Florida Senate - 2024 SB 804 By Senator Hutson 7-00359D-24 2024804__ 1 A bill to be entitled 2 An act relating to gaming permits; creating s. 16.717, 3 F.S.; providing penalties for persons who falsely 4 swear on an application for, or a renewal of, a 5 license submitted to the Florida Gaming Control 6 Commission; creating s. 16.718, F.S.; requiring 7 applicants for licenses and licensees to notify the 8 commission of certain contact information and of any 9 change in such contact information and providing 10 penalties for failure to comply; providing that 11 delivery of correspondence to the licensees or 12 applicants e-mail or mailing address on record with 13 the commission constitutes sufficient notice for 14 official communications, including administrative 15 complaints or other documents setting forth intended 16 or final agency action; amending s. 550.01215, F.S.; 17 revising the timeframe during which a permitholder is 18 required to annually file an application for an 19 operating license for a pari-mutuel facility during 20 the next state fiscal year; revising the date by which 21 the commission is required to issue such license; 22 authorizing, rather than requiring, the commission to 23 take into consideration the impact of such change on 24 state revenues when determining whether to change a 25 performance date; making technical changes; amending 26 s. 550.0951, F.S.; removing a specified tax credit for 27 greyhound permitholders; making technical changes; 28 reenacting and amending s. 550.09515, F.S.; removing 29 obsolete language; amending s. 550.105, F.S.; 30 expanding the commissions authority to deny, revoke, 31 suspend, or place conditions on certain licenses; 32 authorizing the commission to take such action when a 33 person has been subject to a provisional suspension or 34 period of ineligibility imposed by the federal 35 Horseracing Integrity and Safety Authority related to 36 the finding of a prohibited substance in an animals 37 hair or bodily fluids; providing an appeals process 38 for a licensee who has been summarily suspended; 39 providing a standard of review for the commission for 40 such appeals; amending s. 550.125, F.S.; revising 41 requirements for maintaining certain financial records 42 and applying such requirements to all, rather than 43 specified, pari-mutuel wagering permitholders; 44 repealing s. 550.1647, F.S., relating to greyhound 45 racing permitholders unclaimed tickets and breaks; 46 amending s. 550.505, F.S.; revising the timeframe for 47 nonwagering permitholders to apply for a nonwagering 48 license; requiring permitholders to demonstrate that 49 locations designated for nonwagering horseracing are 50 available for such use; revising the date by which the 51 commission is required to issue certain nonwagering 52 licenses; authorizing the commission to extend a 53 certain nonwagering license for a specified timeframe; 54 amending s. 551.104, F.S.; removing obsolete language; 55 requiring audits of licensees receipts and 56 distributions of slot machine revenues to be conducted 57 by a certified public accountant licensed under ch. 58 473, F.S.; revising the timeframe within which the 59 audit may be filed with the commission; amending s. 60 551.107, F.S.; authorizing the waiver of required 61 action on the part of the commission under certain 62 circumstances; reenacting ss. 212.04(2)(c), 63 550.0351(4), 550.09511(2), 550.09512(4), 550.09514(1) 64 and (2)(e), 550.09516(3), 550.135(1), 550.1625(2), 65 550.3551(2)(b), (3)(c), and (4), 550.26352(3)-(6), and 66 550.375(4), F.S., relating to admissions taxes and 67 rates, charity racing days, jai alai taxes, harness 68 horse taxes, greyhound dogracing taxes and purse 69 requirements, thoroughbred racing permitholders, daily 70 licensing fees collected from pari-mutuel racing, 71 dogracing taxes, transmitting racing and jai alai 72 information and commingling pari-mutuel pools, 73 authorizing Breeders Cup Meet pools, and operating 74 certain harness tracks, respectively, to incorporate 75 the amendment made to s. 550.0951, F.S., in references 76 thereto; providing an effective date. 77 78 Be It Enacted by the Legislature of the State of Florida: 79 80 Section 1.Section 16.717, Florida Statutes, is created to 81 read: 82 16.717Florida Gaming Control Commission; penalties for 83 false oath or affirmation of applicants for licensure; 84 licensees.Any person who submits an application for a license 85 to the commission, or any person issued a license or renewal by 86 the commission in response to an application, and upon which 87 application the person signing under oath or affirmation has 88 falsely sworn to a material statement, including, but not 89 limited to, the criminal history of the applicant or licensee, 90 is subject to denial of his or her application or to suspension 91 or revocation of his or her license, and is subject to any other 92 penalties provided by law. 93 Section 2.Section 16.718, Florida Statutes, is created to 94 read: 95 16.718Florida Gaming Control Commission; notification of 96 applicants or licensees addresses and place of employment; 97 service. 