Florida Senate - 2017                       CS for CS for SB 278
       
       
        
       By the Committees on Community Affairs; and Ethics and
       Elections; and Senators Steube and Brandes
       
       
       
       
       578-03978-17                                           2017278c2
    1                        A bill to be entitled                      
    2         An act relating to local tax referenda; amending s.
    3         212.055, F.S.; requiring referenda adopting or
    4         amending local government discretionary sales
    5         surtaxes, except for surtaxes that are revenue-neutral
    6         to a county, special taxing district, or both, to be
    7         held only at a general election and specifying the
    8         required approval of voters necessary for passage;
    9         authorizing referenda for revenue-neutral surtaxes to
   10         be held at a special election or conducted by mail
   11         ballot; conforming provisions to changes made by the
   12         act; providing an effective date.
   13          
   14  Be It Enacted by the Legislature of the State of Florida:
   15  
   16         Section 1. Paragraphs (a) and (c) of subsection (1),
   17  paragraph (a) of subsection (2), paragraph (a) of subsection
   18  (3), subsections (4) and (5), paragraph (a) of subsection (6),
   19  paragraph (a) of subsection (7), paragraph (b) of subsection
   20  (8), and paragraph (a) of subsection (9) of section 212.055,
   21  Florida Statutes, are amended, and subsection (10) is added to
   22  that section, to read:
   23         212.055 Discretionary sales surtaxes; legislative intent;
   24  authorization and use of proceeds.—It is the legislative intent
   25  that any authorization for imposition of a discretionary sales
   26  surtax shall be published in the Florida Statutes as a
   27  subsection of this section, irrespective of the duration of the
   28  levy. Each enactment shall specify the types of counties
   29  authorized to levy; the rate or rates which may be imposed; the
   30  maximum length of time the surtax may be imposed, if any; the
   31  procedure which must be followed to secure voter approval, if
   32  required; the purpose for which the proceeds may be expended;
   33  and such other requirements as the Legislature may provide.
   34  Taxable transactions and administrative procedures shall be as
   35  provided in s. 212.054.
   36         (1) CHARTER COUNTY AND REGIONAL TRANSPORTATION SYSTEM
   37  SURTAX.—
   38         (a) Each charter county that has adopted a charter, each
   39  county the government of which is consolidated with that of one
   40  or more municipalities, and each county that is within or under
   41  an interlocal agreement with a regional transportation or
   42  transit authority created under chapter 343 or chapter 349 may
   43  levy a discretionary sales surtax, subject to approval by a
   44  majority vote of the electorate of the county or by a charter
   45  amendment approved by a majority vote of the electorate of the
   46  county.
   47         (c) The proposal to adopt a discretionary sales surtax as
   48  provided in this subsection and to create a trust fund within
   49  the county accounts shall be placed on the ballot in accordance
   50  with law and must be approved in a referendum as set forth in
   51  subsection (10) at a time to be set at the discretion of the
   52  governing body.
   53         (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.—
   54         (a)1. The governing authority in each county may levy a
   55  discretionary sales surtax of 0.5 percent or 1 percent. The levy
   56  of the surtax shall be pursuant to ordinance enacted by a
   57  majority of the members of the county governing authority and
   58  approved by a majority of the electors of the county, as set
   59  forth in subsection (10), voting in a referendum on the surtax.
   60  If the governing bodies of the municipalities representing a
   61  majority of the county’s population adopt uniform resolutions
   62  establishing the rate of the surtax and calling for a referendum
   63  on the surtax, the levy of the surtax shall be placed on the
   64  ballot and shall take effect if approved by a majority of the
   65  electors of the county, as set forth in subsection (10), voting
   66  in the referendum on the surtax.
   67         2. If the surtax was levied pursuant to a referendum held
   68  before July 1, 1993, the surtax may not be levied beyond the
   69  time established in the ordinance, or, if the ordinance did not
   70  limit the period of the levy, the surtax may not be levied for
   71  more than 15 years. The levy of such surtax may be extended only
   72  by approval of a majority of the electors of the county, as set
   73  forth in subsection (10), voting in a referendum on the surtax.
