Florida Senate - 2024 SB 804 By Senator Hutson 7-00359D-24 2024804__ Page 1 of 27 CODING: Words stricken are deletions; words underlined are additions. A bill to be entitled 1

An act relating to gaming permits; creating s. 16.717, 2 F.S.; providing penalties for persons who falsely 3 swear on an application for, or a renewal of, a 4 license submitted to the Florida Gaming Control 5 Commission; creating s. 16.718, F.S.; requiring 6 applicants for licenses and licensees to notify the 7 commission of certain contact information and of any 8 change in such contact information and providing 9 penalties for failure to comply; providing that 10 delivery of correspondence to the licensee’s or 11 applicant’s e-mail or mailing address on record with 12 the commission constitutes sufficient notice for 13 official communications, including administrative 14 complaints or other documents setting forth intended 15 or final agency action; amending s. 550.01215, F.S.; 16 revising the timeframe during which a permitholder is 17 required to annually file an application for an 18 operating license for a pari-mutuel facility during 19 the next state fiscal year; revising the date by which 20 the commission is required to issue such license; 21 authorizing, rather than requiring, the commission to 22 take into consideration the impact of such change on 23 state revenues when determining whether to change a 24 performance date; making technical changes; amending 25 s. 550.0951, F.S.; removing a specified tax credit for 26 greyhound permitholders; making technical changes; 27 reenacting and amending s. 550.09515, F.S.; removing 28 obsolete language; amending s. 550.105, F.S.; 29

Florida Senate - 2024 SB 804 7-00359D-24 2024804__ Page 2 of 27 CODING: Words stricken are deletions; words underlined are additions. expanding the commission’s authority to deny, revoke, 30 suspend, or place conditions on certain licenses; 31 authorizing the commission to take such action when a 32 person has been subject to a provisional suspension or 33 period of ineligibility imposed by the federal 34 Horseracing Integrity and Safety Authority related to 35 the finding of a prohibited substance in an animal’s 36 hair or bodily fluids; providing an appeals process 37 for a licensee who has been summarily suspended; 38 providing a standard of review for the commission for 39 such appeals; amending s. 550.125, F.S.; revising 40 requirements for maintaining certain financial records 41 and applying such requirements to all, rather than 42 specified, pari-mutuel wagering permitholders; 43 repealing s. 550.1647, F.S., relating to greyhound 44 racing permitholders’ unclaimed tickets and breaks; 45 amending s. 550.505, F.S.; revising the timeframe for 46 nonwagering permitholders to apply for a nonwagering 47 license; requiring permitholders to demonstrate that 48 locations designated for nonwagering horseracing are 49 available for such use; revising the date by which the 50 commission is required to issue certain nonwagering 51 licenses; authorizing the commission to extend a 52 certain nonwagering license for a specified timeframe; 53 amending s. 551.104, F.S.; removing obsolete language; 54 requiring audits of licensees’ receipts and 55 distributions of slot machine revenues to be conducted 56 by a certified public accountant licensed under ch. 57 473, F.S.; revising the timeframe within which the 58

Florida Senate - 2024 SB 804 7-00359D-24 2024804__ Page 3 of 27 CODING: Words stricken are deletions; words underlined are additions. audit may be filed with the commission; amending s. 59 551.107, F.S.; authorizing the waiver of required 60 action on the part of the commission under certain 61 circumstances; reenacting ss. 212.04(2)(c), 62 550.0351(4), 550.09511(2), 550.09512(4), 550.09514(1) 63 and (2)(e), 550.09516(3), 550.135(1), 550.1625(2), 64 550.3551(2)(b), (3)(c), and (4), 550.26352(3)-(6), and 65 550.375(4), F.S., relating to admissions taxes and 66 rates, charity racing days, jai alai taxes, harness 67 horse taxes, greyhound dogracing taxes and purse 68 requirements, thoroughbred racing permitholders, daily 69 licensing fees collected from pari-mutuel racing, 70 dogracing taxes, transmitting racing and jai alai 71 information and commingling pari-mutuel pools, 72 authorizing Breeders’ Cup Meet pools, and operating 73 certain harness tracks, respectively, to incorporate 74 the amendment made to s. 550.0951, F.S., in references 75 thereto; providing an effective date. 76 77 Be It Enacted by the Legislature of the State of Florida: 78 79

Section

Section 16.717, Florida Statutes, is created to 80 read: 81 16.717 Florida Gaming Control Commission; penalties for 82 false oath or affirmation of applicants for licensure; 83 licensees.—Any person who submits an application for a license 84 to the commission, or any person issued a license or renewal by 85 the commission in response to an application, and upon which 86 application the person signing under oath or affirmation has 87

Florida Senate - 2024 SB 804 7-00359D-24 2024804__ Page 4 of 27 CODING: Words stricken are deletions; words underlined are additions. falsely sworn to a material statement, including, but not 88 limited to, the criminal history of the applicant or licensee, 89 is subject to denial of his or her application or to suspension 90 or revocation of his or her license, and is subject to any other 91 penalties provided by law. 92

Section

Section 16.718, Florida Statutes, is created to 93 read: 94 16.718 Florida Gaming Control Commission; notification of 95 applicants’ or licensees’ addresses and place of employment; 96 service.— 97

(1) Each applicant for a license with the commission and 98 each licensee of the commission is responsible for notifying the 99 commission in writing of the applicant’s or licensee’s current 100 mailing address, e-mail address, and place of employment. An 101 applicant’s failure to notify the commission constitutes a 102 violation of this section, and the applicant’s application may 103 be denied. A licensee’s failure to notify the commission of any 104 change to the e-mail or mailing address of record constitutes a 105 violation of this section, and the licensee may be disciplined 106 by the commission as described in s. 550.0251(10). 107

