taxes. — 666
992	992	(2) A permitholder that conducts a dograce meet under this 667
993	993	chapter must pay the daily license fee, the admission tax, the 668
994	994	breaks tax, and the tax on pari-mutuel handle as provided in s. 669
995	995	550.0951 and is subject to all penalties and sanctions provided 670
996	996	in s. 550.0951(6). 671
997	997	Section 20. For the purpose of incorporating the amendment 672
998	998	made by this act to section 550.0951, Florida Statutes, in a 673
999	999	reference thereto, paragraph (b) of subsection (2), paragraph 674
1000	1000	(c) of subsection (3), and subsection (4) of section 550.3551, 675
1001	1001
1002	1002	HB 907 2024
1003	1003
1004	1004
1005	1005
1006	1006	CODING: Words stricken are deletions; words underlined are additions.
1007	1007	hb0907-00
1008	1008	Page 28 of 32
1009	1009	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
1010	1010
1011	1011
1012	1012
1013	1013	Florida Statutes, is reenacted to read: 676
1014	1014	550.3551 Transmission of racing and jai alai information; 677
1015	1015	commingling of pari-mutuel pools.— 678
1016	1016	(2) Any horse track or fronton licensed under this chapter 679
1017	1017	may transmit broadcasts of races or games conducted at the 680
1018	1018	enclosure of the licensee to locations outside this state. 681
1019	1019	(b) Wagers accepted by any out -of-state pari-mutuel 682
1020	1020	permitholder or licensed betti ng system on a race broadcasted 683
1021	1021	under this subsection may be, but are not required to be, 684
1022	1022	included in the pari -mutuel pools of the horse track in this 685
1023	1023	state that broadcasts the race upon which wagers are accepted. 686
1024	1024	The handle, as referred to in s. 550.0951( 3), does not include 687
1025	1025	any wagers accepted by an out -of-state pari-mutuel permitholder 688
1026	1026	or licensed betting system, irrespective of whether such wagers 689
1027	1027	are included in the pari -mutuel pools of the Florida 690
1028	1028	permitholder as authorized by this subsection. 691
1029	1029	(3) Any horse track licensed under this chapter may 692
1030	1030	receive broadcasts of horseraces conducted at other horse 693
1031	1031	racetracks located outside this state at the racetrack enclosure 694
1032	1032	of the licensee during its racing meet. 695
1033	1033	(c) All forms of pari -mutuel wagering are al lowed on races 696
1034	1034	broadcast under this section, and all money wagered by patrons 697
1035	1035	on such races shall be computed as part of the total amount of 698
1036	1036	money wagered at each racing performance for purposes of 699
1037	1037	taxation under ss. 550.0951, 550.09512, and 550.09515. Sec tion 700
1038	1038
1039	1039	HB 907 2024
1040	1040
1041	1041
1042	1042
1043	1043	CODING: Words stricken are deletions; words underlined are additions.
1044	1044	hb0907-00
1045	1045	Page 29 of 32
1046	1046	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
1047	1047
1048	1048
1049	1049
1050	1050	550.2625(2)(a), (b), and (c) does not apply to any money wagered 701
1051	1051	on races broadcast under this section. Similarly, the takeout 702
1052	1052	shall be increased by breaks and uncashed tickets for wagers on 703
1053	1053	races broadcast under this section, notwithstanding any cont rary 704
1054	1054	provision of this chapter. 705
1055	1055	(4) Any greyhound permitholder or jai alai permitholder 706
1056	1056	licensed under this chapter may receive at its licensed location 707
1057	1057	broadcasts of dograces or jai alai games conducted at other 708
1058	1058	tracks or frontons located outside the state. All forms of pari -709
1059	1059	mutuel wagering are allowed on dograces or jai alai games 710
1060	1060	broadcast under this subsection. All money wagered by patrons on 711
1061	1061	dograces broadcast under this subsection shall be computed in 712
1062	1062	the amount of money wagered each performance f or purposes of 713
1063	1063	taxation under ss. 550.0951 and 550.09511. 714
1064	1064	Section 21. For the purpose of incorporating the amendment 715
1065	1065	made by this act to section 550.0951, Florida Statutes, in a 716
1066	1066	reference thereto, subsections (3) through (6) of section 717
1067	1067	550.26352, Florida Statutes, are reenacted to read: 718
1068	1068	550.26352 Breeders' Cup Meet; pools authorized; conflicts; 719
1069	1069	taxes; credits; transmission of races; rules; application. — 720
1070	1070	(3) If the permitholder conducting the Breeders' Cup Meet 721
1071	1071	is located within 35 miles of one or mo re permitholders 722
1072	1072	scheduled to conduct a thoroughbred race meet on any of the 3 723
1073	1073	days of the Breeders' Cup Meet, then operation on any of those 3 724
1074	1074	days by the other permitholders is prohibited. As compensation 725
1075	1075
1076	1076	HB 907 2024
1077	1077
1078	1078
1079	1079
1080	1080	CODING: Words stricken are deletions; words underlined are additions.
