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House Bill 0613

Florida House of Representatives - 1997 HB 613 By Representative Smith 1 A bill to be entitled 2 An act relating to discretionary sales 3 surtaxes; amending s. 212.054, F.S., which 4 provides general administrative provisions for 5 the levy of discretionary sales surtaxes by 6 counties; providing for application of those 7 administrative, collection, enforcement, and 8 penalty provisions to levy by a municipality; 9 amending s. 212.055, F.S.; authorizing levy of 10 the local government infrastructure surtax by 11 municipalities; providing for application of 12 provisions requiring referendum approval and 13 restricting use of the proceeds; providing for 14 distribution of the proceeds; prohibiting levy 15 by a municipality located in a county which 16 levies local option sales surtaxes in excess of 17 a specified rate; providing for repeal of a 18 municipality's local government infrastructure 19 surtax if the county subsequently levies the 20 surtax at an equal or higher rate; amending s. 21 212.0596, F.S., relating to responsibility of 22 dealers making mail order sales to collect 23 local option surtaxes, to include surtaxes 24 levied by municipalities; providing an 25 effective date. 26 27 Be It Enacted by the Legislature of the State of Florida: 28 29 Section 1. Section 212.054, Florida Statutes, 1996 30 Supplement, is amended to read: 31 1 CODING: Words stricken are deletions; words underlined are additions. Florida House of Representatives - 1997 HB 613 60-257-97 1 212.054 Discretionary sales surtax; limitations, 2 administration, and collection.-- 3 (1) No general excise tax on sales shall be levied by 4 the governing body of any county or municipality unless 5 specifically authorized in s. 212.055. Any general excise tax 6 on sales authorized pursuant to said section shall be 7 administered and collected exclusively as provided in this 8 section. 9 (2)(a) The tax imposed by the governing body of any 10 county or municipality authorized to so levy pursuant to s. 11 212.055 shall be a discretionary surtax on all transactions 12 occurring in the county or municipality which transactions are 13 subject to the state tax imposed on sales, use, services, 14 rentals, admissions, and other transactions by this part. The 15 surtax, if levied, shall be computed as the applicable rate or 16 rates authorized pursuant to s. 212.055 times the amount of 17 taxable sales and taxable purchases representing such 18 transactions. If the surtax is levied on the sale of an item 19 of tangible personal property or on the sale of a service, the 20 surtax shall be computed by multiplying the rate imposed by 21 the county or municipality within which the sale occurs by the 22 amount of the taxable sale. The sale of an item of tangible 23 personal property or the sale of a service is not subject to 24 the surtax if the property, the service, or the tangible 25 personal property representing the service is delivered within 26 a county or municipality that does not impose a discretionary 27 sales surtax. 28 (b) However: 29 1. The tax on any sales amount above $5,000 on any 30 item of tangible personal property and on long-distance 31 telephone service shall not be subject to the surtax. For 2 CODING: Words stricken are deletions; words underlined are additions. Florida House of Representatives - 1997 HB 613 60-257-97 1 purposes of administering the $5,000 limitation on an item of 2 tangible personal property, if two or more taxable items of 3 tangible personal property are sold to the same purchaser at 4 the same time and, under generally accepted business practice 5 or industry standards or usage, are normally sold in bulk or 6 are items that, when assembled, comprise a working unit or 7 part of a working unit, such items must be considered a single 8 item for purposes of the $5,000 limitation when supported by a 9 charge ticket, sales slip, invoice, or other tangible evidence 10 of a single sale or rental. The limitation provided in this 11 subparagraph does not apply to the sale of any other service. 12 2. In the case of utility, telecommunication, or 13 television system program services billed on or after the 14 effective date of any such surtax, the entire amount of the 15 tax for utility, telecommunication, or television system 16 program services shall be subject to the surtax. In the case 17 of utility, telecommunication, or television system program 18 services billed after the last day the surtax is in effect, 19 the entire amount of the tax on said items shall not be 20 subject to the surtax. 