HB 0297 2004
   
1 A bill to be entitled
2          An act relating to the indigent care surtax; amending s.
3    212.055, F.S.; allowing small counties having a specified
4    population to levy an indigent care surtax; providing
5    procedures; providing uses of the surtax; providing a
6    maximum tax rate; providing an effective date.
7         
8          Be It Enacted by the Legislature of the State of Florida:
9         
10          Section 1. Subsection (7) of section 212.055, Florida
11    Statutes, is amended to read:
12          212.055 Discretionary sales surtaxes; legislative intent;
13    authorization and use of proceeds.--It is the legislative intent
14    that any authorization for imposition of a discretionary sales
15    surtax shall be published in the Florida Statutes as a
16    subsection of this section, irrespective of the duration of the
17    levy. Each enactment shall specify the types of counties
18    authorized to levy; the rate or rates which may be imposed; the
19    maximum length of time the surtax may be imposed, if any; the
20    procedure which must be followed to secure voter approval, if
21    required; the purpose for which the proceeds may be expended;
22    and such other requirements as the Legislature may provide.
23    Taxable transactions and administrative procedures shall be as
24    provided in s. 212.054.
25          (7) VOTER-APPROVED INDIGENT CARE SURTAX.--
26          (a)1.The governing body in each county that has a
27    population of less than 800,000 residents may levy an indigent
28    care surtax pursuant to an ordinance conditioned to take effect
29    only upon approval by a majority vote of the electors of the
30    county voting in a referendum. The surtax may be levied at a
31    rate not to exceed 0.5 percent, except that if a publicly
32    supported medical school is located in the county, the rate
33    shall not exceed 1 percent.
34          2. Notwithstanding subparagraph 1., the governing body of
35    any county that has a population of fewer than 30,000 residents
36    may levy an indigent care surtax pursuant to an ordinance
37    conditioned to take effect only upon approval by a majority vote
38    of the electors of the county voting in a referendum. The surtax
39    may be levied at a rate not to exceed 1 percent.
40          (b) A statement that includes a brief and general
41    description of the purposes to be funded by the surtax and that
42    conforms to the requirements of s. 101.161 shall be placed on
43    the ballot by the governing body of the county. The following
44    questions shall be placed on the ballot:
45         
46 FOR THE. . . .CENTS TAX
47 AGAINST THE. . . .CENTS TAX
48         
49          (c)1.The ordinance adopted by the governing body
50    providing for the imposition of the surtax must set forth a plan
51    for providing health care services to qualified residents, as
52    defined in paragraph (d). The plan and subsequent amendments to
53    it shall fund a broad range of health care services for indigent
54    persons and the medically poor, including, but not limited to,
55    primary care and preventive care, as well as hospital care. It
56    shall emphasize a continuity of care in the most cost-effective
57    setting, taking into consideration a high quality of care and
58    geographic access. Where consistent with these objectives, it
59    shall include, without limitation, services rendered by
60    physicians, clinics, community hospitals, mental health centers,
61    and alternative delivery sites, as well as at least one regional
62    referral hospital where appropriate. It shall provide that
63    agreements negotiated between the county and providers shall
64    include reimbursement methodologies that take into account the
65    cost of services rendered to eligible patients, recognize
66    hospitals that render a disproportionate share of indigent care,
67    provide other incentives to promote the delivery of charity
68    care, and require cost containment, including, but not limited
69    to, case management. The plan must also include innovative
70    health care programs that provide cost-effective alternatives to
71    traditional methods of service delivery and funding.
72          2. In addition to the uses specified or services required
73    to be provided under this subsection, the ordinance adopted by a
74    county that has a population of fewer than 30,000 residents may
75    pledge surtax proceeds to service new or existing bond
76    indebtedness incurred to finance, plan, construct, or
77    reconstruct a public or not-for-profit hospital in such county
78    and any land acquisition, land improvement, design, or
79    engineering costs related to such hospital, if the governing
80    body of the county determines that a public or not-for-profit
81    hospital existing at the time of issuance of the bonds
82    authorized under this subparagraph would, more likely than not,
83    otherwise cease to operate. The plan required under this
84    paragraph may, by an extraordinary vote of the governing body of
85    such county, provide that some or all of the surtax revenues and
86    any interest earned must be expended for the purpose of
87    servicing such bond indebtedness. Such county may also use the
88    services of the Division of Bond Finance of the State Board of
89    Administration pursuant to the State Bond Act to issue bonds
90    under this subparagraph. A jurisdiction may not issue bonds
91    under this subparagraph more frequently than once per year. Any
92    county that has a population of fewer than 30,000 residents at
93    the time any bonds authorized in this subparagraph are issued
94    retains the authority granted under this subparagraph throughout
95    the terms of such bonds, including the term of any refinancing
96    bonds, regardless of any subsequent increase in population which
97    would result in such county having 30,000 or more residents.
98          (d) For the purpose of this subsection, "qualified
99    residents" means residents of the authorizing county who are:
100          1. Qualified as indigent persons as certified by the
101    authorizing county;
102          2. Certified by the authorizing county as meeting the
103    definition of the medically poor, defined as persons having
104    insufficient income, resources, and assets to provide the needed
105    medical care without using resources required to meet basic
106    needs for shelter, food, clothing, and personal expenses; not
107    being eligible for any other state or federal program or having
108    medical needs that are not covered by any such program; or
109    having insufficient third-party insurance coverage. In all
110    cases, the authorizing county shall serve as the payor of last
111    resort; or
112          3. Participating in innovative, cost-effective programs
113    approved by the authorizing county.
114          (e) Moneys collected pursuant to this subsection remain
115    the property of the state and shall be distributed by the
116    Department of Revenue on a regular and periodic basis to the
117    clerk of the circuit court as ex officio custodian of the funds
118    of the authorizing county. The clerk of the circuit court shall:
119          1. Maintain the moneys in an indigent health care trust
120    fund.
121          2. Invest any funds held on deposit in the trust fund
122    pursuant to general law.
123          3. Disburse the funds, including any interest earned, to
124    any provider of health care services, as provided in paragraphs
125    (c) and (d), upon directive from the authorizing county.
126          4. Disburse the funds, including any interest earned, to
127    service any bond indebtedness authorized in this subsection upon
128    directive from the authorizing county, which directive may be
129    irrevocably given at the time the bond indebtedness is incurred.
130          (f) Notwithstanding any other provision of this section, a
131    county may not levy local option sales surtaxes authorized in
132    this subsection and subsections (2) and (3) in excess of a
133    combined rate of 1 percent or, if a publicly supported medical
134    school is located in the county or the county has a population
135    of fewer than 30,000 residents, in excess of a combined rate of
136    1.5 percent.
137          Section 2. This act shall take effect upon becoming a law.
138