98 (1)Each applicant for a license with the commission and 99 each licensee of the commission is responsible for notifying the 100 commission in writing of the applicants or licensees current 101 mailing address, e-mail address, and place of employment. An 102 applicants failure to notify the commission constitutes a 103 violation of this section, and the applicants application may 104 be denied. A licensees failure to notify the commission of any 105 change to the e-mail or mailing address of record constitutes a 106 violation of this section, and the licensee may be disciplined 107 by the commission as described in s. 550.0251(10). 108 (2)Notwithstanding any provision of law to the contrary, 109 service by e-mail to an applicants or licensees e-mail address 110 of record with the commission constitutes sufficient notice to 111 the applicant or licensee for any official communication. The 112 commission may, in its discretion, provide service for any 113 official communication by regular mail to an applicants or 114 licensees last known mailing address. The commission is not 115 required to provide service by both e-mail and regular mail. 116 (3)Notwithstanding any provision of law to the contrary, 117 when an administrative complaint or other document setting forth 118 intended or final agency action is to be served on an applicant 119 or a licensee, the commission is only required to provide 120 service by e-mail to the applicants or licensees e-mail 121 address on record with the commission. E-mail service 122 constitutes sufficient notice to the person or persons upon whom 123 an administrative complaint or any other document setting forth 124 intended or final agency action is served. The commission may, 125 in its discretion, provide service of an administrative 126 complaint or any other documents setting forth intended or final 127 agency action by regular mail to an applicants or licensees 128 last known mailing address. The commission is not required to 129 provide service by both e-mail and regular mail. 130 Section 3.Subsections (1) and (3) of section 550.01215, 131 Florida Statutes, are amended to read: 132 550.01215License application; periods of operation; 133 license fees; bond. 134 (1)Each permitholder shall annually, during the period 135 between January December 15 and February January 4, file in 136 writing with the commission its application for an operating 137 license for a pari-mutuel facility for the conduct of pari 138 mutuel wagering during the next state fiscal year, including 139 intertrack and simulcast race wagering. Each application for 140 live performances must specify the number, dates, and starting 141 times of all live performances that the permitholder intends to 142 conduct. It must also specify which performances will be 143 conducted as charity or scholarship performances. 144 (a)Each application for an operating license also must 145 include: 146 1.For each permitholder, whether the permitholder intends 147 to accept wagers on intertrack or simulcast events. 148 2.For each permitholder that elects to operate a cardroom, 149 the dates and periods of operation the permitholder intends to 150 operate the cardroom. 151 3.For each thoroughbred racing permitholder that elects to 152 receive or rebroadcast out-of-state races, the dates for all 153 performances that the permitholder intends to conduct. 154 (b)1.A greyhound permitholder may not conduct live racing. 155 A jai alai permitholder, harness horse racing permitholder, or 156 quarter horse racing permitholder may elect not to conduct live 157 racing or games. A thoroughbred permitholder must conduct live 158 racing. A greyhound permitholder, jai alai permitholder, harness 159 horse racing permitholder, or quarter horse racing permitholder 160 that does not conduct live racing or games retains its permit; 161 is a pari-mutuel facility as defined in s. 550.002(23); if such 162 permitholder has been issued a slot machine license, the 163 facility where such permit is located remains an eligible 164 facility as defined in s. 551.102(4), continues to be eligible 165 for a slot machine license pursuant to s. 551.104(3), and is 166 exempt from ss. 551.104(4)(c) and (10) and 551.114(2); is 167 eligible, but not required, to be a guest track and, if the 168 permitholder is a harness horse racing permitholder, to be a 169 host track for purposes of intertrack wagering and simulcasting 170 pursuant to ss. 550.3551, 550.615, 550.625, and 550.6305; and 171 remains eligible for a cardroom license. 