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