House Bill hb1287

    Florida House of Representatives - 2002                HB 1287

        By Representative Ross






  1                      A bill to be entitled

  2         An act relating to discretionary sales

  3         surtaxes; amending s. 212.055, F.S.;

  4         authorizing an alternative levy of a

  5         discretionary sales surtax pursuant to

  6         resolution adopted by a three-fourths vote of

  7         the school board; requiring referendum approval

  8         of certain bonded indebtedness; providing an

  9         effective date.

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

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13         Section 1.  Paragraphs (a) and (c) of subsection (6) of

14  section 212.055, Florida Statutes, are amended to read:

15         212.055  Discretionary sales surtaxes; legislative

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

17  legislative intent that any authorization for imposition of a

18  discretionary sales surtax shall be published in the Florida

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

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

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

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

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

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

25  be expended; and such other requirements as the Legislature

26  may provide.  Taxable transactions and administrative

27  procedures shall be as provided in s. 212.054.

28         (6)  SCHOOL CAPITAL OUTLAY SURTAX.--

29         (a)  The school board in each county may levy, pursuant

30  to resolution adopted by affirmative vote of at least

31  three-fourths of the membership of the school board or

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CODING: Words stricken are deletions; words underlined are additions.






    Florida House of Representatives - 2002                HB 1287

    793-116B-02






  1  conditioned to take effect only upon approval by a majority

  2  vote of the electors of the county voting in a referendum, a

  3  discretionary sales surtax at a rate that may not exceed 0.5

  4  percent.

  5         (c)  The resolution providing for the imposition of the

  6  surtax shall set forth a plan for use of the surtax proceeds

  7  for fixed capital expenditures or fixed capital costs

  8  associated with the construction, reconstruction, or

  9  improvement of school facilities and campuses which have a

10  useful life expectancy of 5 or more years, and any land

11  acquisition, land improvement, design, and engineering costs

12  related thereto. Additionally, the plan shall include the

13  costs of retrofitting and providing for technology

14  implementation, including hardware and software, for the

15  various sites within the school district.  Surtax revenues may

16  be used for the purpose of servicing bond indebtedness to

17  finance projects authorized by this subsection, and any

18  interest accrued thereto may be held in trust to finance such

19  projects, provided such bonded indebtedness is approved by a

20  majority of the electors of the county voting in a referendum

21  on such indebtedness. Neither the proceeds of the surtax nor

22  any interest accrued thereto shall be used for operational

23  expenses. If the district school board has been recognized by

24  the State Board of Education as having a Florida Frugal

25  Schools Program, the district's plan for use of the surtax

26  proceeds must be consistent with this subsection and with uses

27  assured under the Florida Frugal Schools Program.

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

29  law.

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    Florida House of Representatives - 2002                HB 1287

    793-116B-02






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  2                          HOUSE SUMMARY

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      Authorizes a school board to levy a discretionary sales
  4    surtax pursuant to resolution adopted by at least a
      three-fourths vote of school board membership. Requires
  5    referendum approval for bonded indebtedness for projects
      financed by surtax revenues.
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CODING: Words stricken are deletions; words underlined are additions.