HB 0043

CS

CHAMBER ACTION

1	The Committee on Education K-20 recommends the following:
2
3	Committee Substitute
4	Remove the entire bill and insert:
5	A bill to be entitled
6	An act relating to the school capital outlay surtax;
7	amending s. 212.055, F.S.; authorizing counties to use a
8	portion of surtax revenues for certain operational
9	purposes under certain circumstances; providing
10	requirements and limitations; providing for future repeal;
11	providing an effective date.
12
13	Be It Enacted by the Legislature of the State of Florida:
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15	Section 1.  Subsection (6) of section 212.055, Florida
16	Statutes, is amended to read:
17	212.055  Discretionary sales surtaxes; legislative intent;
18	authorization and use of proceeds.--It is the legislative intent
19	that any authorization for imposition of a discretionary sales
20	surtax shall be published in the Florida Statutes as a
21	subsection of this section, irrespective of the duration of the
22	levy. Each enactment shall specify the types of counties
23	authorized to levy; the rate or rates which may be imposed; the
24	maximum length of time the surtax may be imposed, if any; the
25	procedure which must be followed to secure voter approval, if
26	required; the purpose for which the proceeds may be expended;
27	and such other requirements as the Legislature may provide.
28	Taxable transactions and administrative procedures shall be as
29	provided in s. 212.054.
30	(6)  SCHOOL CAPITAL OUTLAY SURTAX.--
31	(a)1.  The school board in each county may levy, pursuant
32	to resolution conditioned to take effect only upon approval by a
33	majority vote of the electors of the county voting in a
34	referendum, a discretionary sales surtax at a rate that may not
35	exceed 0.5 percent.
36	2.(b)  The resolution shall include a statement that
37	provides a brief and general description of the school capital
38	outlay projects to be funded by the surtax. If applicable, the
39	resolution must state that the district school board has been
40	recognized by the State Board of Education as having a Florida
41	Frugal Schools Program. The statement shall conform to the
42	requirements of s. 101.161 and shall be placed on the ballot by
43	the governing body of the county. The following question shall
44	be
45	placed on the ballot:
	_____FOR THE _____CENTS TAX
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	_____AGAINST THE _____CENTS TAX
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48	3.(c)  The resolution providing for the imposition of the
49	surtax shall set forth a plan for use of the surtax proceeds for
50	fixed capital expenditures or fixed capital costs associated
51	with the construction, reconstruction, or improvement of school
52	facilities and campuses which have a useful life expectancy of 5
53	or more years, and any land acquisition, land improvement,
54	design, and engineering costs related thereto. Additionally, the
55	plan shall include the costs of retrofitting and providing for
56	technology implementation, including hardware and software, for
57	the various sites within the school district. Surtax revenues
58	may be used for the purpose of servicing bond indebtedness to
59	finance projects authorized by this subsection, and any interest
60	accrued thereto may be held in trust to finance such projects.
61	Neither the proceeds of the surtax nor any interest accrued
62	thereto shall be used for operational expenses. If the district
63	school board has been recognized by the State Board of Education
64	as having a Florida Frugal Schools Program, the district's plan
65	for use of the surtax proceeds must be consistent with this
66	subsection and with uses assured under the Florida Frugal
67	Schools Program.
68	4.(d)  Any school board imposing the surtax shall implement
69	a freeze on noncapital local school property taxes, at the
70	millage rate imposed in the year prior to the implementation of
71	the surtax, for a period of at least 3 years from the date of
72	imposition of the surtax. This provision shall not apply to
73	existing debt service or required state taxes.
74	5.(e)  Surtax revenues collected by the Department of
75	Revenue pursuant to this subsection shall be distributed to the
76	school board imposing the surtax in accordance with law.
77	(b)1.  Notwithstanding the provisions of paragraph (a), the
78	school board in any county may use up to 50 percent of the
79	revenues generated by the surtax for operational purposes solely
80	for salaries and benefits for teachers. However, in addition to
81	the requirements of paragraph (a), the resolution providing for
82	the imposition of the surtax shall specify the percentage of
83	surtax revenues to be used solely for salaries and benefits for
84	teachers as authorized by this paragraph. The plan setting forth
85	the use of surtax proceeds shall include uses solely for
86	salaries and benefits for teachers. The plan shall provide
87	criteria to account for use of proceeds solely for salaries and
88	benefits for teachers and shall provide for an annual report by
89	the school board documenting such use.
90	2.  The school board of any county which has levied the
91	surtax authorized in this subsection before July 1, 2004, and
92	wishes to use a percentage of surtax revenues solely for
93	salaries and benefits for teachers as provided in this paragraph
94	may do so only pursuant to a new resolution conditioned to take
95	effect only upon approval by a majority vote of the electors of
96	the county voting in a referendum as provided in subparagraph
97	(a)2. However, the amount of surtax revenues authorized for use
98	solely for salaries and benefits for teachers under this
99	subparagraph shall be available only to the extent such revenues
100	are not otherwise dedicated to service bond indebtedness in such
101	counties as provided in paragraph (a), if applicable.
102	3.  This paragraph is repealed July 1, 2008.
103	Section 2.  This act shall take effect July 1, 2004.

CODING: Words stricken are deletions; words underlined are additions.