| 1 | A bill to be entitled |
| 2 | An act relating to an additional sales surtax levy for |
| 3 | school purposes; amending s. 212.055, F.S.; authorizing |
| 4 | school districts to levy an additional sales surtax by |
| 5 | resolution for certain purposes; specifies resolution |
| 6 | requirements; requiring referendum approval; specifying a |
| 7 | rate; requiring public hearings; specifying notice |
| 8 | requirements; providing referendum requirements; requiring |
| 9 | a plan for capital outlay projects or any operations |
| 10 | purposes funded by the surtax; specifying plan |
| 11 | requirements; providing for pledging surtax revenues for |
| 12 | revenue bonds; prohibiting school or educational |
| 13 | facilities impact fees; requiring repeal of such fees |
| 14 | under certain circumstances; providing that certain funds |
| 15 | to be received by certain school boards for certain |
| 16 | purposes be placed in reserve by the Executive Office of |
| 17 | the Governor until certain conditions by the Commissioner |
| 18 | of Education for release of funds are met; specifying |
| 19 | certain conditions; amending s. 125.01, F.S.; prohibiting |
| 20 | certain counties from levying any impact fee for school |
| 21 | purposes; amending s. 212.054, F.S., to conform; providing |
| 22 | an effective date. |
| 23 |
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| 24 | Be It Enacted by the Legislature of the State of Florida: |
| 25 |
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| 26 | Section 1. Subsection (8) is added to section 212.055, |
| 27 | Florida Statutes, to read: |
| 28 | 212.055 Discretionary sales surtaxes; legislative intent; |
| 29 | authorization and use of proceeds.--It is the legislative intent |
| 30 | that any authorization for imposition of a discretionary sales |
| 31 | surtax shall be published in the Florida Statutes as a |
| 32 | subsection of this section, irrespective of the duration of the |
| 33 | levy. Each enactment shall specify the types of counties |
| 34 | authorized to levy; the rate or rates which may be imposed; the |
| 35 | maximum length of time the surtax may be imposed, if any; the |
| 36 | procedure which must be followed to secure voter approval, if |
| 37 | required; the purpose for which the proceeds may be expended; |
| 38 | and such other requirements as the Legislature may provide. |
| 39 | Taxable transactions and administrative procedures shall be as |
| 40 | provided in s. 212.054. |
| 41 | (8) DISTRICT SCHOOL CAPITAL OUTLAY AND OPERATIONS |
| 42 | SURTAX.-- |
| 43 | (a) In addition to any other surtax levied pursuant to |
| 44 | this section, the school board in each county may levy, pursuant |
| 45 | to a resolution adopted by a majority vote of the school board |
| 46 | and conditioned to take effect only upon approval by a majority |
| 47 | vote of the electors of the county voting in a referendum, a |
| 48 | discretionary sales surtax at a rate not to exceed 1 percent. |
| 49 | The resolution shall specify the term and proposed uses of the |
| 50 | surtax. Proceeds of the surtax may be used solely for school |
| 51 | capital outlay or any operating purposes. |
| 52 | (b) Before adopting a resolution imposing the surtax |
| 53 | authorized by this subsection, the school board shall conduct a |
| 54 | public hearing in each municipality in the county to discuss the |
| 55 | proposed resolution and the term, projects, and uses specified |
| 56 | in the resolution. Such public hearings shall be conducted in |
| 57 | accordance with the meeting and notice requirements of s. |
| 58 | 200.065 but addressing the sales surtax instead of ad valorem |
| 59 | millage and specifying application to any operating purposes. |
| 60 | For purposes of the notice under s. 200.065 for the sales |
| 61 | surtax, references in the notice to uses of tax proceeds for |
| 62 | operations shall not be limited to maintenance operations but |
| 63 | shall include any operating purposes proposed by the school |
| 64 | board to be funded by surtax proceeds. |
| 65 | (c) A statement that includes a brief and general |
| 66 | description of the purposes to be funded by the surtax and that |
| 67 | conforms to the requirements of s. 101.161 shall be placed on |
| 68 | the ballot by the governing body of the county. The following |
| 69 | questions shall be placed on the ballot: |
| 70 |
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| 71 | FOR THE. . . .CENTS TAX |
| 72 | AGAINST THE. . . .CENTS TAX |
| 73 | (d) If the resolution providing for the imposition of the |
| 74 | surtax proposes to use any proceeds of the surtax for school |
| 75 | capital outlay, the resolution shall set forth a plan for use of |
| 76 | the surtax proceeds for fixed capital expenditures or fixed |
| 77 | capital costs associated with the construction, reconstruction, |
| 78 | or improvement of specific educational facilities which have a |
