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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 pari -mutuel permitholders; creating 2
s. 16.717, F.S.; authorizing the Florida Gaming 3
Control Commission to deny an application for 4
licensure of, or suspend or revoke the license of, any 5
person who falsely swears under oath or affirmation to 6
certain material statements on his or her application 7
for a license; providing that such persons are subject 8
to other applicable penalties; creating s. 16.718, 9
F.S.; requiring applicants for licenses and licensees 10
to notify the commission of certain con tact 11
information and of any change in such contact 12
information; providing penalties for failure to 13
comply; providing that delivery of correspondence to 14
the licensee's or applicant's e -mail or mailing 15
address on record with the commission constitutes 16
sufficient notice for official communications, 17
including administrative complaints or other documents 18
setting forth intended or final agency action; 19
providing discretion to the commission in the method 20
of service of such correspondence; amending s. 21
550.01215, F.S.; revising the timeframe within which a 22
permitholder is required to annually file an 23
application for an operating license for a pari -mutuel 24
facility during the next state fiscal year; revising 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
the date by which the commission is required to issue 26
such license; revising the deadline date for 27
application amendments; revising the deadline date for 28
the commission to issue a license; authorizing, rather 29
than requiring, the commission to take into 30
consideration the impact of such change on state 31
revenues when determining whether to change a 32
performance date; authorizing, rather than requiring, 33
the commission to take specified actions on a 34
permitholder's license; deleting a provision 35
authorizing permitholders to apply for a license for 36
performances that have been vacated, abandoned, or 37
will not be used by another permitholder; making 38
technical changes; amending ss. 550.0351 and 550.054, 39
F.S.; conforming provisions to changes made by the 40
act; amending s. 550.0951, F.S.; making technical 41
changes; removing obsolete l anguage; reenacting and 42
amending s. 550.09515, F.S.; removing obsolete 43
language; amending s. 550.105, F.S.; expanding the 44
commission's authority to deny, revoke, suspend, or 45
place conditions on certain licenses; authorizing the 46
commission to summarily susp end a license when a 47
person has been subject to a provisional suspension or 48
period of ineligibility imposed by the federal 49
Horseracing Integrity and Safety Authority related to 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
the finding of a prohibited substance in an animal's 51
hair or bodily fluids; pro viding that any suspension 52
imposed expires on the same date that the Horseracing 53
Integrity and Safety Authority's provisional 54
suspension or period of ineligibility expires; 55
requiring the commission to offer a licensee a 56
postsuspension hearing within a spec ified timeframe; 57
providing a burden of proof for such hearings; 58
providing a standard of review for the commission for 59
such appeals; amending s. 550.125, F.S.; revising 60
requirements for maintaining certain financial records 61
and applying such requirements to all, rather than 62
specified, pari-mutuel wagering permitholders; 63
reenacting and amending s. 550.3551, F.S.; authorizing 64
a licensed horse track to receive broadcasts of 65
horseraces conducted at horse racetracks outside this 66
state if certain conditions are me t; amending s. 67
550.475, F.S.; authorizing pari -mutuel permitholders 68
to lease their facilities to jai alai permitholders 69
under certain conditions; amending s. 550.505, F.S.; 70
revising the timeframe within which nonwagering 71
permitholders must apply for a nonw agering license; 72
requiring permitholders to demonstrate that locations 73
designated for nonwagering horseracing are available 74
for such use; revising the date by which the 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
commission is required to issue certain nonwagering 76
licenses; authorizing the commissio n to extend a 77
certain nonwagering license for a specified timeframe; 78
amending s. 550.5251, F.S.; revising the timeframes 79
within which thoroughbred permitholders must file with 80
the commission an application for a license to conduct 81
thoroughbred racing meeti ngs, the commission must 82
issue such licenses, and permitholders may request 83
changes in their applications to conduct performances; 84
amending s. 551.104, F.S.; removing obsolete language; 85
requiring that audits of licensees' receipts and 86
distributions of slot machine revenues be conducted by 87
a certified public accountant licensed under ch. 473, 88
F.S.; revising the timeframe within which such audits 89
must be filed with the commission; amending s. 90
551.107, F.S.; authorizing the waiver of required 91
action on the part of the commission under certain 92
circumstances; reenacting ss. 212.04(2)(c), 93
550.0351(4), 550.09511(2), 550.09512(4), 550.09514(1) 94
and (2)(e), 550.09516(3), 550.135(1), 550.1625(2), 95
550.26352(3)-(6), and 550.375(4), F.S., relating to 96
admissions taxes and rates, charity racing days, jai 97
alai taxes, harness horse taxes, greyhound dogracing 98
taxes and purse requirements, thoroughbred racing 99
permitholders, daily licensing fees collected from 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
pari-mutuel racing, dogracing taxes, authorizing 101
Breeders' Cup Meet po ols, and operating certain 102
harness tracks, respectively, to incorporate the 103
amendment made to s. 550.0951, F.S., in references 104
thereto; providing effective dates. 105
106
Be It Enacted by the Legislature of the State of Florida: 107
108
Section 1. Section 16 .717, Florida Statutes, is created to 109
read: 110
16.717 Florida Gaming Control Commission; penalties for 111
false oath or affirmation of applicants for licensure; 112
licensees.—The commission may deny the application of, or 113
suspend or revoke the license of, any per son who submits an 114
application for licensure upon which application the person has 115
falsely sworn, in a signed oath or affirmation, to a material 116
statement, including, but not limited to, the criminal history 117
of the applicant or licensee. Additionally, the person is 118
subject to any other penalties provided by law. 119
Section 2. Section 16.718, Florida Statutes, is created to 120
read: 121
16.718 Florida Gaming Control Commission; notification of 122
applicants' or licensees' addresses and place of employment; 123
service.— 124
(1) Each applicant for a license with the commission and 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
each licensee of the commission is responsible for notifying the 126
commission in writing of the applicant's or licensee's current 127
mailing address, e-mail address, and place of employment. An 128
applicant's failure to notify the commission constitutes a 129
violation of this section, and the applicant's application may 130
be denied. A licensee's failure to notify the commission of any 131
change to the e-mail or mailing address of record constitutes a 132
violation of this section, and the licensee may be disciplined 133
