House Bill hb0657

    Florida House of Representatives - 2002                 HB 657

        By Representative Clarke






  1                      A bill to be entitled

  2         An act relating to education funding; amending

  3         s. 212.055, F.S.; providing for a discretionary

  4         sales surtax imposed by resolution of a school

  5         board for school operations or school capital

  6         outlay; specifying approval by referendum;

  7         providing resolution requirements; providing

  8         for distribution of surtax revenues; limiting

  9         the time of imposition; providing an effective

10         date.

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

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14         Section 1.  Subsection (8) is added to section 212.055,

15  Florida Statutes, to read:

16         212.055  Discretionary sales surtaxes; legislative

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

18  legislative intent that any authorization for imposition of a

19  discretionary sales surtax shall be published in the Florida

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

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

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

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

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

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

26  be expended; and such other requirements as the Legislature

27  may provide.  Taxable transactions and administrative

28  procedures shall be as provided in s. 212.054.

29         (8)  SCHOOL SURTAX.--

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

31  to resolution conditioned to take effect only upon approval by

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    Florida House of Representatives - 2002                 HB 657

    758-113A-02






  1  a majority vote of the electors of the county voting in a

  2  referendum, a discretionary sales surtax at a rate that may

  3  not exceed 1 percent.

  4         (b)  The resolution shall include a statement that

  5  provides a brief and general description of the school

  6  operations or school capital outlay projects to be funded by

  7  the surtax. The statement shall conform to the requirements of

  8  s. 101.161 and shall be placed on the ballot by the governing

  9  body of the county. The following question shall be placed on

10  the ballot:

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12         FOR THE       CENTS TAX

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14     AGAINST THE       CENTS TAX

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

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

18  for school operations or for school capital outlay project

19  costs.

20         (d)  Surtax revenues collected by the Department of

21  Revenue pursuant to this subsection shall be distributed to

22  the school board imposing the surtax in accordance with law.

23         (e)  A surtax imposed under this subsection shall not

24  be levied for more than 8 years.

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

26  law.

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    Florida House of Representatives - 2002                 HB 657

    758-113A-02






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  2                          HOUSE SUMMARY

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      Provides for a discretionary sales surtax to be imposed
  4    by resolution of a school board, subject to referendum,
      for school operations or school capital outlay. Limits
  5    levy of the surtax to 8 years. See bill for details.

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