1081	1081	hb0907-00
1082	1082	Page 30 of 32
1083	1083	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
1084	1084
1085	1085
1086	1086
1087	1087	for the loss of racing days caused thereby, such operating 726
1088	1088	permitholders shall receive a credit against the taxes otherwise 727
1089	1089	due and payable to the state under ss. 550.0951 and 550.09515. 728
1090	1090	This credit shall be in an amount equal to the operating loss 729
1091	1091	determined to have been suffered by the operating permit holders 730
1092	1092	as a result of not operating on the prohibited racing days, but 731
1093	1093	shall not exceed a total of $950,000. The determination of the 732
1094	1094	amount to be credited shall be made by the commission upon 733
1095	1095	application by the operating permitholder. The tax credits 734
1096	1096	provided in this subsection shall not be available unless an 735
1097	1097	operating permitholder is required to close a bona fide meet 736
1098	1098	consisting in part of no fewer than 10 scheduled performances in 737
1099	1099	the 15 days immediately preceding or 10 scheduled performances 738
1100	1100	in the 15 days immediately following the Breeders' Cup Meet. 739
1101	1101	Such tax credit shall be in lieu of any other compensation or 740
1102	1102	consideration for the loss of racing days. There shall be no 741
1103	1103	replacement or makeup of any lost racing days. 742
1104	1104	(4) Notwithstanding any provisio n of ss. 550.0951 and 743
1105	1105	550.09515, the permitholder conducting the Breeders' Cup Meet 744
1106	1106	shall pay no taxes on the handle included within the pari -mutuel 745
1107	1107	pools of said permitholder during the Breeders' Cup Meet. 746
1108	1108	(5) The permitholder conducting the Breeders' C up Meet 747
1109	1109	shall receive a credit against the taxes otherwise due and 748
1110	1110	payable to the state under ss. 550.0951 and 550.09515 generated 749
1111	1111	during said permitholder's next ensuing regular thoroughbred 750
1112	1112
1113	1113	HB 907 2024
1114	1114
1115	1115
1116	1116
1117	1117	CODING: Words stricken are deletions; words underlined are additions.
1118	1118	hb0907-00
1119	1119	Page 31 of 32
1120	1120	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
1121	1121
1122	1122
1123	1123
1124	1124	race meet. This credit shall be in an amount not to exceed 751
1125	1125	$950,000 and shall be utilized by the permitholder to pay the 752
1126	1126	purses offered by the permitholder during the Breeders' Cup Meet 753
1127	1127	in excess of the purses which the permitholder is otherwise 754
1128	1128	required by law to pay. The amount to be credited shall be 755
1129	1129	determined by the commission upon application of the 756
1130	1130	permitholder which is subject to audit by the commission. 757
1131	1131	(6) The permitholder conducting the Breeders' Cup Meet 758
1132	1132	shall receive a credit against the taxes otherwise due and 759
1133	1133	payable to the state under ss. 550.0951 and 550.09515 generated 760
1134	1134	during said permitholder's next ensuing regular thoroughbred 761
1135	1135	race meet. This credit shall be in an amount not to exceed 762
1136	1136	$950,000 and shall be utilized by the permitholder for such 763
1137	1137	capital improvements and extraordinary expenses as may b e 764
1138	1138	necessary for operation of the Breeders' Cup Meet. The amount to 765
1139	1139	be credited shall be determined by the commission upon 766
1140	1140	application of the permitholder which is subject to audit by the 767
1141	1141	commission. 768
1142	1142	Section 22. For the purpose of incorporating the amen dment 769
1143	1143	made by this act to section 550.0951, Florida Statutes, in a 770
1144	1144	reference thereto, subsection (4) of section 550.375, Florida 771
1145	1145	Statutes, is reenacted to read: 772
1146	1146	550.375 Operation of certain harness tracks. — 773
1147	1147	(4) The permitholder conducting a harness hor se race meet 774
1148	1148	must pay the daily license fee, the admission tax, the tax on 775
1149	1149
1150	1150	HB 907 2024
1151	1151
1152	1152
1153	1153
1154	1154	CODING: Words stricken are deletions; words underlined are additions.
1155	1155	hb0907-00
1156	1156	Page 32 of 32
1157	1157	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
1158	1158
1159	1159
1160	1160
1161	1161	breaks, and the tax on pari -mutuel handle provided in s. 776
1162	1162	550.0951 and is subject to all penalties and sanctions provided 777
1163	1163	in s. 550.0951(6). 778
1164	1164	Section 23. This act shall take effec t July 1, 2024. 779