1 | The Committee on Health Care recommends the following: |
2 |
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3 | Committee Substitute |
4 | Remove the entire bill and insert: |
5 | A bill to be entitled |
6 | An act relating to discretionary sales surtaxes; amending |
7 | s. 212.055, F.S.; authorizing certain counties to levy by |
8 | ordinance, subject to referendum approval, a surtax to |
9 | fund trauma services provided by certain licensed trauma |
10 | centers; requiring the ordinance to provide a plan for |
11 | providing trauma services; providing for collection and |
12 | distribution of surtax proceeds; providing duties of the |
13 | clerk of the circuit court in maintaining a trust fund and |
14 | investing and disbursing funds; requiring a biennial audit |
15 | of the trust fund; providing for expiration and |
16 | reenactment of the surtax; limiting the rate of the |
17 | surtax; allowing small counties having a specified |
18 | population to levy an indigent care surtax; providing |
19 | procedures; providing uses of the surtax; providing a |
20 | maximum tax rate; providing an effective date. |
21 |
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22 | Be It Enacted by the Legislature of the State of Florida: |
23 |
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24 | Section 1. Subsections (4) and (7) of section 212.055, |
25 | Florida Statutes, are amended to read: |
26 | 212.055 Discretionary sales surtaxes; legislative intent; |
27 | authorization and use of proceeds.--It is the legislative intent |
28 | that any authorization for imposition of a discretionary sales |
29 | surtax shall be published in the Florida Statutes as a |
30 | subsection of this section, irrespective of the duration of the |
31 | levy. Each enactment shall specify the types of counties |
32 | authorized to levy; the rate or rates which may be imposed; the |
33 | maximum length of time the surtax may be imposed, if any; the |
34 | procedure which must be followed to secure voter approval, if |
35 | required; the purpose for which the proceeds may be expended; |
36 | and such other requirements as the Legislature may provide. |
37 | Taxable transactions and administrative procedures shall be as |
38 | provided in s. 212.054. |
39 | (4) INDIGENT CARE AND TRAUMA CENTER SURTAX.-- |
40 | (a)1. The governing body in each county the government of |
41 | which is not consolidated with that of one or more |
42 | municipalities, which has a population of at least 800,000 |
43 | residents and is not authorized to levy a surtax under |
44 | subsection (5), may levy, pursuant to an ordinance either |
45 | approved by an extraordinary vote of the governing body or |
46 | conditioned to take effect only upon approval by a majority vote |
47 | of the electors of the county voting in a referendum, a |
48 | discretionary sales surtax at a rate that may not exceed 0.5 |
49 | percent. |
50 | 2.(b) If the ordinance is conditioned on a referendum, a |
51 | statement that includes a brief and general description of the |
52 | purposes to be funded by the surtax and that conforms to the |
53 | requirements of s. 101.161 shall be placed on the ballot by the |
54 | governing body of the county. The following questions shall be |
55 | placed on the ballot: |
56 |
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57 | FOR THE....CENTS TAX |
58 | AGAINST THE....CENTS TAX |
59 |
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60 | 3.(c) The ordinance adopted by the governing body |
61 | providing for the imposition of the surtax shall set forth a |
62 | plan for providing health care services to qualified residents, |
63 | as defined in subparagraph 4 paragraph (d). Such plan and |
64 | subsequent amendments to it shall fund a broad range of health |
65 | care services for both indigent persons and the medically poor, |
66 | including, but not limited to, primary care and preventive care |
67 | as well as hospital care. The plan must also address the |
68 | services to be provided by the Level I trauma center. It shall |
69 | emphasize a continuity of care in the most cost-effective |
70 | setting, taking into consideration both a high quality of care |
71 | and geographic access. Where consistent with these objectives, |
72 | it shall include, without limitation, services rendered by |
73 | physicians, clinics, community hospitals, mental health centers, |
74 | and alternative delivery sites, as well as at least one regional |
75 | referral hospital where appropriate. It shall provide that |
76 | agreements negotiated between the county and providers, |
77 | including hospitals with a Level I trauma center, will include |
78 | reimbursement methodologies that take into account the cost of |
79 | services rendered to eligible patients, recognize hospitals that |
80 | render a disproportionate share of indigent care, provide other |
81 | incentives to promote the delivery of charity care, promote the |
82 | advancement of technology in medical services, recognize the |
