Bill Text: FL S1216 | 2014 | Regular Session | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Professional Sports Facilities
Spectrum: Slight Partisan Bill (? 2-1)
Status: (Introduced - Dead) 2014-05-01 - Laid on Table, companion bill(s) passed, see CS/HB 7095 (Ch. 2014-167) [S1216 Detail]
Download: Florida-2014-S1216-Introduced.html
Bill Title: Professional Sports Facilities
Spectrum: Slight Partisan Bill (? 2-1)
Status: (Introduced - Dead) 2014-05-01 - Laid on Table, companion bill(s) passed, see CS/HB 7095 (Ch. 2014-167) [S1216 Detail]
Download: Florida-2014-S1216-Introduced.html
Florida Senate - 2014 SB 1216 By Senator Latvala 20-01130A-14 20141216__ 1 A bill to be entitled 2 An act relating to professional sports facilities; 3 amending s. 212.20, F.S.; authorizing a distribution 4 for an applicant that has been approved by the 5 Legislature and certified by the Department of 6 Economic Opportunity under s. 288.11625, F.S.; 7 providing a limitation; amending s. 218.64, F.S.; 8 providing for municipalities and counties to expend an 9 increased portion of local government half-cent sales 10 tax revenues to reimburse the state as required by a 11 contract; amending s. 288.0001, F.S.; providing for an 12 evaluation; creating s. 288.11625, F.S.; requiring the 13 Department of Economic Opportunity to screen 14 applicants for state funding for sports development; 15 defining terms; providing a purpose to provide funding 16 for applicants for constructing, reconstructing, 17 renovating, or improving a facility; providing an 18 application and approval process; providing for an 19 annual application period; providing for the 20 department to submit recommendations to the 21 Legislature by a certain date; requiring legislative 22 approval for state funding; providing evaluation 23 criteria for an applicant to receive state funding; 24 providing for evaluation and ranking of applicants 25 under certain criteria; requiring the department to 26 determine the annual distribution amount an applicant 27 may receive based on the total cost of the project; 28 capping the distribution amount based on total project 29 costs; requiring the applicant to provide an analysis 30 by a certified public accountant to the department; 31 requiring the Department of Revenue to distribute 32 funds within a certain timeframe after notification by 33 the department; requiring the department to develop a 34 calculation to estimate certain taxes; limiting annual 35 distributions to a specified amount; providing for a 36 contract between the department and the applicant; 37 limiting use of funds; requiring an applicant to 38 submit information to the department annually; 39 requiring a 5-year review; authorizing the Auditor 40 General to conduct audits; providing for reimbursement 41 of the state funding under certain circumstances; 42 providing for discontinuation of distributions upon an 43 applicant’s request; authorizing the department to 44 adopt rules; amending s. 288.11631, F.S.; revising the 45 requirements for an applicant to be certified to 46 receive state funding for a facility for a spring 47 training franchise; authorizing the department to 48 adopt emergency rules; providing an effective date. 49 50 Be It Enacted by the Legislature of the State of Florida: 51 52 Section 1. Paragraph (d) of subsection (6) of section 53 212.20, Florida Statutes, is amended to read: 54 212.20 Funds collected, disposition; additional powers of 55 department; operational expense; refund of taxes adjudicated 56 unconstitutionally collected.— 57 (6) Distribution of all proceeds under this chapter and s. 58 202.18(1)(b) and (2)(b) shall be as follows: 59 (d) The proceeds of all other taxes and fees imposed 60 pursuant to this chapter or remitted pursuant to s. 202.18(1)(b) 61 and (2)(b) shall be distributed as follows: 62 1. In any fiscal year, the greater of $500 million, minus 63 an amount equal to 4.6 percent of the proceeds of the taxes 64 collected pursuant to chapter 201, or 5.2 percent of all other 65 taxes and fees imposed pursuant to this chapter or remitted 66 pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in 67 monthly installments into the General Revenue Fund. 68 2. After the distribution under subparagraph 1., 8.814 69 percent of the amount remitted by a sales tax dealer located 70 within a participating county pursuant to s. 218.61 shall be 71 transferred into the Local Government Half-cent Sales Tax 72 Clearing Trust Fund. Beginning July 1, 2003, the amount to be 73 transferred shall be reduced by 0.1 percent, and the department 74 shall distribute this amount to the Public Employees Relations 75 Commission Trust Fund less $5,000 each month, which shall be 76 added to the amount calculated in subparagraph 3. and 77 distributed accordingly. 78 3. After the distribution under subparagraphs 1. and 2., 79 0.095 percent shall be transferred to the Local Government Half 80 cent Sales Tax Clearing Trust Fund and distributed pursuant to 81 s. 218.65. 