CODING: Words stricken are deletions; words underlined are additions.House Bill 0235e1
HB 235, First Engrossed
1 A bill to be entitled
2 An act relating to discretionary sales
3 surtaxes; amending s. 212.055, F.S.; correcting
4 an obsolete reference; postponing the
5 expiration date for the indigent care surtax;
6 requiring an extraordinary vote of a county
7 commission to extend a surtax; providing an
8 effective date.
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10 Be It Enacted by the Legislature of the State of Florida:
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12 Section 1. Subsection (4) of section 212.055, Florida
13 Statutes, 1996 Supplement, is amended to read:
14 212.055 Discretionary sales surtaxes; legislative
15 intent; authorization and use of proceeds.--It is the
16 legislative intent that any authorization for imposition of a
17 discretionary sales surtax shall be published in the Florida
18 Statutes as a subsection of this section, irrespective of the
19 duration of the levy. Each enactment shall specify the types
20 of counties authorized to levy; the rate or rates which may be
21 imposed; the maximum length of time the surtax may be imposed,
22 if any; the procedure which must be followed to secure voter
23 approval, if required; the purpose for which the proceeds may
24 be expended; and such other requirements as the Legislature
25 may provide. Taxable transactions and administrative
26 procedures shall be as provided in s. 212.054.
27 (4) INDIGENT CARE SURTAX.--
28 (a) The governing body in each county the government
29 of which is not consolidated with that of one or more
30 municipalities, which has a population of at least 800,000
31 residents and is not authorized to levy a surtax under
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HB 235, First Engrossed
1 subsection (5) or subsection (6), may levy, pursuant to an
2 ordinance either approved by an extraordinary vote of the
3 governing body or conditioned to take effect only upon
4 approval by a majority vote of the electors of the county
5 voting in a referendum, a discretionary sales surtax at a rate
6 that may not exceed 0.5 percent. Any county that levies the
7 surtax authorized by this subsection shall continue to expend
8 county funds for the medically poor and related health
9 services in an amount equal to the amount that it expended for
10 the medically poor and related health services in the fiscal
11 year preceding the adoption of the authorizing ordinance.
12 (b) If the ordinance is conditioned on a referendum, a
13 statement that includes a brief and general description of the
14 purposes to be funded by the surtax and that conforms to the
15 requirements of s. 101.161 shall be placed on the ballot by
16 the governing body of the county. The following questions
17 shall be placed on the ballot:
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19 FOR THE. . . .CENTS TAX
20 AGAINST THE. . . .CENTS TAX
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22 (c) Notwithstanding s. 212.054(5), the sales surtax
23 may take effect on the first day of any month, as fixed by the
24 ordinance adopted pursuant to paragraph (a), but may not take
25 effect until at least 60 days after the date of adoption of
26 the ordinance adopted pursuant to paragraph (a) or, if the
27 surtax is made subject to a referendum, at least 60 days after
28 the date of approval by the electors of the ordinance adopted
29 pursuant to paragraph (a).
30 (d) The ordinance adopted by the governing body
31 providing for the imposition of the surtax shall set forth a
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HB 235, First Engrossed
1 plan for providing health care services to qualified
2 residents, as defined in paragraph (e). Such plan and
3 subsequent amendments to it shall fund a broad range of health
4 care services for both indigent persons and the medically
5 poor, including, but not limited to, primary care and
6 preventive care as well as hospital care. It shall emphasize
7 a continuity of care in the most cost-effective setting,
8 taking into consideration both a high quality of care and
9 geographic access. Where consistent with these objectives, it
10 shall include, without limitation, services rendered by
11 physicians, clinics, community hospitals, mental health
12 centers, and alternative delivery sites, as well as at least
13 one regional referral hospital where appropriate. It shall
14 provide that agreements negotiated between the county and
15 providers will include reimbursement methodologies that take
16 into account the cost of services rendered to eligible
17 patients, recognize hospitals that render a disproportionate
18 share of indigent care, provide other incentives to promote
19 the delivery of charity care, and require cost containment
20 including, but not limited to, case management. It must also
21 provide that any hospitals that are owned and operated by
22 government entities on May 21, 1991, must, as a condition of
23 receiving funds under this subsection, afford public access
24 equal to that provided under s. 286.011 as to meetings of the
25 governing board, the subject of which is budgeting resources
26 for the rendition of charity care as that term is defined in
27 the Florida Hospital Uniform Reporting System (FHURS) manual
28 referenced in s. 408.07 rules of the Health Care Cost
29 Containment Board. The plan shall also include innovative
30 health care programs that provide cost-effective alternatives
31 to traditional methods of service delivery and funding.
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HB 235, First Engrossed
1 (e) For the purpose of this subsection, the term
2 "qualified resident" means residents of the authorizing county
3 who are:
4 1. Qualified as indigent persons as certified by the
5 authorizing county;
6 2. Certified by the authorizing county as meeting the
7 definition of the medically poor, defined as persons having
8 insufficient income, resources, and assets to provide the
9 needed medical care without using resources required to meet
10 basic needs for shelter, food, clothing, and personal
11 expenses; or not being eligible for any other state or federal
12 program, or having medical needs that are not covered by any
13 such program; or having insufficient third-party insurance
14 coverage. In all cases, the authorizing county is intended to
15 serve as the payor of last resort; or
16 3. Participating in innovative, cost-effective
17 programs approved by the authorizing county.
18 (f) Moneys collected pursuant to this subsection
19 remain the property of the state and shall be distributed by
20 the Department of Revenue on a regular and periodic basis to
21 the clerk of the circuit court as ex officio custodian of the
22 funds of the authorizing county. The clerk of the circuit
23 court shall:
24 1. Maintain the moneys in an indigent health care
25 trust fund;
26 2. Invest any funds held on deposit in the trust fund
27 pursuant to general law; and
28 3. Disburse the funds, including any interest earned,
29 to any provider of health care services, as provided in
30 paragraphs (d) and (e), upon directive from the authorizing
31 county.
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HB 235, First Engrossed
1 (g) Notwithstanding any other provision of this
2 section, a county shall not levy local option sales surtaxes
3 authorized in this subsection and subsections (2) and (3) in
4 excess of a combined rate of 1 percent.
5 (h) This subsection expires October 1, 2005 1998.
6 Section 2. Any county which levied the tax prior to
7 October 1, 1998, must adopt an ordinance, by an extraordinary
8 vote, to extend the surtax to October 1, 2005, and to
9 specifically authorize the provision of s. 212.055(4)(a)
10 relating to the amount of the tax to be levied.
11 Section 3. This act shall take effect upon becoming a
12 law.
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