Senate Bill 1078c1

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    Florida Senate - 2000                           CS for SB 1078

    By the Committee on Fiscal Resource and Senator Carlton





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  1                      A bill to be entitled

  2         An act relating to local option tourist taxes;

  3         amending s. 125.901, F.S.; authorizing the

  4         appointment of an alternate delegate member for

  5         a county governing body to a council on

  6         children's services; amending ss. 125.0104,

  7         212.0305, F.S.; providing that a county that

  8         elects to assume responsibility for audit and

  9         enforcement with respect to the local option

10         tourist development tax, area of critical state

11         concern tourist impact tax, or convention

12         development taxes may use certified public

13         accountants in administering its duties;

14         providing for application of confidentiality

15         and penalty provisions to such agents; amending

16         s. 213.053, F.S.; providing for information

17         sharing; amending s. 212.055, F.S.; providing a

18         distribution of proceeds from the Local

19         Government Infrastructure Surtax to be used

20         solely for county detention facilities under

21         certain circumstances; providing definitions;

22         providing an effective date.

23

24  Be It Enacted by the Legislature of the State of Florida:

25

26         Section 1.  Subsection (10) of section 125.0104,

27  Florida Statutes, is amended to read:

28         125.0104  Tourist development tax; procedure for

29  levying; authorized uses; referendum; enforcement.--

30         (10)  LOCAL ADMINISTRATION OF TAX.--

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    Florida Senate - 2000                           CS for SB 1078
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  1         (a)  A county levying a tax under this section or s.

  2  125.0108 may be exempted from the requirements of the

  3  respective section that:

  4         1.  The tax collected be remitted to the Department of

  5  Revenue before being returned to the county; and

  6         2.  The tax be administered according to chapter 212,

  7

  8  if the county adopts an ordinance providing for the local

  9  collection and administration of the tax.

10         (b)  The ordinance shall include provision for, but

11  need not be limited to:

12         1.  Initial collection of the tax to be made in the

13  same manner as the tax imposed under chapter 212.

14         2.  Designation of the local official to whom the tax

15  shall be remitted, and that official's powers and duties with

16  respect thereto.  Tax revenues may be used only in accordance

17  with the provisions of this section.

18         3.  Requirements respecting the keeping of appropriate

19  books, records, and accounts by those responsible for

20  collecting and administering the tax.

21         4.  Provision for payment of a dealer's credit as

22  required under chapter 212.

23         5.  A portion of the tax collected may be retained by

24  the county for costs of administration, but such portion shall

25  not exceed 3 percent of collections.

26         (c)  A county adopting an ordinance providing for the

27  collection and administration of the tax on a local basis

28  shall also adopt an ordinance electing either to assume all

29  responsibility for auditing the records and accounts of

30  dealers, and assessing, collecting, and enforcing payments of

31  delinquent taxes, or to delegate such authority to the

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    Florida Senate - 2000                           CS for SB 1078
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  1  Department of Revenue. If the county elects to assume such

  2  responsibility, it shall be bound by all rules promulgated by

  3  the Department of Revenue pursuant to paragraph (3)(k), as

  4  well as those rules pertaining to the sales and use tax on

  5  transient rentals imposed by s. 212.03.  The county may use

  6  any power granted in this section to the department to

  7  determine the amount of tax, penalties, and interest to be

  8  paid by each dealer and to enforce payment of such tax,

  9  penalties, and interest. The county may use a certified public

10  accountant licensed in this state in the administration of its

11  statutory duties and responsibilities. Such certified public

12  accountants are bound by the same confidentiality requirements

13  and subject to the same penalties as the county under s.

14  213.053.  If the county delegates such authority to the

15  department, the department shall distribute any collections so

16  received, less costs of administration, to the county.  The

17  amount deducted for costs of administration by the department

18  shall be used only for those costs which are solely and

19  directly attributable to auditing, assessing, collecting,

20  processing, and enforcing payments of delinquent taxes

21  authorized in this section.  If a county elects to delegate

22  such authority to the department, the department shall audit

23  only those businesses in the county that it audits pursuant to

24  chapter 212.