82 4. After the distributions under subparagraphs 1., 2., and 83 3., 2.0440 percent of the available proceeds shall be 84 transferred monthly to the Revenue Sharing Trust Fund for 85 Counties pursuant to s. 218.215. 86 5. After the distributions under subparagraphs 1., 2., and 87 3., 1.3409 percent of the available proceeds shall be 88 transferred monthly to the Revenue Sharing Trust Fund for 89 Municipalities pursuant to s. 218.215. If the total revenue to 90 be distributed pursuant to this subparagraph is at least as 91 great as the amount due from the Revenue Sharing Trust Fund for 92 Municipalities and the former Municipal Financial Assistance 93 Trust Fund in state fiscal year 1999-2000, no municipality shall 94 receive less than the amount due from the Revenue Sharing Trust 95 Fund for Municipalities and the former Municipal Financial 96 Assistance Trust Fund in state fiscal year 1999-2000. If the 97 total proceeds to be distributed are less than the amount 98 received in combination from the Revenue Sharing Trust Fund for 99 Municipalities and the former Municipal Financial Assistance 100 Trust Fund in state fiscal year 1999-2000, each municipality 101 shall receive an amount proportionate to the amount it was due 102 in state fiscal year 1999-2000. 103 6. Of the remaining proceeds: 104 a. In each fiscal year, the sum of $29,915,500 shall be 105 divided into as many equal parts as there are counties in the 106 state, and one part shall be distributed to each county. The 107 distribution among the several counties must begin each fiscal 108 year on or before January 5th and continue monthly for a total 109 of 4 months. If a local or special law required that any moneys 110 accruing to a county in fiscal year 1999-2000 under the then 111 existing provisions of s. 550.135 be paid directly to the 112 district school board, special district, or a municipal 113 government, such payment must continue until the local or 114 special law is amended or repealed. The state covenants with 115 holders of bonds or other instruments of indebtedness issued by 116 local governments, special districts, or district school boards 117 before July 1, 2000, that it is not the intent of this 118 subparagraph to adversely affect the rights of those holders or 119 relieve local governments, special districts, or district school 120 boards of the duty to meet their obligations as a result of 121 previous pledges or assignments or trusts entered into which 122 obligated funds received from the distribution to county 123 governments under then-existing s. 550.135. This distribution 124 specifically is in lieu of funds distributed under s. 550.135 125 before July 1, 2000. 126 b. The department shall distribute $166,667 monthly 127 pursuant to s. 288.1162 to each applicant certified as a 128 facility for a new or retained professional sports franchise 129 pursuant to s. 288.1162. Up to $41,667 shall be distributed 130 monthly by the department to each certified applicant as defined 131 in s. 288.11621 for a facility for a spring training franchise. 132 However, not more than $416,670 may be distributed monthly in 133 the aggregate to all certified applicants for facilities for 134 spring training franchises. Distributions begin 60 days after 135 such certification and continue for not more than 30 years, 136 except as otherwise provided in s. 288.11621. A certified 137 applicant identified in this sub-subparagraph may not receive 138 more in distributions than expended by the applicant for the 139 public purposes provided for in s. 288.1162(5) or s. 140 288.11621(3). 141 c. Beginning 30 days after notice by the Department of 142 Economic Opportunity to the Department of Revenue that an 143 applicant has been certified as the professional golf hall of 144 fame pursuant to s. 288.1168 and is open to the public, $166,667 145 shall be distributed monthly, for up to 300 months, to the 146 applicant. 147 d. Beginning 30 days after notice by the Department of 148 Economic Opportunity to the Department of Revenue that the 149 applicant has been certified as the International Game Fish 150 Association World Center facility pursuant to s. 288.1169, and 151 the facility is open to the public, $83,333 shall be distributed 152 monthly, for up to 168 months, to the applicant. This 153 distribution is subject to reduction pursuant to s. 288.1169. A 154 lump sum payment of $999,996 shall be made, after certification 155 and before July 1, 2000. 156 e. The department shall distribute up to $55,555 monthly to 157 each certified applicant as defined in s. 288.11631 for a 158 facility used by a single spring training franchise, or up to 159 $111,110 monthly to each certified applicant as defined in s. 160 288.11631 for a facility used by more than one spring training 161 franchise. Monthly distributions begin 60 days after such 162 certification or July 1, 2016, whichever is later, and continue 163 for not more than 30 years, except as otherwise provided in s. 164 288.11631. A certified applicant identified in this sub 165 subparagraph may not receive more in distributions than expended 166 by the applicant for the public purposes provided in s. 167 288.11631(3). 