FL H1415

Creates the Destination Resort Commission as a separate budget entity within the Department of Revenue to regulate limited gaming at up to five destination resorts in Florida.

Establishes licensing requirements and application procedures for resort operators, suppliers, and gaming employees, including $1 million nonrefundable application fee and $50 million one-time licensing fee for resort licenses.

Imposes a tiered gross receipts tax on casino gaming revenue (10-20 percent depending on infrastructure investment) with proceeds funding commission operations and deposited into the General Revenue Fund, Tourism Promotional Trust Fund, Employment Security Administration Trust Fund, and Transportation Disadvantaged Trust Fund.

Requires resort licensees to meet minimum criteria including adequate capitalization, community investment, minority employment programs, responsible gaming training, and maintains minimum slot machine payout of 85 percent.

Authorizes limited gaming activities including slot machines, table games, and poker based on resort infrastructure investment levels ($1 billion to $2.5+ billion), subject to security requirements, real-time monitoring systems, and Commission enforcement authority.