   74         (3) SMALL COUNTY SURTAX.—
   75         (a) The governing authority in each county that has a
   76  population of 50,000 or fewer less on April 1, 1992, may levy a
   77  discretionary sales surtax of 0.5 percent or 1 percent. The levy
   78  of the surtax shall be pursuant to ordinance enacted by an
   79  extraordinary vote of the members of the county governing
   80  authority if the surtax revenues are expended for operating
   81  purposes. If the surtax revenues are expended for the purpose of
   82  servicing bond indebtedness, the surtax shall be approved by a
   83  majority of the electors of the county, as set forth in
   84  subsection (10), voting in a referendum on the surtax.
   85         (4) INDIGENT CARE AND TRAUMA CENTER SURTAX.—
   86         (a)1. The governing body in each county the government of
   87  which is not consolidated with that of one or more
   88  municipalities, which has a population of at least 800,000
   89  residents and is not authorized to levy a surtax under
   90  subsection (5), may levy, pursuant to an ordinance either
   91  approved by an extraordinary vote of the governing body or
   92  conditioned to take effect only upon approval by a majority vote
   93  of the electors of the county, as set forth in subsection (10),
   94  voting in a referendum, a discretionary sales surtax at a rate
   95  that may not exceed 0.5 percent.
   96         2. If the ordinance is conditioned on a referendum, a
   97  statement that includes a brief and general description of the
   98  purposes to be funded by the surtax and that conforms to the
   99  requirements of s. 101.161 shall be placed on the ballot by the
  100  governing body of the county. The following questions shall be
  101  placed on the ballot:
  102  
  103                       FOR THE. . . .CENTS TAX                     
  104                     AGAINST THE. . . .CENTS TAX                   
  105  
  106         3. The ordinance adopted by the governing body providing
  107  for the imposition of the surtax shall set forth a plan for
  108  providing health care services to qualified residents, as
  109  defined in subparagraph 4. Such plan and subsequent amendments
  110  to it shall fund a broad range of health care services for both
  111  indigent persons and the medically poor, including, but not
  112  limited to, primary care and preventive care as well as hospital
  113  care. The plan must also address the services to be provided by
  114  the Level I trauma center. It shall emphasize a continuity of
  115  care in the most cost-effective setting, taking into
  116  consideration both a high quality of care and geographic access.
  117  Where consistent with these objectives, it shall include,
  118  without limitation, services rendered by physicians, clinics,
  119  community hospitals, mental health centers, and alternative
  120  delivery sites, as well as at least one regional referral
  121  hospital where appropriate. It shall provide that agreements
  122  negotiated between the county and providers, including hospitals
  123  with a Level I trauma center, will include reimbursement
  124  methodologies that take into account the cost of services
  125  rendered to eligible patients, recognize hospitals that render a
  126  disproportionate share of indigent care, provide other
  127  incentives to promote the delivery of charity care, promote the
  128  advancement of technology in medical services, recognize the
  129  level of responsiveness to medical needs in trauma cases, and
  130  require cost containment including, but not limited to, case
  131  management. It must also provide that any hospitals that are
  132  owned and operated by government entities on May 21, 1991, must,
  133  as a condition of receiving funds under this subsection, afford
  134  public access equal to that provided under s. 286.011 as to
  135  meetings of the governing board, the subject of which is
  136  budgeting resources for the rendition of charity care as that
  137  term is defined in the Florida Hospital Uniform Reporting System
  138  (FHURS) manual referenced in s. 408.07. The plan shall also
  139  include innovative health care programs that provide cost
  140  effective alternatives to traditional methods of service
  141  delivery and funding.
  142         4. For the purpose of this paragraph, the term “qualified
  143  resident” means residents of the authorizing county who are:
  144         a. Qualified as indigent persons as certified by the
  145  authorizing county;
  146         b. Certified by the authorizing county as meeting the
  147  definition of the medically poor, defined as persons having
  148  insufficient income, resources, and assets to provide the needed
  149  medical care without using resources required to meet basic
  150  needs for shelter, food, clothing, and personal expenses; or not
  151  being eligible for any other state or federal program, or having
  152  medical needs that are not covered by any such program; or
  153  having insufficient third-party insurance coverage. In all
  154  cases, the authorizing county is intended to serve as the payor
  155  of last resort; or
  156         c. Participating in innovative, cost-effective programs
  157  approved by the authorizing county.