25         Section 2.  Subsection (1) of section 125.901, Florida

26  Statutes, is amended to read:

27         125.901  Children's services; independent special

28  district; council; powers, duties, and functions.--

29         (1)  Each county may by ordinance create an independent

30  special district, as defined in ss. 189.403(3) and

31  200.001(8)(e), to provide funding for children's services

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    Florida Senate - 2000                           CS for SB 1078
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  1  throughout the county in accordance with this section. The

  2  boundaries of such district shall be coterminous with the

  3  boundaries of the county.  The county governing body shall

  4  obtain approval, by a majority vote of those electors voting

  5  on the question, to annually levy ad valorem taxes which shall

  6  not exceed the maximum millage rate authorized by this

  7  section.  Any district created pursuant to the provisions of

  8  this subsection shall be required to levy and fix millage

  9  subject to the provisions of s. 200.065.  Once such millage is

10  approved by the electorate, the district shall not be required

11  to seek approval of the electorate in future years to levy the

12  previously approved millage.

13         (a)  The governing board of the district shall be a

14  council on children's services, which may also be known as a

15  juvenile welfare board or similar name as established in the

16  ordinance by the county governing body. Such council shall

17  consist of 10 members, including: the superintendent of

18  schools; a local school board member; the district

19  administrator from the appropriate district of the Department

20  of Children and Family Services, or his or her designee who is

21  a member of the Senior Management Service or of the Selected

22  Exempt Service; one member of the county governing body or

23  designated alternate member of the county governing body; and

24  the judge assigned to juvenile cases who shall sit as a voting

25  member of the board, except that said judge shall not vote or

26  participate in the setting of ad valorem taxes under this

27  section. In the event there is more than one judge assigned to

28  juvenile cases in a county, the chief judge shall designate

29  one of said juvenile judges to serve on the board. The

30  remaining five members shall be appointed by the Governor, and

31  shall, to the extent possible, represent the demographic

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    Florida Senate - 2000                           CS for SB 1078
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  1  diversity of the population of the county.  After soliciting

  2  recommendations from the public, the county governing body

  3  shall submit to the Governor the names of at least three

  4  persons for each vacancy occurring among the five members

  5  appointed by the Governor, and the Governor shall appoint

  6  members to the council from the candidates nominated by the

  7  county governing body.  The Governor shall make a selection

  8  within a 45-day period or request a new list of candidates.

  9  All members appointed by the Governor shall have been

10  residents of the county for the previous 24-month period.

11  Such members shall be appointed for 4-year terms, except that

12  the length of the terms of the initial appointees shall be

13  adjusted to stagger the terms.  The Governor may remove a

14  member for cause or upon the written petition of the county

15  governing body.  If any of the members of the council required

16  to be appointed by the Governor under the provisions of this

17  subsection shall resign, die, or be removed from office, the

18  vacancy thereby created shall, as soon as practicable, be

19  filled by appointment by the Governor, using the same method

20  as the original appointment, and such appointment to fill a

21  vacancy shall be for the unexpired term of the person who

22  resigns, dies, or is removed from office.

23         (b)  Nothing in this subsection shall prohibit a county

24  from exercising such power as is provided by general or

25  special law to provide children's services or to create a

26  special district to provide such services.

27         Section 3.  Paragraph (c) of subsection (5) of section

28  212.0305, Florida Statutes, is amended to read:

29         212.0305  Convention development taxes; intent;

30  administration; authorization; use of proceeds.--

31         (5)  LOCAL ADMINISTRATION OF TAX.--

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    Florida Senate - 2000                           CS for SB 1078
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  1         (c)  A county adopting an ordinance providing for the

  2  collection and administration of the tax on a local basis

  3  shall also adopt an ordinance electing either to assume all

  4  responsibility for auditing the records and accounts of

  5  dealers, and assessing, collecting, and enforcing payments of

  6  delinquent taxes, or to delegate such authority to the

  7  Department of Revenue. If the county elects to assume such

  8  responsibility, it shall be bound by the rules promulgated by

  9  the Department of Revenue pursuant to paragraph (3)(f), as

10  well as those rules pertaining to the sales and use tax on

11  transient rentals imposed by s. 212.03.  The county may use

12  any power granted in this chapter to the department to

13  determine the amount of tax, penalties, and interest to be

14  paid by each dealer and to enforce payment of such tax,

15  penalties, and interest. The county may use a certified public

16  accountant licensed in this state in the administration of its

17  statutory duties and responsibilities. Such certified public

18  accountants are bound by the same confidentiality requirements

19  and subject to the same penalties as the county under s.

20  213.053.  If the county delegates such authority to the

21  department, the department shall distribute any collections so

22  received, less costs of administration, to the county.  The

23  amount deducted for costs of administration by the department

24  shall be used only for those costs which are solely and

25  directly attributable to auditing, assessing, collecting,

26  processing, and enforcing payments of delinquent taxes

27  authorized in this section.  If a county elects to delegate

28  such authority to the department, the department shall audit

29  only those businesses in the county that it audits pursuant to

30  this chapter.

