Senate Bill 1416
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Florida Senate - 1999 SB 1416
By Senator Clary
7-1044-99 See HB
1 A bill to be entitled
2 An act relating to revenue sharing; amending
3 ss. 218.21, 218.215, 218.23, 218.245, 218.25,
4 and 218.26, F.S.; renaming the Revenue Sharing
5 Trust Fund for Counties as the Revenue Sharing
6 Trust Fund for Counties and Municipalities and
7 providing for deposit of revenue designated for
8 revenue sharing therein; terminating the
9 Revenue Sharing Trust Fund for Municipalities
10 and transferring the revenues therein to the
11 Revenue Sharing Trust Fund for Counties and
12 Municipalities; providing that the
13 apportionment factor for distribution of
14 revenue sharing funds to eligible counties and
15 municipalities shall be based solely on
16 population; amending s. 199.292, F.S., relating
17 to disposition of intangible personal property
18 taxes, s. 206.605, F.S., relating to
19 disposition of the municipal tax on motor fuel,
20 s. 206.879, F.S., relating to disposition of
21 the state alternative fuel fees, and s. 210.20,
22 F.S., relating to disposition of cigarette
23 taxes; providing for deposit of proceeds
24 designated for revenue sharing under said
25 sections in the Revenue Sharing Trust Fund for
26 Counties and Municipalities; providing an
27 effective date.
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29 Be It Enacted by the Legislature of the State of Florida:
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Florida Senate - 1999 SB 1416
7-1044-99 See HB
1 Section 1. Subsections (5), (6), (7), and (10) of
2 section 218.21, Florida Statutes, are amended to read:
3 218.21 Definitions.--As used in this part, the
4 following words and terms shall have the meanings ascribed
5 them in this section, except where the context clearly
6 indicates a different meaning:
7 (5) "Entitlement" means the amount of revenue which
8 would be shared with an eligible unit of local government if
9 the distribution from the trust fund funds were based solely
10 on the formula computation.
11 (6) "Guaranteed entitlement" means the amount of
12 revenue which must be shared with an eligible unit of local
13 government so that:
14 (a) No eligible county shall receive less funds from
15 the Revenue Sharing Trust Fund for Counties and Municipalities
16 in any fiscal year than the amount received in the aggregate
17 from the state in fiscal year 1971-1972 under the provisions
18 of the then-existing s. 210.20(2)(c), tax on cigarettes; s.
19 323.16(4), road tax; and s. 199.292(4), tax on intangible
20 personal property.
21 (b) No eligible municipality shall receive less funds
22 from the Revenue Sharing Trust Fund for Counties and
23 Municipalities in any fiscal year than the aggregate amount it
24 received from the state in fiscal year 1971-1972 under the
25 provisions of the then-existing s. 210.20(2)(a), tax on
26 cigarettes; s. 323.16(3), road tax; and s. 206.605, tax on
27 motor fuel; except that for the 1993-1994 fiscal year, any
28 government exercising municipal powers pursuant to s. 6(f),
29 Art. VIII of the State Constitution shall not receive less
30 funds from any such revenue sharing trust fund than the
31 aggregate amount it received from the state in the preceding
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Florida Senate - 1999 SB 1416
7-1044-99 See HB
1 state fiscal year under the provisions of this part, plus a 7
2 percent increase in such amount. Effective for in the
3 1999-2000 1994-1995 fiscal year and thereafter, any government
4 exercising municipal powers under s. 6(f), Art. VIII of the
5 State Constitution may not receive less than the aggregate
6 amount it received from the Revenue Sharing Trust Fund for
7 Municipalities in the preceding fiscal year, plus a percentage
8 increase in such amount equal to the percentage increase of
9 the Revenue Sharing Trust Fund for Municipalities for the
10 preceding fiscal year. Thereafter, any such government may
11 not receive less than the aggregate amount it received from
12 the Revenue Sharing Trust Fund for Counties and Municipalities
13 in the preceding fiscal year, plus a percentage increase in
14 such amount equal to the percentage increase of the Revenue
15 Sharing Trust Fund for Counties and Municipalities for the
16 preceding fiscal year.
