HB 0499 2003
1	A bill to be entitled
2	An act relating to district school taxation; amending s.
3	206.41, F.S.; providing that the fuel sales tax returned
4	to school districts may be used to fund transportation-
5	related expenses; deleting a priority for use of funds;
6	amending s. 206.625, F.S.; providing that the county fuel
7	tax returned to school districts may be used to fund
8	transportation-related expenses; amending s. 1011.71,
9	F.S.; authorizing certain expenditures from district
10	school taxes for capital improvement; placing restrictions
11	on the use of tax revenues by school districts that fail
12	to meet constitutional class size requirements in 2010;
13	amending s. 1011.73, F.S.; correcting a cross reference;
14	providing an effective date.
15
16	Be It Enacted by the Legislature of the State of Florida:
17
18	Section 1. Paragraph (e) of subsection (4) of section
19	206.41, Florida Statutes, is amended to read:
20	206.41 State taxes imposed on motor fuel.--
21	(4)
22	(e)1. The portion of the tax imposed by paragraph (1)(g)
23	which results from the collection of such tax paid by a school
24	district or a private contractor operating school buses for a
25	school district or by a nonpublic school on motor fuel or diesel
26	fuel for use in a motor vehicle operated by such district,
27	private contractor, or nonpublic school shall be returned to the
28	governing body of such school district or to such nonpublic
29	school. A school district, when licensed as a local government
30	user, shall be entitled to take a credit on the monthly diesel
31	fuel tax return not to exceed the tax imposed under paragraphs
32	(1)(b) and (g) on those gallons which would otherwise be
33	eligible for refund.
34	2. Funds returned to school districts shall be used to
35	fund transportation-related expenses orconstruction,
36	reconstruction, and maintenance of roads and streets within the
37	school district required as a result of the construction of new
38	schools or the renovation of existing schools. The school board
39	shall select the projects to be funded; however, the first
40	priority shall be given to projects required as the result of
41	the construction of new schools, unless a waiver is granted by
42	the affected county or municipal government. Funds returned to
43	nonpublic schools shall be used for transportation-related
44	purposes.
45	Section 2. Subsection (2) of section 206.625, Florida
46	Statutes, is amended to read:
47	206.625 Return of tax to municipalities, counties, and
48	school districts.--
49	(2) Those portions of the county fuel tax imposed by s.
50	206.41(1)(b) which result from the collection of such tax paid
51	by a school district, or by a private contractor operating
52	school buses for a school district, on motor fuel for use in a
53	motor vehicle operated by such district or private contractor
54	shall be returned to the governing body of each such school
55	district according to the administrative procedures in s. 206.41
56	to be used to fund transportation-related expenses or
57	construction, reconstruction, and maintenance of roads and
58	streets within the school district required as a result of new
59	school construction or renovation of existing schools. The
60	school board shall select the projects to be funded; however,
61	first priority shall be given to projects required as the result
62	of new school construction, unless a waiver is granted by the
63	affected county or municipal government.
64	Section 3. Subsections (2), (5), and (6) of section
65	1011.71, Florida Statutes, are amended to read:
66	1011.71 District school tax.--
67	(2) In addition to the maximum millage levy as provided in
68	subsection (1), each school board may levy not more than 2 mills
69	against the taxable value for school purposes to fund:
70	(a) New construction and remodeling projects, as set forth
71	in s. 1013.64(3)(b) and (6)(b) and included in the district's
72	educational plant survey pursuant to s. 1013.31, without regard
73	to prioritization, sites and site improvement or expansion to
74	new sites, existing sites, auxiliary facilities, athletic
75	facilities, or ancillary facilities.
76	(b) Maintenance, renovation, and repair of existing school
77	plants or of leased facilities to correct deficiencies pursuant
78	to s. 1013.15(2).
79	(c) The purchase, lease-purchase, or lease of school
80	buses; drivers' education vehicles; motor vehicles used for the
81	maintenance or operation of plants and equipment; security
82	vehicles; or vehicles used in storing or distributing materials
83	and equipment.
84	(d) The purchase, lease-purchase, or lease of new and
85	replacement equipment.
86	(e) Payments for educational facilities and sites due
87	under a lease-purchase agreement entered into by a district
88	school board pursuant to s. 1003.02(1)(f) or s. 1013.15(2), not
89	exceeding, in the aggregate, an amount equal to three-fourths of
90	the proceeds from the millage levied by a district school board
91	pursuant to this subsection.
92	(f) Payment of loans approved pursuant to ss. 1011.14 and
93	1011.15.
94	(g) Payment of costs directly related to complying with
95	state and federal environmental statutes, rules, and regulations
96	governing school facilities, as well as the cost of property and
97	casualty insurance.
98	(h) Payment of costs of leasing relocatable educational
99	facilities, of renting or leasing educational facilities and
100	sites pursuant to s. 1013.15(2), or of renting or leasing
101	buildings or space within existing buildings pursuant to s.
102	1013.15(4).
103	(i) Rental or lease of existing buildings, or space within
104	existing buildings, originally constructed or used for purposes
105	other than education, for conversion to use as educational
106	facilities.
107	(j) Payment for collections for new or expanded libraries
108	or media centers.
109	(k) Servicing of payments related to certificates of
110	participation issued prior to July 1, 2003. Costs associated
111	with the lease-purchase of equipment, educational plants, and
112	school buses may include the issuance of certificates of
113	participation on or after July 1, 2003, and the servicing of
114	payments related to certificates so issued.
