| 1 | The Committee on Local Government & Veterans' Affairs recommends |
| 2 | the following: |
| 3 |
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| 4 | Committee Substitute |
| 5 | Remove the entire bill and insert: |
| 6 | A bill to be entitled |
| 7 | An act relating to emergency distributions of the local |
| 8 | government half-cent sales tax; amending s. 215.211, F.S.; |
| 9 | providing for continuing application of the 7-percent |
| 10 | service charge on local option fuel taxes; requiring |
| 11 | deposit of the proceeds of the continued service charge |
| 12 | into the Local Government Half-cent Sales Tax Clearing |
| 13 | Trust Fund; specifying distribution of proceeds through |
| 14 | revised emergency distribution requirements; deleting |
| 15 | provisions requiring deposit of service charge proceeds |
| 16 | into certain local grant programs; amending s. 218.65, |
| 17 | F.S.; revising certain criteria for a declaration of |
| 18 | fiscal emergency; restricting distribution of certain |
| 19 | funds under emergency distribution provisions to certain |
| 20 | counties levying certain ad valorem tax millage rates; |
| 21 | revising procedures for making emergency distributions; |
| 22 | providing for certain additional emergency distributions |
| 23 | under certain circumstances; amending s. 218.65, F.S., as |
| 24 | amended; revising county population eligibility criteria |
| 25 | for purposes of certain emergency distributions; providing |
| 26 | effective dates. |
| 27 |
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| 28 | Be It Enacted by the Legislature of the State of Florida: |
| 29 |
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| 30 | Section 1. Subsection (3) of section 215.211, Florida |
| 31 | Statutes, is amended to read: |
| 32 | 215.211 Service charge; elimination or reduction for |
| 33 | specified proceeds.-- |
| 34 | (3) Notwithstanding the provisions of s. 215.20(1), the |
| 35 | service charge provided in s. 215.20(1), which is deducted from |
| 36 | the proceeds of the local option fuel tax distributed under s. |
| 37 | 336.025, shall be reduced as follows: |
| 38 | (a) For the period July 1, 2005, through June 30, 2006, |
| 39 | the rate of the service charge shall be 3.5 percent. |
| 40 | (b) Beginning July 1, 2006, and thereafter, the rate of |
| 41 | the service charge shall be 1.4 percent. Notwithstanding any |
| 42 | other provision of law, this service charge shall be deposited |
| 43 | into the Local Government Half-cent Sales Tax Clearing Trust |
| 44 | Fund to be distributed pursuant to s. 218.65 no service charge |
| 45 | shall be deducted from the proceeds of the local option fuel tax |
| 46 | distributed under s. 336.025. |
| 47 |
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| 48 | The increased revenues derived from this subsection shall be |
| 49 | deposited in the State Transportation Trust Fund and used to |
| 50 | fund the County Incentive Grant Program and the Small County |
| 51 | Outreach Program. Up to 20 percent of such funds shall be used |
| 52 | for the purpose of implementing the Small County Outreach |
| 53 | Program as provided in this act. Notwithstanding any other laws |
| 54 | to the contrary, the requirements of ss. 339.135, 339.155, and |
| 55 | 339.175 shall not apply to these funds and programs. |
| 56 | Section 2. Subsections (2) and (5) of section 218.65, |
| 57 | Florida Statutes, are amended to read: |
| 58 | 218.65 Emergency distribution.-- |
| 59 | (2) The Legislature hereby finds and declares that a |
| 60 | fiscal emergency exists in any county which meets the criteria |
| 61 | specified in paragraph (a) or, if applicable, and the criterion |
| 62 | specified in paragraph (b): |
| 63 | (a) If the county has a population of 70,000 65,000 or |
| 64 | less and levies ad valorem taxes at a rate of 8 mills or more |
| 65 | above: |
| 66 | 1. In any year from 1977 to 1981, inclusive, the value of |
| 67 | net new construction and additions placed on the tax roll for |
| 68 | that year was less than 2 percent of the taxable value for |
| 69 | school purposes on the roll for that year, exclusive of such net |
| 70 | value; or |
| 71 | 2. The percentage increase in county taxable value from |
