| 1 | A bill to be entitled |
| 2 | An act relating to the charter county transit system |
| 3 | surtax; amending s. 212.055, F.S.; changing the name of |
| 4 | the surtax; expanding eligible counties authorized to levy |
| 5 | the surtax; requiring interlocal agreements in certain |
| 6 | counties to be updated no less than every 5 years to |
| 7 | include certain municipalities; providing an effective |
| 8 | date. |
| 9 |
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| 10 | Be It Enacted by the Legislature of the State of Florida: |
| 11 |
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| 12 | Section 1. Subsection (1) of section 212.055, Florida |
| 13 | Statutes, is amended to read: |
| 14 | 212.055 Discretionary sales surtaxes; legislative intent; |
| 15 | authorization and use of proceeds.--It is the legislative intent |
| 16 | that any authorization for imposition of a discretionary sales |
| 17 | surtax shall be published in the Florida Statutes as a |
| 18 | subsection of this section, irrespective of the duration of the |
| 19 | levy. Each enactment shall specify the types of counties |
| 20 | authorized to levy; the rate or rates which may be imposed; the |
| 21 | maximum length of time the surtax may be imposed, if any; the |
| 22 | procedure which must be followed to secure voter approval, if |
| 23 | required; the purpose for which the proceeds may be expended; |
| 24 | and such other requirements as the Legislature may provide. |
| 25 | Taxable transactions and administrative procedures shall be as |
| 26 | provided in s. 212.054. |
| 27 | (1) CHARTER COUNTY TRANSPORTATION TRANSIT SYSTEM SURTAX.-- |
| 28 | (a) Each charter county that has which adopted a charter |
| 29 | prior to January 1, 1984, and each county the government of |
| 30 | which is consolidated with that of one or more municipalities, |
| 31 | may levy a discretionary sales surtax, subject to approval by a |
| 32 | majority vote of the electorate of the county or by a charter |
| 33 | amendment approved by a majority vote of the electorate of the |
| 34 | county. |
| 35 | (b) The rate shall be up to 1 percent. |
| 36 | (c) The proposal to adopt a discretionary sales surtax as |
| 37 | provided in this subsection and to create a trust fund within |
| 38 | the county accounts shall be placed on the ballot in accordance |
| 39 | with law at a time to be set at the discretion of the governing |
| 40 | body. |
| 41 | (d) Proceeds from the surtax shall be applied to as many |
| 42 | or as few of the uses enumerated below in whatever combination |
| 43 | the county commission deems appropriate: |
| 44 | 1. Deposited by the county in the trust fund and shall be |
| 45 | used for the purposes of development, construction, equipment, |
| 46 | maintenance, operation, supportive services, including a |
| 47 | countywide bus system, and related costs of a fixed guideway |
| 48 | rapid transit system; |
| 49 | 2. Remitted by the governing body of the county to an |
| 50 | expressway, transit, or transportation authority created by law |
| 51 | to be used, at the discretion of such authority, for the |
| 52 | development, construction, operation, or maintenance of roads or |
| 53 | bridges in the county, for the operation and maintenance of a |
| 54 | bus system, for the payment of principal and interest on |
| 55 | existing bonds issued for the construction of such roads or |
| 56 | bridges, and, upon approval by the county commission, such |
| 57 | proceeds may be pledged for bonds issued to refinance existing |
| 58 | bonds or new bonds issued for the construction of such roads or |
| 59 | bridges; |
| 60 | 3. Used by the charter county for the development, |
| 61 | construction, operation, and maintenance of roads and bridges in |
| 62 | the county; for the expansion, operation, and maintenance of bus |
| 63 | and fixed guideway systems; and for the payment of principal and |
| 64 | interest on bonds issued for the construction of fixed guideway |
| 65 | rapid transit systems, bus systems, roads, or bridges; and such |
| 66 | proceeds may be pledged by the governing body of the county for |
| 67 | bonds issued to refinance existing bonds or new bonds issued for |
| 68 | the construction of such fixed guideway rapid transit systems, |
| 69 | bus systems, roads, or bridges and no more than 25 percent used |
| 70 | for nontransit uses; and |
| 71 | 4. Used by the charter county for the planning, |
| 72 | development, construction, operation, and maintenance of roads |
| 73 | and bridges in the county; for the planning, development, |
| 74 | expansion, operation, and maintenance of bus and fixed guideway |
| 75 | systems; and for the payment of principal and interest on bonds |
| 76 | issued for the construction of fixed guideway rapid transit |
| 77 | systems, bus systems, roads, or bridges; and such proceeds may |
| 78 | be pledged by the governing body of the county for bonds issued |
| 79 | to refinance existing bonds or new bonds issued for the |
| 80 | construction of such fixed guideway rapid transit systems, bus |
| 81 | systems, roads, or bridges. Pursuant to an interlocal agreement |
| 82 | entered into pursuant to chapter 163, the governing body of the |
| 83 | charter county may distribute proceeds from the tax to a |
| 84 | municipality, or an expressway or transportation authority |
| 85 | created by law to be expended for the purpose authorized by this |
| 86 | paragraph. Any charter county that has entered into interlocal |
| 87 | agreements for distribution of proceeds to one or more |
| 88 | municipalities in the county shall revise such interlocal |
| 89 | agreements no less than every 5 years in order to include any |
| 90 | municipalities that have been created since the prior interlocal |
| 91 | agreements were executed. |
| 92 | Section 2. This act shall take effect July 1, 2009. |