21 3. In the case of written contracts which are signed 22 prior to the effective date of any such surtax for the 23 construction of improvements to real property or for 24 remodeling of existing structures, the surtax shall be paid by 25 the contractor responsible for the performance of the 26 contract. However, the contractor may apply for one refund of 27 any such surtax paid on materials necessary for the completion 28 of the contract. Any application for refund shall be made no 29 later than 15 months following initial imposition of the 30 surtax in that county or municipality. The application for 31 refund shall be in the manner prescribed by the department by 3 CODING: Words stricken are deletions; words underlined are additions. Florida House of Representatives - 1997 HB 613 60-257-97 1 rule. A complete application shall include proof of the 2 written contract and of payment of the surtax. The 3 application shall contain a sworn statement, signed by the 4 applicant or its representative, attesting to the validity of 5 the application. The department shall, within 30 days after 6 approval of a complete application, certify to the county or 7 municipality information necessary for issuance of a refund to 8 the applicant. Counties and municipalities are hereby 9 authorized to issue refunds for this purpose and shall set 10 aside from the proceeds of the surtax a sum sufficient to pay 11 any refund lawfully due. Any person who fraudulently obtains 12 or attempts to obtain a refund pursuant to this subparagraph, 13 in addition to being liable for repayment of any refund 14 fraudulently obtained plus a mandatory penalty of 100 percent 15 of the refund, is guilty of a felony of the third degree, 16 punishable as provided in s. 775.082, s. 775.083, or s. 17 775.084. 18 (3) For the purpose of this section, a transaction 19 shall be deemed to have occurred in a county or municipality 20 imposing the surtax when: 21 (a)1. The sale includes an item of tangible personal 22 property, a service, or tangible personal property 23 representing a service, and the item of tangible personal 24 property, the service, or the tangible personal property 25 representing the service is delivered within the county or 26 municipality. If there is no reasonable evidence of delivery 27 of a service, the sale of a service is deemed to occur in the 28 county or municipality in which the purchaser accepts the bill 29 of sale. 30 2. However, a dealer selling tangible personal 31 property, or delivering a service or tangible personal 4 CODING: Words stricken are deletions; words underlined are additions. Florida House of Representatives - 1997 HB 613 60-257-97 1 property representing a service, into a county or municipality 2 which, before November 9 of any year, adopts or revises any 3 surtax authorized in s. 212.055, from outside such a county or 4 municipality, is not required to collect the surtax at the new 5 or revised rate on such transaction until February 1 of the 6 year following the year of the adoption or revision of the 7 surtax. However, if the surtax is adopted or revised between 8 November 9 and December 31 of any year, such dealer is not 9 required to collect such surtax at the new or revised rate 10 until February 1 of the year after the subsequent year. The 11 department shall notify all dealers of all surtax rates in 12 effect on November 9 no later than February 1 of the 13 subsequent year. 14 3. The sale of any motor vehicle or mobile home of a 15 class or type which is required to be registered in this state 16 or in any other state shall be deemed to have occurred only in 17 the county or municipality identified as the residence address 18 of the purchaser on the registration or title document for 19 such property. 20 (b) The event for which an admission is charged is 21 located in the county or municipality. 22 (c) The consumer of utility or television system 23 program services is located in the county or municipality, or 24 the telecommunication services are provided to a location 25 within the county or municipality. 26 (d)1. The user of any aircraft or boat of a class or 27 type which is required to be registered, licensed, titled, or 28 documented in this state or by the United States Government 29 imported into the county or municipality for use, consumption, 30 distribution, or storage to be used or consumed in the county 31 or municipality is located in the county or municipality. 5 CODING: Words stricken are deletions; words underlined are additions. Florida House of Representatives - 1997 HB 613 60-257-97 1 2. However, it shall be presumed that such items used 2 outside the county or municipality for 6 months or longer 3 before being imported into the county or municipality were not 4 purchased for use in the county or municipality, except as 5 provided in s. 212.06(8)(b). 6 3. This paragraph does not apply to the use or 7 consumption of items upon which a like tax of equal or greater 8 amount has been lawfully imposed and paid outside the county 9 or municipality. 10 (e) The purchaser of any motor vehicle or mobile home 11 of a class or type which is required to be registered in this 12 state is a resident of the taxing county or municipality as 13 determined by the address appearing on or to be reflected on 14 the registration document for such property. 15 (f)1. Any motor vehicle or mobile home of a class or 16 type which is required to be registered in this state is 17 imported from another state into the taxing county or 18 municipality by a user residing therein for the purpose of 19 use, consumption, distribution, or storage in the taxing 20 county or municipality. 21 2. However, it shall be presumed that such items used 22 outside the taxing county or municipality for 6 months or 23 longer before being imported into the county or municipality 24 were not purchased for use in the county or municipality. 