172 2.A permitholder or licensee may not conduct live 173 greyhound racing or dogracing in connection with any wager for 174 money or any other thing of value in the state. The commission 175 may deny, suspend, or revoke any permit or license under this 176 chapter if a permitholder or licensee conducts live greyhound 177 racing or dogracing in violation of this subparagraph. In 178 addition to, or in lieu of, denial, suspension, or revocation of 179 such permit or license, the commission may impose a civil 180 penalty of up to $5,000 against the permitholder or licensee for 181 a violation of this subparagraph. All penalties imposed and 182 collected must be deposited with the Chief Financial Officer to 183 the credit of the General Revenue Fund. 184 (c)Permitholders may amend their applications through 185 February 28. 186 (d)Notwithstanding any other provision of law, other than 187 a permitholder issued a permit pursuant to s. 550.3345, a pari 188 mutuel permitholder may not be issued an operating license for 189 the conduct of pari-mutuel wagering, slot machine gaming, or the 190 operation of a cardroom if the permitholder did not hold an 191 operating license for the conduct of pari-mutuel wagering for 192 fiscal year 2020-2021. This paragraph does not apply to a 193 purchaser, transferee, or assignee holding a valid permit for 194 the conduct of pari-mutuel wagering approved pursuant to s. 195 550.054(15)(a). 196 (3)The commission shall issue each license no later than 197 April March 15. Each permitholder shall operate all performances 198 at the date and time specified on its license. The commission 199 shall have the authority to approve minor changes in racing 200 dates after a license has been issued. The commission may 201 approve changes in performance racing dates after a license has 202 been issued when there is no objection from any operating 203 permitholder that is conducting live racing or games and that is 204 located within 50 miles of the permitholder requesting the 205 changes in operating dates. In the event of an objection, the 206 commission shall approve or disapprove the change in operating 207 dates based upon the impact on operating permitholders located 208 within 50 miles of the permitholder requesting the change in 209 operating dates. In making the determination to change 210 performance racing dates, the commission may shall take into 211 consideration the impact of such changes on state revenues. 212 Section 4.Subsection (1), paragraph (b) of subsection (3), 213 and subsection (5) of section 550.0951, Florida Statutes, are 214 amended to read: 215 550.0951Payment of daily license fee and taxes; 216 penalties. 217 (1)DAILY LICENSE FEE. 218 (a)Each person engaged in the business of conducting race 219 meetings or jai alai games under this chapter, hereinafter 220 referred to as the permitholder, licensee, or permittee, 221 shall pay to the commission, for the use of the commission, a 222 daily license fee on each live or simulcast pari-mutuel event of 223 $100 for each horserace and $80 for each dograce and $40 for 224 each jai alai game conducted at a racetrack or fronton licensed 225 under this chapter. The In addition to the tax exemption 226 specified in s. 550.09514(1) of $360,000 or $500,000 per 227 greyhound permitholder per state fiscal year, each greyhound 228 permitholder shall receive in the current state fiscal year a 229 tax credit equal to the number of live greyhound races conducted 230 in the previous state fiscal year times the daily license fee 231 specified for each dograce in this subsection applicable for the 232 previous state fiscal year. This tax credit and the exemption in 233 s. 550.09514(1) applies shall be applicable to any tax imposed 234 by this chapter or the daily license fees imposed by this 235 chapter except during any charity or scholarship performances 236 conducted pursuant to s. 550.0351. Each permitholder shall pay 237 daily license fees not to exceed $500 per day on any simulcast 238 races or games on which such permitholder accepts wagers 239 regardless of the number of out-of-state events taken or the 240 number of out-of-state locations from which such events are 241 taken. This license fee shall be deposited with the Chief 242 Financial Officer to the credit of the Pari-mutuel Wagering 243 Trust Fund. 244 (b)Each permitholder that cannot utilize the full amount 245 of the exemption of $360,000 or $500,000 provided in s. 246 550.09514(1) or the daily license fee credit provided in this 247 section may, after notifying the commission in writing, elect 248 once per state fiscal year on a form provided by the commission 249 to transfer such exemption or credit or any portion thereof to 250 any greyhound permitholder which acts as a host track to such 251 permitholder for the purpose of intertrack wagering. Once an 252 election to transfer such exemption or credit is filed with the 253 commission, it shall not be rescinded. The commission shall 254 disapprove the transfer when the amount of the exemption or 255 credit or portion thereof is unavailable to the transferring 256 permitholder or when the permitholder who is entitled to 257 transfer the exemption or credit or who is entitled to receive 258 the exemption or credit owes taxes to the state pursuant to a 259 deficiency letter or administrative complaint issued by the 260 