HB 1465

1	A bill to be entitled
2	An act relating to the local government infrastructure
3	surtax; amending s. 212.055, F.S.; limiting use of surtax
4	revenues for infrastructure purposes; authorizing a
5	portion of surtax revenues to be used for property tax
6	reduction under certain circumstances; authorizing use of
7	a portion of surtax revenues for operating expenses under
8	certain circumstances; providing limitations; providing an
9	effective date.
10
11	Be It Enacted by the Legislature of the State of Florida:
12
13	Section 1.  Paragraph (d) of subsection (2) of section
14	212.055, Florida Statutes, as amended by section 91 of chapter
15	2003-402, Laws of Florida, is amended to read:
16	212.055  Discretionary sales surtaxes; legislative intent;
17	authorization and use of proceeds.--It is the legislative intent
18	that any authorization for imposition of a discretionary sales
19	surtax shall be published in the Florida Statutes as a
20	subsection of this section, irrespective of the duration of the
21	levy. Each enactment shall specify the types of counties
22	authorized to levy; the rate or rates which may be imposed; the
23	maximum length of time the surtax may be imposed, if any; the
24	procedure which must be followed to secure voter approval, if
25	required; the purpose for which the proceeds may be expended;
26	and such other requirements as the Legislature may provide.
27	Taxable transactions and administrative procedures shall be as
28	provided in s. 212.054.
29	(2)  LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.--
30	(d)1.a.  At least 50 percent of the proceeds of the surtax
31	authorized by this subsection and any interest accrued thereto
32	shall be expended by the school district or within the county
33	and municipalities within the county, or, in the case of a
34	negotiated joint county agreement, within another county, to
35	finance, plan, and construct infrastructure and to acquire land
36	for public recreation or conservation or protection of natural
37	resources and to finance the closure of county-owned or
38	municipally owned solid waste landfills that are already closed
39	or are required to close by order of the Department of
40	Environmental Protection. Any use of such proceeds or interest
41	for purposes of landfill closure prior to July 1, 1993, is
42	ratified. Neither the proceeds nor any interest accrued thereto
43	shall be used for operational expenses of any infrastructure,
44	except that Any county with a population of less than 75,000
45	that is required to close a landfill by order of the Department
46	of Environmental Protection may use the proceeds or any interest
47	accrued thereto for long-term maintenance costs associated with
48	landfill closure. Counties, as defined in s. 125.011(1), and
49	charter counties may, in addition, use the proceeds and any
50	interest accrued thereto to retire or service indebtedness
51	incurred for bonds issued prior to July 1, 1987, for
52	infrastructure purposes, and for bonds subsequently issued to
53	refund such bonds. Any use of such proceeds or interest for
54	purposes of retiring or servicing indebtedness incurred for such
55	refunding bonds prior to July 1, 1999, is ratified.
56	b.2.  For the purposes of this subparagraph paragraph,
57	"infrastructure" means:
58	(I)a.  Any fixed capital expenditure or fixed capital
59	outlay associated with the construction, reconstruction, or
60	improvement of public facilities which have a life expectancy of
61	5 or more years and any land acquisition, land improvement,
62	design, and engineering costs related thereto.
63	(II)b.  A fire department vehicle, an emergency medical
64	service vehicle, a sheriff's office vehicle, a police department
65	vehicle, or any other vehicle, and such equipment necessary to
66	outfit the vehicle for its official use or equipment that has a
67	life expectancy of at least 5 years.
68	(III)c.  Any expenditure for the construction, lease, or
69	maintenance of, or provision of utilities or security for,
70	facilities as defined in s. 29.008.
71	c.3.  Notwithstanding any other provision of this
72	subsection, a discretionary sales surtax imposed or extended
73	after the effective date of this act may provide for an amount
74	not to exceed 15 percent of the local option sales surtax
75	proceeds to be allocated for deposit to a trust fund within the
76	county's accounts created for the purpose of funding economic
77	development projects of a general public purpose targeted to
78	improve local economies, including the funding of operational
79	costs and incentives related to such economic development. The
80	ballot statement must indicate the intention to make an
81	allocation under the authority of this sub-subparagraph
82	subparagraph.
83	2.  Subject to any obligation to retire or service
84	indebtedness incurred by the taxing authority under this
85	subsection for bonds issued by the taxing authority prior to
86	July 1, 2004, and notwithstanding any other provision of this
87	subsection, a taxing authority receiving proceeds of the surtax
88	and any interest on such proceeds pursuant to this subsection
89	may use up to 35 percent of such proceeds and interest to reduce
90	property taxes and may use up to 15 percent of such proceeds and
91	interest for operational expenses; however, the percentage used
92	for operational expenses may not exceed the percentage used to
93	reduce property taxes. The taxing authority may not increase
94	property taxes for the first year following the year in which
95	the taxing authority elected to use such proceeds and interest
96	for operational expenses and may not increase property taxes
97	above the rollback rate by more than 3 percent in the second and
98	subsequent years during the period of the levy.
99	Section 2.  This act shall take effect July 1, 2004.

CODING: Words stricken are deletions; words underlined are additions.