Senate Bill sb0924

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    Florida Senate - 2003        (NP)                       SB 924

    By Senator Clary





    4-543-03

  1                      A bill to be entitled

  2         An act relating to trust funds; terminating

  3         specified trust funds within the Department of

  4         Management Services and the Department of

  5         Revenue; providing for disposition of balances

  6         in and revenues of such trust funds; declaring

  7         the findings of the Legislature that specified

  8         trust funds within the Department of

  9         Environmental Protection, the Department of

10         Management Services, and the Department of

11         Revenue are exempt from the termination

12         requirements of s. 19(f), Art. III of the State

13         Constitution; repealing ss. 122.351 and 650.06,

14         F.S., relating to funding by local agencies and

15         the Social Security Contribution Trust Fund;

16         amending ss. 121.011, 121.031, 121.141, 122.26,

17         122.27, 122.30, 122.35, 650.04, and 650.05,

18         F.S., to conform; providing for payment of

19         certain social security contributions to the

20         Internal Revenue Service rather than the Social

21         Security Contribution Trust Fund; repealing s.

22         110.151(7), F.S., relating to the State

23         Employee Child Care Revolving Trust Fund;

24         providing an effective date.

25  

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

27  

28         Section 1.  (1)  The following trust funds within the

29  following departments are terminated:

30         (a)  Within the Department of Management Services:

31  

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 1         1.  The Social Security Contribution Trust Fund, FLAIR

 2  number 72-2-638.

 3         2.  The State Employee Child Care Revolving Trust Fund,

 4  FLAIR number 72-2-670.

 5         (b)  Within the Department of Revenue, the Drug

 6  Enforcement Trust Fund, FLAIR number 73-2-171.

 7         (2)  Unless otherwise provided, all current balances

 8  remaining in, and all revenues of, the trust funds terminated

 9  by this act shall be transferred to the General Revenue Fund.

10         (3)  For each trust fund terminated by this act, the

11  agency that administers the trust fund shall pay any

12  outstanding debts and obligations of the terminated fund as

13  soon as practicable, and the Chief Financial Officer shall

14  close out and remove the terminated fund from the various

15  state accounting systems using generally accepted accounting

16  principles concerning warrants outstanding, assets, and

17  liabilities.

18         Section 2.  The Legislature finds that the following

19  trust funds are exempt from termination pursuant to Section

20  19(f), Article III of the State Constitution:

21         (1)  Within the Department of Environmental Protection:

22         (a)  The Florida Preservation 2000 Trust Fund, FLAIR

23  number 37-2-332.

24         (b)  The Florida Forever Trust Fund, FLAIR number

25  37-2-348.

26         (c)  The Land Acquisition Trust Fund, FLAIR number

27  37-2-423.

28         (d)  The Project Construction Trust Fund, FLAIR number

29  37-2-549.

30         (2)  Within the Department of Management Services:

31  

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 1         (a)  The Florida Retirement System Trust Fund, FLAIR

 2  number 72-2-309.

 3         (b)  The Florida Facilities Pool Clearing Trust Fund,

 4  FLAIR number 72-2-313.

 5         (c)  The Florida Retirement System Preservation of

 6  Benefits Plan Trust Fund, FLAIR number 72-2-345.

 7         (d)  The Institute of Food and Agricultural Sciences

 8  Supplemental Retirement Trust Fund, FLAIR number 72-2-379.

 9         (e)  The Senior Management Service Optional Annuity

10  Program Trust Fund, FLAIR number 72-2-515.

11         (f)  The Optional Retirement Program Trust Fund, FLAIR

12  number 72-2-517.

13         (g)  The Police and Firefighters' Premium Tax Trust

14  Fund, FLAIR number 72-2-532.

15         (h)  The State Employees Life Insurance Trust Fund,

16  FLAIR number 72-2-667.

17         (i)  The State Employees Health Insurance Trust Fund,

18  FLAIR number 72-2-668.

19         (j)  The State Employees Disability Insurance Trust

20  Fund, FLAIR number 72-2-671.

21         (k)  The State Employees Savings Bonds Trust Fund,

22  FLAIR number 72-2-674.

23         (l)  The Florida Retirement System Contributions

24  Clearing Trust Fund, FLAIR number ##-#- ###.

25         (3)  Within the Department of Revenue:

26         (a)  The Additional Court Costs Clearing Trust Fund,

27  FLAIR number 73-2-013.

28         (b)  The Apalachicola Bay Oyster Surcharge Clearing

29  Trust Fund, FLAIR number 73-2-028.

30         (c)  The Child Support Clearing Trust Fund, FLAIR

31  number 73-2-081.