by the commission as described in s. 550.0251(10). 134
(2) Notwithstanding any provision of law to the contrary, 135
service by e-mail to an applicant's or licensee's e -mail address 136
of record with the commission constitutes sufficient notice to 137
the applicant or licensee for any official communication. The 138
commission may, in its discretion, provide service for any 139
official communication by regular mail to an applicant's or 140
licensee's last known mailing address. Th e commission is not 141
required to provide service by both e -mail and regular mail. 142
(3) Notwithstanding any provision of law to the contrary, 143
when an administrative complaint or other document setting forth 144
intended or final agency action is to be served on an applicant 145
or a licensee, the commission is only required to provide 146
service by e-mail to the applicant's or licensee's e -mail 147
address on record with the commission. E -mail service 148
constitutes sufficient notice to the person or persons upon whom 149
an administrative complaint or any other document setting forth 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
intended or final agency action is served. The commission may, 151
in its discretion, provide service of an administrative 152
complaint or any other documents setting forth intended or final 153
agency action by regular mail to an applicant's or licensee's 154
last known mailing address. The commission is not required to 155
provide service by both e -mail and regular mail. 156
Section 3. Subsections (1), (3), (4), and (5) of section 157
550.01215, Florida Statutes, are amen ded to read: 158
550.01215 License application; periods of operation; 159
license fees; bond.— 160
(1) Each permitholder shall annually, during the period 161
between January December 15 and February January 4, file in 162
writing with the commission its application for a n operating 163
license for a pari-mutuel facility for the conduct of pari -164
mutuel wagering during the next state fiscal year, including 165
intertrack and simulcast race wagering. Each application for 166
live performances must specify the number, dates, and starting 167
times of all live performances that the permitholder intends to 168
conduct. It must also specify which performances will be 169
conducted as charity or scholarship performances. 170
(a) Each application for an operating license also must 171
include: 172
1. For each permitholder, whether the permitholder intends 173
to accept wagers on intertrack or simulcast events. 174
2. For each permitholder that elects to operate a 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
cardroom, the dates and periods of operation the permitholder 176
intends to operate the cardroom. 177
3. For each thoroughbred racing permitholder that elects 178
to receive or rebroadcast out -of-state races, the dates for all 179
performances that the permitholder intends to conduct. 180
(b)1. A greyhound permitholder may not conduct live 181
racing. A jai alai permitholder, harne ss horse racing 182
permitholder, or quarter horse racing permitholder may elect not 183
to conduct live racing or games. A thoroughbred permitholder 184
must conduct live racing. A greyhound permitholder, jai alai 185
permitholder, harness horse racing permitholder, or q uarter 186
horse racing permitholder that does not conduct live racing or 187
games retains its permit; is a pari -mutuel facility as defined 188
in s. 550.002(23); if such permitholder has been issued a slot 189
machine license, the facility where such permit is located 190
remains an eligible facility as defined in s. 551.102(4), 191
continues to be eligible for a slot machine license pursuant to 192
s. 551.104(3), and is exempt from ss. 551.104(4)(c) and (10) and 193
551.114(2); is eligible, but not required, to be a guest track 194
and, if the permitholder is a harness horse racing permitholder, 195
to be a host track for purposes of intertrack wagering and 196
simulcasting pursuant to ss. 550.3551, 550.615, 550.625, and 197
550.6305; and remains eligible for a cardroom license. 198
2. A permitholder or licensee may not conduct live 199
greyhound racing or dogracing in connection with any wager for 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
money or any other thing of value in the state. The commission 201
may deny, suspend, or revoke any permit or license under this 202
chapter if a permitholder or licensee conducts live greyhound 203
racing or dogracing in violation of this subparagraph. In 204
addition to, or in lieu of, denial, suspension, or revocation of 205
such permit or license, the commission may impose a civil 206
penalty of up to $5,000 against the permitholder or licensee for 207
a violation of this subparagraph. All penalties imposed and 208
collected must be deposited with the Chief Financial Officer to 209
the credit of the General Revenue Fund. 210
(c) Permitholders may amend their applications through 211
March February 28. 212
(d) Notwithstanding any other provision of law, other than 213
a permitholder issued a permit pursuant to s. 550.3345, a pari -214
mutuel permitholder may not be issued an operating license for 215
the conduct of pari-mutuel wagering, slot machine gaming, or the 216
operation of a cardroom if the permitholder did not hold an 217
operating license for the conduct of pari -mutuel wagering for 218
fiscal year 2020-2021. This paragraph does not apply to a 219
purchaser, transferee, or assignee holding a valid permit for 220
the conduct of pari-mutuel wagering approved pursuant to s. 221
550.054(15)(a). 222
(3) The commission shall issue each license no later than 223
April March 15. Each permitholder shall operate all performances 224
at the date and time specified on its license. The commission 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
shall have the authority to approve minor changes in racing 226
dates after a license has been issued. The commission may 227
approve changes in performance racing dates after a license has 228
been issued when there is no objection from any operating 229
permitholder that is conducti ng live racing or games and that is 230
located within 50 miles of the permitholder requesting the 231
changes in operating dates. In the event of an objection, the 232
commission shall approve or disapprove the change in operating 233
dates based upon the impact on opera ting permitholders located 234
within 50 miles of the permitholder requesting the change in 235
operating dates. In making the determination to change 236
performance racing dates, the commission may shall take into 237
consideration the impact of such changes on state re venues. 238
(4) In the event that a permitholder fails to operate all 239
performances specified on its license at the date and time 240
specified, the commission may shall hold a hearing to determine 241
whether to fine or suspend the permitholder's license, unless 242
such failure was the direct result of fire, strike, war, 243
hurricane, pandemic, or other disaster or event beyond the 244
ability of the permitholder to control. Financial hardship to 245
the permitholder shall not, in and of itself, constitute just 246
cause for failure to operate all performances on the dates and 247
at the times specified. 248
(5) In the event that performances licensed to be operated 249