83 | level of responsiveness to medical needs in trauma cases, and |
84 | require cost containment including, but not limited to, case |
85 | management. It must also provide that any hospitals that are |
86 | owned and operated by government entities on May 21, 1991, must, |
87 | as a condition of receiving funds under this subsection, afford |
88 | public access equal to that provided under s. 286.011 as to |
89 | meetings of the governing board, the subject of which is |
90 | budgeting resources for the rendition of charity care as that |
91 | term is defined in the Florida Hospital Uniform Reporting System |
92 | (FHURS) manual referenced in s. 408.07. The plan shall also |
93 | include innovative health care programs that provide cost- |
94 | effective alternatives to traditional methods of service |
95 | delivery and funding. |
96 | 4.(d) For the purpose of this paragraph subsection, the |
97 | term "qualified resident" means residents of the authorizing |
98 | county who are: |
99 | a.1. Qualified as indigent persons as certified by the |
100 | authorizing county; |
101 | b.2. Certified by the authorizing county as meeting the |
102 | definition of the medically poor, defined as persons having |
103 | insufficient income, resources, and assets to provide the needed |
104 | medical care without using resources required to meet basic |
105 | needs for shelter, food, clothing, and personal expenses; or not |
106 | being eligible for any other state or federal program, or having |
107 | medical needs that are not covered by any such program; or |
108 | having insufficient third-party insurance coverage. In all |
109 | cases, the authorizing county is intended to serve as the payor |
110 | of last resort; or |
111 | c.3. Participating in innovative, cost-effective programs |
112 | approved by the authorizing county. |
113 | 5.(e) Moneys collected pursuant to this paragraph |
114 | subsection remain the property of the state and shall be |
115 | distributed by the Department of Revenue on a regular and |
116 | periodic basis to the clerk of the circuit court as ex officio |
117 | custodian of the funds of the authorizing county. The clerk of |
118 | the circuit court shall: |
119 | a.1. Maintain the moneys in an indigent health care trust |
120 | fund; |
121 | b.2. Invest any funds held on deposit in the trust fund |
122 | pursuant to general law; |
123 | c.3. Disburse the funds, including any interest earned, to |
124 | any provider of health care services, as provided in |
125 | subparagraphs 3. and 4. paragraphs (c) and (d), upon directive |
126 | from the authorizing county. However, if a county has a |
127 | population of at least 800,000 residents and has levied the |
128 | surtax authorized in this paragraph subsection, notwithstanding |
129 | any directive from the authorizing county, on October 1 of each |
130 | calendar year, the clerk of the court shall issue a check in the |
131 | amount of $6.5 million to a hospital in its jurisdiction that |
132 | has a Level I trauma center or shall issue a check in the amount |
133 | of $3.5 million to a hospital in its jurisdiction that has a |
134 | Level I trauma center if that county enacts and implements a |
135 | hospital lien law in accordance with chapter 98-499, Laws of |
136 | Florida. The issuance of the checks on October 1 of each year is |
137 | provided in recognition of the Level I trauma center status and |
138 | shall be in addition to the base contract amount received during |
139 | fiscal year 1999-2000 and any additional amount negotiated to |
140 | the base contract. If the hospital receiving funds for its Level |
141 | I trauma center status requests such funds to be used to |
142 | generate federal matching funds under Medicaid, the clerk of the |
143 | court shall instead issue a check to the Agency for Health Care |
144 | Administration to accomplish that purpose to the extent that it |
145 | is allowed through the General Appropriations Act; and |
146 | d.4. Prepare on a biennial basis an audit of the trust |
147 | fund specified in sub-subparagraph a. subparagraph 1. Commencing |
148 | February 1, 2004, such audit shall be delivered to the governing |
149 | body and to the chair of the legislative delegation of each |
150 | authorizing county. |
151 | 6.(f) Notwithstanding any other provision of this section, |
152 | a county shall not levy local option sales surtaxes authorized |
153 | in this paragraph subsection and subsections (2) and (3) in |
154 | excess of a combined rate of 1 percent. |
155 | (b) Notwithstanding any other provision of this section, |
156 | the governing body in each county the government of which is not |
157 | consolidated with that of one or more municipalities, which has |
158 | a population of less than 800,000 residents, may levy, by |
159 | ordinance subject to approval by a majority of the electors of |
160 | the county voting in a referendum, a discretionary sales surtax |
161 | at a rate that may not exceed 0.25 percent for the sole purpose |