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 1         (d)  The Convention Development Tax Clearing Trust

 2  Fund, FLAIR number 73-2-132.

 3         (e)  The Revenue Sharing Trust Fund for Counties, FLAIR

 4  number 73-2-144.

 5         (f)  The Documentary Stamp Tax Clearing Trust Fund,

 6  FLAIR number 73-2-166.

 7         (g)  The Revenue-Fuel Tax Refund Payments Trust Fund,

 8  FLAIR number 73-2-317.

 9         (h)  The Fuel Tax Collection Trust Fund, FLAIR number

10  73-2-319.

11         (i)  The Local Option Fuel Tax Trust Fund, FLAIR number

12  73-2-448.

13         (j)  The Local Alternative Fuel User Fee Clearing Trust

14  Fund, FLAIR number 73-2-449.

15         (k)  Local Government Half-cent Sales Tax Clearing

16  Trust Fund, FLAIR number 73-2-455.

17         (l)  The Discretionary Sales Surtax Clearing Trust

18  Fund, FLAIR number 73-2-459.

19         (m)  The Local Option Tourist Development Trust Fund,

20  FLAIR number 73-2-460.

21         (n)  The Mail Order Sales Tax Clearing Trust Fund,

22  FLAIR number 73-2-465.

23         (o)  The Motor Vehicle Warranty Trust Fund, FLAIR

24  number 73-2-492.

25         (p)  The Municipal Financial Assistance Trust Fund,

26  FLAIR number 73-2-493.

27         (q)  The Motor Vehicle Rental Surcharge Clearing Trust

28  Fund, FLAIR number 73-2-494.

29         (r)  The Revenue Sharing Trust Fund for Municipalities,

30  FLAIR number 73-2-501.

31  

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 1         (s)  The Oil and Gas Tax Trust Fund, FLAIR number

 2  73-2-508.

 3         (t)  The Pollutant Tax Clearing Trust Fund, FLAIR

 4  number 73-2-544.

 5         (u)  The Railroad and Private Car Tax Collection

 6  Clearing Trust Fund, FLAIR number 73-2-571.

 7         (v)  The Sales Tax Security Deposit Trust Fund, FLAIR

 8  number 73-2-607.

 9         (w)  The Secondhand Dealer and Secondary Metals

10  Recycler Clearing Trust Fund, FLAIR number 73-2-617.

11         (x)  The State Alternative Fuel User Fee Clearing Trust

12  Fund, FLAIR number 73-2-618.

13         (y)  The Highway Safety-Admin. Div. Security Deposits

14  Trust Fund, FLAIR number 73-2-625.

15         (z)  The Severance Tax Solid Mineral Trust Fund, FLAIR

16  number 73-2-636.

17         (aa)  The Solid Waste Management Clearing Trust Fund,

18  FLAIR number 73-2-645.

19         (bb)  The Local Communications Services Tax Clearing

20  Trust Fund, FLAIR number 73-2-662.

21         (cc)  The Department of Revenue Premium Tax Clearing

22  Trust Fund, FLAIR number 73-2-733.

23         (dd)  The Ninth-cent Fuel Tax Trust Fund, FLAIR number

24  73-2-777.

25         Section 3.  Sections 122.351 and 650.06, Florida

26  Statutes, are repealed.

27         Section 4.  Paragraph (e) of subsection (3) of section

28  121.011, Florida Statutes, is amended to read:

29         121.011  Florida Retirement System.--

30         (3)  PRESERVATION OF RIGHTS.--

31  

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 1         (e)  Any member of the Florida Retirement System or any

 2  member of an existing system under this chapter on July 1,

 3  1975, who is not retired and who is, has been, or shall be,

 4  suspended and reinstated without compensation shall receive

 5  retirement service credit for the period of time from the date

 6  of suspension to the date of reinstatement, provided:

 7         1.  The creditable service claimed for the period of

 8  suspension does not exceed 24 months;

 9         2.  The member returns to active employment and remains

10  on the employer's payroll for at least 1 calendar month; and

11         3.  The member pays into the Retirement System Trust

12  Fund the total required employer contributions plus the total

13  employee contributions, if applicable, based on the member's

14  monthly compensation in effect for the pay period immediately

15  preceding the period of suspension, prorated for the said

16  period of suspension, plus interest thereon at a rate of 4

17  percent per annum compounded annually until July 1, 1975, and

18  6.5 percent interest thereafter until paid.  If permitted by

19  federal law, the member may pay to the Internal Revenue

20  Service into the Social Security Trust Fund the total cost, if

21  any, of providing social security coverage for the period of

22  suspension if any social security payments have been made by

23  the employer for the benefit of the member during such period.