by a permitholder are vacated, abandoned, or will not be used 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
for any reason, any permitholder shall be entitled, pursuant to 251
rules adopted by the commission, to apply to conduct 252
performances on the dates for which the performances have been 253
abandoned. The commission shall issue an amended license for all 254
such replacement performances which have been requested in 255
compliance with this chapter and commission rules. 256
Section 4. Section 550.0351, Florida Statutes, is amended 257
to read: 258
550.0351 Charity racing days.— 259
(1) The commission shall, upon the request of a 260
permitholder, authorize each horseracing permitholder and jai 261
alai permitholder up to five charity or scholarship days in 262
addition to the regular racing days authorized by law. 263
(2) The proceeds of charity performances shall be paid to 264
qualified beneficiaries selected by the permitholders from an 265
authorized list of charit ies on file with the commission. 266
Eligible charities include any charity that provides evidence of 267
compliance with the provisions of chapter 496 and evidence of 268
possession of a valid exemption from federal taxation issued by 269
the Internal Revenue Service. In addition, the authorized list 270
must include the Racing Scholarship Trust Fund, the Historical 271
Resources Operating Trust Fund, major state and private 272
institutions of higher learning, and Florida community colleges. 273
(3) The permitholder shall, within 120 days after the 274
conclusion of its fiscal year, pay to the authorized charities 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
the total of all profits derived from the operation of the 276
charity day performances conducted. If charity days are operated 277
on behalf of another permitholder pursuant to law, the 278
permitholder entitled to distribute the proceeds shall 279
distribute the proceeds to charity within 30 days after the 280
actual receipt of the proceeds. 281
(4) The total of all profits derived from the conduct of a 282
charity day performance must include all revenu es derived from 283
the conduct of that racing performance, including all state 284
taxes that would otherwise be due to the state, except that the 285
daily license fee as provided in s. 550.0951(1) and the breaks 286
for the promotional trust funds as provided in s. 550 .2625(3), 287
(4), (5), (7), and (8) shall be paid to the commission. All 288
other revenues from the charity racing performance, including 289
the commissions, breaks, and admissions and the revenues from 290
parking, programs, and concessions, shall be included in the 291
total of all profits. 292
(5) In determining profit, the permitholder may elect to 293
distribute as proceeds only the amount equal to the state tax 294
that would otherwise be paid to the state if the charity day 295
were conducted as a regular or matinee performance. 296
(6)(a) The commission shall authorize one additional 297
scholarship day for horseracing in addition to the regular 298
racing days authorized by law and any additional days authorized 299
by this section, to be conducted at all horse racetracks located 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
in Hillsborough County. The permitholder shall conduct a full 301
schedule of racing on the scholarship day. 302
(b) The funds derived from the operation of the additional 303
scholarship day shall be allocated as provided in this section 304
and paid to Pasco-Hernando Community Col lege. 305
(c) When a charity or scholarship performance is conducted 306
as a matinee performance, the commission may authorize the 307
permitholder to conduct the evening performances of that 308
operation day as a regular performance in addition to the 309
regular operating days authorized by law. 310
(7) In addition to the eligible charities that meet the 311
criteria set forth in this section, a jai alai permitholder is 312
authorized to conduct two additional charity performances each 313
fiscal year for a fund to benefit retired jai alai players. This 314
performance shall be known as the "Retired Jai Alai Players 315
Charity Day." The administration of this fund shall be 316
determined by rule by the commission. 317
Section 5. Paragraph (a) of subsection (9) of section 318
550.054, Florida Statutes , is amended to read: 319
550.054 Application for permit to conduct pari -mutuel 320
wagering.— 321
(9)(a) After a permit has been granted by the commission 322
and has been ratified and approved by the majority of the 323
electors participating in the election in the coun ty designated 324
in the permit, the commission shall grant to the lawful 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
permitholder, subject to the conditions of this chapter, a 326
license to conduct pari -mutuel operations under this chapter, 327
and, except as provided in s. 550.5251, the commission shall fix 328
annually the time, place, and number of days during which pari -329
mutuel operations may be conducted by the permitholder at the 330
location fixed in the permit and ratified in the election. After 331
the first license has been issued to the holder of a ratified 332
permit for racing in any county, all subsequent annual 333
applications for a license by that permitholder must be 334
accompanied by proof, in such form as the commission requires, 335
that the ratified permitholder still possesses all the 336
qualifications prescribed by th is chapter and that the permit 337
has not been recalled at a later election held in the county. 338
Section 6. Subsections (1) and (5) of section 550.0951, 339
Florida Statutes, are amended to read: 340
550.0951 Payment of daily license fee and taxes; 341
penalties.— 342
(1) DAILY LICENSE FEE. — 343
(a) Each person engaged in the business of conducting race 344
meetings or jai alai games under this chapter, hereinafter 345
referred to as the "permitholder," "licensee," or "permittee," 346
shall pay to the commission, for the use of the commission, a 347
daily license fee on each live or simulcast pari -mutuel event of 348
$100 for each horserace and $80 for each dograce and $40 for 349
each jai alai game conducted at a racetrack or fronton licensed 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
under this chapter. In addition to the tax exemption specified 351
in s. 550.09514(1) of $360,000 or $500,000 per greyhound 352
permitholder per state fiscal year, each greyhound permitholder 353
shall receive in the current state fiscal year a tax credit 354
equal to the number of live greyhound races conducted in the 355
previous state fiscal year times the daily license fee specified 356
for each dograce in this subsection applicable for the previous 357
state fiscal year. This tax credit and the exemption in s. 358
550.09514(1) apply shall be applicable to any tax imposed by 359
this chapter or the daily license fees imposed by this chapter 360
except during any charity or scholarship performances conducted 361
pursuant to s. 550.0351. Each permitholder shall pay daily 362
license fees not to exceed $500 per day on any simulcast races 363
or games on which such permitholder accepts wagers regardless of 364
the number of out-of-state events taken or the number of out -of-365
state locations from which such events are taken. This license 366
fee shall be deposited with the Chief Financial Officer to the 367
credit of the Pari-mutuel Wagering Trust Fund. 368