17 (7) "Minimum entitlement" means the amount of revenue,
18 as certified by a unit of local government and determined by
19 the department, which must be shared with a unit of local
20 government so that such unit will receive the amount of
21 revenue necessary to meet its obligations as a result of
22 pledges or assignments or trusts entered into which obligated
23 funds received from revenue sources or proceeds which by terms
24 of this act shall henceforth be distributed out of the revenue
25 sharing trust fund funds.
26 (10) "Second guaranteed entitlement for counties"
27 means the amount of revenue received in the aggregate by an
28 eligible county in fiscal year 1981-1982 under the provisions
29 of the then-existing s. 210.20(2)(a), tax on cigarettes, and
30 s. 199.292(4), tax on intangible personal property, less the
31 guaranteed entitlement. For any fiscal year, each eligible
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Florida Senate - 1999 SB 1416
7-1044-99 See HB
1 county shall be entitled to receive the second guaranteed
2 entitlement for counties from the Revenue Sharing Trust Fund
3 for Counties and Municipalities. The second guaranteed
4 entitlement for counties shall be deemed separate and apart
5 from the guaranteed entitlement and shall not be deemed to be
6 a part of the guaranteed entitlement for purposes of any
7 indenture, contract, or pledge to holders of obligations
8 issued by any county.
9 Section 2. Section 218.215, Florida Statutes, is
10 amended to read:
11 218.215 Revenue sharing trust fund funds; creation and
12 distribution.--
13 (1) The Revenue Sharing Trust Fund for Counties and
14 Municipalities is hereby created. All revenue designated for
15 deposit in such fund shall be deposited by the appropriate
16 agency. The distribution to the several counties and
17 municipalities shall be made monthly as provided in ss. 218.23
18 and 218.26.
19 (2) The Revenue Sharing Trust Fund for Municipalities
20 is hereby created. All revenue designated for deposit in such
21 fund shall be deposited by the appropriate agency. The
22 distribution to the several municipalities shall be made
23 monthly as provided in ss. 218.23 and 218.26.
24 Section 3. Paragraphs (a) and (e) of subsection (2) of
25 section 218.23, Florida Statutes, are amended to read:
26 218.23 Revenue sharing with units of local
27 government.--
28 (2) The distribution to a unit of local government
29 under this part is determined by the following formula:
30 (a) First, the entitlement of an eligible unit of
31 local government shall be computed on the basis of the
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Florida Senate - 1999 SB 1416
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1 apportionment factor provided in s. 218.245, which shall be
2 applied for all eligible units of local government to all
3 receipts available for distribution in the respective revenue
4 sharing trust fund.
5 (e) Fifth, after the adjustments provided in
6 paragraphs (b), (c), and (d), and after deducting the amount
7 committed to all the units of local government, the funds
8 remaining in the respective trust fund funds shall be
9 distributed to those eligible units of local government which
10 qualify to receive additional moneys beyond the guaranteed
11 entitlement, on the basis of the additional money of each
12 qualified unit of local government in proportion to the total
13 additional money of all qualified units of local government.
14 Section 4. Section 218.245, Florida Statutes, is
15 amended to read:
16 218.245 Revenue sharing; apportionment.--
17 (1) The apportionment factor for each eligible county
18 shall be equal to the all eligible counties shall be composed
19 of three equally weighted portions as follows:
20 (a) Each eligible county's percentage of the total
21 population of all eligible counties in the state.
22 (b) Each eligible county's percentage of the total
23 population of the state residing in unincorporated areas of
24 all eligible counties which is represented by the county's
25 population residing in unincorporated areas.
26 (c) Each eligible county's percentage of total sales
27 tax collections in all eligible counties during the preceding
28 year.
29 (2) The apportionment factor for each all eligible
30 municipality municipalities shall be equal to the percentage
31 of composed of three equally weighted portions as follows:
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Florida Senate - 1999 SB 1416
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1 (a) The proportion of the population of a given
2 municipality to the total population of all the eligible
3 municipalities in the state which is represented by the
4 municipality's population., as adjusted by the following
5 factors:
6 1. For a municipality with a population in excess of
7 50,000, the population shall be adjusted by multiplying its
8 population by a factor of 1.791.
9 2. For a municipality with a population in excess of
10 20,000, but less than 50,001, the population shall be adjusted
11 by multiplying its population by a factor of 1.709.
12 3. For a municipality with a population in excess of
13 5,000, but less than 20,001, the population shall be adjusted
14 by multiplying its population by a factor of 1.425.