25 (g) The real property which is leased or rented is 26 located in the county or municipality. 27 (h) The transient rental transaction occurs in the 28 county or municipality. 29 (i) The delivery of any aircraft or boat of a class or 30 type which is required to be registered, licensed, titled, or 31 documented in this state or by the United States Government is 6 CODING: Words stricken are deletions; words underlined are additions. Florida House of Representatives - 1997 HB 613 60-257-97 1 to a location in the county or municipality. However, this 2 paragraph does not apply to the use or consumption of items 3 upon which a like tax of equal or greater amount has been 4 lawfully imposed and paid outside the county or municipality. 5 (j) The dealer owing a use tax on purchases or leases 6 is located in the county or municipality. 7 (k) The delivery of tangible personal property other 8 than that described in paragraph (d), paragraph (e), or 9 paragraph (f) is made to a location outside the county or 10 municipality, but the property is brought into the county or 11 municipality within 6 months after delivery, in which event, 12 the owner must pay the surtax as a use tax. 13 (l) The coin-operated amusement or vending machine is 14 located in the county or municipality. 15 (m) The florist taking the original order to sell 16 tangible personal property is located in the county or 17 municipality, notwithstanding any other provision of this 18 section. 19 (4)(a) The department shall administer, collect, and 20 enforce the tax authorized under s. 212.055 pursuant to the 21 same procedures used in the administration, collection, and 22 enforcement of the general state sales tax imposed under the 23 provisions of this chapter, except as provided in this 24 section. The provisions of this chapter regarding interest 25 and penalties on delinquent taxes shall apply to the surtax. 26 Discretionary sales surtaxes shall not be included in the 27 computation of estimated taxes pursuant to s. 212.11. 28 Notwithstanding any other provision of law, a dealer need not 29 separately state the amount of the surtax on the charge 30 ticket, sales slip, invoice, or other tangible evidence of 31 sale. For the purposes of this section and s. 212.055, the 7 CODING: Words stricken are deletions; words underlined are additions. Florida House of Representatives - 1997 HB 613 60-257-97 1 "proceeds" of any surtax means all funds collected and 2 received by the department pursuant to a specific 3 authorization and levy under s. 212.055, including any 4 interest and penalties on delinquent surtaxes. 5 (b) The proceeds of a discretionary sales surtax 6 collected by the selling dealer located in a county or 7 municipality which imposes the surtax shall be returned, less 8 the cost of administration, to the county or municipality 9 where the selling dealer is located. The proceeds shall be 10 transferred to the Discretionary Sales Surtax Clearing Trust 11 Fund. A separate account shall be established in such trust 12 fund for each county or municipality imposing a discretionary 13 surtax. The amount deducted for the costs of administration 14 shall not exceed 3 percent of the total revenue generated for 15 all counties or municipalities levying a surtax authorized in 16 s. 212.055. The amount deducted for the costs of 17 administration shall be used only for those costs which are 18 solely and directly attributable to the surtax. The total 19 cost of administration shall be prorated among those counties 20 or municipalities levying the surtax on the basis of the 21 amount collected for a particular county or municipality to 22 the total amount collected for all counties or municipalities. 23 No later than March 1 of each year, the department shall 24 submit a written report which details the expenses and amounts 25 deducted for the costs of administration to the President of 26 the Senate, the Speaker of the House of Representatives, and 27 the governing authority of each county or municipality levying 28 a surtax. The department shall distribute the moneys in the 29 trust fund each month to the appropriate counties and 30 municipalities, unless otherwise provided in s. 212.055. 31 8 CODING: Words stricken are deletions; words underlined are additions. Florida House of Representatives - 1997 HB 613 60-257-97 1 (c)1. Any dealer located in a county or municipality 2 that does not impose a discretionary sales surtax but who 3 collects the surtax due to sales of tangible personal property 4 or services delivered outside the county or municipality shall 5 remit monthly the proceeds of the surtax to the department to 6 be deposited into an account in the Discretionary Sales Surtax 7 Clearing Trust Fund which is separate from the county and 8 municipality surtax collection accounts. The department shall 9 distribute funds in this account using a distribution factor 10 determined for each county or municipality that levies a 11 surtax and multiplied by the amount of funds in the account 12 and available for distribution. The distribution factor for 13 each county or municipality equals the product of: 14 a. The county's or the municipality's latest official 15 population determined pursuant to s. 186.901; 16 b. The county's or the municipality's rate of surtax; 17 and 18 c. The number of months the county or municipality has 19 levied a surtax during the most recent distribution period; 20 21 divided by the sum of all such products of the counties or 22 municipalities levying the surtax during the most recent 23 distribution period. 