  158         5. Moneys collected pursuant to this paragraph remain the
  159  property of the state and shall be distributed by the Department
  160  of Revenue on a regular and periodic basis to the clerk of the
  161  circuit court as ex officio custodian of the funds of the
  162  authorizing county. The clerk of the circuit court shall:
  163         a. Maintain the moneys in an indigent health care trust
  164  fund;
  165         b. Invest any funds held on deposit in the trust fund
  166  pursuant to general law;
  167         c. Disburse the funds, including any interest earned, to
  168  any provider of health care services, as provided in
  169  subparagraphs 3. and 4., upon directive from the authorizing
  170  county. However, if a county has a population of at least
  171  800,000 residents and has levied the surtax authorized in this
  172  paragraph, notwithstanding any directive from the authorizing
  173  county, on October 1 of each calendar year, the clerk of the
  174  court shall issue a check in the amount of $6.5 million to a
  175  hospital in its jurisdiction that has a Level I trauma center or
  176  shall issue a check in the amount of $3.5 million to a hospital
  177  in its jurisdiction that has a Level I trauma center if that
  178  county enacts and implements a hospital lien law in accordance
  179  with chapter 98-499, Laws of Florida. The issuance of the checks
  180  on October 1 of each year is provided in recognition of the
  181  Level I trauma center status and shall be in addition to the
  182  base contract amount received during fiscal year 1999-2000 and
  183  any additional amount negotiated to the base contract. If the
  184  hospital receiving funds for its Level I trauma center status
  185  requests such funds to be used to generate federal matching
  186  funds under Medicaid, the clerk of the court shall instead issue
  187  a check to the Agency for Health Care Administration to
  188  accomplish that purpose to the extent that it is allowed through
  189  the General Appropriations Act; and
  190         d. Prepare on a biennial basis an audit of the trust fund
  191  specified in sub-subparagraph a. Commencing February 1, 2004,
  192  such audit shall be delivered to the governing body and to the
  193  chair of the legislative delegation of each authorizing county.
  194         6. Notwithstanding any other provision of this section, a
  195  county shall not levy local option sales surtaxes authorized in
  196  this paragraph and subsections (2) and (3) in excess of a
  197  combined rate of 1 percent.
  198         (b) Notwithstanding any other provision of this section,
  199  the governing body in each county the government of which is not
  200  consolidated with that of one or more municipalities and which
  201  has a population of fewer less than 800,000 residents, may levy,
  202  by ordinance subject to approval by a majority of the electors
  203  of the county, as set forth in subsection (10), voting in a
  204  referendum, a discretionary sales surtax at a rate that may not
  205  exceed 0.25 percent for the sole purpose of funding trauma
  206  services provided by a trauma center licensed pursuant to
  207  chapter 395.
  208         1. A statement that includes a brief and general
  209  description of the purposes to be funded by the surtax and that
  210  conforms to the requirements of s. 101.161 shall be placed on
  211  the ballot by the governing body of the county. The following
  212  shall be placed on the ballot:
  213  
  214                       FOR THE. . . .CENTS TAX                     
  215                     AGAINST THE. . . .CENTS TAX                   
  216  
  217         2. The ordinance adopted by the governing body of the
  218  county providing for the imposition of the surtax shall set
  219  forth a plan for providing trauma services to trauma victims
  220  presenting in the trauma service area in which such county is
  221  located.
  222         3. Moneys collected pursuant to this paragraph remain the
  223  property of the state and shall be distributed by the Department
  224  of Revenue on a regular and periodic basis to the clerk of the
  225  circuit court as ex officio custodian of the funds of the
  226  authorizing county. The clerk of the circuit court shall:
  227         a. Maintain the moneys in a trauma services trust fund.
  228         b. Invest any funds held on deposit in the trust fund
  229  pursuant to general law.
  230         c. Disburse the funds, including any interest earned on
  231  such funds, to the trauma center in its trauma service area, as
  232  provided in the plan set forth pursuant to subparagraph 2., upon
  233  directive from the authorizing county. If the trauma center
  234  receiving funds requests such funds be used to generate federal
  235  matching funds under Medicaid, the custodian of the funds shall
  236  instead issue a check to the Agency for Health Care
  237  Administration to accomplish that purpose to the extent that the
  238  agency is allowed through the General Appropriations Act.