(2) Notwithstanding any provision of law to the contrary, 108 service by e-mail to an applicant’s or licensee’s e-mail address 109 of record with the commission constitutes sufficient notice to 110 the applicant or licensee for any official communication. The 111 commission may, in its discretion, provide service for any 112 official communication by regular mail to an applicant’s or 113 licensee’s last known mailing address. The commission is not 114 required to provide service by both e-mail and regular mail. 115

(3) Notwithstanding any provision of law to the contrary, 116

Florida Senate - 2024 SB 804 7-00359D-24 2024804__ Page 5 of 27 CODING: Words stricken are deletions; words underlined are additions. when an administrative complaint or other document setting forth 117 intended or final agency action is to be served on an applicant 118 or a licensee, the commission is only required to provide 119 service by e-mail to the applicant’s or licensee’s e-mail 120 address on record with the commission.

E-mail service 121 constitutes sufficient notice to the person or persons upon whom 122 an administrative complaint or any other document setting forth 123 intended or final agency action is served. The commission may, 124 in its discretion, provide service of an administrative 125 complaint or any other documents setting forth intended or final 126 agency action by regular mail to an applicant’s or licensee’s 127 last known mailing address. The commission is not required to 128 provide service by both e-mail and regular mail. 129

Section 3. Subsections (1) and (3) of

section 550.01215, 130 Florida Statutes, are amended to read: 131 550.01215 License application; periods of operation; 132 license fees; bond.— 133

(1) Each permitholder shall annually, during the period 134 between January December 15 and February January 4, file in 135 writing with the commission its application for an operating 136 license for a pari-mutuel facility for the conduct of pari-137 mutuel wagering during the next state fiscal year, including 138 intertrack and simulcast race wagering. Each application for 139 live performances must specify the number, dates, and starting 140 times of all live performances that the permitholder intends to 141 conduct. It must also specify which performances will be 142 conducted as charity or scholarship performances. 143 (

a) Each application for an operating license also must 144 include: 145

Florida Senate - 2024 SB 804 7-00359D-24 2024804__ Page 6 of 27 CODING: Words stricken are deletions; words underlined are additions. 1. For each permitholder, whether the permitholder intends 146 to accept wagers on intertrack or simulcast events. 147 2. For each permitholder that elects to operate a cardroom, 148 the dates and periods of operation the permitholder intends to 149 operate the cardroom. 150 3. For each thoroughbred racing permitholder that elects to 151 receive or rebroadcast out-of-state races, the dates for all 152 performances that the permitholder intends to conduct. 153 (b)1.

A greyhound permitholder may not conduct live racing. 154 A jai alai permitholder, harness horse racing permitholder, or 155 quarter horse racing permitholder may elect not to conduct live 156 racing or games. A thoroughbred permitholder must conduct live 157 racing.

A greyhound permitholder, jai alai permitholder, harness 158 horse racing permitholder, or quarter horse racing permitholder 159 that does not conduct live racing or games retains its permit; 160 is a pari-mutuel facility as defined in s. 550.002(23); if such 161 permitholder has been issued a slot machine license, the 162 facility where such permit is located remains an eligible 163 facility as defined in s. 551.102(4), continues to be eligible 164 for a slot machine license pursuant to s. 551.104(3), and is 165 exempt from ss. 551.104(4)(

c) and (10) and 551.114(2); is 166 eligible, but not required, to be a guest track and, if the 167 permitholder is a harness horse racing permitholder, to be a 168 host track for purposes of intertrack wagering and simulcasting 169 pursuant to ss. 550.3551, 550.615, 550.625, and 550.6305; and 170 remains eligible for a cardroom license. 171 2. A permitholder or licensee may not conduct live 172 greyhound racing or dogracing in connection with any wager for 173 money or any other thing of value in the state. The commission 174

Florida Senate - 2024 SB 804 7-00359D-24 2024804__ Page 7 of 27 CODING: Words stricken are deletions; words underlined are additions. may deny, suspend, or revoke any permit or license under this 175

chapter if a permitholder or licensee conducts live greyhound 176 racing or dogracing in violation of this subparagraph. In 177 addition to, or in lieu of, denial, suspension, or revocation of 178 such permit or license, the commission may impose a civil 179 penalty of up to $5,000 against the permitholder or licensee for 180 a violation of this subparagraph. All penalties imposed and 181 collected must be deposited with the Chief Financial Officer to 182 the credit of the General Revenue Fund. 183 (

c) Permitholders may amend their applications through 184 February 28. 185 (

d) Notwithstanding any other provision of law, other than 186 a permitholder issued a permit pursuant to s. 550.3345, a pari-187 mutuel permitholder may not be issued an operating license for 188 the conduct of pari-mutuel wagering, slot machine gaming, or the 189 operation of a cardroom if the permitholder did not hold an 190 operating license for the conduct of pari-mutuel wagering for 191 fiscal year 2020-2021. This paragraph does not apply to a 192 purchaser, transferee, or assignee holding a valid permit for 193 the conduct of pari-mutuel wagering approved pursuant to s. 194 550.054(15)(a). 195

(3) The commission shall issue each license no later than 196 April March 15. Each permitholder shall operate all performances 197 at the date and time specified on its license. The commission 198 shall have the authority to approve minor changes in racing 199 dates after a license has been issued. The commission may 200 approve changes in performance racing dates after a license has 201 been issued when there is no objection from any operating 202 permitholder that is conducting live racing or games and that is 203

