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Chapter 551, Florida Statutes, subjects a permit to operate a jai alai fronton to the same conditions as
<br />a permit to operate a dog or horse track.
<br />History of Total Revenues and Distributions
<br />The following table shows a ten year history (1983 - 1992) of pari-mutuel revenues and the manner in
<br />which they have been distributed:
<br />State
<br />Fiscal
<br />Year
<br />Number
<br />Total
<br />Total
<br />Ended
<br />of Racing
<br />Parl-Mutuel
<br />Total State
<br />Distribution
<br />To Each
<br />June 3
<br />DAYS
<br />Attendance
<br />Handle
<br />Revenue
<br />To Counties
<br />County
<br />1983
<br />3,723
<br />17,002,197
<br />$1,754,139,978
<br />$115,740,365
<br />$29,915,500
<br />54461500
<br />1984
<br />3,699
<br />16,692,861
<br />1,824,532,088
<br />120,130,754
<br />29,915,500
<br />446,500
<br />1985
<br />3,675
<br />16,543,816
<br />1,848,080,598
<br />123,878,295
<br />29,915,500
<br />446,500
<br />1986
<br />3,731
<br />16,214,301
<br />1,847,125,994
<br />123,038,667
<br />29,915,500
<br />446,500
<br />1987
<br />3,821
<br />16,505,736
<br />1,954,603,904
<br />129,449,033
<br />29,915,500
<br />446,500
<br />1988
<br />4,963
<br />16,708,292
<br />2,006,768,479
<br />130,021,801
<br />29,915,500
<br />446,500
<br />1989
<br />5,170
<br />15,719,962
<br />1,850,283,419
<br />118,466,567
<br />29,915,500
<br />446,500
<br />1990
<br />4,992
<br />15,401,516
<br />1,770,112,929
<br />114,559,213
<br />29,915,500
<br />446,500
<br />1991
<br />4,994
<br />14,410,934
<br />1,712,307,521
<br />110,510,346
<br />29,915,500
<br />446,500
<br />1992
<br />5,321
<br />14,109,252
<br />1,734,102,853
<br />105,074,018
<br />29,915,500
<br />446,500
<br />Sources: Comptroller of the State of Florida
<br />Florida Department of Business Regulation, Division of Pari-Mutuel Wagering
<br />HALF -CENT SALES TAX
<br />Pursuant to Chapter 212, Part I, Florida Statutes, the State of Florida is authorized to levy and collect
<br />a sales tax on, among other things, the sales price of each item or article of tangible personal property sold at
<br />retail in the State of Florida, subject to certain exceptions and dealer allowances as set forth in Chapter 212.
<br />Chapter 212 was amended in 1982 and again in 1986, to increase the sales tax from 4% to 5% and then from
<br />5% to 6%. Chapter 218, Florida Statutes, was amended in 1982 to add Part VI thereto entitled "Participation
<br />in Half -Cent Sales Tax Proceeds." Pursuant to Chapter 218, Part VI, which became effective October 1, 1982,
<br />one-half of the net additional taxes remitted to the State of Florida pursuant to Chapter 212 by a sales tax dealer
<br />located within a county is required to be deposited in the Local Government Half -Cent Sales Tax Clearing Trust
<br />Fund in the State Treasury (the "Trust Fund") and earmarked for distribution to the governing body of that
<br />county and of each municipality within the county pursuant to a distribution formula. Such moneys are referred
<br />to in Chapter 218, Part VI, as the Local Government Half -Cent Sales Tax. The Half -Cent Sales Tax is
<br />distributed from the Trust Fund on a monthly basis to participating units of local government. To be eligible
<br />to participate in the Half -Cent Sales Tax the counties and municipalities must comply with certain requirements
<br />set forth in Section 218.63, Florida Statutes.
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