SENATE AMENDMENT
    Bill No. CS for CS for CS for SB 502
    Amendment No. ___   Barcode 343278
                            CHAMBER ACTION
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11  Senators Wasserman Schultz and Carlton moved the following
12  amendment:
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14         Senate Amendment (with title amendment) 
15         On page 37, between lines 16 & 17,
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17  insert:  
18         Section 28.  Paragraphs (a) and (d) of subsection (2)
19  and subsection (6) of section 212.055, Florida Statutes, are
20  amended 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 for CS for CS for SB 502 Amendment No. ___ Barcode 343278 1 may provide. Taxable transactions and administrative 2 procedures shall be as provided in s. 212.054. 3 (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.-- 4 (a)1. The governing authority in each county may levy 5 a discretionary sales surtax of 0.5 percent or 1 percent. The 6 levy of the surtax shall be pursuant to ordinance enacted by a 7 two-thirds vote majority of the members of the county 8 governing authority or pursuant to ordinance enacted by a 9 majority of the members of the county governing authority and 10 approved by a majority of the electors of the county voting in 11 a referendum on the surtax. If the governing bodies of the 12 municipalities representing a majority of the county's 13 population adopt uniform resolutions establishing the rate of 14 the surtax and calling for a referendum on the surtax, the 15 levy of the surtax shall be placed on the ballot and shall 16 take effect if approved by a majority of the electors of the 17 county voting in the referendum on the surtax. 18 2. If the surtax was levied pursuant to a referendum 19 held before July 1, 1993, the surtax may not be levied beyond 20 the time established in the ordinance, or, if the ordinance 21 did not limit the period of the levy, the surtax may not be 22 levied for more than 15 years. The levy of such surtax may be 23 extended only by approval of a majority of the electors of the 24 county voting in a referendum on the surtax or pursuant to 25 ordinance enacted by a two-thirds vote of the members of the 26 county governing authority. 27 (d)1. The proceeds of the surtax authorized by this 28 subsection and approved by referendum and any interest accrued 29 thereto shall be expended by the school district or within the 30 county and municipalities within the county, or, in the case 31 of a negotiated joint county agreement, within another county, 2 11:44 AM 03/20/02 s0502.ca32.bb
SENATE AMENDMENT Bill No. CS for CS for CS for SB 502 Amendment No. ___ Barcode 343278 1 to finance, plan, and construct infrastructure and to acquire 2 land for public recreation or conservation or protection of 3 natural resources and to finance the closure of county-owned 4 or municipally owned solid waste landfills that are already 5 closed or are required to close by order of the Department of 6 Environmental Protection. Any use of such proceeds or interest 7 for purposes of landfill closure prior to July 1, 1993, is 8 ratified. Neither the proceeds nor any interest accrued 9 thereto shall be used for operational expenses of any 10 infrastructure, except that any county with a population of 11 less than 75,000 that is required to close a landfill by order 12 of the Department of Environmental Protection may use the 13 proceeds or any interest accrued thereto for long-term 14 maintenance costs associated with landfill closure. Counties, 15 as defined in s. 125.011(1), and charter counties may, in 16 addition, use the proceeds and any interest accrued thereto to 17 retire or service indebtedness incurred for bonds issued prior 18 to July 1, 1987, for infrastructure purposes, and for bonds 19 subsequently issued to refund such bonds. Any use of such 20 proceeds or interest for purposes of retiring or servicing 21 indebtedness incurred for such refunding bonds prior to July 22 1, 1999, is ratified. 23 2. The proceeds of the surtax where the surtax is 24 levied by a two-thirds vote of the governing body of the 25 county and any interest accrued thereto shall be expended by 26 the school district or within the county and municipalities 27 within the county for infrastructure located within the urban 28 service area that is identified in the local government 29 comprehensive plan of the county or municipality and is 30 identified in that local government's capital improvements 31 element adopted pursuant to s. 163.3177(3) or that is 3 11:44 AM 03/20/02 s0502.ca32.bb