(b) Each permitholder that cannot utilize the full amount 369
of the exemption of $360,000 or $500,000 provided in s. 370
550.09514(1) or the daily license fee credit provided in this 371
section may, after notifying the commission in wr iting, elect 372
once per state fiscal year on a form provided by the commission 373
to transfer such exemption or credit or any portion thereof to 374
any greyhound permitholder which acts as a host track to such 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
permitholder for the purpose of intertrack wagering. O nce an 376
election to transfer such exemption or credit is filed with the 377
commission, it may shall not be rescinded. The commission shall 378
disapprove the transfer when the amount of the exemption or 379
credit or portion thereof is unavailable to the transferring 380
permitholder or when the permitholder who is entitled to 381
transfer the exemption or credit or who is entitled to receive 382
the exemption or credit owes taxes to the state pursuant to a 383
deficiency letter or administrative complaint issued by the 384
commission. Upon approval of the transfer by the commission, the 385
transferred tax exemption or credit is shall be effective for 386
the first performance of the next payment period as specified in 387
subsection (5). The exemption or credit transferred to such host 388
track may be applied by such host track against any taxes 389
imposed by this chapter or daily license fees imposed by this 390
chapter. The greyhound permitholde r host track to which such 391
exemption or credit is transferred shall reimburse such 392
permitholder the exact monetary value of such transferred 393
exemption or credit as actually applied against the taxes and 394
daily license fees of the host track. The commission shall 395
ensure that all transfers of exemption or credit are made in 396
accordance with this subsection and has shall have the authority 397
to adopt rules to ensure the implementation of this section. 398
(5) PAYMENT AND DISPOSITION OF FEES AND TAXES. —Payments 399
imposed by this section must shall be paid to the commission. 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
The commission shall deposit these sums with the Chief Financial 401
Officer, to the credit of the Pari -mutuel Wagering Trust Fund, 402
hereby established. The permitholder shall remit to the 403
commission payment for the daily license fee, the admission tax, 404
the tax on handle, and the breaks tax. Such payments shall be 405
remitted by 3 p.m. Wednesday of each week for taxes imposed and 406
collected for the preceding week ending on Sunday. Beginning on 407
July 1, 2012, such payments must shall be remitted by 3 p.m. on 408
the 5th day of each calendar month for taxes imposed and 409
collected for the preceding calendar month. If the 5th day of 410
the calendar month falls on a weekend, payments must shall be 411
remitted by 3 p.m. the firs t Monday following the weekend. 412
Permitholders shall file a report under oath by the 5th day of 413
each calendar month for all taxes remitted during the preceding 414
calendar month. Such payments must shall be accompanied by a 415
report under oath showing the total of all admissions, the pari -416
mutuel wagering activities for the preceding calendar month, and 417
such other information as may be prescribed by the commission. 418
Section 7. Subsection (7) of section 550.09515, Florida 419
Statutes, is amended, and subsection (4) of that section is 420
reenacted for the purpose of incorporating the amendment made by 421
this act to section 550.0951, Florida Statutes, to read: 422
550.09515 Thoroughbred horse taxes; abandoned interest in 423
a permit for nonpayment of taxes. — 424
(4) In the event that a court of competent jurisdiction 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
determines any of the provisions of this section to be 426
unconstitutional, it is the intent of the Legislature that the 427
provisions contained in this section shall be null and void and 428
that the provisions of s. 550.0951 shall apply to all 429
thoroughbred horse permitholders beginning on the date of such 430
judicial determination. To this end, the Legislature declares 431
that it would not have enacted any of the provisions of this 432
section individually and, to that end, expressly fi nds them not 433
to be severable. 434
(7) If a thoroughbred permitholder fails to operate all 435
performances on its 2001 -2002 license, failure to pay tax on 436
handle for a full schedule of live races for those performances 437
in the 2001-2002 fiscal year does not const itute failure to pay 438
taxes on handle for a full schedule of live races in a fiscal 439
year for the purposes of subsection (3). This subsection may not 440
be construed as forgiving a thoroughbred permitholder from 441
paying taxes on performances conducted at its fac ility pursuant 442
to its 2001-2002 license other than for failure to operate all 443
performances on its 2001 -2002 license. This subsection expires 444
July 1, 2003. 445
Section 8. Paragraphs (a) and (c) of subsection (5) of 446
section 550.105, Florida Statutes, are ame nded to read: 447
550.105 Occupational licenses of racetrack employees; 448
fees; denial, suspension, and revocation of license; penalties 449
and fines.— 450
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(5)(a) The commission may do the following: 451
1. Deny a license to or revoke, suspend, or place 452
conditions upon or restrictions on a license of any person who 453
has been refused a license by any other state racing commission 454
or racing authority or has been subject to a provisional 455
suspension or period of ineligibility by the federal Horseracing 456
Integrity and Safety Authority (HISA), or another such authority 457
designated by the Federal Trade Commission. ; 458
2. Deny, suspend, or place conditions on a license of any 459
person who is under suspension , or has unpaid fines in another 460
jurisdiction, or is subject to a provisiona l suspension or 461
period of ineligibility under HISA. ; 462
3. Notwithstanding subparagraph 2. and chapter 120, 463
summarily suspend the occupational license of any person subject 464
to a provisional suspension or period of ineligibility imposed 465
by HISA related to a prohibited substance in an animal's hair or 466
in its blood, urine, saliva, or any other bodily fluid. Any 467
suspension imposed pursuant to this subparagraph expires on the 468
date that the provisional suspension or period of ineligibility 469
imposed by HISA expires. If an occupational licensee is 470
summarily suspended under this subparagraph, the commission must 471
offer the licensee a postsuspension hearing within 72 hours 472
after commencement of the suspension. The occupational licensee 473
has the burden of proving by clear and convincing evidence that 474
he or she is not subject to a provisional suspension or period 475
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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
of ineligibility imposed by HISA. The standard of review 476
applicable to the commission under this subparagraph is whether 477
the commission's action was an abuse of dis cretion 478
479
if the state racing commission or racing authority of such other 480
state or jurisdiction extends to the commission reciprocal 481
courtesy to maintain the disciplinary control . 482