24 2. The department shall compute distribution factors 25 for eligible counties and municipalities once each quarter and 26 make appropriate quarterly distributions. 27 3. A county or municipality that fails to timely 28 provide the information required by this section to the 29 department authorizes the department, by such action, to use 30 the best information available to it in distributing surtax 31 revenues to the county or municipality. If this information 9 CODING: Words stricken are deletions; words underlined are additions. Florida House of Representatives - 1997 HB 613 60-257-97 1 is unavailable to the department, the department may partially 2 or entirely disqualify the county or municipality from 3 receiving surtax revenues under this paragraph. A county or 4 municipality that fails to provide timely information waives 5 its right to challenge the department's determination of the 6 county's or municipality's share, if any, of revenues provided 7 under this paragraph. 8 (5) No discretionary sales surtax shall take effect on 9 a date other than January 1. No discretionary sales surtax 10 shall terminate on a day other than the last day of a calendar 11 quarter. 12 (6) The governing body of any county or municipality 13 levying a discretionary sales surtax shall enact an ordinance 14 levying the surtax in accordance with the procedures described 15 in s. 125.66(2) or s. 166.041 and shall notify the department 16 within 10 days after adoption of the ordinance. The notice 17 shall include the time period during which the surtax will be 18 in effect, the rate, a copy of the ordinance, and such other 19 information as the department may prescribe by rule. 20 Notification and final adoption of the surtax shall occur no 21 later than 45 days prior to initial imposition of the surtax. 22 (7) With respect to any motor vehicle or mobile home 23 of a class or type which is required to be registered in this 24 state, the tax due on a transaction occurring in the taxing 25 county or municipality as herein provided shall be collected 26 from the purchaser or user incident to the titling and 27 registration of such property, irrespective of whether such 28 titling or registration occurs in the taxing county or 29 municipality. 30 31 10 CODING: Words stricken are deletions; words underlined are additions. Florida House of Representatives - 1997 HB 613 60-257-97 1 Section 2. The introductory paragraph and subsection 2 (2) of section 212.055, Florida Statutes, 1996 Supplement, are 3 amended to read: 4 212.055 Discretionary sales surtaxes; legislative 5 intent; authorization and use of proceeds.--It is the 6 legislative intent that any authorization for imposition of a 7 discretionary sales surtax shall be published in the Florida 8 Statutes as a subsection of this section, irrespective of the 9 duration of the levy. Each enactment shall specify the types 10 of counties or municipalities authorized to levy; the rate or 11 rates which may be imposed; the maximum length of time the 12 surtax may be imposed, if any; the procedure which must be 13 followed to secure voter approval, if required; the purpose 14 for which the proceeds may be expended; and such other 15 requirements as the Legislature may provide. Taxable 16 transactions and administrative procedures shall be as 17 provided in s. 212.054. 18 (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.-- 19 (a)1. The governing authority in each county or 20 municipality may levy a discretionary sales surtax of 0.5 21 percent or 1 percent. The levy of the surtax shall be 22 pursuant to ordinance enacted by a majority of the members of 23 the county or municipal governing authority and approved by a 24 majority of the electors of the county or municipality voting 25 in a referendum on the surtax. If the governing bodies of the 26 municipalities representing a majority of a the county's 27 population adopt uniform resolutions establishing the rate of 28 the surtax and calling for a referendum on levy of the surtax 29 by the county, the levy of the surtax shall be placed on the 30 ballot and shall take effect if approved by a majority of the 31 electors of the county voting in the referendum on the surtax. 11 CODING: Words stricken are deletions; words underlined are additions. Florida House of Representatives - 1997 HB 613 60-257-97 1 2. If the surtax was levied pursuant to a referendum 2 held before July 1, 1993, the surtax may not be levied beyond 3 the time established in the ordinance, or, if the ordinance 4 did not limit the period of the levy, the surtax may not be 5 levied for more than 15 years. The levy of such surtax may be 6 extended only by approval of a majority of the electors of the 7 county voting in a referendum on the surtax. 