24  Should there be any conflict as to payment for social security

25  coverage, the payment for retirement service credit shall be

26  made and retirement service credit granted regardless of such

27  conflict.

28         Section 5.  Subsection (1) of section 121.031, Florida

29  Statutes, is amended to read:

30         121.031  Administration of system; appropriation;

31  oaths; actuarial studies; public records.--

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 1         (1)  The Department of Management Services has the

 2  authority to adopt rules pursuant to ss. 120.536(1) and 120.54

 3  to implement the provisions of law conferring duties upon the

 4  department and to adopt rules as are necessary for the

 5  effective and efficient administration of this system. The

 6  funds to pay the expenses for administration of the system are

 7  hereby appropriated from the interest earned on investments

 8  made for the Retirement System Trust Fund and social security

 9  trust funds and the assessments allowed under chapter 650.

10         Section 6.  Subsection (1) of section 121.141, Florida

11  Statutes, is amended to read:

12         121.141  Appropriation.--

13         (1)  There is hereby annually appropriated from the

14  System Trust Fund or the Social Security Trust Fund a

15  sufficient amount to make such payments as are provided in

16  part I of this chapter.

17         Section 7.  Section 122.26, Florida Statutes, is

18  amended to read:

19         122.26  Funds.--There shall be paid into the State and

20  County Officers and Employees' Retirement Trust Fund, provided

21  in former  s. 122.17, contributions by members of division B

22  for benefits payable to members under this system, and all

23  amounts appropriated for such purpose by the state.  There is

24  hereby created in the State Treasury a fund to be known as the

25  Social Security Contribution Trust Fund, into which shall be

26  deposited contributions required of members for social

27  security coverage, and such amounts as may be appropriated by

28  the state for that purpose.

29         Section 8.  Subsection (2) of section 122.27, Florida

30  Statutes, is amended to read:

31  

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 1         122.27  Contributions.--From and after the date of the

 2  execution of the agreement, the officer or board paying the

 3  salary of a member of division B shall withhold the following

 4  from such salary:

 5         (2)  The percentage of such salary, which shall

 6  constitute the contribution of the member required for social

 7  security coverage as now or hereafter fixed by relevant

 8  federal statutes.  The officer or board so withholding such

 9  percentage of salary shall submit deposit the same without

10  delay to the Internal Revenue Fund as directed by the Social

11  Security Administration in the Social Security Contribution

12  Trust Fund.

13         Section 9.  Section 122.30, Florida Statutes, is

14  amended to read:

15         122.30  Appropriations.--

16         (1)  There is hereby annually appropriated from the

17  intangible tax fund of the state to the department as the

18  state agency designated in chapter 650, a sum not to exceed

19  $10,000 to defray the expenses of such agency in connection

20  with its continuing duties in relation to the social security

21  coverage provided by this law.

22         (2)  If under the agreement social security coverage is

23  retroactively applicable to members of division B, there is

24  appropriated out of the State and County Officers and

25  Employees' Retirement Trust Fund and into the Social Security

26  Contribution Trust Fund the amount required by applicable

27  federal laws and regulations to be paid with respect to

28  periods prior to date of execution of the agreement.

29         (1)(3)  There is appropriated a sufficient amount out

30  of the State and County Officers and Employees' Retirement

31  

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 1  Trust Fund to the administrator to make payments to members of

 2  division B as provided by law.

 3         (4)  There is appropriated out of the Social Security

 4  Contribution Trust Fund for payment into the contribution fund

 5  established by  s. 650.06, from time to time, such amounts as

 6  may be required for the social security coverage of the

 7  members of division B.

 8         (2)(5)  In addition to amounts appropriated by other

 9  provisions of this chapter or other laws to defray the cost of

10  administration of this system, there is hereby appropriated

11  out of the Intangible Tax Fund of the state for use of the

12  department in its administration of the two divisions of this

13  system, the sum of $100,000, or so much thereof as may be

14  required for that purpose.