15 4. For a municipality with a population in excess of
16 2,000, but less than 5,001, the population shall be adjusted
17 by multiplying its population by a factor of 1.135.
18 (b) The proportion of the sales tax collected within a
19 given municipality to the total sales tax collected within all
20 the eligible municipalities in the state. The sales tax
21 collected within a given municipality shall be derived by
22 allocating the amount of sales tax collections for the county
23 in which the municipality is located to each municipality in
24 the county on the basis of the proportion of each
25 municipality's population to the total population of the
26 county.
27 (c) The ratio of the relative local ability to raise
28 revenue, to be determined:
29 1. By dividing the per capita nonexempt assessed real
30 and personal property valuation of all eligible municipalities
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Florida Senate - 1999 SB 1416
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1 by the per capita nonexempt real and personal property
2 valuation of each eligible municipality.
3 2. By multiplying the population of an eligible
4 municipality by the percentage applicable to that municipality
5 as established under subparagraph 1.
6 3. By dividing the population, as recalculated to
7 reflect the relative local ability, by the total recalculated
8 population of all eligible municipalities in the state.
9 (d) For a metropolitan or consolidated government, as
10 provided by s. 3, s. 6(e), or s. 6(f), Art. VIII of the State
11 Constitution, the population or sales tax collections of the
12 unincorporated area or areas outside of urban service
13 districts, if such have been established, as determined in
14 paragraphs (a) through (c) above and after adjustments made as
15 provided therein, shall be further adjusted by multiplying the
16 adjusted or recalculated population or sales tax collections,
17 as the case may be, by a percentage which is derived by
18 dividing:
19 1. The total amount of ad valorem taxes levied by the
20 county government on real and personal property in the area of
21 the county outside of municipal limits, as created pursuant to
22 general or special law, or outside of urban service district
23 limits, where such are established; by
24 2. The total amount of ad valorem taxes levied on real
25 and personal property by the county and municipal governments.
26 Section 5. Subsection (1) of section 218.25, Florida
27 Statutes, is amended to read:
28 218.25 Limitation of shared funds; holders of bonds
29 protected; limitation on use of second guaranteed entitlement
30 for counties.--
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Florida Senate - 1999 SB 1416
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1 (1) Except as provided in subsection (2) with respect
2 to the second guaranteed entitlement for counties, local
3 governments shall not use any portion of the moneys received
4 in excess of the guaranteed entitlement from the revenue
5 sharing trust fund funds created by this part to assign,
6 pledge, or set aside as a trust for the payment of principal
7 or interest on bonds, tax anticipation certificates, or any
8 other form of indebtedness, and there shall be no other use
9 restriction on revenues shared pursuant to this part. The
10 state does hereby covenant with holders of bonds or other
11 instruments of indebtedness issued by local governments prior
12 to July 1, 1972, that it is not the intent of this part to
13 affect adversely the rights of said holders or to relieve
14 local governments of the duty to meet their obligations as a
15 result of previous pledges or assignments or trusts entered
16 into which obligated funds received from revenue sources which
17 by terms of this part shall henceforth be distributed out of
18 the revenue sharing trust fund funds.
19 Section 6. Subsection (2) of section 218.26, Florida
20 Statutes, is amended to read:
21 218.26 Administration; distribution schedule.--
22 (2) The department shall, for all taxes collected and
23 received into the revenue sharing trust fund funds, establish
24 a schedule of equal monthly distribution for any computation
25 period. The department is authorized to receive funds
26 pursuant to s. 215.18 at any time in order to make such
27 monthly payments by the 25th day of the month.
28 Section 7. The Revenue Sharing Trust Fund for
29 Municipalities is terminated. The current balance remaining
30 in, and all revenues of, the trust fund shall be transferred
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Florida Senate - 1999 SB 1416
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1 to the Revenue Sharing Trust Fund for Counties and
2 Municipalities.
3 Section 8. Subsection (3) of section 199.292, Florida
4 Statutes, 1998 Supplement, is amended to read:
5 199.292 Disposition of intangible personal property
6 taxes.--All intangible personal property taxes collected
7 pursuant to this chapter shall be placed in a special fund
8 designated as the "Intangible Tax Trust Fund." The fund shall
9 be disbursed as follows:
