Florida Senate - 2006 COMMITTEE AMENDMENT
Bill No. SB 2098
Barcode 520616
CHAMBER ACTION
Senate House
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11 The Committee on Community Affairs (Bennett) recommended the
12 following amendment:
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14 Senate Amendment
15 On page 2, line 13, through
16 page 4, line 14, delete those lines
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18 and insert:
19 125.0108 Areas of critical state concern; tourist
20 impact tax.--
21 (1)
22 (g) A county that has levied the tourist impact tax
23 authorized by this section in an area or areas designated as
24 an area of critical state concern for at least 20 consecutive
25 years prior to removal of the designation may continue to levy
26 the tourist impact tax in accordance with this section for 20
27 years following removal of the designation. After expiration
28 of the 20-year period, a county may continue to levy the
29 tourist impact tax authorized by this section if the county
30 adopts an ordinance reauthorizing levy of the tax and the
31 continued levy of the tax is approved by referendum as
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Florida Senate - 2006 COMMITTEE AMENDMENT
Bill No. SB 2098
Barcode 520616
1 provided for in subsection (5).
2 Section 2. Paragraph (f) of subsection (2) of section
3 212.055, Florida Statutes, is amended to read:
4 212.055 Discretionary sales surtaxes; legislative
5 intent; authorization and use of proceeds.--It is the
6 legislative intent that any authorization for imposition of a
7 discretionary sales surtax shall be published in the Florida
8 Statutes as a subsection of this section, irrespective of the
9 duration of the levy. Each enactment shall specify the types
10 of counties authorized to levy; the rate or rates which may be
11 imposed; the maximum length of time the surtax may be imposed,
12 if any; the procedure which must be followed to secure voter
13 approval, if required; the purpose for which the proceeds may
14 be expended; and such other requirements as the Legislature
15 may provide. Taxable transactions and administrative
16 procedures shall be as provided in s. 212.054.
17 (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.--
18 (f)1. Notwithstanding paragraph (d), a county that has
19 a population of 50,000 or less on April 1, 1992, or any county
20 designated as an area of critical state concern on the
21 effective date of this act, and that imposed the surtax before
22 July 1, 1992, may use the proceeds and interest of the surtax
23 for any public purpose if:
24 a. The debt service obligations for any year are met;
25 b. The county's comprehensive plan has been determined
26 to be in compliance with part II of chapter 163; and
27 c. The county has adopted an amendment to the surtax
28 ordinance pursuant to the procedure provided in s. 125.66
29 authorizing additional uses of the surtax proceeds and
30 interest.
31 2. A municipality located within a county that has a
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11:52 AM 03/17/06 s2098b-ca21-e0b
Florida Senate - 2006 COMMITTEE AMENDMENT
Bill No. SB 2098
Barcode 520616
1 population of 50,000 or less on April 1, 1992, or within a
2 county designated as an area of critical state concern on the
3 effective date of this act, and that imposed the surtax before
4 July 1, 1992, may not use the proceeds and interest of the
5 surtax for any purpose other than an infrastructure purpose
6 authorized in paragraph (d) unless the municipality's
7 comprehensive plan has been determined to be in compliance
8 with part II of chapter 163 and the municipality has adopted
9 an amendment to its surtax ordinance or resolution pursuant to
10 the procedure provided in s. 166.041 authorizing additional
11 uses of the surtax proceeds and interest. Such municipality
12 may expend the surtax proceeds and interest for any public
13 purpose authorized in the amendment.
14 3. Those counties designated as an area of critical
15 state concern which qualify to use the surtax for any public
16 purpose may use only up to 10 percent of the surtax proceeds
17 for any public purpose other than for infrastructure purposes
18 authorized by this section. A county that was designated as an
19 area of critical state concern for at least 20 consecutive
20 years prior to removal of the designation, and that qualified
21 to use the surtax for any public purpose at the time of the
22 removal of the designation, may continue to use up to 10
23 percent of the surtax proceeds for any public purpose other
24 than for infrastructure purposes for 20 years following
25 removal of the designation, notwithstanding subparagraph (a)2.
26 After expiration of the 20-year period, a county may continue
27 to use up to 10 percent of the surtax proceeds for any public
28 purpose other than for infrastructure if the county adopts an
29 ordinance providing for such continued use of the surtax
30 proceeds.
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