15         (6)  If in any fiscal year the amounts provided in this

16  chapter to be paid into the State and County Officers and

17  Employees' Retirement Trust Fund by the state for members in

18  divisions A and B of this system, and the amount required to

19  be paid by the state into the Social Security Contribution

20  Trust Fund for the members in division B of this system, as

21  herein provided, shall exceed the amount available for such

22  purposes in the Intangible Tax Fund, until the date of

23  adjournment of the first session of the Legislature subsequent

24  to the occurring of such deficiency, there is appropriated

25  from the General Revenue Fund of the state and payable into

26  the State and County Officers and Employees' Retirement Trust

27  Fund and the Social Security Contribution Trust Fund, or

28  either of said latter funds, an amount equal to such

29  deficiency.

30         (7)  There is hereby appropriated out of the State and

31  County Officers and Employees' Retirement Trust Fund and into

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 1  the Social Security Contribution Trust Fund the amount

 2  required by applicable federal laws and regulations to be paid

 3  with respect to 1956, 1957, 1958, and 1959 social security

 4  coverage of the members of this system who transfer from

 5  division A to division B thereof between July 1, 1959, and

 6  December 1, 1959, and of the deemed members of this system who

 7  became contributing members after December 31, 1957, and who,

 8  by December 1, 1959, qualify for retroactive social security

 9  coverage.

10         (8)  There is hereby appropriated out of the State and

11  County Officers and Employees' Retirement Trust Fund and into

12  the Social Security Contribution Trust Fund the amount

13  required by federal laws and regulations with respect to

14  social security coverage for years after 1955 of the members

15  of this system who transfer from division A to division B in

16  accordance with s. 122.24(3)(c) and qualify for retroactive

17  social security coverage.

18         Section 10.  Section 122.35, Florida Statutes, is

19  amended to read:

20         122.35  Funding.--

21         (1)  Commencing July 1, 1967, for all state agencies

22  and commencing October 1, 1967, for all other agencies with

23  employees who are members under this chapter, former ss.

24  122.17 and 122.30(4) shall be of no further force and effect

25  and each officer or board paying salaries to members and

26  withholding contributions required of members under this

27  chapter for purposes of providing retirement benefits and

28  social security benefits to or on behalf of such members,

29  shall budget, set aside and pay over to account B of the

30  intangible tax trust fund, herein created, matching payments

31  in the following specified amounts:

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 1         (a)1.  An amount equal to the amount of member

 2  contributions paid to the State and County Officers and

 3  Employees' Retirement Trust Fund as specified in ss. 122.03

 4  and 122.27 but excluding any additional contributions required

 5  of high hazard members under s. 122.34; and

 6         2.  Commencing January 1, 1993, an additional amount

 7  equal to 3.99 percent of each installment of salary to

 8  members; and

 9         (b)  An amount equal to the amount of member social

10  security contributions withheld, to be paid to the Internal

11  Revenue Service Social Security Contribution Trust Fund as

12  specified in s. 122.27.

13         (2)  The monthly payments required by subsection (1)

14  shall be payable within 10 days after the first day of each

15  calendar month after July 1, 1967, for all state agencies and

16  October 1, 1967, for all other agencies. The state funds

17  required to be paid hereunder shall be provided and paid from

18  the sources as set forth in subsection subsections (3) and

19  (4).

20         (3)  The appropriations provided each state agency each

21  fiscal year shall include sufficient amounts to pay the

22  matching contributions for social security and retirement as

23  required by this section and the matching contributions for

24  retirement required of state agencies under s. 238.11(1)(a).

25  No state agency, whether its funds are provided by state

26  appropriation or not, shall employ any person or maintain any

27  person on its payroll unless it has allotted for such person

28  sufficient funds to meet these required payments.

29         (4)  Effective December 1, 1970, officer and employee

30  contributions and employer matching contributions required by

31  division A and division B of this chapter shall be paid as

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 1  required in accordance with s. 121.061 and procedures

 2  established therefor.

