FL S0208

Creates a $166,667 monthly sales tax distribution to a single motorsports entertainment complex certified by the Department of Economic Opportunity under section 212.20.

Establishes certification criteria for motorsports complexes, including: minimum 50,000 fixed seats, projected annual paid attendance exceeding 100,000 persons, projected annual tax revenues of at least $2 million, construction costs exceeding $250 million, and applicant funding more than half of improvement costs.

Requires independent verification that the complex is sanctioned by a recognized motorsports sanctioning body and demonstrates projected tax revenue generation.

Restricts certified complexes from receiving both state sales tax distributions under section 212.20 and local option funding under section 218.64(3) simultaneously.

Authorizes the Auditor General to audit expenditures of distributions and notify the Department of Revenue to pursue recovery of improperly spent funds; distributions continue for up to 30 years unless otherwise specified.