168 f. Beginning 45 days after notice by the Department of 169 Economic Opportunity to the Department of Revenue that an 170 applicant has been approved by the Legislature and certified by 171 the Department of Economic Opportunity under s. 288.11625, the 172 department shall distribute each month an amount equal to one 173 twelfth of the annual distribution amount certified by the 174 Department of Economic Opportunity for the applicant. The 175 department may not distribute more than $13 million annually 176 under this sub-subparagraph. 177 7. All other proceeds must remain in the General Revenue 178 Fund. 179 Section 2. Subsections (2) and (3) of section 218.64, 180 Florida Statutes, are amended to read: 181 218.64 Local government half-cent sales tax; uses; 182 limitations.— 183 (2) Municipalities shall expend their portions of the local 184 government half-cent sales tax only for municipality-wide 185 programs, for reimbursing the state as required by a contract 186 pursuant to s. 288.11625(7), or for municipality-wide property 187 tax or municipal utility tax relief. All utility tax rate 188 reductions afforded by participation in the local government 189 half-cent sales tax shall be applied uniformly across all types 190 of taxed utility services. 191 (3) Subject to ordinances enacted by the majority of the 192 members of the county governing authority and by the majority of 193 the members of the governing authorities of municipalities 194 representing at least 50 percent of the municipal population of 195 such county, counties may use up to $3$2million annually of 196 the local government half-cent sales tax allocated to that 197 county forfunding forany of the following purposesapplicants: 198 (a) Funding a certified applicant as a facility for a new 199 or retained professional sports franchise under s. 288.1162 or a 200 certified applicant as defined in s. 288.11621 for a facility 201 for a spring training franchise. It is the Legislature’s intent 202 that the provisions of s. 288.1162, including, but not limited 203 to, the evaluation process by the Department of Economic 204 Opportunity except for the limitation on the number of certified 205 applicants or facilities as provided in that section and the 206 restrictions set forth in s. 288.1162(8), shall apply to an 207 applicant’s facility to be funded by local government as 208 provided in this subsection. 209 (b) Funding a certified applicant as a “motorsport 210 entertainment complex,” as provided for in s. 288.1171. Funding 211 for each franchise or motorsport complex shall begin 60 days 212 after certification and shall continue for not more than 30 213 years. 214 (c) Reimbursing the state as required by a contract entered 215 into under s. 288.11625(7). 216 Section 3. Paragraph (d) is added to subsection (2) of 217 section 288.0001, Florida Statutes, to read: 218 288.0001 Economic Development Programs Evaluation.—The 219 Office of Economic and Demographic Research and the Office of 220 Program Policy Analysis and Government Accountability (OPPAGA) 221 shall develop and present to the Governor, the President of the 222 Senate, the Speaker of the House of Representatives, and the 223 chairs of the legislative appropriations committees the Economic 224 Development Programs Evaluation. 225 (2) The Office of Economic and Demographic Research and 226 OPPAGA shall provide a detailed analysis of economic development 227 programs as provided in the following schedule: 228 (d) Beginning January 1, 2018, and every 3 years 229 thereafter, an analysis of the Sports Development Program 230 established under s. 288.11625. 231 Section 4. Section 288.11625, Florida Statutes, is created 232 to read: 233 288.11625 Sports development.— 234 (1) ADMINISTRATION.—The department shall serve as the state 235 agency responsible for screening applicants for state funding 236 under s. 212.20(6)(d)6.f. 237 (2) DEFINITIONS.—As used in this section, the term: 238 (a) “Agreement” means a signed agreement between a unit of 239 local government and a beneficiary. 240 (b) “Applicant” means a unit of local government, as 241 defined in s. 218.369, which is responsible for the 242 construction, management, or operation of a facility; or an 243 entity that is responsible for the construction, management, or 244 operation of a facility if a unit of local government holds 245 title to the underlying property on which the facility is 246 located. 247 (c) “Beneficiary” means a professional sports franchise of 248 the National Football League, the National Hockey League, the 249 National Basketball Association, the National League or American 250 League of Major League Baseball, Major League Soccer, or the 251 National Association for Stock Car Auto Racing. A beneficiary 252 may also be an applicant under this section. 253 (d) “Facility” means a structure primarily used to host 254 games or events held by a beneficiary and does not include any 255 portion used to provide transient lodging. 