 3         (5)  Effective January 1987, social security

 4  contributions withheld on behalf of a member of division B of

 5  this chapter and employer matching social security

 6  contributions paid on behalf of such member shall be submitted

 7  to the Internal Revenue Service as required by the Social

 8  Security Administration.

 9         (4)  Effective October 1, 1967, the proceeds of the

10  intangible tax collections of the state remaining after the

11  payment of administrative expenses, commissions which are

12  applicable, and other costs incident to its collection shall

13  be set aside into an account designated as account B of the

14  Intangible Tax Trust Fund, which account shall also receive

15  all of the matching payments for retirement and social

16  security remitted by each officer or board as provided in

17  subsection (1).  The amounts received and deposited into

18  account B of the Intangible Tax Trust Fund are appropriated

19  and shall be used for the following purposes and paid out on

20  the priority basis as shown below:

21         (a)  First, from the funds accumulated in account B

22  there shall be transferred:

23         1.  To the Social Security Contribution Trust Fund, an

24  amount equal to the social security contributions remitted by

25  each officer or board to said fund as specified in s. 122.27.

26         2.  To the State and County Officers and Employees'

27  Retirement Fund, an amount equal to the retirement

28  contributions withheld from the salaries of members and

29  remitted by each officer or board to said fund as required by

30  ss. 122.03 and 122.27, but excluding any additional

31  contributions required of high hazard members under s. 122.34;

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 1  provided, however, that during the 1967-1969 biennium the

 2  amount transferred to said account shall not exceed the total

 3  amount received in account B from the various state and county

 4  agencies for retirement matching purposes.

 5         (b)  After the retirement and social security

 6  contributions of all members have been matched as provided in

 7  paragraph (a), the balance remaining in account B of the

 8  Intangible Tax Trust Fund shall be distributed as follows:

 9         1.  Each county shall receive each fiscal year ending

10  June 30 an allocation in an amount equal to 55 percent of the

11  total net intangible taxes collected and remitted to the

12  Department of Revenue by the tax collector of the county

13  during the prior fiscal year.

14         a.  Commencing October 1, 1967, and every October 1

15  thereafter and continuing on the first day of each subsequent

16  month through June 30 of each fiscal year each board of county

17  commissions of the several counties of the state shall receive

18  an allocation from account B of the Intangible Tax Trust Fund.

19  This allocation shall not include the school boards of the

20  several counties of the state.  The amount of said monthly

21  allocation shall be equal to the average amount required to be

22  matched by the Intangible Tax Trust Fund for the corresponding

23  months during the 1966-1967 fiscal year as computed by the

24  Comptroller, or one-twelfth of the Comptroller's estimate of

25  the county's allocation, whichever is smaller, and an

26  adjustment to reconcile the monthly allocations with the

27  actual amount to be received pursuant to this subparagraph,

28  shall be made not later than 60 days after the end of the

29  fiscal year.

30         b.  Each county, county agency and school board shall

31  pay all matching cost for retirement and social security as

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 1  required by this act and s. 238.11(1), notwithstanding the

 2  provisions of any other law.

 3         2.  The balance remaining in account B of the

 4  Intangible Tax Trust Fund after the retirement and social

 5  security contributions have been matched and the allocations

 6  to each county have been paid as provided in this act, shall

 7  be paid over to the General Revenue Fund of the state.

 8         (c)  The amounts allocated to the several counties from

 9  account B of the Intangible Tax Trust Fund shall be paid by

10  the Department of Revenue to the respective boards of county

11  commissioners who shall deposit same in the general fund of

12  the county, and may expend them for any lawful county purpose.

13  These amounts may be used to assist any county officer or

14  agency within the county including school boards to make the

15  matching payments for retirement and social security as

16  required by law.  Provided, however, should the income of any

17  constitutional fee officer in any year be insufficient to make

18  the matching payments required by this act, the boards of

19  county commissioners shall provide such fee officer sufficient

20  funds from the allocation received under this law to make

21  these required payments.

22         (d)  Should any officer or board other than a state

23  officer or board fail to make the retirement and social

24  security contributions required herein, the Department of

25  Revenue shall deduct the amount owed by the officer or board

26  from the allocation accruing to the credit of the county

27  affected, or the Department of Revenue shall deduct the amount

28  owed from any other funds to be distributed by him or her to

29  the officer or board using the procedure he or she shall deem

30  most appropriate.  The amounts so deducted shall remain in or

31  

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 1  be transferred to account B of the Intangible Tax Trust Fund

 2  for further distribution in accordance with this subsection.