commission. Upon approval of the transfer by the commission, the 261 transferred tax exemption or credit is shall be effective for 262 the first performance of the next payment period as specified in 263 subsection (5). The exemption or credit transferred to such host 264 track may be applied by such host track against any taxes 265 imposed by this chapter or daily license fees imposed by this 266 chapter. The greyhound permitholder host track to which such 267 exemption or credit is transferred shall reimburse such 268 permitholder the exact monetary value of such transferred 269 exemption or credit as actually applied against the taxes and 270 daily license fees of the host track. The commission shall 271 ensure that all transfers of exemption or credit are made in 272 accordance with this subsection and has shall have the authority 273 to adopt rules to ensure the implementation of this section. 274 (3)TAX ON HANDLE.Each permitholder shall pay a tax on 275 contributions to pari-mutuel pools, the aggregate of which is 276 hereinafter referred to as handle, on races or games conducted 277 by the permitholder. The tax is imposed daily and is based on 278 the total contributions to all pari-mutuel pools conducted 279 during the daily performance. If a permitholder conducts more 280 than one performance daily, the tax is imposed on each 281 performance separately. 282 (b)1.The tax on handle for dogracing is 5.5 percent of the 283 handle, except that for live charity performances held pursuant 284 to s. 550.0351, and for intertrack wagering on such charity 285 performances at a guest greyhound track within the market area 286 of the host, the tax is 7.6 percent of the handle. 287 2.The tax on handle for jai alai is 7.1 percent of the 288 handle. 289 (5)PAYMENT AND DISPOSITION OF FEES AND TAXES.Payments 290 imposed by this section must shall be paid to the commission. 291 The commission shall deposit these sums with the Chief Financial 292 Officer, to the credit of the Pari-mutuel Wagering Trust Fund, 293 hereby established. The permitholder shall remit to the 294 commission payment for the daily license fee, the admission tax, 295 the tax on handle, and the breaks tax. Such payments shall be 296 remitted by 3 p.m. Wednesday of each week for taxes imposed and 297 collected for the preceding week ending on Sunday. Beginning on 298 July 1, 2012, such payments must shall be remitted by 3 p.m. on 299 the 5th day of each calendar month for taxes imposed and 300 collected for the preceding calendar month. If the 5th day of 301 the calendar month falls on a weekend, payments must shall be 302 remitted by 3 p.m. the first Monday following the weekend. 303 Permitholders shall file a report under oath by the 5th day of 304 each calendar month for all taxes remitted during the preceding 305 calendar month. Such payments must shall be accompanied by a 306 report under oath showing the total of all admissions, the pari 307 mutuel wagering activities for the preceding calendar month, and 308 such other information as may be prescribed by the commission. 309 Section 5.Subsection (7) of section 550.09515, Florida 310 Statutes, is amended, and subsection (4) of that section is 311 reenacted for the purpose of incorporating the amendment made by 312 this act to section 550.0951, Florida Statutes, to read: 313 550.09515Thoroughbred horse taxes; abandoned interest in a 314 permit for nonpayment of taxes. 315 (4)In the event that a court of competent jurisdiction 316 determines any of the provisions of this section to be 317 unconstitutional, it is the intent of the Legislature that the 318 provisions contained in this section shall be null and void and 319 that the provisions of s. 550.0951 shall apply to all 320 thoroughbred horse permitholders beginning on the date of such 321 judicial determination. To this end, the Legislature declares 322 that it would not have enacted any of the provisions of this 323 section individually and, to that end, expressly finds them not 324 to be severable. 325 (7)If a thoroughbred permitholder fails to operate all 326 performances on its 2001-2002 license, failure to pay tax on 327 handle for a full schedule of live races for those performances 328 in the 2001-2002 fiscal year does not constitute failure to pay 329 taxes on handle for a full schedule of live races in a fiscal 330 year for the purposes of subsection (3). This subsection may not 331 be construed as forgiving a thoroughbred permitholder from 332 paying taxes on performances conducted at its facility pursuant 333 to its 2001-2002 license other than for failure to operate all 334 performances on its 2001-2002 license. This subsection expires 335 July 1, 2003. 336 Section 6.Paragraphs (a) and (c) of subsection (5) of 337 section 550.105, Florida Statutes, are amended, and paragraph 338 (g) is added to that subsection, to read: 339 550.105Occupational licenses of racetrack employees; fees; 340 denial, suspension, and revocation of license; penalties and 341 fines. 