House Bill 3745
CODING: Words stricken are deletions; words underlined are additions.
Florida House of Representatives - 1998 HB 3745
By Representative Smith
1 A bill to be entitled
2 An act relating to the local government
3 infrastructure surtax; amending s. 212.055,
4 F.S.; revising provisions which authorize
5 certain counties to use tax proceeds to retire
6 or service indebtedness for bonds issued before
7 July 1, 1987, for infrastructure purposes;
8 including charter counties within such
9 authorization; authorizing use of interest
10 accrued on tax proceeds for such purpose;
11 extending such authorization to bonds
12 subsequently issued to refund such bonds;
13 ratifying prior use of tax proceeds and
14 interest for such refunding bonds; providing an
15 effective date.
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17 Be It Enacted by the Legislature of the State of Florida:
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19 Section 1. Paragraph (d) of subsection (2) of section
20 212.055, Florida Statutes, is amended to read:
21 212.055 Discretionary sales surtaxes; legislative
22 intent; authorization and use of proceeds.--It is the
23 legislative intent that any authorization for imposition of a
24 discretionary sales surtax shall be published in the Florida
25 Statutes as a subsection of this section, irrespective of the
26 duration of the levy. Each enactment shall specify the types
27 of counties authorized to levy; the rate or rates which may be
28 imposed; the maximum length of time the surtax may be imposed,
29 if any; the procedure which must be followed to secure voter
30 approval, if required; the purpose for which the proceeds may
31 be expended; and such other requirements as the Legislature
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CODING: Words stricken are deletions; words underlined are additions.
Florida House of Representatives - 1998 HB 3745
60-263-98
1 may provide. Taxable transactions and administrative
2 procedures shall be as provided in s. 212.054.
3 (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.--
4 (d)1. The proceeds of the surtax authorized by this
5 subsection and any interest accrued thereto shall be expended
6 by the school district or within the county and municipalities
7 within the county, or, in the case of a negotiated joint
8 county agreement, within another county, to finance, plan, and
9 construct infrastructure and to acquire land for public
10 recreation or conservation or protection of natural resources
11 and to finance the closure of county-owned or municipally
12 owned solid waste landfills that are already closed or are
13 required to close by order of the Department of Environmental
14 Protection. Any use of such proceeds or interest for purposes
15 of landfill closure prior to July 1, 1993, is ratified.
16 Neither the proceeds nor any interest accrued thereto shall be
17 used for operational expenses of any infrastructure, except
18 that any county with a population of less than 50,000 that is
19 required to close a landfill by order of the Department of
20 Environmental Protection may use the proceeds or any interest
21 accrued thereto for long-term maintenance costs associated
22 with landfill closure. Counties, as defined in s. 125.011(1),
23 and charter counties may, in addition, use the proceeds and
24 any interest accrued thereto to retire or service indebtedness
25 incurred for bonds issued prior to July 1, 1987, for
26 infrastructure purposes, and for bonds subsequently issued to
27 refund such bonds. Any use of such proceeds or interest for
28 purposes of retiring or servicing indebtedness incurred for
29 such refunding bonds prior to July 1, 1998, is ratified.
30 2. For the purposes of this paragraph,
31 "infrastructure" means:
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CODING: Words stricken are deletions; words underlined are additions.
Florida House of Representatives - 1998 HB 3745
60-263-98
1 a. Any fixed capital expenditure or fixed capital
2 outlay associated with the construction, reconstruction, or
3 improvement of public facilities which have a life expectancy
4 of 5 or more years and any land acquisition, land improvement,
5 design, and engineering costs related thereto.
6 b. A fire department vehicle, an emergency medical
7 service vehicle, a sheriff's office vehicle, a police
8 department vehicle, or any other vehicle, and such equipment
9 necessary to outfit the vehicle for its official use or
10 equipment that has a life expectancy of at least 5 years.
11 Section 2. This act shall take effect July 1 of the
12 year in which enacted.
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15 HOUSE SUMMARY
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Revises provisions which authorize Dade County to use
17 local government infrastructure surtax proceeds to retire
or service indebtedness for bonds issued before July 1,
18 1987, for infrastructure purposes. Includes charter
counties within such authorization. Authorizes use of
19 interest accrued on tax proceeds for such purpose.
Extends such authorization to bonds subsequently issued
20 to refund such bonds. Ratifies prior use of tax proceeds
and interest for such refunding bonds.
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