HB 0043

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

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