Florida Senate - 2024 SB 804 7-00359D-24 2024804__ Page 8 of 27 CODING: Words stricken are deletions; words underlined are additions. located within 50 miles of the permitholder requesting the 204 changes in operating dates. In the event of an objection, the 205 commission shall approve or disapprove the change in operating 206 dates based upon the impact on operating permitholders located 207 within 50 miles of the permitholder requesting the change in 208 operating dates. In making the determination to change 209 performance racing dates, the commission may shall take into 210 consideration the impact of such changes on state revenues. 211

Section 4. Subsection (1), paragraph (

b) of subsection (3), 212 and subsection (5) of

section 550.0951, Florida Statutes, are 213 amended to read: 214 550.0951 Payment of daily license fee and taxes; 215 penalties.— 216

(1) DAILY LICENSE FEE.— 217 (

a) Each person engaged in the business of conducting race 218 meetings or jai alai games under this chapter, hereinafter 219 referred to as the “permitholder,” “licensee,” or “permittee,” 220 shall pay to the commission, for the use of the commission, a 221 daily license fee on each live or simulcast pari-mutuel event of 222 $100 for each horserace and $80 for each dograce and $40 for 223 each jai alai game conducted at a racetrack or fronton licensed 224 under this chapter.

The In addition to the tax exemption 225 specified in s. 550.09514(1) of $360,000 or $500,000 per 226 greyhound permitholder per state fiscal year, each greyhound 227 permitholder shall receive in the current state fiscal year a 228 tax credit equal to the number of live greyhound races conducted 229 in the previous state fiscal year times the daily license fee 230 specified for each dograce in this subsection applicable for the 231 previous state fiscal year. This tax credit and the exemption in 232

Florida Senate - 2024 SB 804 7-00359D-24 2024804__ Page 9 of 27 CODING: Words stricken are deletions; words underlined are additions. s. 550.09514(1) applies shall be applicable to any tax imposed 233 by this

chapter or the daily license fees imposed by this 234

chapter except during any charity or scholarship performances 235 conducted pursuant to s. 550.0351. Each permitholder shall pay 236 daily license fees not to exceed $500 per day on any simulcast 237 races or games on which such permitholder accepts wagers 238 regardless of the number of out-of-state events taken or the 239 number of out-of-state locations from which such events are 240 taken. This license fee shall be deposited with the Chief 241 Financial Officer to the credit of the Pari-mutuel Wagering 242 Trust Fund. 243 (

b) Each permitholder that cannot utilize the full amount 244 of the exemption of $360,000 or $500,000 provided in s. 245 550.09514(1) or the daily license fee credit provided in this 246

section may, after notifying the commission in writing, elect 247 once per state fiscal year on a form provided by the commission 248 to transfer such exemption or credit or any portion thereof to 249 any greyhound permitholder which acts as a host track to such 250 permitholder for the purpose of intertrack wagering. Once an 251 election to transfer such exemption or credit is filed with the 252 commission, it shall not be rescinded.

The commission shall 253 disapprove the transfer when the amount of the exemption or 254 credit or portion thereof is unavailable to the transferring 255 permitholder or when the permitholder who is entitled to 256 transfer the exemption or credit or who is entitled to receive 257 the exemption or credit owes taxes to the state pursuant to a 258 deficiency letter or administrative complaint issued by the 259 commission. Upon approval of the transfer by the commission, the 260 transferred tax exemption or credit is shall be effective for 261

Florida Senate - 2024 SB 804 7-00359D-24 2024804__ Page 10 of 27 CODING: Words stricken are deletions; words underlined are additions. the first performance of the next payment period as specified in 262 subsection (5). The exemption or credit transferred to such host 263 track may be applied by such host track against any taxes 264 imposed by this

chapter or daily license fees imposed by this 265 chapter. The greyhound permitholder host track to which such 266 exemption or credit is transferred shall reimburse such 267 permitholder the exact monetary value of such transferred 268 exemption or credit as actually applied against the taxes and 269 daily license fees of the host track. The commission shall 270 ensure that all transfers of exemption or credit are made in 271 accordance with this subsection and has shall have the authority 272 to adopt rules to ensure the implementation of this section. 273

(3) TAX ON HANDLE.—Each permitholder shall pay a tax on 274 contributions to pari-mutuel pools, the aggregate of which is 275 hereinafter referred to as “handle,” on races or games conducted 276 by the permitholder. The tax is imposed daily and is based on 277 the total contributions to all pari-mutuel pools conducted 278 during the daily performance. If a permitholder conducts more 279 than one performance daily, the tax is imposed on each 280 performance separately. 281 (b)1.

The tax on handle for dogracing is 5.5 percent of the 282 handle, except that for live charity performances held pursuant 283 to s. 550.0351, and for intertrack wagering on such charity 284 performances at a guest greyhound track within the market area 285 of the host, the tax is 7.6 percent of the handle. 286 2. The tax on handle for jai alai is 7.1 percent of the 287 handle. 288

(5) PAYMENT AND DISPOSITION OF FEES AND TAXES.—Payments 289 imposed by this

section must shall be paid to the commission. 290

Florida Senate - 2024 SB 804 7-00359D-24 2024804__ Page 11 of 27 CODING: Words stricken are deletions; words underlined are additions. The commission shall deposit these sums with the Chief Financial 291 Officer, to the credit of the Pari-mutuel Wagering Trust Fund, 292 hereby established. The permitholder shall remit to the 293 commission payment for the daily license fee, the admission tax, 294 the tax on handle, and the breaks tax. Such payments shall be 295 remitted by 3 p.m. Wednesday of each week for taxes imposed and 296 collected for the preceding week ending on Sunday.