8 (b) A statement which includes a brief general 9 description of the projects to be funded by the surtax and 10 which conforms to the requirements of s. 101.161 shall be 11 placed on the ballot by the governing authority of any county 12 or municipality which enacts an ordinance calling for a 13 referendum on the levy of the surtax or by the governing 14 authority of any county in which the governing bodies of the 15 municipalities representing a majority of the county's 16 population adopt uniform resolutions calling for a referendum 17 on the surtax. The following question shall be placed on the 18 ballot: 19 20 ....FOR the ....-cent sales tax 21 ....AGAINST the ....-cent sales tax 22 23 (c) Pursuant to s. 212.054(4), the proceeds of the 24 surtax levied by a county under this subsection shall be 25 distributed to the county and the municipalities within such 26 county in which the surtax was collected, according to: 27 1. An interlocal agreement between the county 28 governing authority and the governing bodies of the 29 municipalities representing a majority of the county's 30 municipal population, which agreement may include a school 31 district with the consent of the county governing authority 12 CODING: Words stricken are deletions; words underlined are additions. Florida House of Representatives - 1997 HB 613 60-257-97 1 and the governing bodies of the municipalities representing a 2 majority of the county's municipal population; or 3 2. If there is no interlocal agreement, according to 4 the formula provided in s. 218.62. 5 6 Any change in the distribution formula must take effect on the 7 first day of any month that begins at least 60 days after 8 written notification of that change has been made to the 9 department. 10 (d) Pursuant to s. 212.054(4), the proceeds of the 11 surtax levied by a municipality under this subsection shall be 12 distributed to the municipality in which the surtax was 13 collected. 14 (e)(d)1. The proceeds of the surtax authorized by this 15 subsection and any interest accrued thereto shall be expended 16 by the school district or within the county and municipalities 17 within the county, or within the municipality, or, in the case 18 of a negotiated joint county agreement, within another county, 19 to finance, plan, and construct infrastructure and to acquire 20 land for public recreation or conservation or protection of 21 natural resources and to finance the closure of county-owned 22 or municipally owned solid waste landfills that are already 23 closed or are required to close by order of the Department of 24 Environmental Protection. Any use of such proceeds or interest 25 for purposes of landfill closure prior to July 1, 1993, is 26 ratified. Neither the proceeds nor any interest accrued 27 thereto shall be used for operational expenses of any 28 infrastructure, except that any county with a population of 29 less than 50,000 that is required to close a landfill by order 30 of the Department of Environmental Protection may use the 31 proceeds or any interest accrued thereto for long-term 13 CODING: Words stricken are deletions; words underlined are additions. Florida House of Representatives - 1997 HB 613 60-257-97 1 maintenance costs associated with landfill closure. Counties, 2 as defined in s. 125.011(1), may, in addition, use the 3 proceeds to retire or service indebtedness incurred for bonds 4 issued prior to July 1, 1987, for infrastructure purposes. 5 2. For the purposes of this paragraph, 6 "infrastructure" means: 7 a. Any fixed capital expenditure or fixed capital 8 outlay associated with the construction, reconstruction, or 9 improvement of public facilities which have a life expectancy 10 of 5 or more years and any land acquisition, land improvement, 11 design, and engineering costs related thereto. 12 b. A fire department vehicle, an emergency medical 13 service vehicle, a sheriff's office vehicle, a police 14 department vehicle, or any other vehicle, and such equipment 15 necessary to outfit the vehicle for its official use or 16 equipment that has a life expectancy of at least 5 years. 17 (f)(e) School districts, counties, and municipalities 18 receiving proceeds under the provisions of this subsection may 19 pledge such proceeds for the purpose of servicing new bond 20 indebtedness incurred pursuant to law. Local governments may 21 use the services of the Division of Bond Finance of the State 22 Board of Administration pursuant to the State Bond Act to 23 issue any bonds through the provisions of this subsection. In 24 no case may a jurisdiction issue bonds pursuant to this 25 subsection more frequently than once per year. Counties and 26 municipalities may join together for the issuance of bonds 27 authorized by this subsection. 28 (g)(f) Counties and municipalities shall not use the 29 surtax proceeds to supplant or replace user fees or to reduce 30 ad valorem taxes existing prior to the levy of the surtax 31 authorized by this subsection. 