(c) The commission may deny, declare ineligible, or revoke 483
any occupational license if the applicant for such license has 484
been convicted of a felony or misdemeanor in this state, in any 485
other state, or under the laws of the United States, if such 486
felony or misdemeanor is related to gambling or bookmaking, as 487
contemplated in s. 8 49.25, or involves cruelty to animals. If 488
the applicant establishes that she or he is of good moral 489
character, that she or he has been rehabilitated, and that the 490
crime she or he was convicted of is not related to pari -mutuel 491
wagering and is not a capital offense, the restrictions 492
excluding offenders may be waived by the director of the 493
commission. 494
Section 9. Paragraph (a) of subsection (2) of section 495
550.125, Florida Statutes, is amended to read: 496
550.125 Uniform reporting system; bond requirement. — 497
(2)(a) Each permitholder issued an operating license that 498
conducts race meetings or jai alai exhibitions under this 499
chapter shall keep records that clearly show the total number of 500
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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
admissions and the total amount of money contributed to each 501
pari-mutuel pools, cardroom gross receipts, and slot machine 502
revenues pool on each race or exhibition separately and the 503
amount of money received daily from admission fees and, within 504
120 days after the end of its fiscal year, shall submit to the 505
commission a complete annual report of its accounts, audited by 506
a certified public accountant licensed to practice in this the 507
state. 508
Section 10. Effective upon this act becoming a law, 509
subsection (3) of section 550.3551, Florida Statutes, is 510
amended, and paragraph (b) of s ubsection (2) and subsection (4) 511
are reenacted to read: 512
550.3551 Transmission of racing and jai alai information; 513
commingling of pari-mutuel pools.— 514
(2) Any horse track or fronton licensed under this chapter 515
may transmit broadcasts of races or games co nducted at the 516
enclosure of the licensee to locations outside this state. 517
(b) Wagers accepted by any out -of-state pari-mutuel 518
permitholder or licensed betting system on a race broadcasted 519
under this subsection may be, but are not required to be, 520
included in the pari-mutuel pools of the horse track in this 521
state that broadcasts the race upon which wagers are accepted. 522
The handle, as referred to in s. 550.0951(3), does not include 523
any wagers accepted by an out -of-state pari-mutuel permitholder 524
or licensed betting system, irrespective of whether such wagers 525
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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
are included in the pari -mutuel pools of the Florida 526
permitholder as authorized by this subsection. 527
(3) Any horse track licensed under this chapter may 528
receive broadcasts of horseraces conducted at other horse 529
racetracks located outside this state at the racetrack enclosure 530
of the licensee, if the horse track conducted a full schedule of 531
live racing during the preceding state fiscal year or if the 532
horse track does not conduct live racing as authorized und er s. 533
550.01215 during its racing meet . 534
(a) All broadcasts of horseraces received from locations 535
outside this state must comply with the provisions of the 536
Interstate Horseracing Act of 1978, 92 Stat. 1811, 15 U.S.C. ss. 537
3001 et seq. 538
(b) Wagers accepted at the horse track in this state may 539
be, but are not required to be, included in the pari -mutuel 540
pools of the out-of-state horse track that broadcasts the race. 541
Notwithstanding any contrary provisions of this chapter, if the 542
horse track in this state elec ts to include wagers accepted on 543
such races in the pari -mutuel pools of the out -of-state horse 544
track that broadcasts the race, from the amount wagered by 545
patrons at the horse track in this state and included in the 546
pari-mutuel pools of the out -of-state horse track, the horse 547
track in this state shall deduct as the takeout from the amount 548
wagered by patrons at the horse track in this state and included 549
in the pari-mutuel pools of the out -of-state horse track a 550
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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
percentage equal to the percentage deducted from the amount 551
wagered at the out-of-state racetrack as is authorized by the 552
laws of the jurisdiction exercising regulatory authority over 553
the out-of-state horse track. 554
(c) All forms of pari -mutuel wagering are allowed on races 555
broadcast under this section, and all money wagered by patrons 556
on such races shall be computed as part of the total amount of 557
money wagered at each racing performance for purposes of 558
taxation under ss. 550.0951, 550.09512, and 550.09515. Section 559
550.2625(2)(a), (b), and (c) does not a pply to any money wagered 560
on races broadcast under this section. Similarly, the takeout 561
shall be increased by breaks and uncashed tickets for wagers on 562
races broadcast under this section, notwithstanding any contrary 563
provision of this chapter. 564
(4) Any greyhound permitholder or jai alai permitholder 565
licensed under this chapter may receive at its licensed location 566
broadcasts of dograces or jai alai games conducted at other 567
tracks or frontons located outside the state. All forms of pari -568
mutuel wagering are a llowed on dograces or jai alai games 569
broadcast under this subsection. All money wagered by patrons on 570
dograces broadcast under this subsection shall be computed in 571
the amount of money wagered each performance for purposes of 572
taxation under ss. 550.0951 and 550.09511. 573
Section 11. Section 550.475, Florida Statutes, is amended 574
to read: 575
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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
550.475 Lease of pari -mutuel facilities by pari -mutuel 576
permitholders.—Holders of valid pari -mutuel permits for the 577
conduct of any pari-mutuel wagering in this state are en titled 578
to lease any and all of their facilities to any other holder of 579
a same class valid pari -mutuel permit or to any jai alai 580
permitholder, when located within a 35 -mile radius of each 581
other; and such lessee is entitled to a permit and license to 582
conduct intertrack wagering and operate its race meet or jai 583
alai games at the leased premises. 584
Section 12. Subsection (3) of section 550.505, Florida 585
Statutes, is amended to read: 586
550.505 Nonwagering permits. — 587
(3)(a) Upon receipt of a nonwagering permit, the 588
permitholder shall apply between January 15 and February 4 must 589
apply to the commission before June 1 of each year for a an 590
annual nonwagering license for the next state fiscal succeeding 591
calendar year. Such application must set forth the days and 592
locations at which the permitholder will conduct nonwagering 593
horseracing, must demonstrate that any location to which the 594
nonwagering license applies is available for such use, and must 595
indicate any changes in ownership or management of the 596
permitholder occurring since the date of application for the 597
prior license. 598