Beginning on 297 July 1, 2012, such payments must shall be remitted by 3 p.m. on 298 the 5th day of each calendar month for taxes imposed and 299 collected for the preceding calendar month. If the 5th day of 300 the calendar month falls on a weekend, payments must shall be 301 remitted by 3 p.m. the first Monday following the weekend. 302 Permitholders shall file a report under oath by the 5th day of 303 each calendar month for all taxes remitted during the preceding 304 calendar month.

Such payments must shall be accompanied by a 305 report under oath showing the total of all admissions, the pari-306 mutuel wagering activities for the preceding calendar month, and 307 such other information as may be prescribed by the commission. 308

Section 5. Subsection (7) of

section 550.09515, Florida 309 Statutes, is amended, and subsection (4) of that

section is 310 reenacted for the purpose of incorporating the amendment made by 311 this act to

section 550.0951, Florida Statutes, to read: 312 550.09515 Thoroughbred horse taxes; abandoned interest in a 313 permit for nonpayment of taxes.— 314

(4) In the event that a court of competent jurisdiction 315 determines any of the provisions of this

section to be 316 unconstitutional, it is the intent of the Legislature that the 317 provisions contained in this

section shall be null and void and 318 that the provisions of s. 550.0951 shall apply to all 319

Florida Senate - 2024 SB 804 7-00359D-24 2024804__ Page 12 of 27 CODING: Words stricken are deletions; words underlined are additions. thoroughbred horse permitholders beginning on the date of such 320 judicial determination. To this end, the Legislature declares 321 that it would not have enacted any of the provisions of this 322

section individually and, to that end, expressly finds them not 323 to be severable. 324

(7) If a thoroughbred permitholder fails to operate all 325 performances on its 2001-2002 license, failure to pay tax on 326 handle for a full

schedule of live races for those performances 327 in the 2001-2002 fiscal year does not constitute failure to pay 328 taxes on handle for a full

schedule of live races in a fiscal 329 year for the purposes of subsection (3). This subsection may not 330 be construed as forgiving a thoroughbred permitholder from 331 paying taxes on performances conducted at its facility pursuant 332 to its 2001-2002 license other than for failure to operate all 333 performances on its 2001-2002 license. This subsection expires 334 July 1, 2003. 335

Section 6. Paragraphs (

a) and (

c) of subsection (5) of 336

section 550.105, Florida Statutes, are amended, and paragraph 337 (

g) is added to that subsection, to read: 338 550.105 Occupational licenses of racetrack employees; fees; 339 denial, suspension, and revocation of license; penalties and 340 fines.— 341 (5)(

a) The commission may do the following, if the state 342 racing commission or racing authority of such other state or 343 jurisdiction extends to the commission reciprocal courtesy to 344 maintain the disciplinary control: 345 1. Deny a license to or revoke, suspend, or place 346 conditions upon or restrictions on a license of any person who 347 has been refused a license by any other state racing commission 348

Florida Senate - 2024 SB 804 7-00359D-24 2024804__ Page 13 of 27 CODING: Words stricken are deletions; words underlined are additions. or racing authority or has been subject to a provisional 349 suspension or period of ineligibility by the federal Horseracing 350 Integrity and Safety Authority (HISA), or another such authority 351 designated by the Federal Trade Commission.; 352 2.

Deny, suspend, or place conditions on a license of any 353 person who is under suspension, or has unpaid fines in another 354 jurisdiction, or is subject to a provisional suspension or 355 period of ineligibility under HISA related to the finding of a 356 prohibited substance in an animal’s hair or bodily fluids.

Any 357 suspension imposed pursuant to this subparagraph expires on the 358 date that the provisional suspension or period of ineligibility 359 imposed by HISA expires.; 360 361 if the state racing commission or racing authority of such other 362 state or jurisdiction extends to the commission reciprocal 363 courtesy to maintain the disciplinary control. 364 (

c) The commission may deny, declare ineligible, or revoke 365 any occupational license if the applicant for such license has 366 been convicted of a felony or misdemeanor in this state, in any 367 other state, or under the laws of the United States, if such 368 felony or misdemeanor is related to gambling or bookmaking, as 369 contemplated in s. 849.25, or involves cruelty to animals.

If 370 the applicant establishes that she or he is of good moral 371 character, that she or he has been rehabilitated, and that the 372 crime she or he was convicted of is not related to pari-mutuel 373 wagering and is not a capital offense, the restrictions 374 excluding offenders may be waived by the director of the 375 commission. 376 (

g) If an occupational license is summarily suspended under 377

Florida Senate - 2024 SB 804 7-00359D-24 2024804__ Page 14 of 27 CODING: Words stricken are deletions; words underlined are additions. this subsection, the commission must offer the licensee a 378 postsuspension hearing within 72 hours after commencement of the 379 suspension. The occupational licensee has the burden of proving 380 by clear and convincing evidence that she or he is not subject 381 to a provisional suspension or period of ineligibility imposed 382 by HISA. The standard of review for the commission under this 383 paragraph is whether the commission’s action was an abuse of its 384 discretion. 385

Section 7. Paragraph (

a) of subsection (2) of

section 386 550.125, Florida Statutes, is amended to read: 387 550.125 Uniform reporting system; bond requirement.— 388 (2)(

a) Each permitholder issued an operating license that 389 conducts race meetings or jai alai exhibitions under this 390

chapter shall keep records that clearly show the total number of 391 admissions and the total amount of money contributed to each 392 pari-mutuel pools, cardroom gross receipts, and slot machine 393 revenues on each race or exhibition separately and the amount of 394 money received daily from admission fees and, within 120 days 395 after the end of its fiscal year, shall submit to the commission 396 a complete annual report of its accounts, audited by a certified 397 public accountant licensed to practice in the state. 398