342 (5)(a)The commission may do the following, if the state 343 racing commission or racing authority of such other state or 344 jurisdiction extends to the commission reciprocal courtesy to 345 maintain the disciplinary control: 346 1.Deny a license to or revoke, suspend, or place 347 conditions upon or restrictions on a license of any person who 348 has been refused a license by any other state racing commission 349 or racing authority or has been subject to a provisional 350 suspension or period of ineligibility by the federal Horseracing 351 Integrity and Safety Authority (HISA), or another such authority 352 designated by the Federal Trade Commission.; 353 2.Deny, suspend, or place conditions on a license of any 354 person who is under suspension, or has unpaid fines in another 355 jurisdiction, or is subject to a provisional suspension or 356 period of ineligibility under HISA related to the finding of a 357 prohibited substance in an animals hair or bodily fluids. Any 358 suspension imposed pursuant to this subparagraph expires on the 359 date that the provisional suspension or period of ineligibility 360 imposed by HISA expires.; 361 362 if the state racing commission or racing authority of such other 363 state or jurisdiction extends to the commission reciprocal 364 courtesy to maintain the disciplinary control. 365 (c)The commission may deny, declare ineligible, or revoke 366 any occupational license if the applicant for such license has 367 been convicted of a felony or misdemeanor in this state, in any 368 other state, or under the laws of the United States, if such 369 felony or misdemeanor is related to gambling or bookmaking, as 370 contemplated in s. 849.25, or involves cruelty to animals. If 371 the applicant establishes that she or he is of good moral 372 character, that she or he has been rehabilitated, and that the 373 crime she or he was convicted of is not related to pari-mutuel 374 wagering and is not a capital offense, the restrictions 375 excluding offenders may be waived by the director of the 376 commission. 377 (g)If an occupational license is summarily suspended under 378 this subsection, the commission must offer the licensee a 379 postsuspension hearing within 72 hours after commencement of the 380 suspension. The occupational licensee has the burden of proving 381 by clear and convincing evidence that she or he is not subject 382 to a provisional suspension or period of ineligibility imposed 383 by HISA. The standard of review for the commission under this 384 paragraph is whether the commissions action was an abuse of its 385 discretion. 386 Section 7.Paragraph (a) of subsection (2) of section 387 550.125, Florida Statutes, is amended to read: 388 550.125Uniform reporting system; bond requirement. 389 (2)(a)Each permitholder issued an operating license that 390 conducts race meetings or jai alai exhibitions under this 391 chapter shall keep records that clearly show the total number of 392 admissions and the total amount of money contributed to each 393 pari-mutuel pools, cardroom gross receipts, and slot machine 394 revenues on each race or exhibition separately and the amount of 395 money received daily from admission fees and, within 120 days 396 after the end of its fiscal year, shall submit to the commission 397 a complete annual report of its accounts, audited by a certified 398 public accountant licensed to practice in the state. 399 Section 8.Section 550.1647, Florida Statutes, is repealed. 400 Section 9.Subsection (3) of section 550.505, Florida 401 Statutes, is amended to read: 402 550.505Nonwagering 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 applies 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 license 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 the permit. 426 Section 10.Paragraph (b) of subsection (4) and subsection 427 (8) of section 551.104, Florida Statutes, are amended to read: 428 551.104License 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 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 permitholders pari-mutuel 453 meet. 454 Section 11.Paragraph (b) of subsection (6) of section 455 551.107, Florida Statutes, is amended to read: 456 551.107Slot machine occupational license; findings; 457 application; fee. 458 (6) 459 (b)The commission may deny, revoke, or refuse to renew any 460 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 the 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 section 550.0951, Florida Statutes, in 472 references thereto, paragraph (c) of subsection (2) of section 473 212.04, Florida Statutes, is reenacted to read: 474 212.04Admissions tax; rate, procedure, enforcement. 