(b) On or before April 15 August 1 of each year, the 599
commission shall issue a license authorizing the nonwagering 600
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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 to conduct non wagering horseracing during the next 601
state fiscal succeeding calendar year during the period and for 602
the number of days set forth in the application, subject to all 603
other provisions of this section. 604
(c) The commission may extend a nonwagering license for 605
the 2024 calendar year through the 2024 -2025 fiscal year upon 606
application for such extension by the nonwagering permitholder 607
conduct an eligibility investigation to determine the 608
qualifications of any new ownership or management interest in 609
the permit. 610
Section 13. Subsection (1) of section 550.5251, Florida 611
Statutes, is amended to read: 612
550.5251 Florida thoroughbred racing; certain permits; 613
operating days.— 614
(1) Each thoroughbred permitholder shall annually, during 615
the period commencing January December 15 of each year and 616
ending February January 4 of the following year, file in writing 617
with the commission its application to conduct one or more 618
thoroughbred racing meetings during the thoroughbred racing 619
season commencing on the following July 1. Each application 620
shall specify the number and dates of all performances that the 621
permitholder intends to conduct during that thoroughbred racing 622
season. On or before April March 15 of each year, the commission 623
shall issue a license authorizing each permitholde r to conduct 624
performances on the dates specified in its application. Up to 625
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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
March February 28 of each year, each permitholder may request 626
and shall be granted changes in its application to conduct 627
authorized performances; but thereafter, as a condition 628
precedent to the validity of its license and its right to retain 629
its permit, each permitholder must operate the full number of 630
days authorized on each of the dates set forth in its license. 631
Section 14. Paragraph (b) of subsection (4) and subsection 632
(8) of section 551.104, Florida Statutes, are amended to read: 633
551.104 License to conduct slot machine gaming. — 634
(4) As a condition of licensure and to maintain continued 635
authority for the conduct of slot machine gaming, the slot 636
machine licensee shall: 637
(b) Continue to be in compliance with chapter 550, when 638
where applicable, and maintain the pari -mutuel permit and 639
license in good standing pursuant to the provisions of chapter 640
550. Notwithstanding any contrary provision of law and in order 641
to expedite the operation of slot machines at eligible 642
facilities, any eligible facility shall be entitled within 60 643
days after the effective date of this act to amend its 2006 -2007 644
pari-mutuel wagering operating license issued by the commission 645
under ss. 550.0115 and 550.01 215. The commission shall issue a 646
new license to the eligible facility to effectuate any approved 647
change. 648
(8) A slot machine licensee shall file with the commission 649
an audit of the receipt and distribution of all slot machine 650
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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
revenues provided by an inde pendent certified public accountant 651
licensed under chapter 473 verifying compliance with all 652
financial and auditing provisions of this chapter and the 653
associated rules adopted under this chapter . The audit must 654
include verification of compliance with all s tatutes and rules 655
regarding all required records of slot machine operations. Such 656
audit must shall be filed within 120 60 days after the end of 657
the slot machine licensee's fiscal year completion of the 658
permitholder's pari-mutuel meet. 659
Section 15. Paragraph (b) of subsection (6) of section 660
551.107, Florida Statutes, is amended to read: 661
551.107 Slot machine occupational license; findings; 662
application; fee.— 663
(6) 664
(b) The commission may deny, revoke, or refuse to renew 665
any slot machine occupational lice nse if the applicant for such 666
license or the licensee has been convicted of a felony or 667
misdemeanor in this state, in any other state, or under the laws 668
of the United States if such felony or misdemeanor is related to 669
gambling or bookmaking as described in s. 849.25. The 670
restrictions authorized in this paragraph may be waived by the 671
commission if the applicant establishes that he or she is of 672
good moral character, that he or she has been rehabilitated, and 673
that the crime he or she was convicted of is not re lated to slot 674
machine gaming and is not a capital offense. 675
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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 16. For the purpose of incorporating the amendment 676
made by this act to section 550.0951, Florida Statutes, in 677
references thereto, paragraph (c) of subsection (2) of section 678
212.04, Florida Statutes, is reenacted to read: 679
212.04 Admissions tax; rate, procedure, enforcement. — 680
(2) 681
(c) The taxes imposed by this section shall be collected 682
in addition to the admission tax collected pursuant to s. 683
550.0951, but the amount collected under s . 550.0951 shall not 684
be subject to taxation under this chapter. 685
Section 17. For the purpose of incorporating the amendment 686
made by this act to section 550.0951, Florida Statutes, in a 687
reference thereto, subsection (4) of section 550.0351, Florida 688
Statutes, is reenacted to read: 689
550.0351 Charity racing days. — 690
(4) The total of all profits derived from the conduct of a 691
charity day performance must include all revenues derived from 692
the conduct of that racing performance, including all state 693
taxes that would otherwise be due to the state, except that the 694
daily license fee as provided in s. 550.0951(1) and the breaks 695
for the promotional trust funds as provided in s. 550.2625(3), 696
(4), (5), (7), and (8) shall be paid to the commission. All 697
other revenues from the charity racing performance, including 698
the commissions, breaks, and admissions and the revenues from 699
parking, programs, and concessions, shall be included in the 700
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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
total of all profits. 701
Section 18. For the purpose of incorporating the amendment 702
made by this act to section 550.0951, Florida Statutes, in 703
references thereto, subsection (2) of section 550.09511, Florida 704
Statutes, is reenacted to read: 705
550.09511 Jai alai taxes; abandoned interest in a permit 706
for nonpayment of taxes. — 707
(2) Notwithstanding the provisions of s. 550.0951(3)(b), 708
wagering on live jai alai performances shall be subject to the 709
following taxes: 710
(a)1. The tax on handle per performance for live jai alai 711
performances is 4.25 percent of handle per performance. However , 712
when the live handle of a permitholder during the preceding 713
state fiscal year was less than $15 million, the tax shall be 714
paid on the handle in excess of $30,000 per performance per day. 715
2. The tax rate shall be applicable only until the 716