Section

Section 550.1647, Florida Statutes, is repealed. 399

Section 9. Subsection (3) of

section 550.505, Florida 400 Statutes, is amended to read: 401 550.505 Nonwagering permits.— 402 (3)(

a) Upon receipt of a nonwagering permit, the 403 permitholder shall apply annually between January 15 and 404 February 4 must apply to the commission before June 1 of each 405 year for a an annual nonwagering license for the next state 406

Florida Senate - 2024 SB 804 7-00359D-24 2024804__ Page 15 of 27 CODING: Words stricken are deletions; words underlined are additions. fiscal succeeding calendar year. Such application must set forth 407 the days and locations at which the permitholder will conduct 408 nonwagering horseracing, must demonstrate that any location to 409 which the nonwagering license applies is available for such use, 410 and must indicate any changes in ownership or management of the 411 permitholder occurring since the date of application for the 412 prior license. 413 (

b) On or before April 15 August 1 of each year, the 414 commission shall issue a license authorizing the nonwagering 415 permitholder to conduct nonwagering horseracing during the next 416 state fiscal succeeding calendar year during the period and for 417 the number of days set forth in the application, subject to all 418 other provisions of this section. 419 (

c) The commission may extend a nonwagering license during 420 the 2024 calendar year through the 2024-2025 fiscal year upon 421 application for such extension by the nonwagering permitholder 422 conduct an eligibility investigation to determine the 423 qualifications of any new ownership or management interest in 424 the permit. 425

Section 10. Paragraph (

b) of subsection (4) and subsection 426 (8) of

section 551.104, Florida Statutes, are amended to read: 427 551.104 License to conduct slot machine gaming.— 428

(4) As a condition of licensure and to maintain continued 429 authority for the conduct of slot machine gaming, the slot 430 machine licensee shall: 431 (

b) Continue to be in compliance with

chapter 550, when 432 where applicable, and maintain the pari-mutuel permit and 433 license in good standing pursuant to the provisions of

chapter 434 550. Notwithstanding any contrary provision of law and in order 435

Florida Senate - 2024 SB 804 7-00359D-24 2024804__ Page 16 of 27 CODING: Words stricken are deletions; words underlined are additions. to expedite the operation of slot machines at eligible 436 facilities, any eligible facility shall be entitled within 60 437 days after the effective date of this act to amend its 2006-2007 438 pari-mutuel wagering operating license issued by the commission 439 under ss. 550.0115 and 550.01215. The commission shall issue a 440 new license to the eligible facility to effectuate any approved 441 change. 442

(8) A slot machine licensee shall file with the commission 443 an audit of the receipt and distribution of all slot machine 444 revenues provided by an independent certified public accountant 445 licensed under

chapter 473 verifying compliance with all 446 financial and auditing provisions of this

chapter and the 447 associated rules adopted under this chapter. The audit must 448 include verification of compliance with all statutes and rules 449 regarding all required records of slot machine operations. Such 450 audit must shall be filed within 120 60 days after the end of 451 its fiscal year completion of the permitholder’s pari-mutuel 452 meet. 453

Section 11. Paragraph (

b) of subsection (6) of

section 454 551.107, Florida Statutes, is amended to read: 455 551.107 Slot machine occupational license; findings; 456 application; fee.— 457 (6) 458 (

b) The commission may deny, revoke, or refuse to renew any 459 slot machine occupational license if the applicant for such 460 license or the licensee has been convicted of a felony or 461 misdemeanor in this state, in any other state, or under the laws 462 of the United States if such felony or misdemeanor is related to 463 gambling or bookmaking as described in s. 849.25. The 464

Florida Senate - 2024 SB 804 7-00359D-24 2024804__ Page 17 of 27 CODING: Words stricken are deletions; words underlined are additions. restrictions authorized in this paragraph may be waived by the 465 commission if the applicant establishes that she or he is of 466 good moral character, that she or he has been rehabilitated, and 467 that the crime she or he was convicted of is not related to slot 468 machine gaming and is not a capital offense. 469

Section 12. For the purpose of incorporating the amendment 470 made by this act to

section 550.0951, Florida Statutes, in 471 references thereto, paragraph (

c) of subsection (2) of

section 472 212.04, Florida Statutes, is reenacted to read: 473 212.04 Admissions tax; rate, procedure, enforcement.— 474 (2) 475 (

c) The taxes imposed by this

section shall be collected in 476 addition to the admission tax collected pursuant to s. 550.0951, 477 but the amount collected under s. 550.0951 shall not be subject 478 to taxation under this chapter. 479

Section 13. For the purpose of incorporating the amendment 480 made by this act to

section 550.0951, Florida Statutes, in a 481 reference thereto, subsection (4) of

section 550.0351, Florida 482 Statutes, is reenacted to read: 483 550.0351 Charity racing days.— 484

(4) The total of all profits derived from the conduct of a 485 charity day performance must include all revenues derived from 486 the conduct of that racing performance, including all state 487 taxes that would otherwise be due to the state, except that the 488 daily license fee as provided in s. 550.0951(1) and the breaks 489 for the promotional trust funds as provided in s. 550.2625(3), 490 (4), (5), (7), and (8) shall be paid to the commission. All 491 other revenues from the charity racing performance, including 492 the commissions, breaks, and admissions and the revenues from 493

Florida Senate - 2024 SB 804 7-00359D-24 2024804__ Page 18 of 27 CODING: Words stricken are deletions; words underlined are additions. parking, programs, and concessions, shall be included in the 494 total of all profits. 495