256 (e) “Project” means a proposed construction, 257 reconstruction, renovation, or improvement of a facility or the 258 proposed acquisition of land to construct a new facility. 259 (f) “Signature event” means a professional sports event 260 with significant export factor potential. For purposes of this 261 paragraph, the term “export factor” means the attraction of 262 economic activity or growth into the state which otherwise would 263 not have occurred. Examples of signature events may include, but 264 are not limited to: 265 1. National Football League Super Bowls. 266 2. Professional sports All-Star games. 267 3. International sporting events and tournaments. 268 4. Professional automobile race championships or Formula 1 269 Grand Prix. 270 5. The establishment of a new professional sports franchise 271 in this state. 272 (g) “State sales taxes generated by sales at the facility” 273 means state sales taxes imposed under chapter 212 generated by 274 admissions to the facility or by sales made by vendors at the 275 facility who are accessible only to persons attending events 276 occurring at the facility. 277 (3) PURPOSE.—The purpose of this section is to provide 278 applicants state funding under s. 212.20(6)(d)6.f. for the 279 public purpose of constructing, reconstructing, renovating, or 280 improving a facility. 281 (4) APPLICATION AND APPROVAL PROCESS.— 282 (a) The department shall establish the procedures and 283 application forms deemed necessary pursuant to the requirements 284 of this section. The department may notify an applicant of any 285 additional required or incomplete information necessary to 286 evaluate an application. 287 (b) The annual application period is from June 1 through 288 November 1. 289 (c) Within 60 days after receipt of a completed 290 application, the department shall complete its evaluation of the 291 application as provided under subsection (5) and notify the 292 applicant in writing of the department’s decision to recommend 293 approval of the applicant by the Legislature or to deny the 294 application. 295 (d) By each February 1, the department shall rank the 296 applicants and provide to the Legislature the list of the 297 recommended applicants in ranked order of projects most likely 298 to positively impact the state based on criteria established 299 under this section. The list must include the department’s 300 evaluation of the applicant. 301 (e) A recommended applicant’s request for funding must be 302 approved by the Legislature by general law. 303 1. An application by a unit of local government which is 304 approved by the Legislature and subsequently certified by the 305 department remains certified for the duration of the 306 beneficiary’s agreement with the applicant or for 30 years, 307 whichever is less, provided the certified applicant has an 308 agreement with a beneficiary at the time of initial 309 certification by the department. 310 2. An application by a beneficiary which is approved by the 311 Legislature and subsequently certified by the department remains 312 certified for the duration of the beneficiary’s agreement with 313 the unit of local government that owns the underlying property 314 or for 30 years, whichever is less, provided the certified 315 applicant has an agreement with the unit of local government at 316 the time of initial certification by the department. 317 3. An applicant that is previously certified pursuant to 318 this section does not need legislative approval each year to 319 receive state funding. 320 (f) An applicant that is recommended by the department but 321 not approved by the Legislature may reapply and shall update any 322 information in the original application as required by the 323 department. 324 (g) The department may recommend no more than one 325 distribution under this section for any applicant, facility, or 326 beneficiary at a time. 327 (5) EVALUATION PROCESS.— 328 (a) Before recommending an applicant to receive a state 329 distribution under s. 212.20(6)(d)6.f., the department must 330 verify that: 331 1. The applicant or beneficiary is responsible for the 332 construction, reconstruction, renovation, or improvement of a 333 facility and obtained at least three bids for the project. 334 2. If the applicant is also the beneficiary, a unit of 335 local government holds title to the property on which the 336 facility and project are located. 337 3. If the applicant is a unit of local government in whose 338 jurisdiction the facility will be located, the unit of local 339 government has an exclusive intent agreement to negotiate in 340 this state with the beneficiary. 341 4. The unit of local government in whose jurisdiction the 342 facility will be located supports the application for state 343 funds. Such support must be verified by the adoption of a 344 resolution, after a public hearing, that the project serves a 345 public purpose. 