162 | of funding trauma services provided by a trauma center licensed |
163 | pursuant to chapter 395. |
164 | 1. A statement that includes a brief and general |
165 | description of the purposes to be funded by the surtax and that |
166 | conforms to the requirements of s. 101.161 shall be placed on |
167 | the ballot by the governing body of the county. The following |
168 | questions shall be placed on the ballot: |
169 |
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170 | ____FOR the -cents tax |
171 | ___ AGAINST the -cents tax |
172 |
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173 | 2. The ordinance adopted by the governing body of the |
174 | county providing for the imposition of the surtax shall set |
175 | forth a plan for providing trauma services to trauma victims |
176 | presenting in the trauma service area in which such county is |
177 | located. |
178 | 3. Moneys collected pursuant to this paragraph remain the |
179 | property of the state and shall be distributed by the Department |
180 | of Revenue on a regular and periodic basis to the clerk of the |
181 | circuit court as ex officio custodian of the funds of the |
182 | authorizing county. The clerk of the circuit court shall: |
183 | a. Maintain the moneys in a trauma services trust fund. |
184 | b. Invest any funds held on deposit in the trust fund |
185 | pursuant to general law. |
186 | c. Disburse the funds, including any interest earned on |
187 | such funds, to the trauma center in its trauma service area, as |
188 | provided in the plan set forth pursuant to subparagraph 2., upon |
189 | directive from the authorizing county. If the trauma center |
190 | receiving funds requests such funds to be used to generate |
191 | federal matching funds under Medicaid, the custodian of the |
192 | funds shall instead issue a check to the Agency for Health Care |
193 | Administration to accomplish that purpose to the extent that the |
194 | agency is allowed through the General Appropriations Act. |
195 | d. Prepare on a biennial basis an audit of the trauma |
196 | services trust fund specified in sub-subparagraph a., to be |
197 | delivered to the authorizing county. |
198 | 4. A discretionary sales surtax imposed pursuant to this |
199 | paragraph shall expire 4 years after the effective date of the |
200 | surtax, unless reenacted by ordinance subject to approval by a |
201 | majority of the electors of the county voting in a subsequent |
202 | referendum. |
203 | 5. Notwithstanding any other provision of this section, a |
204 | county shall not levy local option sales surtaxes authorized in |
205 | this paragraph and subsections (2) and (3) in excess of a |
206 | combined rate of 1 percent. |
207 | (7) VOTER-APPROVED INDIGENT CARE SURTAX.-- |
208 | (a)1. The governing body in each county that has a |
209 | population of less than 800,000 residents may levy an indigent |
210 | care surtax pursuant to an ordinance conditioned to take effect |
211 | only upon approval by a majority vote of the electors of the |
212 | county voting in a referendum. The surtax may be levied at a |
213 | rate not to exceed 0.5 percent, except that if a publicly |
214 | supported medical school is located in the county, the rate |
215 | shall not exceed 1 percent. |
216 | 2. Notwithstanding subparagraph 1., the governing body of |
217 | any county that has a population of fewer than 50,000 residents |
218 | may levy an indigent care surtax pursuant to an ordinance |
219 | conditioned to take effect only upon approval by a majority vote |
220 | of the electors of the county voting in a referendum. The surtax |
221 | may be levied at a rate not to exceed 1 percent. |
222 | (b) A statement that includes a brief and general |
223 | description of the purposes to be funded by the surtax and that |
224 | conforms to the requirements of s. 101.161 shall be placed on |
225 | the ballot by the governing body of the county. The following |
226 | questions shall be placed on the ballot: |
227 |
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228 | FOR THE. . . .CENTS TAX |
229 | AGAINST THE. . . .CENTS TAX |
230 |
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231 | (c)1. The ordinance adopted by the governing body |
232 | providing for the imposition of the surtax must set forth a plan |
233 | for providing health care services to qualified residents, as |
234 | defined in paragraph (d). The plan and subsequent amendments to |
235 | it shall fund a broad range of health care services for indigent |
236 | persons and the medically poor, including, but not limited to, |
237 | primary care and preventive care, as well as hospital care. It |
238 | shall emphasize a continuity of care in the most cost-effective |
239 | setting, taking into consideration a high quality of care and |
240 | geographic access. Where consistent with these objectives, it |
241 | shall include, without limitation, services rendered by |
242 | physicians, clinics, community hospitals, mental health centers, |