| 79 | useful life expectancy of 5 or more years, and any land |
| 80 | acquisition, land improvement, design, and engineering costs |
| 81 | related thereto. The plan shall contain an implementation |
| 82 | schedule for construction of the specific school facilities |
| 83 | described in the plan. If the resolution providing for |
| 84 | imposition of the surtax proposes to use any surtax proceeds for |
| 85 | any operating purposes, the plan shall also specify the proposed |
| 86 | allocations of surtax proceeds for such operating purposes. A |
| 87 | school district that receives proceeds under this subsection may |
| 88 | pledge the proceeds for the purpose of servicing new bond |
| 89 | indebtedness incurred pursuant to law. A school district may use |
| 90 | the services of the Division of Bond Finance pursuant to the |
| 91 | State Bond Act to issue any bonds through the provisions of this |
| 92 | subsection. |
| 93 | (e) Pursuant to s. 212.054(4), the proceeds of the surtax |
| 94 | levied under this subsection shall be distributed to the school |
| 95 | district of the county in which the surtax was collected. |
| 96 | (f) Any school board levying the surtax authorized by this |
| 97 | subsection may not impose any school or educational facilities |
| 98 | impact fee and, prior to levying the surtax, shall repeal any |
| 99 | existing school or educational facilities impact fee imposed by |
| 100 | the board. |
| 101 | Section 2. Any funds to be received pursuant to s. |
| 102 | 212.055(8), Florida Statutes, by a school district in a county |
| 103 | as defined in s. 125.011(1), Florida Statutes, with a population |
| 104 | greater than 2 million, shall be placed in reserve by the |
| 105 | Executive Office of the Governor until the Commissioner of |
| 106 | Education certifies that conditions for release of funds have |
| 107 | been met. These conditions shall include a recommendation for |
| 108 | release of funds received from the Land Acquisition and |
| 109 | Facilities Maintenance Operations Advisory Board appointed by |
| 110 | the Governor and the Legislature. Any recommendation from the |
| 111 | advisory board for the release of funds shall include |
| 112 | certification that policies established, procedures followed, |
| 113 | and expenditures made by such school board related to site |
| 114 | acquisition and facilities planning, construction, and |
| 115 | facilities maintenance operations are consistent with |
| 116 | recommendations of the Land Acquisition and Facilities |
| 117 | Maintenance Operations Advisory Board and will accomplish |
| 118 | corrective action recommended by the Auditor General and the |
| 119 | Office of Program Policy Analysis and Government Accountability. |
| 120 | Section 3. Subsection (8) is added to section 125.01, |
| 121 | Florida Statutes, to read: |
| 122 | 125.01 Powers and duties.-- |
| 123 | (8) Any county in which the school board is levying the |
| 124 | local option sales surtax pursuant to s. 212.055(8) is |
| 125 | prohibited from levying any impact fee for school purposes. |
| 126 | Section 4. Subsection (7) of section 212.054, Florida |
| 127 | Statutes, is amended to read: |
| 128 | 212.054 Discretionary sales surtax; limitations, |
| 129 | administration, and collection.-- |
| 130 | (7)(a) The governing body of any county levying a |
| 131 | discretionary sales surtax or the school board of any county |
| 132 | levying the school capital outlay surtax authorized by s. |
| 133 | 212.055(6) or (8) shall notify the department within 10 days |
| 134 | after final adoption by ordinance, resolution, or referendum of |
| 135 | an imposition, termination, or rate change of the surtax, but no |
| 136 | later than November 16 prior to the effective date. The notice |
| 137 | must specify the time period during which the surtax will be in |
| 138 | effect and the rate and must include a copy of the ordinance or |
| 139 | resolution and such other information as the department requires |
| 140 | by rule. Failure to timely provide such notification to the |
| 141 | department shall result in the delay of the effective date for a |
| 142 | period of 1 year. |
| 143 | (b) In addition to the notification required by paragraph |
| 144 | (a), the governing body of any county proposing to levy a |
| 145 | discretionary sales surtax or the school board of any county |
| 146 | proposing to levy the school capital outlay surtax authorized by |
| 147 | s. 212.055(6) or (8) shall notify the department by October 1 if |
| 148 | the referendum or consideration of the ordinance or resolution |
| 149 | that would result in imposition, termination, or rate change of |
| 150 | the surtax is scheduled to occur on or after October 1 of that |
| 151 | year. Failure to timely provide such notification to the |
| 152 | department shall result in the delay of the effective date for a |
| 153 | period of 1 year. |
| 154 | Section 5. This act shall take effect October 1, 2004. |