Section 14. For the purpose of incorporating the amendment 496 made by this act to

section 550.0951, Florida Statutes, in a 497 reference thereto, subsection (2) of

section 550.09511, Florida 498 Statutes, is reenacted to read: 499 550.09511 Jai alai taxes; abandoned interest in a permit 500 for nonpayment of taxes.— 501

(2) Notwithstanding the provisions of s. 550.0951(3)(b), 502 wagering on live jai alai performances shall be subject to the 503 following taxes: 504 (a)1. The tax on handle per performance for live jai alai 505 performances is 4.25 percent of handle per performance. However, 506 when the live handle of a permitholder during the preceding 507 state fiscal year was less than $15 million, the tax shall be 508 paid on the handle in excess of $30,000 per performance per day. 509 2. The tax rate shall be applicable only until the 510 requirements of paragraph (

b) are met. 511 (

b) At such time as the total of admissions tax, daily 512 license fee, and tax on handle for live jai alai performances 513 paid to the commission by a permitholder during the current 514 state fiscal year exceeds the total state tax revenues from 515 wagering on live jai alai performances paid or due by the 516 permitholder in fiscal year 1991-1992, the permitholder shall 517 pay tax on handle for live jai alai performances at a rate of 518 2.55 percent of the handle per performance for the remainder of 519 the current state fiscal year.

For purposes of this section, 520 total state tax revenues on live jai alai wagering in fiscal 521 year 1991-1992 shall include any admissions tax, tax on handle, 522

Florida Senate - 2024 SB 804 7-00359D-24 2024804__ Page 19 of 27 CODING: Words stricken are deletions; words underlined are additions. surtaxes on handle, and daily license fees. 523 (

c) If no tax on handle for live jai alai performances were 524 paid to the commission by a jai alai permitholder during the 525 1991-1992 state fiscal year, then at such time as the total of 526 admissions tax, daily license fee, and tax on handle for live 527 jai alai performances paid to the commission by a permitholder 528 during the current state fiscal year exceeds the total state tax 529 revenues from wagering on live jai alai performances paid or due 530 by the permitholder in the last state fiscal year in which the 531 permitholder conducted a full

schedule of live games, the 532 permitholder shall pay tax on handle for live jai alai 533 performances at a rate of 3.3 percent of the handle per 534 performance for the remainder of the current state fiscal year. 535 For purposes of this section, total state tax revenues on live 536 jai alai wagering shall include any admissions tax, tax on 537 handle, surtaxes on handle, and daily license fees. This 538 paragraph shall take effect July 1, 1993. 539 (

d) A permitholder who obtains a new permit issued by the 540 commission subsequent to the 1991-1992 state fiscal year and a 541 permitholder whose permit has been converted to a jai alai 542 permit under the provisions of this chapter, shall, at such time 543 as the total of admissions tax, daily license fee, and tax on 544 handle for live jai alai performances paid to the commission by 545 the permitholder during the current state fiscal year exceeds 546 the average total state tax revenues from wagering on live jai 547 alai performances for the first 3 consecutive jai alai seasons 548 paid to or due the commission by the permitholder and during 549 which the permitholder conducted a full

schedule of live games, 550 pay tax on handle for live jai alai performances at a rate of 551

Florida Senate - 2024 SB 804 7-00359D-24 2024804__ Page 20 of 27 CODING: Words stricken are deletions; words underlined are additions. 3.3 percent of the handle per performance for the remainder of 552 the current state fiscal year. 553 (

e) The payment of taxes pursuant to paragraphs (b), (c), 554 and (

d) shall be calculated and commence beginning the day in 555 which the permitholder is first entitled to the reduced rate 556 specified in this

section and the report of taxes required by s. 557 550.0951(5) is submitted to the commission. 558 (

f) A jai alai permitholder paying taxes under this

section 559 shall retain the breaks and pay an amount equal to the breaks as 560 special prize awards which shall be in addition to the regular 561 contracted prize money paid to jai alai players at the 562 permitholder’s facility. Payment of the special prize money 563 shall be made during the permitholder’s current meet. 564 (

g) For purposes of this section, “handle” shall have the 565 same meaning as in s. 550.0951, and shall not include handle 566 from intertrack wagering. 567

Section 15. For the purpose of incorporating the amendment 568 made by this act to

section 550.0951, Florida Statutes, in a 569 reference thereto, subsection (4) of

section 550.09512, Florida 570 Statutes, is reenacted to read: 571 550.09512 Harness horse taxes; abandoned interest in a 572 permit for nonpayment of taxes.— 573

(4) In the event that a court of competent jurisdiction 574 determines any of the provisions of this

section to be 575 unconstitutional, it is the intent of the Legislature that the 576 provisions contained in this

section shall be null and void and 577 that the provisions of s. 550.0951 shall apply to all harness 578 horse permitholders beginning on the date of such judicial 579 determination. To this end, the Legislature declares that it 580

Florida Senate - 2024 SB 804 7-00359D-24 2024804__ Page 21 of 27 CODING: Words stricken are deletions; words underlined are additions. would not have enacted any of the provisions of this

section 581 individually and, to that end, expressly finds them not to be 582 severable. 583

Section 16. For the purpose of incorporating the amendment 584 made by this act to

section 550.0951, Florida Statutes, in 585 references thereto, subsection (1) and paragraph (

e) of 586 subsection (2) of

section 550.09514, Florida Statutes, are 587 reenacted to read: 588 550.09514 Greyhound dogracing taxes; purse requirements.— 589