requirements of paragraph (b) are met. 717
(b) At such time as the total of admissions tax, daily 718
license fee, and tax on handle for live jai alai performances 719
paid to the commission by a permitholder during the current 720
state fiscal year exceeds the total state tax revenu es from 721
wagering on live jai alai performances paid or due by the 722
permitholder in fiscal year 1991 -1992, the permitholder shall 723
pay tax on handle for live jai alai performances at a rate of 724
2.55 percent of the handle per performance for the remainder of 725
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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 current state fiscal year. For purposes of this section, 726
total state tax revenues on live jai alai wagering in fiscal 727
year 1991-1992 shall include any admissions tax, tax on handle, 728
surtaxes on handle, and daily license fees. 729
(c) If no tax on handle fo r live jai alai performances 730
were paid to the commission by a jai alai permitholder during 731
the 1991-1992 state fiscal year, then at such time as the total 732
of admissions tax, daily license fee, and tax on handle for live 733
jai alai performances paid to the co mmission by a permitholder 734
during the current state fiscal year exceeds the total state tax 735
revenues from wagering on live jai alai performances paid or due 736
by the permitholder in the last state fiscal year in which the 737
permitholder conducted a full schedu le of live games, the 738
permitholder shall pay tax on handle for live jai alai 739
performances at a rate of 3.3 percent of the handle per 740
performance for the remainder of the current state fiscal year. 741
For purposes of this section, total state tax revenues on l ive 742
jai alai wagering shall include any admissions tax, tax on 743
handle, surtaxes on handle, and daily license fees. This 744
paragraph shall take effect July 1, 1993. 745
(d) A permitholder who obtains a new permit issued by the 746
commission subsequent to the 1991 -1992 state fiscal year and a 747
permitholder whose permit has been converted to a jai alai 748
permit under the provisions of this chapter, shall, at such time 749
as the total of admissions tax, daily license fee, and tax on 750
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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
handle for live jai alai performances paid to the commission by 751
the permitholder during the current state fiscal year exceeds 752
the average total state tax revenues from wagering on live jai 753
alai performances for the first 3 consecutive jai alai seasons 754
paid to or due the commission by the permitholder and during 755
which the permitholder conducted a full schedule of live games, 756
pay tax on handle for live jai alai performances at a rate of 757
3.3 percent of the ha ndle per performance for the remainder of 758
the current state fiscal year. 759
(e) The payment of taxes pursuant to paragraphs (b), (c), 760
and (d) shall be calculated and commence beginning the day in 761
which the permitholder is first entitled to the reduced rate 762
specified in this section and the report of taxes required by s. 763
550.0951(5) is submitted to the commission. 764
(f) A jai alai permitholder paying taxes under this 765
section shall retain the breaks and pay an amount equal to the 766
breaks as special prize awards which shall be in addition to the 767
regular contracted prize money paid to jai alai players at the 768
permitholder's facility. Payment of the special prize money 769
shall be made during the permitholder's current meet. 770
(g) For purposes of this section, "handle" shall have the 771
same meaning as in s. 550.0951, and shall not include handle 772
from intertrack wagering. 773
Section 19. For the purpose of incorporating the amendment 774
made by this act to section 550.0951, Florida Statutes, in a 775
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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
reference thereto, subsection (4) of section 550.09512, Florida 776
Statutes, is reenacted to read: 777
550.09512 Harness horse taxes; abandoned interest in a 778
permit for nonpayment of taxes. — 779
(4) In the event that a court of competent jurisdiction 780
determines any of the provisions of this section to be 781
unconstitutional, it is the intent of the Legislature that the 782
provisions contained in this section shall be null and void and 783
that the provisions of s. 550.0951 shall apply to all harness 784
horse permitholders beginning on the date of such jud icial 785
determination. To this end, the Legislature declares that it 786
would not have enacted any of the provisions of this section 787
individually and, to that end, expressly finds them not to be 788
severable. 789
Section 20. For the purpose of incorporating the am endment 790
made by this act to section 550.0951, Florida Statutes, in 791
references thereto, subsection (1) and paragraph (e) of 792
subsection (2) of section 550.09514, Florida Statutes, are 793
reenacted to read: 794
550.09514 Greyhound dogracing taxes; purse requiremen ts.— 795
(1) Wagering on greyhound racing is subject to a tax on 796
handle for live greyhound racing as specified in s. 550.0951(3). 797
However, each permitholder shall pay no tax on handle until such 798
time as this subsection has resulted in a tax savings per state 799
fiscal year of $360,000. Thereafter, each permitholder shall pay 800
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the tax as specified in s. 550.0951(3) on all handle for the 801
remainder of the permitholder's current race meet. For the three 802
permitholders that conducted a full schedule of live racing in 803
1995, and are closest to another state that authorizes greyhound 804
pari-mutuel wagering, the maximum tax savings per state fiscal 805
year shall be $500,000. The provisions of this subsection 806
relating to tax exemptions shall not apply to any charity or 807
scholarship performances conducted pursuant to s. 550.0351. 808
(2) 809
(e) In addition to the purse requirements of paragraphs 810
(a)-(c), each greyhound permitholder shall pay as purses an 811
amount equal to one-third of the amount of the tax reduction on 812
live and simulcast handle applicable to such permitholder as a 813
result of the reductions in tax rates provided by this act 814
through the amendments to s. 550.0951(3). With respect to 815
intertrack wagering when the host and guest tracks are greyhound 816
permitholders not within the s ame market area, an amount equal 817
to the tax reduction applicable to the guest track handle as a 818
result of the reduction in tax rate provided by this act through 819
the amendment to s. 550.0951(3) shall be distributed to the 820
guest track, one-third of which amount shall be paid as purses 821
at the guest track. However, if the guest track is a greyhound 822
permitholder within the market area of the host or if the guest 823
track is not a greyhound permitholder, an amount equal to such 824
tax reduction applicable to the guest track handle shall be 825
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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
retained by the host track, one -third of which amount shall be 826
paid as purses at the host track. These purse funds shall be 827
disbursed in the week received if the permitholder conducts at 828