346 5. The applicant or beneficiary has not previously 347 defaulted or failed to meet any statutory requirements of a 348 previous state-administered sports-related program under s. 349 288.1162, s. 288.11621, or s. 288.1168. Additionally, the 350 applicant or beneficiary is not currently receiving state 351 distributions under s. 212.20 or the facility that is the 352 subject of the application is not the subject of a distribution 353 under s. 212.20. 354 6. The applicant or beneficiary has sufficiently 355 demonstrated a commitment to employ residents of this state, 356 contract with Florida-based firms, and purchase locally 357 available building materials to the greatest extent possible. 358 7. If the applicant is a unit of local government, the 359 applicant has a certified copy of a signed agreement with a 360 beneficiary for the use of the facility. If the applicant is a 361 beneficiary, the beneficiary must enter into an agreement with 362 the department. The applicant’s or beneficiary’s agreement must 363 also require the following: 364 a. The beneficiary must reimburse the state for state funds 365 that have been distributed and will be distributed if the 366 beneficiary relocates before the agreement expires. 367 b. The beneficiary must pay for signage or advertising 368 within the facility. The signage or advertising must be placed 369 in a prominent location as close to the field of play or 370 competition as is practicable, must be displayed consistent with 371 signage or advertising in the same location and of like value, 372 and must feature Florida advertising approved by the Florida 373 Tourism Industry Marketing Corporation. 374 8. The project will commence within 12 months after 375 receiving state funds. 376 (b) The department shall competitively evaluate and rank 377 applicants that timely submit applications for state funding 378 based on their ability to positively impact the state using the 379 following criteria: 380 1. The proposed use of state funds. 381 2. The length of time that a beneficiary has agreed to use 382 the facility. 383 3. The percentage of total project funds provided by the 384 applicant and the percentage of total project funds provided by 385 the beneficiary, with priority in the evaluation and ranking 386 given to applications with 50 percent or more of total project 387 funds provided by the applicant and beneficiary. 388 4. The number and type of signature events the facility is 389 likely to attract during the duration of the agreement with the 390 beneficiary. 391 5. The anticipated increase in average annual ticket sales 392 and attendance at the facility due to the project. 393 6. The potential to attract out-of-state visitors to the 394 facility. 395 7. The length of time a beneficiary has been in this state 396 or partnered with the unit of local government. In order to 397 encourage new franchises to locate in this state, an application 398 for a new franchise shall be considered to have a significant 399 positive impact on the state and shall be given priority in the 400 evaluation and ranking by the department. 401 8. The multiuse capabilities of the facility. 402 9. The facility’s projected employment of residents of this 403 state, contracts with Florida-based firms, and purchases of 404 locally available building materials. 405 10. The amount of private and local financial or in-kind 406 contributions to the project. 407 11. The amount of positive advertising or media coverage 408 the facility generates. 409 (6) DISTRIBUTION.— 410 (a) The department shall determine the annual distribution 411 amount an applicant may receive based on the total cost of the 412 project. 413 1. If the total project cost is $200 million or greater, 414 the applicant may receive annual distributions equal to the new 415 incremental state sales taxes generated by sales at the facility 416 during 12 months as provided under subparagraph (b)2., up to $3 417 million. 418 2. If the total project cost is at least $100 million but 419 less than $200 million, the applicant may receive annual 420 distributions equal to the new incremental state sales taxes 421 generated by sales at the facility during 12 months as provided 422 under subparagraph (b)2., up to $2 million. 423 3. If the total project cost is less than $100 million, the 424 applicant may receive annual distributions equal to the new 425 incremental state sales taxes generated by sales at the facility 426 during 12 months as provided under subparagraph (b)2., up to $1 427 million. 428 (b) At the time of initial evaluation and review by the 429 department pursuant to subsection (5), the applicant must 430 provide an analysis by an independent certified public 431 accountant which demonstrates: 432 1. The amount of state sales taxes generated by sales at 433 the facility during the 12-month period immediately before the 434 beginning of the application period. This amount is the 435 baseline. 436 2. The expected amount of new incremental state sales taxes 437 generated by sales at the facility above the baseline which will 438 be generated as a result of the project. 