(1) Wagering on greyhound racing is subject to a tax on 590 handle for live greyhound racing as specified in s. 550.0951(3). 591 However, each permitholder shall pay no tax on handle until such 592 time as this subsection has resulted in a tax savings per state 593 fiscal year of $360,000. Thereafter, each permitholder shall pay 594 the tax as specified in s. 550.0951(3) on all handle for the 595 remainder of the permitholder’s current race meet. For the three 596 permitholders that conducted a full

schedule of live racing in 597 1995, and are closest to another state that authorizes greyhound 598 pari-mutuel wagering, the maximum tax savings per state fiscal 599 year shall be $500,000. The provisions of this subsection 600 relating to tax exemptions shall not apply to any charity or 601 scholarship performances conducted pursuant to s. 550.0351. 602 (2) 603 (

e) In addition to the purse requirements of paragraphs 604 (a)-(c), each greyhound permitholder shall pay as purses an 605 amount equal to one-third of the amount of the tax reduction on 606 live and simulcast handle applicable to such permitholder as a 607 result of the reductions in tax rates provided by this act 608 through the amendments to s. 550.0951(3). With respect to 609

Florida Senate - 2024 SB 804 7-00359D-24 2024804__ Page 22 of 27 CODING: Words stricken are deletions; words underlined are additions. intertrack wagering when the host and guest tracks are greyhound 610 permitholders not within the same market area, an amount equal 611 to the tax reduction applicable to the guest track handle as a 612 result of the reduction in tax rate provided by this act through 613 the amendment to s. 550.0951(3) shall be distributed to the 614 guest track, one-third of which amount shall be paid as purses 615 at the guest track.

However, if the guest track is a greyhound 616 permitholder within the market area of the host or if the guest 617 track is not a greyhound permitholder, an amount equal to such 618 tax reduction applicable to the guest track handle shall be 619 retained by the host track, one-third of which amount shall be 620 paid as purses at the host track. These purse funds shall be 621 disbursed in the week received if the permitholder conducts at 622 least one live performance during that week.

If the permitholder 623 does not conduct at least one live performance during the week 624 in which the purse funds are received, the purse funds shall be 625 disbursed weekly during the permitholder’s next race meet in an 626 amount determined by dividing the purse amount by the number of 627 performances approved for the permitholder pursuant to its 628 annual license, and multiplying that amount by the number of 629 performances conducted each week. The commission shall conduct 630 audits necessary to ensure compliance with this paragraph. 631

Section 17. For the purpose of incorporating the amendment 632 made by this act to

section 550.0951, Florida Statutes, in a 633 reference thereto, subsection (3) of

section 550.09516, Florida 634 Statutes, is reenacted to read: 635 550.09516 Credit for eligible permitholders conducting 636 thoroughbred racing.— 637

(3) Beginning July 1, 2023, and each July 1 thereafter, 638

Florida Senate - 2024 SB 804 7-00359D-24 2024804__ Page 23 of 27 CODING: Words stricken are deletions; words underlined are additions. each permitholder granted a credit pursuant to this

section may 639 apply the credit to the taxes and fees due under ss. 550.0951, 640 550.09515, and 550.3551(3), less any credit received by the 641 permitholder under s. 550.09515(6), and less the amount of state 642 taxes that would otherwise be due to the state for the conduct 643 of charity day performances under s. 550.0351(4). The unused 644 portion of the credit may be carried forward and applied each 645 month as taxes and fees become due. Any unused credit remaining 646 at the end of a fiscal year expires and may not be used. 647

Section 18. For the purpose of incorporating the amendment 648 made by this act to

section 550.0951, Florida Statutes, in a 649 reference thereto, subsection (1) of

section 550.135, Florida 650 Statutes, is reenacted to read: 651 550.135 Division of moneys derived under this law.—All 652 moneys that are deposited with the Chief Financial Officer to 653 the credit of the Pari-mutuel Wagering Trust Fund shall be 654 distributed as follows: 655

(1) The daily license fee revenues collected pursuant to s. 656 550.0951(1) shall be used to fund the operating cost of the 657 commission; however, other collections in the Pari-mutuel 658 Wagering Trust Fund may also be used to fund the operation of 659 the commission in accordance with authorized appropriations. 660

Section 19. For the purpose of incorporating the amendment 661 made by this act to

section 550.0951, Florida Statutes, in 662 references thereto, subsection (2) of

section 550.1625, Florida 663 Statutes, is reenacted to read: 664 550.1625 Dogracing; taxes.— 665

(2) A permitholder that conducts a dograce meet under this 666

chapter must pay the daily license fee, the admission tax, the 667

Florida Senate - 2024 SB 804 7-00359D-24 2024804__ Page 24 of 27 CODING: Words stricken are deletions; words underlined are additions. breaks tax, and the tax on pari-mutuel handle as provided in s. 668 550.0951 and is subject to all penalties and sanctions provided 669 in s. 550.0951(6). 670

Section 20. For the purpose of incorporating the amendment 671 made by this act to

section 550.0951, Florida Statutes, in 672 references thereto, paragraph (

b) of subsection (2), paragraph 673 (

c) of subsection (3), and subsection (4) of

section 550.3551, 674 Florida Statutes, are reenacted to read: 675 550.3551 Transmission of racing and jai alai information; 676 commingling of pari-mutuel pools.— 677

(2) Any horse track or fronton licensed under this

chapter 678 may transmit broadcasts of races or games conducted at the 679 enclosure of the licensee to locations outside this state. 680 (

b) Wagers accepted by any out-of-state pari-mutuel 681 permitholder or licensed betting system on a race broadcasted 682 under this subsection may be, but are not required to be, 683 included in the pari-mutuel pools of the horse track in this 684 state that broadcasts the race upon which wagers are accepted. 685 The handle, as referred to in s. 550.0951(3), does not include 686 any wagers accepted by an out-of-state pari-mutuel permitholder 687 or licensed betting system, irrespective of whether such wagers 688 are included in the pari-mutuel pools of the Florida 689 permitholder as authorized by this subsection. 690