14 CODING: Words stricken are deletions; words underlined are additions. Florida House of Representatives - 1997 HB 613 60-257-97 1 (h)(g) Notwithstanding s. 212.054(5), the surtax must 2 take effect on the first day of a month, as fixed by the 3 ordinance adopted pursuant to paragraph (a), and may not take 4 effect until at least 60 days after the date that the 5 referendum approving the levy is held. 6 (i)(h)1. Notwithstanding paragraph (e) (d), a county 7 that has a population of 50,000 or less on April 1, 1992, or 8 any county designated as an area of critical state concern on 9 the effective date of this act, and that imposed the surtax 10 before July 1, 1992, may use the proceeds and interest of the 11 surtax for any public purpose if: 12 a. The debt service obligations for any year are met; 13 b. The county's comprehensive plan has been determined 14 to be in compliance with part II of chapter 163; and 15 c. The county has adopted an amendment to the surtax 16 ordinance pursuant to the procedure provided in s. 125.66 17 authorizing additional uses of the surtax proceeds and 18 interest. 19 2. A municipality located within a county that has a 20 population of 50,000 or less on April 1, 1992, or within a 21 county designated as an area of critical state concern on the 22 effective date of this act, and that imposed the surtax before 23 July 1, 1992, may not use the proceeds and interest of the 24 surtax for any purpose other than an infrastructure purpose 25 authorized in paragraph (e) (d) unless the municipality's 26 comprehensive plan has been determined to be in compliance 27 with part II of chapter 163 and the municipality has adopted 28 an amendment to its surtax ordinance or resolution pursuant to 29 the procedure provided in s. 166.041 authorizing additional 30 uses of the surtax proceeds and interest. Such municipality 31 15 CODING: Words stricken are deletions; words underlined are additions. Florida House of Representatives - 1997 HB 613 60-257-97 1 may expend the surtax proceeds and interest for any public 2 purpose authorized in the amendment. 3 3. Those counties designated as an area of critical 4 state concern which qualify to use the surtax for any public 5 purpose may use only up to 10 percent of the surtax proceeds 6 for any public purpose other than for infrastructure purposes 7 authorized by this section. 8 (j)(i) Notwithstanding paragraph (e) (d), a county 9 levying the surtax in which 40 percent or more of the just 10 value of real property is exempt or immune from ad valorem 11 taxation, and the municipalities within such a county, or a 12 municipality levying the surtax in which 40 percent or more of 13 the just value of real property is exempt or immune from ad 14 valorem taxation, may use the proceeds and interest of the 15 surtax for operation and maintenance of parks and recreation 16 programs and facilities established with the proceeds of the 17 surtax. 18 (k)(j) Notwithstanding any other provision of this 19 section, a county shall not levy local option sales surtaxes 20 authorized in this subsection and subsections (3), (4), (5), 21 and (6) in excess of a combined rate of 1 percent. 22 Notwithstanding any other provision of this section, a 23 municipality shall not levy the local option sales surtax 24 authorized in this subsection if the county in which the 25 municipality is located levies local option sales surtaxes 26 authorized in this subsection and subsections (3), (4), (5), 27 and (6) in excess of a combined rate of 1 percent. If a 28 municipality has levied the local option sales surtax 29 authorized in this subsection and the county in which the 30 municipality is located subsequently levies the local option 31 sales surtax authorized in this subsection at a rate equal to 16 CODING: Words stricken are deletions; words underlined are additions. Florida House of Representatives - 1997 HB 613 60-257-97 1 or greater than the rate levied by the municipality, then the 2 surtax levied by the municipality shall be automatically 3 repealed upon the first day the county surtax takes effect. 4 Section 3. Subsection (6) of section 212.0596, Florida 5 Statutes, is amended to read: 6 212.0596 Taxation of mail order sales.-- 7 (6) Notwithstanding other provisions of law, a dealer 8 who makes a mail order sale in this state is exempt from 9 collecting and remitting any local option surtax on the sale, 10 unless the dealer is located in a county or municipality that 11 imposes a surtax within the meaning of s. 212.054(3)(a), the 12 order is placed through the dealer's location in such county 13 or municipality, and the property purchased is delivered into 14 such county or municipality or into another county or 15 municipality in this state that levies the surtax, in which 16 case the provisions of s. 212.054(3)(a) are applicable. 17 Section 4. This act shall take effect July 1, 1997. 18 19 ***************************************** 20 HOUSE SUMMARY 21 Authorizes municipalities to levy a local government 22 infrastructure surtax subject to the same administrative, collection, enforcement, and proceeds use requirements 23 presently applicable to levy of the surtax by counties. Prohibits levy by a municipality located in a county 24 which levies local option surtaxes in excess of a total rate of 1 percent, and provides for repeal of a 25 municipality's surtax if the county subsequently levies the surtax at an equal or higher rate. 26 27 28 29 30 31 17