House Bill hb0779

    Florida House of Representatives - 2001                 HB 779

        By Representative Fields






  1                      A bill to be entitled

  2         An act relating to municipal firefighters'

  3         pension trust funds; amending s. 175.101, F.S.;

  4         authorizing the consolidated City of

  5         Jacksonville to qualify for state excise tax on

  6         all insurance premiums collected on property

  7         insurance policies covering property within the

  8         boundaries of the consolidated government,

  9         regardless of whether the properties are

10         located within one or more separately

11         incorporated areas within the consolidated

12         government, so long as the consolidated City of

13         Jacksonville is providing fire protection

14         services to the properties within that area;

15         providing an effective date.

16

17         WHEREAS, the county government of Duval County, the

18  municipal government of the City of Jacksonville, and various

19  authorities and districts were consolidated in 1968 into a

20  single body politic and corporate pursuant to the authority

21  granted by s. 9, Art. VII of the State Constitution of 1885,

22  as amended, and

23         WHEREAS, the territories of the Cities of Jacksonville

24  Beach, Atlantic Beach, Neptune Beach (the "Beaches"), and the

25  Town of Baldwin ("Baldwin"), were also consolidated into the

26  territory of the consolidated government, except that the

27  Beaches and Baldwin continue to exist and retain the same

28  local government structure and municipal powers, and

29         WHEREAS, pursuant to its charter, the consolidated City

30  of Jacksonville ("Jacksonville") furnishes consolidated

31  government services, including fire protection, throughout the

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    Florida House of Representatives - 2001                 HB 779

    760-101-01






  1  consolidated government except where such service is provided

  2  by the Beaches and Baldwin, and

  3         WHEREAS, the City of Atlantic Beach was providing

  4  certain fire protection services to both Atlantic Beach and

  5  Neptune Beach, but these services are now being provided by

  6  Jacksonville to both Atlantic Beach and Neptune Beach, and

  7         WHEREAS, Jacksonville, pursuant to s. 175.101, Florida

  8  Statutes, qualifies for the receipt of state excise tax on

  9  insurance premiums on property insurance policies covering

10  property within the corporate limits of Jacksonville but not

11  within those portions of the consolidated government which are

12  within the corporate limits of Atlantic Beach and Neptune

13  Beach, and

14         WHEREAS, in order for Jacksonville to qualify for the

15  receipt of state excise tax on insurance premiums on property

16  insurance policies covering property within the corporate

17  limits of Atlantic Beach and Neptune Beach, s. 175.101,

18  Florida Statutes, must be amended, NOW, THEREFORE,

19

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

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22         Section 1.  Subsection (1) of section 175.101, Florida

23  Statutes, is amended to read:

24         175.101  State excise tax on property insurance

25  premiums authorized; procedure.--For any municipality, special

26  fire control district, chapter plan, local law municipality,

27  local law special fire control district, or local law plan

28  under this chapter:

29         (1)  Each municipality or special fire control district

30  in this state described and classified in s. 175.041, having a

31  lawfully established firefighters' pension trust fund or

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    Florida House of Representatives - 2001                 HB 779

    760-101-01






  1  municipal fund or special fire control district fund, by

  2  whatever name known, providing pension benefits to

  3  firefighters as provided under this chapter, may assess and

  4  impose on every insurance company, corporation, or other

  5  insurer now engaged in or carrying on, or who shall

  6  hereinafter engage in or carry on, the business of property

  7  insurance as shown by the records of the Department of

  8  Insurance an excise tax in addition to any lawful license or

  9  excise tax now levied by each of the municipalities or special

10  fire control districts, respectively, amounting to 1.85

11  percent of the gross amount of receipts of premiums from

12  policyholders on all premiums collected on property insurance

13  policies covering property within the corporate limits of such

14  municipalities or within the legally defined boundaries of

15  special fire control districts, respectively. Whenever the

16  municipality described and classified in s. 175.401 is a part

17  of a single consolidated government which is made up of a

18  former county and one or more municipalities consolidated

19  pursuant to the authority in s. 3, Art. VIII or s. 6(e), Art.

20  VIII of the State Constitution, then the municipality may

21  assess and impose an excise tax on all insurance premiums

22  collected on property insurance policies covering property

23  within the boundaries of the consolidated government,

24  regardless of whether the properties are located within one or

25  more separately incorporated areas within the consolidated

26  government, so long as the properties are being provided fire

27  protection services by the municipality.  Whenever the

28  boundaries of a special fire control district that has

29  lawfully established a firefighters' pension trust fund

30  encompass a portion of the corporate territory of a

31  municipality that has also lawfully established a

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    Florida House of Representatives - 2001                 HB 779

    760-101-01






  1  firefighters' pension trust fund, that portion of the tax

  2  receipts attributable to insurance policies covering property

  3  situated both within the municipality and the special fire

  4  control district shall be given to the fire service provider.

  5  The agent shall identify the fire service provider on the

  6  property owner's application for insurance.  Remaining

  7  revenues collected pursuant to this chapter shall be

  8  distributed to the municipality or special fire control

  9  district according to the location of the insured property.

10         Section 2.  This act shall take effect upon becoming a

11  law.

12

13            *****************************************

14                          HOUSE SUMMARY

15
      Revises a provision of law governing the state excise tax
16    on insurance premiums to authorize the City of
      Jacksonville to qualify for the state excise tax on all
17    insurance premiums collected on property insurance
      policies covering property within the boundaries of the
18    city, regardless of whether the properties are located
      within one or more separately incorporated areas within
19    the consolidated government so long as the City of
      Jacksonville is providing fire protection services to the
20    properties in its area.

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