 3         (e)  Should any officer or board other than a state

 4  officer or board, for whom the tax collector collects taxes,

 5  fail to make the retirement and social security contributions

 6  required by this act, the tax collector, at the request of the

 7  Department of Revenue and upon receipt of a certificate from

 8  him or her showing the amount owed account B by the officer or

 9  board, shall deduct the amount so certified from any taxes

10  collected for the officer or board and remit the amount to the

11  Department of Revenue for deposit in account B of the

12  Intangible Tax Trust Fund.

13         (f)  The boards of county commissioners of each county

14  and the Department of Revenue, acting individually or jointly,

15  are hereby authorized to file and maintain action in the

16  courts of this state against any county agency to require it

17  to remit any retirement or social security matching payments

18  due account B of the Intangible Tax Trust Fund under the

19  provisions of this law.

20         Section 11.  Subsections (1) and (2) of section 650.04,

21  Florida Statutes, are amended to read:

22         650.04  Contributions by state employees.--

23         (1)  Every employee of the state whose services are

24  covered by an agreement entered into under s. 650.03 shall be

25  required to pay for the period of such coverage, into the

26  Social Security Contribution Trust Fund established by s.

27  650.06, contributions, with respect to wages as defined in s.

28  650.02, equal to the amount of the employee tax which would be

29  imposed by the Federal Insurance Contributions Act if such

30  services constituted employment within the meaning of that

31  act.  Such liability shall arise in consideration of the

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 1  employee's retention in the service of the state, or the

 2  employee's entry upon such service, after the enactment of

 3  this chapter.

 4         (2)  The contribution imposed by this section shall be

 5  collected by deducting the amount of the contribution from

 6  wages as and when paid, but failure to make such deduction

 7  shall not relieve the employee from liability for such

 8  contribution. Effective January 1987, such contributions shall

 9  be submitted to the Internal Revenue Service as directed by

10  the Social Security Administration.

11         Section 12.  Section 650.05, Florida Statutes, is

12  amended to read:

13         650.05  Plans for coverage of employees of political

14  subdivisions.--

15         (1)  Each political subdivision of the state is hereby

16  authorized to submit for approval by the state agency a plan

17  for extending the benefits of Title II of the Social Security

18  Act, in conformity with the applicable provisions of such act,

19  to employees of such political subdivisions.  Each such plan

20  and any amendment thereof shall be approved by the state

21  agency if it is found that such plan, or such plan as amended,

22  is in conformity with such requirements as are provided in

23  regulations of the state agency, except that no such plan

24  shall be approved unless:

25         (a)  It is in conformity with the requirements of the

26  Social Security Act and with the agreement entered into under

27  s. 650.03;

28         (b)  It provides that all services which constitute

29  employment as defined in s. 650.02 are performed in the employ

30  of the political subdivisions by employees thereof, shall be

31  covered by the plan, except such of those services set forth

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 1  in s. 650.02(2)(c) as the political subdivision specifically

 2  elects to exclude;

 3         (c)  It specifies the source or sources from which the

 4  funds necessary to make the payments required by paragraph

 5  (3)(a) and by subsection (4) are expected to be derived and

 6  contains reasonable assurance that such sources will be

 7  adequate for such purpose;

 8         (d)  It provides for such methods of administration of

 9  the plan by the political subdivision as are found by the

10  state agency to be necessary for the proper and efficient

11  administration of the plan;

12         (e)  It provides that the political subdivision will

13  make such reports, in such form and containing such

14  information, as the state agency may from time to time

15  require, and comply with such provisions as the state agency

16  or the Secretary of Health, Education, and Welfare may from

17  time to time find necessary to assure the correctness and

18  verification of such reports; and

19         (f)  It authorizes the state agency to terminate the

20  plan in its entirety, in the discretion of the state agency,

21  if it finds that there has been a failure to comply

22  substantially with any provisions contained in such plan, such

23  termination to take effect at the expiration of such notice

24  and on such conditions as may be provided by regulations of

25  the state agency and may be consistent with the provisions of

26  the Social Security Act.

27         (2)  The state agency shall not finally refuse to

28  approve a plan submitted by a political subdivision under

29  subsection (1), and shall not terminate an approved plan,

30  without reasonable notice and opportunity for hearing to the

31  

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    Florida Senate - 2003        (NP)                       SB 924
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 1  political subdivision affected thereby.  Any final decision of

 2  the state agency shall be subject to proper judicial review.