| 72 | 1979 to 1980, 1980 to 1981, or 1981 to 1982 was less than 3 |
| 73 | percent. |
| 74 | (b) If the county has a population of 70,000 or less and |
| 75 | the moneys distributed to the county government pursuant to s. |
| 76 | 218.62 for the prior calendar fiscal year were less than the |
| 77 | current per capita limitation, based on the population of that |
| 78 | county. |
| 79 | (5) At the beginning of each fiscal year, the Department |
| 80 | of Revenue shall calculate a base allocation for each eligible |
| 81 | county equal to the difference between the current per capita |
| 82 | limitation times the county's population, minus prior year |
| 83 | ordinary distributions to the county pursuant to ss. |
| 84 | 212.20(6)(d)3., 218.61, and 218.62. If moneys deposited into the |
| 85 | Local Government Half-cent Sales Tax Clearing Trust Fund |
| 86 | pursuant to s. 212.20(6)(d)4., excluding moneys appropriated for |
| 87 | supplemental distributions pursuant to subsection (7) and the |
| 88 | moneys deposited pursuant to s. 215.211, for the current year |
| 89 | are less than or equal to the sum of the base allocations, each |
| 90 | eligible county shall receive a share of the appropriated amount |
| 91 | proportional to its base allocation. This base allocation is the |
| 92 | first emergency distribution. If the deposited amount of such |
| 93 | deposited moneys exceeds the sum of the base allocations, each |
| 94 | county shall receive its base allocation, and the excess |
| 95 | appropriated amount shall be distributed equally on a per capita |
| 96 | basis among the eligible counties with populations of 70,000 or |
| 97 | less that levied ad valorem taxes at a rate of 8 mills or more |
| 98 | for the prior year, in the following manner: |
| 99 | (a) The Department of Revenue shall determine whether, for |
| 100 | any county with a population of 70,000 or less that levies ad |
| 101 | valorem taxes at a rate of 8 mills or more, the moneys |
| 102 | distributed to the county government pursuant to s. 218.62 for |
| 103 | the prior fiscal year on a per capita basis were greater than |
| 104 | the current per capita limitation, based on the population of |
| 105 | that county. If any such counties are identified, the Department |
| 106 | of Revenue shall identify the county among such counties that |
| 107 | received the largest per capita distribution pursuant to s. |
| 108 | 218.62. Each county with a population of 70,000 or less that |
| 109 | levies ad valorem taxes at a rate of 8 mills or more shall |
| 110 | receive a distribution, as a second emergency distribution, |
| 111 | equal to such largest per capita amount times the county |
| 112 | population minus prior year ordinary distributions to the county |
| 113 | pursuant to ss. 212.20(6)(d)3., 218.61, and 218.62 and minus the |
| 114 | amounts distributed in the first emergency distribution. If |
| 115 | moneys deposited into the Local Government Half-cent Sales Tax |
| 116 | Clearing Trust Fund pursuant to s. 212.20(6)(d)4., excluding |
| 117 | moneys appropriated for supplemental distributions pursuant to |
| 118 | subsection (7), for the current year are insufficient to make |
| 119 | the entire amount of this second emergency distribution, each |
| 120 | eligible county shall receive a share of the appropriated amount |
| 121 | proportional to the total amount that would be distributed |
| 122 | through this second emergency had the funds been sufficient to |
| 123 | make this second emergency distribution. |
| 124 | (b) If the deposited amount exceeds the sum of the base |
| 125 | allocations and the second emergency distribution, the excess |
| 126 | appropriated amount shall be distributed, as a third emergency |
| 127 | distribution, equally on a per capita basis among the eligible |
| 128 | counties with populations of 70,000 or less that levied ad |
| 129 | valorem taxes at a rate of 8 mills or more. |
| 130 | Section 3. Effective July 1, 2006, subsections (2) and (5) |
| 131 | of section 218.65, Florida Statutes, as amended by this act, are |
| 132 | amended to read: |
| 133 | 218.65 Emergency distribution.-- |
| 134 | (2) The Legislature hereby finds and declares that a |