439 (c) The independent analysis provided in paragraph (b) 440 shall be verified by the department. 441 (d) The Department of Revenue shall begin distributions 442 within 45 days after notification of initial certification from 443 the department. 444 (e) The department shall consult with the Department of 445 Revenue and the Office of Economic and Demographic Research to 446 develop a standard calculation for estimating new incremental 447 state sales taxes generated by sales at the facility and 448 adjustments to distributions. 449 (f) In any 12-month period when total distributions for all 450 certified applicants reach $13 million, the department may not 451 certify new distributions for additional applicants. 452 (7) CONTRACT.—An applicant approved by the Legislature and 453 certified by the department must enter into a contract with the 454 department which: 455 (a) Specifies the terms of the state’s investment. 456 (b) States the criteria that the certified applicant must 457 meet in order to remain certified. 458 (c) Requires the applicant to submit the independent 459 analysis required under subsection (6) and an annual independent 460 analysis. 461 1. The applicant must agree to submit to the department, 462 beginning 12 months after completion of a project or 12 months 463 after the first four annual distributions, whichever is earlier, 464 an annual analysis by an independent certified public accountant 465 demonstrating the actual amount of new incremental state sales 466 taxes generated by sales at the facility during the previous 12 467 month period. The applicant shall certify to the department a 468 comparison of the actual amount of state sales taxes generated 469 by sales at the facility during the previous 12-month period to 470 the baseline under subparagraph (6)(b)1. 471 2. The applicant must submit the certification within 60 472 days after the end of the previous 12-month period. The 473 department shall verify the analysis. 474 (d) Specifies information that the certified applicant must 475 report to the department. 476 (e) Requires the applicant to reimburse the state for the 477 amount each year that the actual new incremental state sales 478 taxes generated by sales at the facility during the most recent 479 12-month period was less than the annual distribution under 480 paragraph (6)(a). This requirement applies 12 months after 481 completion of a project or 12 months after the first four annual 482 distributions, whichever is earlier. 483 1. If the applicant is unable or unwilling to reimburse the 484 state in any year for the amount equal to the difference between 485 the actual new incremental state sales taxes generated by sales 486 at the facility and the annual distribution under paragraph 487 (6)(a), the department may place a lien on the applicant’s 488 facility. 489 2. If the applicant is a municipality or county, it may 490 reimburse the state from its half-cent sales tax allocation, as 491 provided in s. 218.64(3). 492 3. Reimbursements must be sent to the Department of Revenue 493 for deposit into the General Revenue Fund. 494 (f) Includes any provisions deemed prudent by the 495 department. 496 (8) USE OF FUNDS.—An applicant certified under this section 497 may use state funds only for the following purposes: 498 (a) Constructing, reconstructing, renovating, or improving 499 a facility or reimbursing such costs. 500 (b) Paying or pledging for the payment of debt service on 501 bonds issued for the construction or renovation of such 502 facility. 503 (c) Funding debt service reserve funds, arbitrage rebate 504 obligations, or other amounts payable with respect thereto on 505 bonds issued for the construction or renovation of such 506 facility. 507 (d) Reimbursing the costs under paragraphs (b) and (c) or 508 the refinancing of bonds issued for the construction or 509 renovation of such facility. 510 (9) REPORTS.— 511 (a) On or before November 1 of each year, an applicant 512 certified under this section and approved to receive state funds 513 must submit to the department any information required by the 514 department. The department shall summarize this information for 515 inclusion in its annual report to the Legislature under 516 paragraph (4)(d). 517 (b) Every 5 years after an applicant receives its first 518 monthly distribution, the department must verify that the 519 applicant is meeting the program requirements. If the applicant 520 fails to meet these requirements, the department shall notify 521 the Governor and the Legislature in its next annual report under 522 paragraph (4)(d) that the requirements are not being met and 523 recommend future action. The department shall take into 524 consideration extenuating circumstances that may have prevented 525 the applicant from meeting the program requirements, such as 526 force majeure events or a significant economic downturn. 527 (10) AUDITS.