House Bill hb0681c1

    Florida House of Representatives - 2002              CS/HB 681

        By the Council for Smarter Government and Representative
    Davis





  1                      A bill to be entitled

  2         An act relating to consolidated governments;

  3         amending s. 175.041, F.S.; specifying

  4         application to certain consolidated

  5         governments; providing participation

  6         eligibility to certain consolidated

  7         governments; providing requirements;

  8         authorizing certain municipalities to adopt

  9         certain tax levying ordinances; providing for

10         distribution of tax revenues; amending s.

11         175.101, F.S.; including certain consolidated

12         governments under provisions authorizing

13         imposition of a state excise tax on property

14         insurance premiums covering certain property

15         for certain purposes; providing an effective

16         date.

17

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

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20         Section 1.  Subsection (3) of section 175.041, Florida

21  Statutes, is amended to read:

22         175.041  Firefighters' Pension Trust Fund created;

23  applicability of provisions.--For any municipality, special

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

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

26  under this chapter:

27         (3)  The provisions of this chapter shall apply only to

28  municipalities organized and established pursuant to the laws

29  of the state, to consolidated governments as described in s.

30  175.101, and to special fire control districts, and said

31  provisions shall not apply to the unincorporated areas of any

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    Florida House of Representatives - 2002              CS/HB 681

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  1  county or counties except with respect to special fire control

  2  districts that include unincorporated areas, nor shall the

  3  provisions hereof apply to any governmental entity whose

  4  firefighters are eligible to participate in the Florida

  5  Retirement System.  Special fire control districts that

  6  include, or consist exclusively of, unincorporated areas of

  7  one or more counties may levy and impose the tax and

  8  participate in the retirement programs enabled by this

  9  chapter. With regard to the distribution of premium taxes, a

10  single consolidated government that is made up of a former

11  county and one or more municipalities, consolidated pursuant

12  to the authority in s. 3 or s. 6(e), Art. VIII of the State

13  Constitution, shall also be eligible to participate under this

14  chapter.  The consolidated government shall notify the

15  division when it has entered into an interlocal agreement to

16  provide fire services to a municipality within its

17  boundaries.  The municipality shall be authorized to pass an

18  ordinance levying the tax as provided in s. 175.101.  Upon

19  being provided copies of the interlocal agreement and the

20  municipal levying ordinance, the division is authorized to

21  distribute any premium taxes reported for the municipality to

22  the consolidated government as long as the interlocal

23  agreement is in effect.

24         Section 2.  Section 175.101, Florida Statutes, is

25  amended to read:

26         175.101  State excise tax on property insurance

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

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

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

30  under this chapter:

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    Florida House of Representatives - 2002              CS/HB 681

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  1         (1)  Each municipality or special fire control district

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

  3  lawfully established firefighters' pension trust fund or

  4  municipal fund or special fire control district fund, by

  5  whatever name known, providing pension benefits to

  6  firefighters as provided under this chapter, may assess and

  7  impose on every insurance company, corporation, or other

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

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

10  insurance as shown by the records of the Department of

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

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

13  fire control districts, respectively, amounting to 1.85

14  percent of the gross amount of receipts of premiums from

15  policyholders on all premiums collected on property insurance

16  policies covering property within the corporate limits of such

17  municipalities or within the legally defined boundaries of

18  special fire control districts, respectively.  Whenever the

19  boundaries of a special fire control district that has

20  lawfully established a firefighters' pension trust fund

21  encompass a portion of the corporate territory of a

22  municipality that has also lawfully established a

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

24  receipts attributable to insurance policies covering property

25  situated both within the municipality and the special fire

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

27  The agent shall identify the fire service provider on the

28  property owner's application for insurance.  Remaining

29  revenues collected pursuant to this chapter shall be

30  distributed to the municipality or special fire control

31  district according to the location of the insured property.

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    Florida House of Representatives - 2002              CS/HB 681

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  1         (2)  In the case of multiple peril policies with a

  2  single premium for both the property and casualty coverages in

  3  such policies, 70 percent of such premium shall be used as the

  4  basis for the 1.85-percent tax.

  5         (3)  This excise tax shall be payable annually on March

  6  1 of each year after the passage of an ordinance, in the case

  7  of a municipality, or resolution, in the case of a special

  8  fire control district, assessing and imposing the tax

  9  authorized by this section.  Installments of taxes shall be

10  paid according to the provision of s. 624.5092(2)(a), (b), and

11  (c).

12

13  This section also applies to any municipality consisting of a

14  single consolidated government which is made up of a former

15  county and one or more municipalities, consolidated pursuant

16  to the authority in s. 3 or s. 6(e), Art. VIII of the State

17  Constitution, and to property insurance policies covering

18  property within the boundaries of the consolidated government,

19  regardless of whether the properties are located within one or

20  more separately incorporated areas within the consolidated

21  government, provided the properties are being provided fire

22  protection services by the consolidated government.

23         Section 3.  This act shall take effect upon becoming a

24  law.

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