| 135 | fiscal emergency exists in any county which meets the criteria |
| 136 | specified in paragraph (a) or in paragraph (b): |
| 137 | (a) If the county has a population of 75,000 70,000 or |
| 138 | less and levies ad valorem taxes at a rate of 8 mills or more. |
| 139 | (b) If the county has a population of 75,000 70,000 or |
| 140 | less and the moneys distributed to the county government |
| 141 | pursuant to s. 218.62 for the prior calendar year were less than |
| 142 | the current per capita limitation, based on the population of |
| 143 | that county. |
| 144 | (5) At the beginning of each fiscal year, the Department |
| 145 | of Revenue shall calculate a base allocation for each eligible |
| 146 | county equal to the difference between the current per capita |
| 147 | limitation times the county's population, minus prior year |
| 148 | ordinary distributions to the county pursuant to ss. |
| 149 | 212.20(6)(d)3., 218.61, and 218.62. If moneys deposited into the |
| 150 | Local Government Half-cent Sales Tax Clearing Trust Fund |
| 151 | pursuant to s. 212.20(6)(d)4., excluding moneys appropriated for |
| 152 | supplemental distributions pursuant to subsection (7) and the |
| 153 | moneys deposited pursuant to s. 215.211, for the current year |
| 154 | are less than or equal to the sum of the base allocations, each |
| 155 | eligible county shall receive a share of the appropriated amount |
| 156 | proportional to its base allocation. This base allocation is the |
| 157 | first emergency distribution. If the amount of such deposited |
| 158 | moneys exceeds the sum of the base allocations, each county |
| 159 | shall receive its base allocation, and the excess appropriated |
| 160 | amount shall be distributed equally on a per capita basis among |
| 161 | the counties with populations of 75,000 70,000 or less that |
| 162 | levied ad valorem taxes at a rate of 8 mills or more for the |
| 163 | prior year, in the following manner: |
| 164 | (a) The Department of Revenue shall determine whether, for |
| 165 | any county with a population of 75,000 70,000 or less that |
| 166 | levies ad valorem taxes at a rate of 8 mills or more, the moneys |
| 167 | distributed to the county government pursuant to s. 218.62 for |
| 168 | the prior fiscal year on a per capita basis were greater than |
| 169 | the current per capita limitation, based on the population of |
| 170 | that county. If any such counties are identified, the Department |
| 171 | of Revenue shall identify the county among such counties that |
| 172 | received the largest per capita distribution pursuant to s. |
| 173 | 218.62. Each county with a population of 75,000 70,000 or less |
| 174 | that levies ad valorem taxes at a rate of 8 mills or more shall |
| 175 | receive a distribution, as a second emergency distribution, |
| 176 | equal to such largest per capita amount times the county |
| 177 | population minus prior year ordinary distributions to the county |
| 178 | pursuant to ss. 212.20(6)(d)3., 218.61, and 218.62 and minus the |
| 179 | amounts distributed in the first emergency distribution. If |
| 180 | moneys deposited into the Local Government Half-cent Sales Tax |
| 181 | Clearing Trust Fund pursuant to s. 212.20(6)(d)4., excluding |
| 182 | moneys appropriated for supplemental distributions pursuant to |
| 183 | subsection (7), for the current year are insufficient to make |
| 184 | the entire amount of this second emergency distribution, each |
| 185 | eligible county shall receive a share of the appropriated amount |
| 186 | proportional to the total amount that would be distributed |
| 187 | through this second emergency had the funds been sufficient to |
| 188 | make this second emergency distribution. |
| 189 | (b) If the deposited amount exceeds the sum of the base |
| 190 | allocations and the second emergency distribution, the excess |
| 191 | appropriated amount shall be distributed, as a third emergency |
| 192 | distribution, equally on a per capita basis among the eligible |
| 193 | counties with populations of 75,000 70,000 or less that levied |
| 194 | ad valorem taxes at a rate of 8 mills or more. |
| 195 | Section 4. Except as otherwise provided herein, this act |
| 196 | shall take effect July 1, 2004. |