House Bill hb0099

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    Florida House of Representatives - 2002                  HB 99

        By Representative Richardson






  1                      A bill to be entitled

  2         An act relating to tax on sales, use, and other

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

  4         authorizing district school boards to levy a

  5         discretionary public school surtax; requiring a

  6         referendum; providing for use of the proceeds;

  7         providing an effective date.

  8

  9         WHEREAS, the Legislature recognizes that caring and

10  qualified public school teachers play a critical role in

11  preparing children and young adults for success in higher

12  education and in the workplace, and

13         WHEREAS, the Legislature further recognizes that

14  Florida's average teacher salary is $5,000 below the national

15  average, and that teacher salaries in the state are not

16  sufficient to recruit and retain the caring and qualified

17  teachers we need, and

18         WHEREAS, the Legislature recognizes that the cost of

19  providing teachers with medical care and prescription drug

20  coverage has risen dramatically, forcing school districts to

21  increase contributions to health insurance in lieu of

22  increasing teacher salaries, and

23         WHEREAS, the Legislature recognizes that school

24  districts have many localized needs, such as escalating

25  operating costs for utilities and transportation, class size

26  reduction, and teacher development, which are straining

27  already tight district budgets, and

28         WHEREAS, it is the intent of the Legislature to assist

29  school districts by authorizing an optional local surtax to

30  provide funding for more competitive teacher salaries,

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    Florida House of Representatives - 2002                  HB 99

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  1  adequate employee health care coverage, and escalating

  2  operating costs, NOW, THEREFORE,

  3

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

  5

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

  7  Florida Statutes, to read:

  8         212.055  Discretionary sales surtaxes; legislative

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

10  legislative intent that any authorization for imposition of a

11  discretionary sales surtax shall be published in the Florida

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

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

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

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

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

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

18  be expended; and such other requirements as the Legislature

19  may provide.  Taxable transactions and administrative

20  procedures shall be as provided in s. 212.054.

21         (8)  PUBLIC SCHOOL SURTAX.--

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

23  to resolution conditioned to take effect only upon approval by

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

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

26  not exceed 0.5 percent.

27         (b)  The resolution shall include a statement that the

28  funds collected shall be used to improve teacher compensation,

29  provide teachers with health care benefits, and provide

30  additional flexible funding for the operation and maintenance

31  of public schools within the district. The statement shall

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    Florida House of Representatives - 2002                  HB 99

    791-106-02






  1  conform to the requirements of s. 101.161 and shall be placed

  2  on the ballot by the governing body of the county. The

  3  following questions shall be placed on the ballot:

  4

  5                     ....FOR THE....CENTS TAX

  6                   ....AGAINST THE....CENTS TAX

  7

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

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

10  in the following manner:

11         1.  Sixty percent shall be allocated for increases in

12  instructional personnel salaries and related employee benefits

13  for health insurance and prescription drug programs. For

14  purposes of this subsection, "instructional personnel"

15  includes classroom teachers, pupil personnel service

16  providers, librarians/media specialists, other instructional

17  staff, and instructional paraprofessionals as defined in s.

18  228.041 who are employed in the public school system. Any

19  classroom teacher or adjunct educator who is not state

20  certified pursuant to s. 231.17 is not eligible to receive

21  proceeds from this surtax.

22         2.  Forty percent shall be allocated for the

23  maintenance and operation of schools within the school

24  district, exclusive of administrative salaries.

25         (d)  The funds distributed pursuant to this subsection

26  are in addition to any other appropriation, transfer, or other

27  allocation of public or private funds from any other source

28  and shall not supplant, replace, or cause a reduction in other

29  school district funding sources.

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    Florida House of Representatives - 2002                  HB 99

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  1         (e)  Surtax revenues collected by the Department of

  2  Revenue pursuant to this subsection shall be distributed to

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

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

  5  law.

  6

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  8                          HOUSE SUMMARY

  9
      Authorizes school districts to levy a discretionary
10    public school sales surtax of up to 0.5 percent by
      resolution approved at a referendum. Authorizes use of
11    the proceeds to improve teacher compensation, provide
      teachers with health care benefits, and provide
12    additional flexible funding for the operation and
      maintenance of public schools within the district.
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