115
116	Violations of these expenditure provisions shall result in an
117	equal dollar reduction in the Florida Education Finance Program
118	(FEFP) funds for the violating district in the fiscal year
119	following the audit citation. Notwithstanding any other
120	provision of this subsection, the expenditure restrictions do
121	not apply to any school district that certifies to the
122	Commissioner of Education that all of the district's
123	instructional space needs for the next 5 years can be met from
124	capital outlay sources that the district reasonably expects to
125	receive during the next 5 years or from alternative scheduling
126	or construction, leasing, rezoning, or technological
127	methodologies that exhibit sound management. Effective July 1,
128	2010, school districts that fail to meet the class size
129	requirements of s. 1, Art. IX of the State Constitution may only
130	use district school tax revenues to fund the costs of
131	construction, renovation, remodeling, maintenance, and repair of
132	educational plants; for the purchase, lease, or lease-purchase
133	of equipment, educational plants, and construction materials
134	directly related to the delivery of student instruction; or for
135	the rental or lease of existing buildings, or space within
136	existing buildings, originally constructed or used for purposes
137	other than education, for conversion to use as educational
138	facilities.
139	(5)(a) It is the intent of the Legislature that, by July
140	1, 2003, revenue generated by the millage levy authorized by
141	subsection (2) should be used only for the costs of
142	construction, renovation, remodeling, maintenance, and repair of
143	the educational plant; for the purchase, lease, or lease-
144	purchase of equipment, educational plants, and construction
145	materials directly related to the delivery of student
146	instruction; for the rental or lease of existing buildings, or
147	space within existing buildings, originally constructed or used
148	for purposes other than education, for conversion to use as
149	educational facilities; for the opening day collection for the
150	library media center of a new school; for the purchase, lease-
151	purchase, or lease of school buses; and for servicing of
152	payments related to certificates of participation issued for any
153	purpose prior to the effective date of this act. Costs
154	associated with the lease-purchase of equipment, educational
155	plants, and school buses may include the issuance of
156	certificates of participation on or after the effective date of
157	this act and the servicing of payments related to certificates
158	so issued. For purposes of this section, "maintenance and
159	repair" is defined in s. 1013.01.
160	(b) For purposes not delineated in paragraph (a) for which
161	proceeds received from millage levied under subsection (2) may
162	be legally expended, a district school board may spend no more
163	than the following percentages of the amount the district spent
164	for these purposes in fiscal year 1995-1996:
165	1. In fiscal year 2000-2001, 40 percent.
166	2. In fiscal year 2001-2002, 25 percent.
167	3. In fiscal year 2002-2003, 10 percent.
168	(c) Beginning July 1, 2003, revenue generated by the
169	millage levy authorized by subsection (2) must be used only for
170	the purposes delineated in paragraph (a).
171	(d) Notwithstanding any other provision of this
172	subsection, if through its adopted educational facilities plan a
173	district has clearly identified the need for an ancillary plant,
174	has provided opportunity for public input as to the relative
175	value of the ancillary plant versus an educational plant, and
176	has obtained public approval, the district may use revenue
177	generated by the millage levy authorized by subsection (2) for
178	the acquisition, construction, renovation, remodeling,
179	maintenance, or repair of an ancillary plant.
180
181	A district that violates these expenditure restrictions shall
182	have an equal dollar reduction in funds appropriated to the
183	district under s. 1011.62 in the fiscal year following the audit
184	citation. The expenditure restrictions do not apply to any
185	school district that certifies to the Commissioner of Education
186	that all of the district's instructional space needs for the
187	next 5 years can be met from capital outlay sources that the
188	district reasonably expects to receive during the next 5 years
189	or from alternative scheduling or construction, leasing,
190	rezoning, or technological methodologies that exhibit sound
191	management.
192	(5)(6)In addition to the maximum millage levied under
193	this section and the General Appropriations Act, a school
194	district may levy, by local referendum or in a general election,
195	additional millage for school operational purposes up to an
196	amount that, when combined with nonvoted millage levied under
197	this section, does not exceed the 10-mill limit established in
198	s. 9(b), Art. VII of the State Constitution. Any such levy shall
199	be for a maximum of 4 years and shall be counted as part of the
200	10-mill limit established in s. 9(b), Art. VII of the State
201	Constitution. Millage elections conducted under the authority
202	granted pursuant to this section are subject to s. 1011.73.
203	Funds generated by such additional millage do not become a part
204	of the calculation of the Florida Education Finance Program
205	total potential funds in 2001-2002 or any subsequent year and
206	must not be incorporated in the calculation of any hold-harmless
207	or other component of the Florida Education Finance Program
208	formula in any year. If an increase in required local effort,
209	when added to existing millage levied under the 10-mill limit,
210	would result in a combined millage in excess of the 10-mill
211	limit, any millage levied pursuant to this subsection shall be
212	considered to be required local effort to the extent that the
213	district millage would otherwise exceed the 10-mill limit.
214	Section 4. Subsection (2) of section 1011.73, Florida
215	Statutes, is amended to read:
216	1011.73 District millage elections.--
217	(2) MILLAGE AUTHORIZED NOT TO EXCEED 4 YEARS.--The
218	district school board, pursuant to resolution adopted at a
219	regular meeting, shall direct the county commissioners to call
220	an election at which the electors within the school district may
221	approve an ad valorem tax millage as authorized under s.
222	1011.71(5)(6). Such election may be held at any time, except
223	that not more than one such election shall be held during any
224	12-month period. Any millage so authorized shall be levied for a
225	period not in excess of 4 years or until changed by another
226	millage election, whichever is earlier. If any such election is
227	invalidated by a court of competent jurisdiction, such
228	invalidated election shall be considered not to have been held.
229	Section 5. This act shall take effect July 1, 2003.