—The Auditor General may conduct audits 528 pursuant to s. 11.45 to verify the independent analysis required 529 under paragraphs (6)(b) and (7)(c) and to verify that the 530 distributions are expended as required. The Auditor General 531 shall report the findings to the department. If the Auditor 532 General determines that the distribution payments are not 533 expended as required, the Auditor General must notify the 534 Department of Revenue, which may pursue recovery of 535 distributions under the laws and rules that govern the 536 assessment of taxes. 537 (11) REPAYMENT OF DISTRIBUTIONS.—An applicant that is 538 certified under this section may be subject to repayment of 539 distributions upon the occurrence of any of the following: 540 (a) An applicant’s beneficiary has broken the terms of its 541 agreement with the applicant and relocated from the facility. 542 The beneficiary must reimburse the state for state funds that 543 have been distributed and will be distributed if the beneficiary 544 relocates before the agreement expires. 545 (b) A determination by the department that an applicant has 546 submitted information or made a representation that is 547 determined to be false, misleading, deceptive, or otherwise 548 untrue. The applicant must reimburse the state for state funds 549 that have been distributed and will be distributed if such 550 determination is made. 551 (12) HALTING OF PAYMENTS.—The applicant may request in 552 writing at least 20 days before the next monthly distribution 553 that the department halt future payments. The department shall 554 immediately notify the Department of Revenue to halt future 555 payments. 556 (13) RULEMAKING.—The department may adopt rules to 557 implement this section. 558 Section 5. Paragraph (a) of subsection (2) of section 559 288.11631, Florida Statutes, is amended to read: 560 288.11631 Retention of Major League Baseball spring 561 training baseball franchises.— 562 (2) CERTIFICATION PROCESS.— 563 (a) Before certifying an applicant to receive state funding 564 for a facility for a spring training franchise, the department 565 must verify that: 566 1. The applicant is responsible for the construction or 567 renovation of the facility for a spring training franchise or 568 holds title to the property on which the facility for a spring 569 training franchise is located. 570 2. The applicant has a certified copy of a signed agreement 571 with a spring training franchise. The signed agreement with a 572 spring training franchise for the use of a facility must, at a 573 minimum, be equal to the length of the term of the bonds issued 574 for the public purpose of constructing or renovating a facility 575 for a spring training franchise. If no such bonds are issued for 576 the public purpose of constructing or renovating a facility for 577 a spring training franchise, the signed agreement with a spring 578 training franchise for the use of a facility must be for at 579 least 20 years. Any such agreement with a spring training 580 franchise for the use of a facility cannot be signed more than 4 581 years before the expiration of any existing agreement with a 582 spring training franchise for the use of a facility. However, 583 any such agreement may be signed at any time before the 584 expiration of any existing agreement with a spring training 585 franchise for use of a facility if the applicant has never 586 received state funding for the facility as a spring training 587 facility under this section or s. 288.11621 and the facility was 588 constructed before January 1, 2000. The agreement must also 589 require the franchise to reimburse the state for state funds 590 expended by an applicant under this section if the franchise 591 relocates before the agreement expires. The agreement may be 592 contingent on an award of funds under this section and other 593 conditions precedent. 594 3. The applicant has made a financial commitment to provide 595 50 percent or more of the funds required by an agreement for the 596 construction or renovation of the facility for a spring training 597 franchise. The commitment may be contingent upon an award of 598 funds under this section and other conditions precedent. 599 4. The applicant demonstrates that the facility for a 600 spring training franchise will attract a paid attendance of at 601 least 50,000 persons annually to the spring training games. 602 5. The facility for a spring training franchise is located 603 in a county that levies a tourist development tax under s. 604 125.0104. 605 Section 6. (1) The executive director of the Department of 606 Economic Opportunity is authorized, and all conditions are 607 deemed met, to adopt emergency rules pursuant to ss. 120.536(1) 608 and 120.54(4), Florida Statutes, for the purpose of implementing 609 this act. 610 (2) Notwithstanding any provision of law, such emergency 611 rules shall remain in effect for 6 months after the date adopted 612 and may be renewed during the pendency of procedures to adopt 613 permanent rules addressing the subject of the emergency rules. 614 Section 7. This act shall take effect July 1, 2014.