| 1 | Representative Mayfield offered the following: |
| 2 |
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| 3 | Amendment (with title amendment) |
| 4 | Remove lines 327-332 and insert: |
| 5 | Section 5. The Department of Revenue may adopt any rules |
| 6 | necessary to implement and administer sections 1 through 4 of |
| 7 | this act. |
| 8 | Section 6. Effective upon this act becoming a law, |
| 9 | subsection (9) is added to section 212.055, Florida Statutes, to |
| 10 | read: |
| 11 | 212.055 Discretionary sales surtaxes; legislative intent; |
| 12 | authorization and use of proceeds.--It is the legislative intent |
| 13 | that any authorization for imposition of a discretionary sales |
| 14 | surtax shall be published in the Florida Statutes as a |
| 15 | subsection of this section, irrespective of the duration of the |
| 16 | levy. Each enactment shall specify the types of counties |
| 17 | authorized to levy; the rate or rates which may be imposed; the |
| 18 | maximum length of time the surtax may be imposed, if any; the |
| 19 | procedure which must be followed to secure voter approval, if |
| 20 | required; the purpose for which the proceeds may be expended; |
| 21 | and such other requirements as the Legislature may provide. |
| 22 | Taxable transactions and administrative procedures shall be as |
| 23 | provided in s. 212.054. |
| 24 | (9) AREA OF CRITICAL STATE CONCERN WASTEWATER AND |
| 25 | STORMWATER SURTAX.-- |
| 26 | (a) A county designated as an area of critical state |
| 27 | concern may levy a discretionary sales surtax of 1 percent |
| 28 | pursuant to an ordinance that is enacted by a majority of the |
| 29 | members of the county governing authority and is conditioned to |
| 30 | take effect only upon approval by a majority vote of the |
| 31 | electors of the county voting in a referendum. |
| 32 | (b) The referendum to be placed on the ballot must include |
| 33 | a statement that provides a brief and general description of the |
| 34 | purposes for which the proceeds of the surtax may be used. The |
| 35 | statement must conform to the requirements of s. 101.161 and |
| 36 | shall be placed on the ballot by the governing body of the |
| 37 | county. The following question shall be placed on the ballot: |
| 38 |
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| 39 | .... FOR the one-cent sales tax |
| 40 | .... AGAINST the one-cent sales tax |
| 41 |
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| 42 | (c) Pursuant to s. 212.054(4), the proceeds of the surtax |
| 43 | levied under this subsection shall be distributed to the county |
| 44 | and the municipalities within such county in which the surtax |
| 45 | was collected, according to: |
| 46 | 1. An interlocal agreement between the county governing |
| 47 | authority and the governing bodies of the municipalities |
| 48 | representing a majority of the county's municipal population, |
| 49 | which agreement may include a school district with the consent |
| 50 | of the county governing authority and the governing bodies of |
| 51 | the municipalities representing a majority of the county's |
| 52 | municipal population; or |
| 53 | 2. If there is no interlocal agreement, according to the |
| 54 | formula provided in s. 218.62. |
| 55 | |
| 56 | Any change in the distribution formula must take effect on the |
| 57 | first day of any month that begins at least 60 days after |
| 58 | written notification of that change has been made to the |
| 59 | department. |
| 60 | (d) The proceeds of the surtax and any interest accrued |
| 61 | thereto may be expended within the county and municipalities for |
| 62 | the purposes of servicing bond and state revolving loan fund |
| 63 | indebtedness to finance, plan, construct, upgrade, reconstruct |
| 64 | or renovate wastewater and storm water collection and treatment |
| 65 | infrastructure; and to finance, plan, construct, upgrade, |
| 66 | reconstruct or renovate, wastewater and storm water collection |
| 67 | and treatment infrastructure; fixed capital costs associated |
| 68 | with the construction, upgrade, reconstruction, renovation, |
| 69 | expansion or improvement of wastewater and stormwater facilities |
| 70 | which has a useful life expectancy of at least 5 years; land |
| 71 | acquisition, land improvement, design, and engineering costs |
| 72 | related thereto. The proceeds of the surtax must be set aside |
| 73 | and invested as permitted by law, with the principal and income |
| 74 | to be used for the purposes provided in this subsection. |
| 75 | Counties and municipalities receiving proceeds under the |
| 76 | provisions of this subsection may pledge such proceeds for the |
| 77 | purpose of servicing new bond or state revolving loan |
