FL S2008

Amends s. 212.20, F.S. to allow sales tax proceeds to be distributed to certified performing arts centers as an alternative to sports franchise facilities under certain circumstances.

Creates s. 288.163, F.S. establishing a certification program for performing arts centers operated by units of local government, with the Office of Tourism, Trade, and Economic Development responsible for screening and approving applications.

Limits performing arts center certifications to no more than two facilities beginning in fiscal year 2012-2013, and no more than eight facilities beginning in fiscal year 2015-2016, with one additional certification per applicant maximum.

Authorizes monthly distributions of up to $166,667 per certified performing arts center beginning 60 days after certification or July 1, 2012, whichever is later, for a maximum of 30 years, limited to actual expenditures for qualifying public purposes.

Requires certified performing arts centers to meet criteria including local government ownership or operation, projected annual attendance exceeding 150,000, demonstrated $60 million economic impact over 30 years, and applicant funding of more than half the improvement costs.