 3         (3)(a)  Each political subdivision as to which a plan

 4  has been approved under this section shall pay to the Internal

 5  Revenue Service into the Social Security Contribution Trust

 6  Fund, with respect to wages (as defined in s. 650.02), at such

 7  time or times as the Social Security Administration state

 8  agency may by regulation prescribe, contributions in the

 9  amounts and at the rates specified in the applicable agreement

10  entered into by the state agency under s. 650.03.

11         (b)  Each political subdivision required to make

12  payments under paragraph (a) is authorized, in consideration

13  of the employee's retention in, or entry upon, employment

14  after enactment of this chapter, to impose upon each of its

15  employees, as to services which are covered by an approved

16  plan, a contribution with respect to his or her wages as

17  defined in s. 650.02 not exceeding the amount of the employee

18  tax which would be imposed by the Federal Insurance

19  Contributions Act if such services constituted employment

20  within the meaning of that act, and to deduct the amount of

21  such contribution from his or her wages as and when paid.

22  Contributions so collected shall be paid to the Internal

23  Revenue Service into the Social Security Contribution Trust

24  Fund in partial discharge of the liability of such political

25  subdivision or instrumentality under paragraph (a).  Failure

26  to deduct such contribution shall not relieve the employee or

27  employer of liability therefor.

28         (4)  Delinquent payments due under paragraph (3)(a)

29  may, with interest of 1 percent for each calendar month or

30  part thereof past the due date, be recovered by action in a

31  court of competent jurisdiction against the political

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    Florida Senate - 2003        (NP)                       SB 924
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 1  subdivision liable therefor or shall, at the request of the

 2  state agency, be deducted from any other moneys payable to

 3  such subdivision by any department or agency of the state.

 4         (5)  Each political subdivision as to which a plan has

 5  been approved shall be liable to the state agency for a

 6  proportionate part of the cost of administering this chapter.

 7  Such proportionate cost shall be computed and paid in

 8  accordance with such regulations relating thereto as may be

 9  adopted by the state agency and shall be deposited in the

10  Social Security Administration Trust Fund; and, if any such

11  payment is not made when due, the amount thereof, with

12  interest of 0.5 percent for each calendar month or part

13  thereof past the due date, shall, upon request of the state

14  agency, be deducted from any other moneys payable to such

15  political subdivision by any officer, department, or agency of

16  the state, and forthwith paid to the state agency.

17  Withdrawals from the Social Security Administration Trust Fund

18  shall be made solely for the payment of costs of administering

19  this chapter, and any balance in excess of the amount

20  necessary for administering this chapter shall be transferred

21  to the state retirement system trust funds established

22  pursuant to chapter 121 to make up the actuarial deficit in

23  any of the state retirement systems consolidated thereunder,

24  and the necessary amounts are hereby appropriated from said

25  funds for these purposes.

26         (4)(6)(a)  Notwithstanding any other provision of this

27  chapter, effective January 1, 1972, all state political

28  subdivisions receiving financial aid that provide social

29  security coverage for their employees pursuant to the

30  provisions of this chapter and the provisions of the various

31  retirement systems as authorized by law shall, in addition to

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 1  other purposes, utilize all grants-in-aid and other revenue

 2  received from the state to pay the employer's share of social

 3  security cost.

 4         (b)  The grants-in-aid and other revenue referred to in

 5  paragraph (a) specifically include, but are not limited to,

 6  minimum foundation program grants to public school districts

 7  and community colleges; gasoline, motor fuel, intangible,

 8  cigarette, racing, and insurance premium taxes distributed to

 9  political subdivisions; and amounts specifically appropriated

10  as grants-in-aid for mental health, mental retardation, and

11  mosquito control programs.

12         Section 13.  Subsection (7) of section 110.151, Florida

13  Statutes, is repealed.

14         Section 14.  This act shall take effect July 1, 2003.

15  

16            *****************************************

17                          SENATE SUMMARY

18    Terminates specified trust funds within the Department of
      Management Services and the Department of Revenue and
19    provides for disposition of the balances of those trust
      funds. Specifies the trust funds within the Department of
20    Environmental Protection, the Department of Management
      Services, and the Department of Revenue which are exempt
21    from termination under s. 19(f), Art. III of the State
      Constitution. Provides for certain social security
22    contributions to be paid to the Internal Revenue Service
      rather than into the Social Security Contribution Trust
23    Fund. (See bill for details.)

24  

25  

26  

27  

28  

29  

30  

31  

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