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| 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 | |||