475 (2) 476 (c)The taxes imposed by this section shall be collected in 477 addition to the admission tax collected pursuant to s. 550.0951, 478 but the amount collected under s. 550.0951 shall not be subject 479 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: 484 550.0351Charity 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 funds 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, shall 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: 500 550.09511Jai 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 handle 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 jai 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 admissions tax, tax on handle, 523 surtaxes on handle, and daily license fees. 524 (c)If no tax on handle for live jai alai performances were 525 paid to the commission by a jai alai permitholder during the 526 1991-1992 state fiscal year, then at such time as the total of 527 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 remainder 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 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 reduced 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 section 560 shall retain the breaks and pay an amount equal to the breaks as 561 special prize awards which shall be in addition to the regular 562 contracted prize money paid to jai alai players at the 563 permitholders facility. Payment of the special prize money 564 shall be made during the permitholders 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, subsection (4) of section 550.09512, Florida 571 Statutes, is reenacted to read: 572 550.09512Harness horse taxes; abandoned interest in a 573 permit for nonpayment of taxes. 574 (4)In the event that a court of competent jurisdiction 575 determines any of the provisions of 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 such 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 586 references thereto, subsection (1) and paragraph (e) of 587 subsection (2) of section 550.09514, Florida Statutes, are 588 reenacted to read: 589 550.09514Greyhound dogracing taxes; purse requirements. 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 per 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 permitholders current race meet. For the three 597 permitholders that conducted a full schedule of live racing in 598 1995, and are closest to another state that authorizes greyhound 599 pari-mutuel wagering, the maximum tax savings per state fiscal 600 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 within 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 week. If the permitholder 624 does not conduct at least one live performance during the week 625 in which the purse funds are received, the purse funds shall be 626 disbursed weekly during the permitholders 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 paragraph. 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: 636 550.09516Credit for eligible 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 550.0951, Florida Statutes, in a 650 reference thereto, subsection (1) of section 550.135, Florida 651 Statutes, is reenacted to read: 652 550.135Division 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 s. 657 550.0951(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 663 references thereto, subsection (2) of section 550.1625, Florida 664 Statutes, is reenacted to read: 665 550.1625Dogracing; 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 673 references thereto, paragraph (b) of subsection (2), paragraph 674 (c) of subsection (3), and subsection (4) of section 550.3551, 675 Florida Statutes, are reenacted to read: 676 550.3551Transmission 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 betting 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 receive 692 broadcasts of horseraces conducted at other horse racetracks 693 located outside this state at the racetrack enclosure of the 694 licensee during its racing meet. 695 (c)All forms of pari-mutuel wagering are allowed 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. Section 700 550.2625(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 contrary 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 for 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 716 references thereto, subsections (3) through (6) of section 717 550.26352, Florida Statutes, are reenacted to read: 718 550.26352Breeders 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 more 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 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 permitholders 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 provision 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 Cup 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 permitholders next ensuing regular thoroughbred 750 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 permitholders 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 be 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 amendment 769 made by this act to section 550.0951, Florida Statutes, in 770 references thereto, subsection (4) of section 550.375, Florida 771 Statutes, is reenacted to read: 772 550.375Operation of certain harness tracks. 773 (4)The permitholder conducting a harness horse race meet 774 must pay the daily license fee, the admission tax, the tax on 775 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 effect July 1, 2024.