Senate Bill sb1196c2
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Florida Senate - 2006 CS for CS for SB 1196
By the Committees on Government Efficiency Appropriations;
Community Affairs; and Senator Constantine
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1 A bill to be entitled
2 An act relating to impact fees; creating s.
3 163.31801, F.S.; creating the "Florida Impact
4 Fee Act"; providing legislative intent;
5 requiring that an impact fee meet certain
6 specified requirements concerning calculation
7 of the fee, affordable housing, accounting for
8 revenues and expenditures, provision of notice,
9 collection of administrative costs, and the
10 application of credits; providing reporting
11 requirements for specific impact fees;
12 excluding an impact fee or a permit fee from
13 the definition of the term "sales price" in s.
14 212.02, F.S.; providing an effective date.
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16 Be It Enacted by the Legislature of the State of Florida:
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18 Section 1. Section 163.31801, Florida Statutes, is
19 created to read:
20 163.31801 Impact fees; short title; intent;
21 definitions; ordinances levying impact fees.--
22 (1) This section may be cited as the "Florida Impact
23 Fee Act."
24 (2) The Legislature finds that impact fees are an
25 important source of revenue for a local government to use in
26 funding the infrastructure necessitated by new growth. The
27 Legislature further finds that impact fees are an outgrowth of
28 the home rule power of a local government to provide certain
29 services within its jurisdiction. Due to the growth of impact
30 fee collections and local governments' reliance on impact
31 fees, it is the intent of the Legislature to ensure that, when
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Florida Senate - 2006 CS for CS for SB 1196
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1 a county or municipality adopts an impact fee by ordinance or
2 a special district adopts an impact fee by resolution, the
3 governing authority complies with this section.
4 (3) An impact fee adopted by ordinance of a county or
5 municipality or by resolution of a special district must, at
6 minimum:
7 (a) Require that the calculation of the impact fee be
8 based on the most recent and localized data.
9 (b) Significantly address affordable housing by
10 waiving, exempting, or deferring impact fees; paying impact
11 fees for affordable housing units out of another revenue
12 source; or establishing a significant affordable housing
13 program.
14 (c) Provide for accounting and reporting of impact fee
15 collections and expenditures. If a local governmental entity
16 imposes an impact fee to address its infrastructure needs, the
17 entity shall account for the revenues and expenditures of such
18 impact fee in a separate accounting fund.
19 (d) Limit administrative charges for the collection of
20 impact fees to actual costs.
21 (e) Require that notice be provided no less than 90
22 days before the effective date of an ordinance or resolution
23 imposing a new or amended impact fee.
24 (f) Address whether credits should be granted for
25 future local tax payments for capital improvements, outside
26 funding sources, and in-kind contributions by the developer.
27 (4) Certified public accountants conducting audits of
28 local governmental entities and district school boards shall
29 report, as part of the audit, whether or not the local
30 governmental entity or district school board has complied with
31 this section and whether or not the revenues generated by each
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Florida Senate - 2006 CS for CS for SB 1196
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1 impact fee are spent in accordance with local laws pertaining
2 to impact fees.
3 (5) Notwithstanding any other state law or any local
4 ordinance the term "sales price" in s. 212.02 excludes the
5 amount paid for a permit fee or an impact fee.
6 Section 2. This act shall take effect July 1, 2006.
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8 STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
COMMITTEE SUBSTITUTE FOR
9 CS/SB 1196
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11 This committee substitute requires that certified public
accountants conducting audits of local governments and school
12 districts must report whether the audited entities are
complying with impact fee laws and ordinances. It provides
13 that, notwithstanding any other state law or any local
ordinance, the term "sales price" in s. 212.02, F.S., excludes
14 the amount paid for a permit fee or an impact fee.
15 It removes all references to distribution of documentary stamp
tax revenue.
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