243 | and alternative delivery sites, as well as at least one regional |
244 | referral hospital where appropriate. It shall provide that |
245 | agreements negotiated between the county and providers shall |
246 | include reimbursement methodologies that take into account the |
247 | cost of services rendered to eligible patients, recognize |
248 | hospitals that render a disproportionate share of indigent care, |
249 | provide other incentives to promote the delivery of charity |
250 | care, and require cost containment, including, but not limited |
251 | to, case management. The plan must also include innovative |
252 | health care programs that provide cost-effective alternatives to |
253 | traditional methods of service delivery and funding. |
254 | 2. In addition to the uses specified or services required |
255 | to be provided under this subsection, the ordinance adopted by a |
256 | county that has a population of fewer than 50,000 residents may |
257 | pledge surtax proceeds to service new or existing bond |
258 | indebtedness incurred to finance, plan, construct, or |
259 | reconstruct a public or not-for-profit hospital in such county |
260 | and any land acquisition, land improvement, design, or |
261 | engineering costs related to such hospital, if the governing |
262 | body of the county determines that a public or not-for-profit |
263 | hospital existing at the time of issuance of the bonds |
264 | authorized under this subparagraph would, more likely than not, |
265 | otherwise cease to operate. The plan required under this |
266 | paragraph may, by an extraordinary vote of the governing body of |
267 | such county, provide that some or all of the surtax revenues and |
268 | any interest earned must be expended for the purpose of |
269 | servicing such bond indebtedness. Such county may also use the |
270 | services of the Division of Bond Finance of the State Board of |
271 | Administration pursuant to the State Bond Act to issue bonds |
272 | under this subparagraph. A jurisdiction may not issue bonds |
273 | under this subparagraph more frequently than once per year. Any |
274 | county that has a population of fewer than 50,000 residents at |
275 | the time any bonds authorized in this subparagraph are issued |
276 | retains the authority granted under this subparagraph throughout |
277 | the terms of such bonds, including the term of any refinancing |
278 | bonds, regardless of any subsequent increase in population which |
279 | would result in such county having 50,000 or more residents. |
280 | (d) For the purpose of this subsection, "qualified |
281 | residents" means residents of the authorizing county who are: |
282 | 1. Qualified as indigent persons as certified by the |
283 | authorizing county; |
284 | 2. Certified by the authorizing county as meeting the |
285 | definition of the medically poor, defined as persons having |
286 | insufficient income, resources, and assets to provide the needed |
287 | medical care without using resources required to meet basic |
288 | needs for shelter, food, clothing, and personal expenses; not |
289 | being eligible for any other state or federal program or having |
290 | medical needs that are not covered by any such program; or |
291 | having insufficient third-party insurance coverage. In all |
292 | cases, the authorizing county shall serve as the payor of last |
293 | resort; or |
294 | 3. Participating in innovative, cost-effective programs |
295 | approved by the authorizing county. |
296 | (e) Moneys collected pursuant to this subsection remain |
297 | the property of the state and shall be distributed by the |
298 | Department of Revenue on a regular and periodic basis to the |
299 | clerk of the circuit court as ex officio custodian of the funds |
300 | of the authorizing county. The clerk of the circuit court shall: |
301 | 1. Maintain the moneys in an indigent health care trust |
302 | fund. |
303 | 2. Invest any funds held on deposit in the trust fund |
304 | pursuant to general law. |
305 | 3. Disburse the funds, including any interest earned, to |
306 | any provider of health care services, as provided in paragraphs |
307 | (c) and (d), upon directive from the authorizing county. |
308 | 4. Disburse the funds, including any interest earned, to |
309 | service any bond indebtedness authorized in this subsection upon |
310 | directive from the authorizing county, which directive may be |
311 | irrevocably given at the time the bond indebtedness is incurred. |
312 | (f) Notwithstanding any other provision of this section, a |
313 | county may not levy local option sales surtaxes authorized in |
314 | this subsection and subsections (2) and (3) in excess of a |
315 | combined rate of 1 percent or, if a publicly supported medical |
316 | school is located in the county or the county has a population |
317 | of fewer than 50,000 residents, in excess of a combined rate of |
318 | 1.5 percent. |
319 | Section 2. This act shall take effect upon becoming a law. |