(3) Any horse track licensed under this

chapter may receive 691 broadcasts of horseraces conducted at other horse racetracks 692 located outside this state at the racetrack enclosure of the 693 licensee during its racing meet. 694 (

c) All forms of pari-mutuel wagering are allowed on races 695 broadcast under this section, and all money wagered by patrons 696

Florida Senate - 2024 SB 804 7-00359D-24 2024804__ Page 25 of 27 CODING: Words stricken are deletions; words underlined are additions. on such races shall be computed as part of the total amount of 697 money wagered at each racing performance for purposes of 698 taxation under ss. 550.0951, 550.09512, and 550.09515.

Section 699 550.2625(2)(a), (b), and (

c) does not apply to any money wagered 700 on races broadcast under this section. Similarly, the takeout 701 shall be increased by breaks and uncashed tickets for wagers on 702 races broadcast under this section, notwithstanding any contrary 703 provision of this chapter. 704

(4) Any greyhound permitholder or jai alai permitholder 705 licensed under this

chapter may receive at its licensed location 706 broadcasts of dograces or jai alai games conducted at other 707 tracks or frontons located outside the state. All forms of pari-708 mutuel wagering are allowed on dograces or jai alai games 709 broadcast under this subsection. All money wagered by patrons on 710 dograces broadcast under this subsection shall be computed in 711 the amount of money wagered each performance for purposes of 712 taxation under ss. 550.0951 and 550.09511. 713

Section 21. For the purpose of incorporating the amendment 714 made by this act to

section 550.0951, Florida Statutes, in 715 references thereto, subsections (3) through (6) of

section 716 550.26352, Florida Statutes, are reenacted to read: 717 550.26352 Breeders’ Cup Meet; pools authorized; conflicts; 718 taxes; credits; transmission of races; rules; application.— 719

(3) If the permitholder conducting the Breeders’ Cup Meet 720 is located within 35 miles of one or more permitholders 721 scheduled to conduct a thoroughbred race meet on any of the 3 722 days of the Breeders’ Cup Meet, then operation on any of those 3 723 days by the other permitholders is prohibited. As compensation 724 for the loss of racing days caused thereby, such operating 725

Florida Senate - 2024 SB 804 7-00359D-24 2024804__ Page 26 of 27 CODING: Words stricken are deletions; words underlined are additions. permitholders shall receive a credit against the taxes otherwise 726 due and payable to the state under ss. 550.0951 and 550.09515. 727 This credit shall be in an amount equal to the operating loss 728 determined to have been suffered by the operating permitholders 729 as a result of not operating on the prohibited racing days, but 730 shall not exceed a total of $950,000.

The determination of the 731 amount to be credited shall be made by the commission upon 732 application by the operating permitholder. The tax credits 733 provided in this subsection shall not be available unless an 734 operating permitholder is required to close a bona fide meet 735 consisting in part of no fewer than 10 scheduled performances in 736 the 15 days immediately preceding or 10 scheduled performances 737 in the 15 days immediately following the Breeders’ Cup Meet. 738 Such tax credit shall be in lieu of any other compensation or 739 consideration for the loss of racing days.

There shall be no 740 replacement or makeup of any lost racing days. 741

(4) Notwithstanding any provision of ss. 550.0951 and 742 550.09515, the permitholder conducting the Breeders’ Cup Meet 743 shall pay no taxes on the handle included within the pari-mutuel 744 pools of said permitholder during the Breeders’ Cup Meet. 745

(5) The permitholder conducting the Breeders’ Cup Meet 746 shall receive a credit against the taxes otherwise due and 747 payable to the state under ss. 550.0951 and 550.09515 generated 748 during said permitholder’s next ensuing regular thoroughbred 749 race meet. This credit shall be in an amount not to exceed 750 $950,000 and shall be utilized by the permitholder to pay the 751 purses offered by the permitholder during the Breeders’ Cup Meet 752 in excess of the purses which the permitholder is otherwise 753 required by law to pay. The amount to be credited shall be 754

Florida Senate - 2024 SB 804 7-00359D-24 2024804__ Page 27 of 27 CODING: Words stricken are deletions; words underlined are additions. determined by the commission upon application of the 755 permitholder which is subject to audit by the commission. 756

(6) The permitholder conducting the Breeders’ Cup Meet 757 shall receive a credit against the taxes otherwise due and 758 payable to the state under ss. 550.0951 and 550.09515 generated 759 during said permitholder’s next ensuing regular thoroughbred 760 race meet. This credit shall be in an amount not to exceed 761 $950,000 and shall be utilized by the permitholder for such 762 capital improvements and extraordinary expenses as may be 763 necessary for operation of the Breeders’ Cup Meet. The amount to 764 be credited shall be determined by the commission upon 765 application of the permitholder which is subject to audit by the 766 commission. 767

Section 22. For the purpose of incorporating the amendment 768 made by this act to

section 550.0951, Florida Statutes, in 769 references thereto, subsection (4) of

section 550.375, Florida 770 Statutes, is reenacted to read: 771 550.375 Operation of certain harness tracks.— 772

(4) The permitholder conducting a harness horse race meet 773 must pay the daily license fee, the admission tax, the tax on 774 breaks, and the tax on pari-mutuel handle provided in s. 775 550.0951 and is subject to all penalties and sanctions provided 776 in s. 550.0951(6). 777

Section 23. This act shall take effect July 1, 2024. 778