CODING: Words stricken are deletions; words underlined are additions.
SENATE AMENDMENT
Bill No. CS/CS/HB 17, 2nd Eng.
Amendment No.
CHAMBER ACTION
Senate House
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11 Senator McKay moved the following amendment to amendment
12 (214958):
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14 Senate Amendment (with title amendment)
15 On page 1, between lines 16 and 17,
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17 insert:
18 Section 1. Paragraph (d) of subsection (2) of section
19 212.055, Florida Statutes, 1998 Supplement, is amended, and
20 subsection (8) is added to that section, 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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SENATE AMENDMENT
Bill No. CS/CS/HB 17, 2nd Eng.
Amendment No.
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 75,000 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, 1999, is ratified.
30 2. For the purposes of this paragraph,
31 "infrastructure" means:
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SENATE AMENDMENT
Bill No. CS/CS/HB 17, 2nd Eng.
Amendment No.
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 3. Notwithstanding any other provision of this
12 subsection, a discretionary sales surtax imposed or extended
13 after the effective date of this act may provide for an amount
14 not to exceed 15 percent of the local option sales surtax
15 proceeds to be allocated for deposit to a trust fund within
16 the county's accounts created for the purpose of funding
17 economic development projects of a general public purpose
18 targeted to improve local economies, including the funding of
19 operational costs and incentives related to such economic
20 development. The ballot statement must indicate the intention
21 to make an allocation under the authority of this
22 subparagraph.
23 (8) MUNICIPAL CAPITAL OUTLAY SURTAX.--
24 (a) The governing body of any municipality may levy,
25 pursuant to resolution conditioned to take effect only upon
26 approval by a majority vote of the electors of the
27 municipality voting in a referendum, a discretionary sales
28 surtax at a rate that may not exceed 0.5 percent.
29 (b) The resolution shall include a statement that
30 provides a brief and general description of the capital outlay
31 projects to be funded by the surtax. The statement shall
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SENATE AMENDMENT
Bill No. CS/CS/HB 17, 2nd Eng.
Amendment No.
1 conform to the requirements of s. 101.161 and shall be placed
2 on the ballot by the governing body of the municipality. The
3 following question shall be placed on the ballot:
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5 ....FOR THE ....CENTS TAX
6 ....AGAINST THE ....CENTS TAX
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8 (c) The resolution providing for the imposition of the
9 surtax shall set forth a plan for use of the surtax proceeds
10 for fixed capital expenditures or fixed capital costs
11 associated with the construction, reconstruction, or
12 improvement of municipal facilities that have a useful life
13 expectancy of 5 or more years, and any land acquisition, land
14 improvement, design, and engineering costs related thereto.
15 Surtax revenues may be used for the purpose of servicing bond
16 indebtedness to finance projects authorized by this
17 subsection, and any interest accrued thereto may be held in
18 trust to finance such projects. Neither the proceeds of the
19 surtax nor any interest accrued thereto shall be used for
20 operational expenses.
21 (d) Surtax revenues collected by the Department of
22 Revenue pursuant to this subsection shall be distributed to
23 the municipality imposing the surtax in accordance with law.
24 Section 2. Subsection (7) of section 212.054, Florida
25 Statutes, 1998 Supplement, is amended to read:
26 212.054 Discretionary sales surtax; limitations,
27 administration, and collection.--
28 (7)(a) The governing body of any county levying a
29 discretionary sales surtax, or the school board of any county
30 levying the school capital outlay surtax authorized by s.
31 212.055(7), or the governing body of any municipality levying
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SENATE AMENDMENT
Bill No. CS/CS/HB 17, 2nd Eng.
Amendment No.
1 the capital outlay surtax authorized by s. 212.055(8) shall
2 notify the department within 10 days after final adoption by
3 ordinance or referendum of an imposition, termination, or rate
4 change of the surtax, but no later than November 16 prior to
5 the effective date. The notice must specify the time period
6 during which the surtax will be in effect and the rate and
7 must include a copy of the ordinance and such other
8 information as the department requires by rule. Failure to
9 timely provide such notification to the department shall
10 result in the delay of the effective date for a period of 1
11 year.
12 (b) In addition to the notification required by
13 paragraph (a), the governing body of any county proposing to
14 levy a discretionary sales surtax, or the school board of any
15 county proposing to levy the school capital outlay surtax
16 authorized by s. 212.055(7), or the governing body of any
17 municipality proposing to levy the capital outlay surtax
18 authorized by s. 212.055(8) shall notify the department by
19 October 1 if the referendum or consideration of the ordinance
20 that would result in imposition, termination, or rate change
21 of the surtax is scheduled to occur on or after October 1 of
22 that year. Failure to timely provide such notification to the
23 department shall result in the delay of the effective date for
24 a period of 1 year.
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26 (Redesignate subsequent sections.)
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29 ================ T I T L E A M E N D M E N T ===============
30 And the title is amended as follows:
31 On page 58, line 7, delete that line
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SENATE AMENDMENT
Bill No. CS/CS/HB 17, 2nd Eng.
Amendment No.
1 and insert:
2 An act relating to local government; amending
3 s. 212.055, F.S.; revising provisions which
4 authorize certain counties to use tax proceeds
5 to retire or service indebtedness for bonds
6 issued before July 1, 1987, for infrastructure
7 purposes; including charter counties within
8 such authorization; authorizing use of interest
9 accrued on tax proceeds for such purpose;
10 extending such authorization to bonds
11 subsequently issued to refund such bonds;
12 ratifying prior use of tax proceeds and
13 interest for such refunding bonds; authorizing
14 municipalities to impose a capital outlay
15 surtax; providing for a referendum; amending s.
16 212.054, F.S.; providing for the governing body
17 of a municipality levying the surtax to notify
18 the Department of Revenue;
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