  239         d. Prepare on a biennial basis an audit of the trauma
  240  services trust fund specified in sub-subparagraph a., to be
  241  delivered to the authorizing county.
  242         4. A discretionary sales surtax imposed pursuant to this
  243  paragraph shall expire 4 years after the effective date of the
  244  surtax, unless reenacted by ordinance subject to approval by a
  245  majority of the electors of the county, as set forth in
  246  subsection (10), voting in a subsequent referendum.
  247         5. Notwithstanding any other provision of this section, a
  248  county shall not levy local option sales surtaxes authorized in
  249  this paragraph and subsections (2) and (3) in excess of a
  250  combined rate of 1 percent.
  251         (5) COUNTY PUBLIC HOSPITAL SURTAX.—Any county as defined in
  252  s. 125.011(1) may levy the surtax authorized in this subsection
  253  pursuant to an ordinance either approved by extraordinary vote
  254  of the county commission or conditioned to take effect only upon
  255  approval by a majority vote of the electors of the county, as
  256  set forth in subsection (10), voting in a referendum. In a
  257  county as defined in s. 125.011(1), for the purposes of this
  258  subsection, “county public general hospital” means a general
  259  hospital as defined in s. 395.002 which is owned, operated,
  260  maintained, or governed by the county or its agency, authority,
  261  or public health trust.
  262         (a) The rate shall be 0.5 percent.
  263         (b) If the ordinance is conditioned on a referendum, the
  264  proposal to adopt the county public hospital surtax shall be
  265  placed on the ballot in accordance with subsection (10) law at a
  266  time to be set at the discretion of the governing body. The
  267  referendum question on the ballot shall include a brief general
  268  description of the health care services to be funded by the
  269  surtax.
  270         (c) Proceeds from the surtax shall be:
  271         1. Deposited by the county in a special fund, set aside
  272  from other county funds, to be used only for the operation,
  273  maintenance, and administration of the county public general
  274  hospital; and
  275         2. Remitted promptly by the county to the agency,
  276  authority, or public health trust created by law which
  277  administers or operates the county public general hospital.
  278         (d) Except as provided in subparagraphs 1. and 2., the
  279  county must continue to contribute each year an amount equal to
  280  at least 80 percent of that percentage of the total county
  281  budget appropriated for the operation, administration, and
  282  maintenance of the county public general hospital from the
  283  county’s general revenues in the fiscal year of the county
  284  ending September 30, 1991:
  285         1. Twenty-five percent of such amount must be remitted to a
  286  governing board, agency, or authority that is wholly independent
  287  from the public health trust, agency, or authority responsible
  288  for the county public general hospital, to be used solely for
  289  the purpose of funding the plan for indigent health care
  290  services provided for in paragraph (e);
  291         2. However, in the first year of the plan, a total of $10
  292  million shall be remitted to such governing board, agency, or
  293  authority, to be used solely for the purpose of funding the plan
  294  for indigent health care services provided for in paragraph (e),
  295  and in the second year of the plan, a total of $15 million shall
  296  be so remitted and used.
  297         (e) A governing board, agency, or authority shall be
  298  chartered by the county commission upon this act becoming law.
  299  The governing board, agency, or authority shall adopt and
  300  implement a health care plan for indigent health care services.
  301  The governing board, agency, or authority shall consist of no
  302  more than seven and no fewer than five members appointed by the
  303  county commission. The members of the governing board, agency,
  304  or authority shall be at least 18 years of age and residents of
  305  the county. No member may be employed by or affiliated with a
  306  health care provider or the public health trust, agency, or
  307  authority responsible for the county public general hospital.
  308  The following community organizations shall each appoint a
  309  representative to a nominating committee: the South Florida
  310  Hospital and Healthcare Association, the Miami-Dade County
  311  Public Health Trust, the Dade County Medical Association, the
  312  Miami-Dade County Homeless Trust, and the Mayor of Miami-Dade
  313  County. This committee shall nominate between 10 and 14 county
  314  citizens for the governing board, agency, or authority. The
  315  slate shall be presented to the county commission and the county
  316  commission shall confirm the top five to seven nominees,
  317  depending on the size of the governing board. Until such time as
  318  the governing board, agency, or authority is created, the funds
  319  provided for in subparagraph (d)2. shall be placed in a
  320  restricted account set aside from other county funds and not
  321  disbursed by the county for any other purpose.