| 78 | indebtedness incurred pursuant to law. Counties and |
| 79 | municipalities may use the services of the Division of Bond |
| 80 | Finance of the State Board of Administration pursuant to the |
| 81 | State Bond Act to issue any bonds through the provisions of this |
| 82 | subsection. Counties and municipalities may join together for |
| 83 | the issuance of bonds authorized by this subsection. |
| 84 | (e) A surtax imposed under this subsection expires 20 |
| 85 | years after the effective date of the surtax unless reenacted by |
| 86 | an ordinance that is subject to approval by a majority of the |
| 87 | electors of the county voting in a subsequent referendum. |
| 88 | (f) This subsection shall be liberally construed to |
| 89 | achieve its purpose. |
| 90 | Section 7. Except as otherwise expressly provided in this |
| 91 | act and except for this section, which shall take effect upon |
| 92 | this act becoming a law, this act shall take effect July 1, |
| 93 | 2009, and the amendment to s. 201.02, Florida Statutes, made by |
| 94 | this act shall apply to transfers of property for which the |
| 95 | first transfer to an artificial entity occurs after such date. |
| 96 |
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| 97 | ----------------------------------------------------- |
| 98 | T I T L E A M E N D M E N T |
| 99 | Remove the entire title and insert: |
| 100 | A bill to be entitled |
| 101 | An act relating to discretionary surtaxes; amending s. 3, |
| 102 | ch. 83-220, Laws of Florida, as amended; extending a |
| 103 | future repeal date of provisions authorizing counties to |
| 104 | levy a discretionary surtax on documents; amending s. |
| 105 | 125.0167, F.S.; limiting the percentage of surtax revenues |
| 106 | that may be used for administrative costs; specifying a |
| 107 | minimum amount of surtax revenues to be used for housing |
| 108 | for certain low-income and moderate-income families; |
| 109 | requiring an affirmative vote of a local government |
| 110 | governing body to rehabilitate certain governmentally |
| 111 | owned housing; authorizing certain counties to create by |
| 112 | ordinance a housing choice assistance voucher program for |
| 113 | the purpose of down payment assistance; providing |
| 114 | definitions; providing eligibility requirements for such |
| 115 | vouchers; authorizing purchasing employers to file for |
| 116 | allocations for such vouchers; limiting allocations; |
| 117 | requiring distribution of allocations to employees in the |
| 118 | form of such vouchers; prohibiting use of allocations for |
| 119 | such vouchers if not awarded within a certain period after |
| 120 | certain documentary stamps taxes are collected; requiring |
| 121 | the Office of Program Policy Analysis and Government |
| 122 | Accountability to conduct a continuing review of the |
| 123 | discretionary surtax program operated by counties; |
| 124 | requiring reports to the Legislature; amending s. 201.02, |
| 125 | F.S.; revising criteria determining liability for payment |
| 126 | of the tax; providing that the consideration for certain |
| 127 | transfers of interests in real property does not include |
| 128 | any change in value of certain ownership interests in such |
| 129 | property; specifying a holding period limitation on such |
| 130 | exclusion for certain transfers; providing criteria for |
| 131 | the treatment and taxation of such consideration; |
| 132 | providing a limitation on the cumulative amount of such |
| 133 | consideration; providing for proration of such |
| 134 | consideration and a basis for such proration; limiting the |
| 135 | taxability of certain portions of prorated consideration; |
| 136 | providing a requirement for payment of the tax on such |
| 137 | transferred ownership interests; amending s. 201.031, |
| 138 | F.S.; expanding requirements for counties levying the |
| 139 | discretionary surtax to include housing plan, affordable |
| 140 | housing element, and annual reporting requirements; |
| 141 | authorizing the Department of Revenue to adopt rules; |
| 142 | amending s. 212.055, F.S.; allowing a county in an area of |
| 143 | critical state concern to levy a voter-approved surtax of |
| 144 | one-cent for wastewater and storm water; requiring a voter |
| 145 | referendum; providing requirements for the ordinance |
| 146 | imposing the surtax; providing purposes for which the |
| 147 | proceeds of the surtax may be used; providing for the |
| 148 | investment of proceeds collected from the surtax; |
| 149 | providing for the automatic expiration of such a surtax |
| 150 | unless it is approved by subsequent referendum; providing |
| 151 | for application; providing effective dates. |