Senate Bill sb2146
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2002 SB 2146
By Senator Miller
21-1353-02
1 A bill to be entitled
2 An act relating to the school capital outlay
3 surtax; amending s. 212.055, F.S.; authorizing
4 district school boards to levy a discretionary
5 sales surtax by an extraordinary vote;
6 providing that surtax revenues may be used to
7 service bond indebtedness only by referendum;
8 providing an effective date.
9
10 Be It Enacted by the Legislature of the State of Florida:
11
12 Section 1. Paragraphs (a) and (c) of subsection (6) of
13 section 212.055, Florida Statutes, are amended to read:
14 212.055 Discretionary sales surtaxes; legislative
15 intent; authorization and use of proceeds.--It is the
16 legislative intent that any authorization for imposition of a
17 discretionary sales surtax shall be published in the Florida
18 Statutes as a subsection of this section, irrespective of the
19 duration of the levy. Each enactment shall specify the types
20 of counties authorized to levy; the rate or rates which may be
21 imposed; the maximum length of time the surtax may be imposed,
22 if any; the procedure which must be followed to secure voter
23 approval, if required; the purpose for which the proceeds may
24 be expended; and such other requirements as the Legislature
25 may provide. Taxable transactions and administrative
26 procedures shall be as provided in s. 212.054.
27 (6) SCHOOL CAPITAL OUTLAY SURTAX.--
28 (a) The school board in each county may levy, pursuant
29 to resolution conditioned to take effect only upon approval by
30 a majority vote of the electors of the county voting in a
31 referendum or pursuant to resolution approved by at least
1
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2002 SB 2146
21-1353-02
1 three-fourths of the membership of the district school board,
2 a discretionary sales surtax at a rate that may not exceed 0.5
3 percent.
4 (c) The resolution providing for the imposition of the
5 surtax shall set forth a plan for use of the surtax proceeds
6 for fixed capital expenditures or fixed capital costs
7 associated with the construction, reconstruction, or
8 improvement of school facilities and campuses which have a
9 useful life expectancy of 5 or more years, and any land
10 acquisition, land improvement, design, and engineering costs
11 related thereto. Additionally, the plan shall include the
12 costs of retrofitting and providing for technology
13 implementation, including hardware and software, for the
14 various sites within the school district. Surtax revenues may
15 be used for the purpose of servicing bond indebtedness to
16 finance projects authorized by this subsection, and any
17 interest accrued thereto may be held in trust to finance such
18 projects only upon approval by a majority vote of the electors
19 of the county voting in a referendum called for that purpose.
20 Neither the proceeds of the surtax nor any interest accrued
21 thereto shall be used for operational expenses. If the
22 district school board has been recognized by the State Board
23 of Education as having a Florida Frugal Schools Program, the
24 district's plan for use of the surtax proceeds must be
25 consistent with this subsection and with uses assured under
26 the Florida Frugal Schools Program.
27 Section 2. This act shall take effect upon becoming a
28 law.
29
30
31
2
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2002 SB 2146
21-1353-02
1 *****************************************
2 SENATE SUMMARY
3 Authorizes a district school board to levy the school
capital outlay surtax by a three-fourths vote of its
4 membership. Provides that surtax revenues may be used to
service bond indebtedness only by approval at a
5 referendum of county electors.
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
3
CODING: Words stricken are deletions; words underlined are additions.