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    Florida Senate - 2000                           CS for SB 1078
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  1         Section 4.  Paragraph (j) of subsection (7) of s.

  2  213.053, Florida Statutes, is amended to read:

  3         213.053  Confidentiality and information sharing.--

  4         (7)  Notwithstanding any other provision of this

  5  section, the department may provide:

  6         (j)  Information authorized pursuant to s. 213.0535 to

  7  eligible participants and certified public accountants for

  8  such participants in the Registration Information Sharing and

  9  Exchange Program.

10

11  Disclosure of information under this subsection shall be

12  pursuant to a written agreement between the executive director

13  and the agency.  Such agencies, governmental or

14  nongovernmental, shall be bound by the same requirements of

15  confidentiality as the Department of Revenue.  Breach of

16  confidentiality is a misdemeanor of the first degree,

17  punishable as provided by s. 775.082 or s. 775.083.

18         Section 5.  Paragraph (c) of subsection (2) of section

19  212.055, Florida Statutes, is amended to read:

20         212.055  Discretionary sales surtaxes; legislative

21  intent; authorization and use of proceeds.--It is the

22  legislative intent that any authorization for imposition of a

23  discretionary sales surtax shall be published in the Florida

24  Statutes as a subsection of this section, irrespective of the

25  duration of the levy.  Each enactment shall specify the types

26  of counties authorized to levy; the rate or rates which may be

27  imposed; the maximum length of time the surtax may be imposed,

28  if any; the procedure which must be followed to secure voter

29  approval, if required; the purpose for which the proceeds may

30  be expended; and such other requirements as the Legislature

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    Florida Senate - 2000                           CS for SB 1078
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  1  may provide.  Taxable transactions and administrative

  2  procedures shall be as provided in s. 212.054.

  3         (2)  LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.--

  4         (c)  Pursuant to s. 212.054(4), the proceeds of the

  5  surtax levied under this subsection shall be distributed to

  6  the county and the municipalities within such county in which

  7  the surtax was collected, according to:

  8         1.  An interlocal agreement between the county

  9  governing authority and the governing bodies of the

10  municipalities representing a majority of the county's

11  municipal population, which agreement may include a school

12  district with the consent of the county governing authority

13  and the governing bodies of the municipalities representing a

14  majority of the county's municipal population; or

15         2.  If there is no interlocal agreement, according to

16  the formula provided in s. 218.62; or.

17         3.  If the governing body of a county enacts an

18  ordinance pursuant to subparagraph (a)1. and paragraph (b)

19  which limits the use of the proceeds from the proposed surtax

20  exclusively to county detention facilities or court

21  facilities, the ordinance may provide that all proceeds from

22  the surtax be distributed solely to the county for the

23  aforementioned purposes. As used in this subparagraph, the

24  term "county detention facility" means buildings, structures,

25  real estate, easements, and related interests in real estate,

26  including, but not limited to, those required to acquire or

27  construct structures for the purpose of a county jail, a

28  county stockade, a county work camp, a county residential

29  probation center, and all equipment, storage, and parking

30  related thereto which are used by a county or county officer

31  for the detention of persons charged with or convicted of

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    Florida Senate - 2000                           CS for SB 1078
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  1  either a felony or misdemeanor. As used in this subparagraph,

  2  the term "court facility" means buildings, real estate,

  3  easements, and related interests in real estate, including,

  4  but not limited to, those structures for the purpose of

  5  housing either personnel, equipment, or functions of the

  6  circuit or county court, public defenders, state attorneys,

  7  and court related functions of the clerks of the court and all

  8  storage and parking related thereto.

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10  Any change in the distribution formula must take effect on the

11  first day of any month that begins at least 60 days after

12  written notification of that change has been made to the

13  department.

14         Section 6.  This act shall take effect upon becoming a

15  law.

16

17          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
18                             SB 1078

19

20  Changes the term "independent agent" to "certified public
    accountant".
21
    Amends s. 125.901, F.S., adding to the membership of the
22  Juvenile Welfare Board, a designated alternate member of the
    county governing body in lieu of one member of the county
23  governing body.

24  Amends s. 213.053, F.S., authorizing the Department of Revenue
    to share information with certified public accountants for
25  participants in the Registration Information Sharing and
    Exchange Program (R.I.S.E.).
26
    Amends s. 215.055, F.S., providing for a distribution of
27  proceeds from the Local Government Infrastructure Surtax to be
    used solely for county detention facilities under certain
28  circumstances.

29

30

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