Senate Bill sb2264

    Florida Senate - 2004                                  SB 2264

    By Senator Smith





    14-1149-04

  1                      A bill to be entitled

  2         An act relating to discretionary sales

  3         surtaxes; amending s. 212.055, F.S.; allowing a

  4         county that meets specified criteria to use the

  5         proceeds from its local government

  6         infrastructure surtax to operate and maintain

  7         certain parks and recreation programs and

  8         facilities; providing an effective date.

  9  

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

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12         Section 1.  Paragraph (g) of subsection (2) of section

13  212.055, Florida Statutes, is amended to read:

14         212.055  Discretionary sales surtaxes; legislative

15  intent; authorization and use of proceeds.--It is the

16  legislative intent that any authorization for imposition of a

17  discretionary sales surtax shall be published in the Florida

18  Statutes as a subsection of this section, irrespective of the

19  duration of the levy.  Each enactment shall specify the types

20  of counties authorized to levy; the rate or rates which may be

21  imposed; the maximum length of time the surtax may be imposed,

22  if any; the procedure which must be followed to secure voter

23  approval, if required; the purpose for which the proceeds may

24  be expended; and such other requirements as the Legislature

25  may provide.  Taxable transactions and administrative

26  procedures shall be as provided in s. 212.054.

27         (2)  LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.--

28         (g)  Notwithstanding paragraph (d), a county having a

29  population greater than 75,000 in which the taxable value of

30  real property is less than 60 40 percent or more of the just

31  value of real property for is exempt or immune from ad valorem

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    Florida Senate - 2004                                  SB 2264
    14-1149-04




 1  tax purposes for the tax year in which an infrastructure

 2  surtax referendum is placed before the voters taxation, and

 3  the municipalities within such a county, may use the proceeds

 4  and interest of the surtax for operation and maintenance of

 5  parks and recreation programs and facilities established with

 6  the proceeds of the surtax throughout the duration of the

 7  surtax levy or while interest earnings accruing from the

 8  proceeds of the surtax are available for such use, whichever

 9  period is longer.

10         Section 2.  This act shall take effect upon becoming a

11  law.

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14                          SENATE SUMMARY

15    Allows a county that meets specified criteria to use the
      proceeds from its local government infrastructure surtax
16    to operate and maintain certain parks and recreation
      programs and facilities.
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CODING: Words stricken are deletions; words underlined are additions.