  322         1. The plan shall divide the county into a minimum of four
  323  and maximum of six service areas, with no more than one
  324  participant hospital per service area. The county public general
  325  hospital shall be designated as the provider for one of the
  326  service areas. Services shall be provided through participants’
  327  primary acute care facilities.
  328         2. The plan and subsequent amendments to it shall fund a
  329  defined range of health care services for both indigent persons
  330  and the medically poor, including primary care, preventive care,
  331  hospital emergency room care, and hospital care necessary to
  332  stabilize the patient. For the purposes of this section,
  333  “stabilization” means stabilization as defined in s.
  334  397.311(44). Where consistent with these objectives, the plan
  335  may include services rendered by physicians, clinics, community
  336  hospitals, and alternative delivery sites, as well as at least
  337  one regional referral hospital per service area. The plan shall
  338  provide that agreements negotiated between the governing board,
  339  agency, or authority and providers shall recognize hospitals
  340  that render a disproportionate share of indigent care, provide
  341  other incentives to promote the delivery of charity care to draw
  342  down federal funds where appropriate, and require cost
  343  containment, including, but not limited to, case management.
  344  From the funds specified in subparagraphs (d)1. and 2. for
  345  indigent health care services, service providers shall receive
  346  reimbursement at a Medicaid rate to be determined by the
  347  governing board, agency, or authority created pursuant to this
  348  paragraph for the initial emergency room visit, and a per-member
  349  per-month fee or capitation for those members enrolled in their
  350  service area, as compensation for the services rendered
  351  following the initial emergency visit. Except for provisions of
  352  emergency services, upon determination of eligibility,
  353  enrollment shall be deemed to have occurred at the time services
  354  were rendered. The provisions for specific reimbursement of
  355  emergency services shall be repealed on July 1, 2001, unless
  356  otherwise reenacted by the Legislature. The capitation amount or
  357  rate shall be determined before program implementation by an
  358  independent actuarial consultant. In no event shall such
  359  reimbursement rates exceed the Medicaid rate. The plan must also
  360  provide that any hospitals owned and operated by government
  361  entities on or after the effective date of this act must, as a
  362  condition of receiving funds under this subsection, afford
  363  public access equal to that provided under s. 286.011 as to any
  364  meeting of the governing board, agency, or authority the subject
  365  of which is budgeting resources for the retention of charity
  366  care, as that term is defined in the rules of the Agency for
  367  Health Care Administration. The plan shall also include
  368  innovative health care programs that provide cost-effective
  369  alternatives to traditional methods of service and delivery
  370  funding.
  371         3. The plan’s benefits shall be made available to all
  372  county residents currently eligible to receive health care
  373  services as indigents or medically poor as defined in paragraph
  374  (4)(d).
  375         4. Eligible residents who participate in the health care
  376  plan shall receive coverage for a period of 12 months or the
  377  period extending from the time of enrollment to the end of the
  378  current fiscal year, per enrollment period, whichever is less.
  379         5. At the end of each fiscal year, the governing board,
  380  agency, or authority shall prepare an audit that reviews the
  381  budget of the plan, delivery of services, and quality of
  382  services, and makes recommendations to increase the plan’s
  383  efficiency. The audit shall take into account participant
  384  hospital satisfaction with the plan and assess the amount of
  385  poststabilization patient transfers requested, and accepted or
  386  denied, by the county public general hospital.
  387         (f) Notwithstanding any other provision of this section, a
  388  county may not levy local option sales surtaxes authorized in
  389  this subsection and subsections (2) and (3) in excess of a
  390  combined rate of 1 percent.
  391         (6) SCHOOL CAPITAL OUTLAY SURTAX.—
  392         (a) The school board in each county may levy, pursuant to
  393  resolution conditioned to take effect only upon approval by a
  394  majority vote of the electors of the county, as set forth in
  395  subsection (10), voting in a referendum, a discretionary sales
  396  surtax at a rate that may not exceed 0.5 percent.