10 (3) Of the remaining intangible personal property
11 taxes collected, an amount equal to 35.3 percent in state
12 fiscal year 1998-1999 and an amount equal to 37.7 percent in
13 each year thereafter, shall be transferred to the Revenue
14 Sharing Trust Fund for Counties and Municipalities. Of the
15 remaining taxes collected, an amount equal to 64.7 percent in
16 state fiscal year 1998-1999 and an amount equal to 62.3
17 percent in each year thereafter, shall be transferred to the
18 General Revenue Fund of the state.
19 Section 9. Subsection (1) of section 206.605, Florida
20 Statutes, as amended by chapter 95-417, Laws of Florida, is
21 amended to read:
22 206.605 Municipal tax on motor fuel.--
23 (1) The proceeds of the municipal fuel tax imposed
24 pursuant to s. 206.41(1)(c), after deducting the service
25 charge pursuant to chapter 215 and the administrative costs
26 incurred by the department in collecting, administering,
27 enforcing, and distributing the tax, which administrative
28 costs may not exceed 2 percent of collections, shall be
29 transferred into the Revenue Sharing Trust Fund for Counties
30 and Municipalities.
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Florida Senate - 1999 SB 1416
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1 Section 10. Subsection (1) of section 206.879, Florida
2 Statutes, is amended to read:
3 206.879 State and local alternative fuel user fee
4 clearing trust funds; distribution.--
5 (1) Notwithstanding the provisions of s. 206.875, the
6 revenues from the state alternative fuel fees imposed by s.
7 206.877 shall be deposited into the State Alternative Fuel
8 User Fee Clearing Trust Fund, which is hereby created. After
9 deducting the service charges provided in s. 215.20, the
10 proceeds in this trust fund shall be distributed as follows:
11 one-fifth of the proceeds in calendar year 1991, one-third of
12 the proceeds in calendar year 1992, three-sevenths of the
13 proceeds in calendar year 1993, and one-half of the proceeds
14 in each calendar year thereafter shall be transferred to the
15 State Transportation Trust Fund; the remainder shall be
16 distributed as follows: 50 percent shall be transferred to
17 the State Board of Administration for distribution according
18 to the provisions of s. 16, Art. IX of the State Constitution
19 of 1885, as amended; 25 percent shall be transferred to the
20 Revenue Sharing Trust Fund for Counties and Municipalities;
21 and the remaining 25 percent shall be distributed using the
22 formula contained in s. 206.60(1).
23 Section 11. Paragraph (a) of subsection (2) of section
24 210.20, Florida Statutes, 1998 Supplement, is amended to read:
25 210.20 Employees and assistants; distribution of
26 funds.--
27 (2) As collections are received by the division from
28 such cigarette taxes, it shall pay the same into a trust fund
29 in the State Treasury designated "Cigarette Tax Collection
30 Trust Fund" which shall be paid and distributed as follows:
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Florida Senate - 1999 SB 1416
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1 (a) The division shall from month to month certify to
2 the Comptroller the amount derived from the cigarette tax
3 imposed by s. 210.02, less the service charges provided for in
4 s. 215.20 and less 0.9 percent of the amount derived from the
5 cigarette tax imposed by s. 210.02, which shall be deposited
6 into the Alcoholic Beverage and Tobacco Trust Fund, specifying
7 the amounts to be transferred from the Cigarette Tax
8 Collection Trust Fund and credited on the basis of 5.8 percent
9 of the net collections to the Municipal Financial Assistance
10 Trust Fund, 35.3 32.4 percent of the net collections to the
11 Revenue Sharing Trust Fund for Counties and Municipalities,
12 2.9 percent of the net collections to the Revenue Sharing
13 Trust Fund for Counties, and 29.3 percent of the net
14 collections for the funding of indigent health care to the
15 Public Medical Assistance Trust Fund.
16 Section 12. This act shall take effect July 1, 1999.
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19 HOUSE SUMMARY
20
Renames the Revenue Sharing Trust Fund for Counties as
21 the Revenue Sharing Trust Fund for Counties and
Municipalities and terminates the Revenue Sharing Trust
22 Fund for Municipalities. Provides that all revenues
designated for revenue sharing and presently deposited in
23 the two separate funds be deposited in the single Revenue
Sharing Trust Fund for Counties and Municipalities.
24 Provides that the apportionment factor for distribution
of revenue sharing funds to eligible counties and
25 municipalities shall be based solely on population.
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