SENATE AMENDMENT Bill No. CS for CS for CS for SB 502 Amendment No. ___ Barcode 343278 1 identified in the school district's educational facilities 2 plan adopted pursuant to s. 235.185. 3 3.2. For the purposes of this paragraph, 4 "infrastructure" means: 5 a. Any fixed capital expenditure or fixed capital 6 outlay associated with the construction, reconstruction, or 7 improvement of public facilities which have a life expectancy 8 of 5 or more years and any land acquisition, land improvement, 9 design, and engineering costs related thereto. 10 b. A fire department vehicle, an emergency medical 11 service vehicle, a sheriff's office vehicle, a police 12 department vehicle, or any other vehicle, and such equipment 13 necessary to outfit the vehicle for its official use or 14 equipment that has a life expectancy of at least 5 years. 15 4.3. Notwithstanding any other provision of this 16 subsection, a discretionary sales surtax imposed or extended 17 after the effective date of this act may provide for an amount 18 not to exceed 15 percent of the local option sales surtax 19 proceeds to be allocated for deposit to a trust fund within 20 the county's accounts created for the purpose of funding 21 economic development projects of a general public purpose 22 targeted to improve local economies, including the funding of 23 operational costs and incentives related to such economic 24 development. If applicable, the ballot statement must indicate 25 the intention to make an allocation under the authority of 26 this subparagraph. 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, a discretionary sales surtax at a rate that may 4 11:44 AM 03/20/02 s0502.ca32.bb
SENATE AMENDMENT Bill No. CS for CS for CS for SB 502 Amendment No. ___ Barcode 343278 1 not exceed 0.5 percent. 2 (b) The resolution shall include a statement that 3 provides a brief and general description of the school capital 4 outlay projects to be funded by the surtax. If applicable, the 5 resolution must state that the district school board has been 6 recognized by the State Board of Education as having a Florida 7 Frugal Schools Program. The statement shall conform to the 8 requirements of s. 101.161 and shall be placed on the ballot 9 by the governing body of the county. The following question 10 shall be placed on the ballot: 11 12 ....FOR THE ....CENTS TAX 13 ....AGAINST THE ....CENTS TAX 14 15 (c) As an alternative method of levying the 16 discretionary sales surtax, the district school board may 17 levy, pursuant to resolution adopted by a two-thirds vote of 18 the members of the school board, a discretionary sales surtax 19 at a rate not to exceed 0.5 percent when the following 20 conditions are met: 21 1. The district school board and local governments in 22 the county where the school district is located have adopted 23 an interlocal agreement and public educational facilities 24 element as required by chapter 163; 25 2. The district school board has adopted a district 26 educational facilities plan pursuant to s. 235.185; and 27 3. The district's use of surtax proceeds for new 28 construction must not exceed the cost-per-student criteria 29 established for the SIT Program in s. 235.216(2). 30 (d)(c) The resolution providing for the imposition of 31 the surtax shall set forth a plan for use of the surtax 5 11:44 AM 03/20/02 s0502.ca32.bb
SENATE AMENDMENT Bill No. CS for CS for CS for SB 502 Amendment No. ___ Barcode 343278 1 proceeds for fixed capital expenditures or fixed capital costs 2 associated with the construction, reconstruction, or 3 improvement of school facilities and campuses which have a 4 useful life expectancy of 5 or more years, and any land 5 acquisition, land improvement, design, and engineering costs 6 related thereto. Additionally, the plan shall include the 7 costs of retrofitting and providing for technology 8 implementation, including hardware and software, for the 9 various sites within the school district. Surtax revenues may 10 be used for the purpose of servicing bond indebtedness to 11 finance projects authorized by this subsection, and any 12 interest accrued thereto may be held in trust to finance such 13 projects. Neither the proceeds of the surtax nor any interest 14 accrued thereto shall be used for operational expenses. If the 15 district school board has been recognized by the State Board 16 of Education as having a Florida Frugal Schools Program, the 17 district's plan for use of the surtax proceeds must be 18 consistent with this subsection and with uses assured under 19 the Florida Frugal Schools Program. 20 (e)(d) Any school board imposing the surtax shall 21 implement a freeze on noncapital local school property taxes, 22 at the millage rate imposed in the year prior to the 23 implementation of the surtax, for a period of at least 3 years 24 from the date of imposition of the surtax. This provision 25 shall not apply to existing debt service or required state 26 taxes. 27 (f)(e) Surtax revenues collected by the Department of 28 Revenue pursuant to this subsection shall be distributed to 29 the school board imposing the surtax in accordance with law. 30 31 6 11:44 AM 03/20/02 s0502.ca32.bb
SENATE AMENDMENT Bill No. CS for CS for CS for SB 502 Amendment No. ___ Barcode 343278 1 ================ T I T L E A M E N D M E N T =============== 2 And the title is amended as follows: 3 On page 2, line 28 after the semicolon 4 5 insert: 6 amending s. 212.055, F.S.; providing for the 7 levy of the infrastructure sales surtax and the 8 school capital outlay surtax by a two-thirds 9 vote and requiring certain educational facility 10 planning prior to the levy of the school 11 capital outlay surtax; providing for the uses 12 of the surtax proceeds; 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 7 11:44 AM 03/20/02 s0502.ca32.bb