least one live performance during that week. If the permitholder 829
does not conduct at least one live performance during the week 830
in which the purse funds are received, the purse funds shall be 831
disbursed weekly during the permitholder's next race meet in an 832
amount determined by dividing the purse amount by the number of 833
performances approved for the permitholder pursuant to its 834
annual license, and multiplying that amount by the number of 835
performances conducted each week. The commission shall conduct 836
audits necessary to ensure compliance with this paragrap h. 837
Section 21. For the purpose of incorporating the amendment 838
made by this act to section 550.0951, Florida Statutes, in a 839
reference thereto, subsection (3) of section 550.09516, Florida 840
Statutes, is reenacted to read: 841
550.09516 Credit for eligible p ermitholders conducting 842
thoroughbred racing. — 843
(3) Beginning July 1, 2023, and each July 1 thereafter, 844
each permitholder granted a credit pursuant to this section may 845
apply the credit to the taxes and fees due under ss. 550.0951, 846
550.09515, and 550.3551(3 ), less any credit received by the 847
permitholder under s. 550.09515(6), and less the amount of state 848
taxes that would otherwise be due to the state for the conduct 849
of charity day performances under s. 550.0351(4). The unused 850
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portion of the credit may be car ried forward and applied each 851
month as taxes and fees become due. Any unused credit remaining 852
at the end of a fiscal year expires and may not be used. 853
Section 22. For the purpose of incorporating the amendment 854
made by this act to section 550.0951, Flor ida Statutes, in a 855
reference thereto, subsection (1) of section 550.135, Florida 856
Statutes, is reenacted to read: 857
550.135 Division of moneys derived under this law. —All 858
moneys that are deposited with the Chief Financial Officer to 859
the credit of the Pari -mutuel Wagering Trust Fund shall be 860
distributed as follows: 861
(1) The daily license fee revenues collected pursuant to 862
s. 550.0951(1) shall be used to fund the operating cost of the 863
commission; however, other collections in the Pari -mutuel 864
Wagering Trust Fund may also be used to fund the operation of 865
the commission in accordance with authorized appropriations. 866
Section 23. For the purpose of incorporating the amendment 867
made by this act to section 550.0951, Florida Statutes, in 868
references thereto, subsecti on (2) of section 550.1625, Florida 869
Statutes, is reenacted to read: 870
550.1625 Dogracing; taxes. — 871
(2) A permitholder that conducts a dograce meet under this 872
chapter must pay the daily license fee, the admission tax, the 873
breaks tax, and the tax on pari -mutuel handle as provided in s. 874
550.0951 and is subject to all penalties and sanctions provided 875
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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
in s. 550.0951(6). 876
Section 24. For the purpose of incorporating the amendment 877
made by this act to section 550.0951, Florida Statutes, in 878
references thereto, s ubsections (3) through (6) of section 879
550.26352, Florida Statutes, are reenacted to read: 880
550.26352 Breeders' Cup Meet; pools authorized; conflicts; 881
taxes; credits; transmission of races; rules; application. — 882
(3) If the permitholder conducting the Bree ders' Cup Meet 883
is located within 35 miles of one or more permitholders 884
scheduled to conduct a thoroughbred race meet on any of the 3 885
days of the Breeders' Cup Meet, then operation on any of those 3 886
days by the other permitholders is prohibited. As compensa tion 887
for the loss of racing days caused thereby, such operating 888
permitholders shall receive a credit against the taxes otherwise 889
due and payable to the state under ss. 550.0951 and 550.09515. 890
This credit shall be in an amount equal to the operating loss 891
determined to have been suffered by the operating permitholders 892
as a result of not operating on the prohibited racing days, but 893
shall not exceed a total of $950,000. The determination of the 894
amount to be credited shall be made by the commission upon 895
application by the operating permitholder. The tax credits 896
provided in this subsection shall not be available unless an 897
operating permitholder is required to close a bona fide meet 898
consisting in part of no fewer than 10 scheduled performances in 899
the 15 days immediately preceding or 10 scheduled performances 900
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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
in the 15 days immediately following the Breeders' Cup Meet. 901
Such tax credit shall be in lieu of any other compensation or 902
consideration for the loss of racing days. There shall be no 903
replacement or makeup of an y lost racing days. 904
(4) Notwithstanding any provision of ss. 550.0951 and 905
550.09515, the permitholder conducting the Breeders' Cup Meet 906
shall pay no taxes on the handle included within the pari -mutuel 907
pools of said permitholder during the Breeders' Cup M eet. 908
(5) The permitholder conducting the Breeders' Cup Meet 909
shall receive a credit against the taxes otherwise due and 910
payable to the state under ss. 550.0951 and 550.09515 generated 911
during said permitholder's next ensuing regular thoroughbred 912
race meet. This credit shall be in an amount not to exceed 913
$950,000 and shall be utilized by the permitholder to pay the 914
purses offered by the permitholder during the Breeders' Cup Meet 915
in excess of the purses which the permitholder is otherwise 916
required by law to p ay. The amount to be credited shall be 917
determined by the commission upon application of the 918
permitholder which is subject to audit by the commission. 919
(6) The permitholder conducting the Breeders' Cup Meet 920
shall receive a credit against the taxes otherwis e due and 921
payable to the state under ss. 550.0951 and 550.09515 generated 922
during said permitholder's next ensuing regular thoroughbred 923
race meet. This credit shall be in an amount not to exceed 924
$950,000 and shall be utilized by the permitholder for such 925
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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
capital improvements and extraordinary expenses as may be 926
necessary for operation of the Breeders' Cup Meet. The amount to 927
be credited shall be determined by the commission upon 928
application of the permitholder which is subject to audit by the 929
commission. 930
Section 25. For the purpose of incorporating the amendment 931
made by this act to section 550.0951, Florida Statutes, in 932
references thereto, subsection (4) of section 550.375, Florida 933
Statutes, is reenacted to read: 934
550.375 Operation of certain harness tra cks.— 935
(4) The permitholder conducting a harness horse race meet 936
must pay the daily license fee, the admission tax, the tax on 937
breaks, and the tax on pari -mutuel handle provided in s. 938
550.0951 and is subject to all penalties and sanctions provided 939
in s. 550.0951(6). 940
Section 26. Except as otherwise expressly provided in this 941
act and except for this section, which shall take effect upon 942
this act becoming a law, this act shall take effect July 1, 943
2024. 944