  397         (7) VOTER-APPROVED INDIGENT CARE SURTAX.—
  398         (a)1. The governing body in each county that has a
  399  population of fewer than 800,000 residents may levy an indigent
  400  care surtax pursuant to an ordinance conditioned to take effect
  401  only upon approval by a majority vote of the electors of the
  402  county, as set forth in subsection (10), voting in a referendum.
  403  The surtax may be levied at a rate not to exceed 0.5 percent,
  404  except that if a publicly supported medical school is located in
  405  the county, the rate shall not exceed 1 percent.
  406         2. Notwithstanding subparagraph 1., the governing body of
  407  any county that has a population of fewer than 50,000 residents
  408  may levy an indigent care surtax pursuant to an ordinance
  409  conditioned to take effect only upon approval by a majority vote
  410  of the electors of the county, as set forth in subsection (10),
  411  voting in a referendum. The surtax may be levied at a rate not
  412  to exceed 1 percent.
  413         (8) EMERGENCY FIRE RESCUE SERVICES AND FACILITIES SURTAX.—
  414         (b) Upon the adoption of the ordinance, the levy of the
  415  surtax must be placed on the ballot by the governing authority
  416  of the county enacting the ordinance. The ordinance will take
  417  effect if approved by a majority of the electors of the county,
  418  as set forth in subsection (10), voting in a referendum held for
  419  such purpose. The referendum shall be placed on the ballot of a
  420  regularly scheduled election. The ballot for the referendum must
  421  conform to the requirements of s. 101.161.
  422         (9) PENSION LIABILITY SURTAX.—
  423         (a) The governing body of a county may levy a pension
  424  liability surtax to fund an underfunded defined benefit
  425  retirement plan or system, pursuant to an ordinance conditioned
  426  to take effect upon approval by a majority vote of the electors
  427  of the county, as set forth in subsection (10), voting in a
  428  referendum, at a rate that may not exceed 0.5 percent. The
  429  county may not impose a pension liability surtax unless the
  430  underfunded defined benefit retirement plan or system is below
  431  80 percent of actuarial funding at the time the ordinance or
  432  referendum is passed. The most recent actuarial report submitted
  433  to the Department of Management Services pursuant to s. 112.63
  434  must be used to establish the level of actuarial funding for
  435  purposes of determining eligibility to impose the surtax. The
  436  governing body of a county may only impose the surtax if:
  437         1. An employee, including a police officer or firefighter,
  438  who enters employment on or after the date when the local
  439  government certifies that the defined benefit retirement plan or
  440  system formerly available to such an employee has been closed
  441  may not enroll in a defined benefit retirement plan or system
  442  that will receive surtax proceeds.
  443         2. The local government and the collective bargaining
  444  representative for the members of the underfunded defined
  445  benefit retirement plan or system or, if there is no
  446  representative, a majority of the members of the plan or system,
  447  mutually consent to requiring each member to make an employee
  448  retirement contribution of at least 10 percent of each member’s
  449  salary for each pay period beginning with the first pay period
  450  after the plan or system is closed.
  451         3. The pension board of trustees for the underfunded
  452  defined benefit retirement plan or system, if such board exists,
  453  is prohibited from participating in the collective bargaining
  454  process and engaging in the determination of pension benefits.
  455         4. The county currently levies a local government
  456  infrastructure surtax pursuant to subsection (2) which is
  457  scheduled to terminate and is not subject to renewal.
  458         5. The pension liability surtax does not take effect until
  459  the local government infrastructure surtax described in
  460  subparagraph 4. is terminated.
  461         (10) DATES FOR REFERENDA.—Other than a surtax that will be
  462  revenue-neutral to the county, special taxing district, or both,
  463  a referendum to adopt or amend a local government sales surtax
  464  under this section shall be held only at a general election, as
  465  defined in s. 97.021, and requires the approval of a majority of
  466  the voters voting on the ballot question for passage. A
  467  referendum on a surtax that will be revenue-neutral to the
  468  county, special taxing district, or both, may be held at a
  469  special election or conducted by mail ballot.
  470         Section 2. This act shall take effect July 1, 2019.