FL S0640

Exempts pari-mutuel wagers at facilities that do not operate slot machines from the tax on handle, effective July 1, 2010

Imposes a surcharge on pari-mutuel licensees without slot machines if slot machine tax revenue falls below 2008-2009 levels, capped at $15 million annually, with each facility paying a pro rata share based on exempted taxes

Reduces the "full schedule of live racing" requirement for jai alai permitholders without slot machines from 10 consecutive years to 3 consecutive years of 100+ annual performances with less than $4 million annual handle

Requires written agreements between pari-mutuel applicants and horsemen's associations as a condition of slot machine license issuance or renewal for thoroughbred, quarter horse, and standardbred racing

Exempts cardroom operations at pari-mutuel facilities without slot machines from the 10 percent cardroom tax and increases their required purse supplement from 4 percent to 6 percent of cardroom gross receipts