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.
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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
791-106-02
1 adequate employee health care coverage, and escalating
2 operating costs, NOW, THEREFORE,
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4 Be It Enacted by the Legislature of the State of Florida:
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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:
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5 ....FOR THE....CENTS TAX
6 ....AGAINST THE....CENTS TAX
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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.
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8 HOUSE SUMMARY
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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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