SENATE AMENDMENT
Bill No. CS for SB 654
Amendment No. ___ Barcode 270192
CHAMBER ACTION
Senate House
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03/15/2004 05:37 PM .
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11 Senator Fasano moved the following amendment:
12
13 Senate Amendment (with title amendment)
14 Delete everything after the enacting clause
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16 and insert:
17 Section 1. Section 175.1015, Florida Statutes, is
18 created to read:
19 175.1015 Determination of local premium tax situs.--
20 (1)(a) Any insurance company that is obligated to
21 report and remit the excise tax on property insurance premiums
22 imposed under s. 175.101 shall be held harmless from any
23 liability, including, but not limited to, liability for taxes,
24 interest, or penalties that would otherwise be due solely as a
25 result of an assignment of an insured property to an incorrect
26 local taxing jurisdiction if the insurance company exercises
27 due diligence in applying an electronic database provided by
28 the Department of Revenue under subsection (2). Insurance
29 companies that do not use the electronic database provided by
30 the Department of Revenue or that do not exercise due
31 diligence in applying the electronic database for tax years on
1
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1 or after January 1, 2006, are subject to a 0.5 percent penalty
2 on the portion of the premium pertaining to any insured risk
3 that is improperly assigned, whether assigned to an improper
4 local taxing jurisdiction, not assigned to a local taxing
5 jurisdiction when it should be assigned to a local taxing
6 jurisdiction, or assigned to a local taxing jurisdiction when
7 it should not be assigned to a local taxing jurisdiction.
8 (b) Any insurance company that is obligated to report
9 and remit the excise tax on commercial property insurance
10 premiums imposed under s. 175.101 and is unable, after due
11 diligence, to assign an insured property to a specific local
12 taxing jurisdiction for purposes of complying with
13 paragraph(a) shall remit the excise tax on commercial property
14 insurance premiums using a methodology of apportionment in a
15 manner consistent with the remittance for the 2004 calendar
16 year. An insurance company which makes two contacts with the
17 agent responsible for a commercial property insurance
18 application for the purpose of verifying information on the
19 application necessary for the assignment to the appropriate
20 taxing jurisdiction, shall be considered to have exercised due
21 diligence. Any insurance company which complies with the
22 provisions of this paragraph shall not be subject to the
23 penalty provided in paragraph (a).
24 (2)(a) The Department of Revenue shall, subject to
25 legislative appropriation, create as soon as practical and
26 feasible, and thereafter shall maintain, an electronic
27 database that conforms to any format approved by the American
28 National Standards Institute's Accredited Standards Committee
29 X12 and that designates for each street address and address
30 range in the state, including any multiple postal street
31 addresses applicable to one street location, the local taxing
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Amendment No. ___ Barcode 270192
1 jurisdiction in which the street address and address range is
2 located, and the appropriate code for each such participating
3 local taxing jurisdiction, identified by one nationwide
4 standard numeric code. The nationwide standard numeric code
5 must contain the same number of numeric digits, and each digit
6 or combination of digits must refer to the same level of
7 taxing jurisdiction throughout the United States and must be
8 in a format similar to FIPS 55-3 or other appropriate standard
9 approved by the Federation of Tax Administrators and the
10 Multistate Tax Commission. Each address or address range must
11 be provided in standard postal format, including the street
12 number, street number range, street name, and zip code. Each
13 year after the creation of the initial database, the
14 Department of Revenue shall annually create and maintain a
15 database for the current tax year. Each annual database must
16 be calendar-year specific.
17 (b)1. Each participating local taxing jurisdiction
18 shall furnish to the Department of Revenue all information
19 needed to create the electronic database as soon as practical
20 and feasible. The information furnished to the Department of
21 Revenue must specify an effective date.
22 2. Each participating local taxing jurisdiction shall
23 furnish to the Department of Revenue all information needed to
24 create and update the current year's database, including
25 changes in annexations, incorporations, and reorganizations
26 and any other changes in jurisdictional boundaries, as well as
27 changes in eligibility to participate in the excise tax
28 imposed under this chapter. The information must specify an
29 effective date and must be furnished to the Department of
30 Revenue by July 1 of the current year.
31 3. The Department of Revenue shall create and update
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1 the current year's database in accordance with the information
2 furnished by participating local taxing jurisdictions under
3 subparagraph 1. or subparagraph 2., as appropriate. To the
4 extent practicable, the Department of Revenue shall post each
5 new annual database on a web site by September 1 of each year.
6 Each participating local taxing jurisdiction shall have access
7 to this web site and, within 30 days thereafter, shall provide
8 any corrections to the Department of Revenue. The Department
9 of Revenue shall finalize the current year's database and post
10 it on a web site by November 1 of the current year. If a
11 dispute in jurisdictional boundaries cannot be resolved so
12 that changes in boundaries may be included, as appropriate, in
13 the database by November 1, the changes may not be
14 retroactively included in the current year's database and the
15 boundaries will remain the same as in the previous year's
16 database. The finalized database must be used in assigning
17 policies and premiums to the proper local taxing jurisdiction
18 for the insurance premium tax return due on the following
19 March 1 for the tax year 2005. For subsequent tax years, the
20 finalized database must be used in assigning policies and
21 premiums to the proper local taxing jurisdiction for the
22 insurance premium tax return due for the tax year beginning on
23 or after the January 1 following the website posting of the
24 database. Information contained in the electronic database is
25 conclusive for purposes of this chapter. The electronic
26 database is not an order, a rule, or a policy of general
27 applicability.
28 4. Each annual database must identify the additions,
29 deletions, and other changes to the preceding version of the
30 database.
31 (3)(a) As used in this section, the term "due
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1 diligence" means the care and attention that is expected from
2 and is ordinarily exercised by a reasonable and prudent person
3 under the circumstances.
4 (b) Notwithstanding any law to the contrary, an
5 insurance company is exercising due diligence if the insurance
6 company complies with the provisions of paragraph (1)(b) or if
7 the insurance company assigns an insured's premium to local
8 taxing jurisdictions in accordance with the Department of
9 Revenue's annual database and with respect to such database:
10 1. Expends reasonable resources to accurately and
11 reliably implement such method;
12 2. Maintains adequate internal controls to correctly
13 include in its database of policyholders the location of the
14 property insured, in the proper address format, so that
15 matching with the department's database is accurate; and
16 3. Corrects errors in the assignment of addresses to
17 local taxing jurisdictions within 120 days after the insurance
18 company discovers the errors.
19 (4) There is annually appropriated from the moneys
20 collected under this chapter and deposited in the Police and
21 Firefighter's Premium Tax Trust Fund an amount sufficient to
22 pay the expenses of the Department of Revenue in administering
23 this section, but not to exceed $50,000 annually, adjusted
24 annually by the lesser of a 5 percent increase or the
25 percentage of growth in the total collections.
26 (5) The Department of Revenue shall adopt rules
27 necessary to administer this section, including rules
28 establishing procedures and forms.
29 (6) Any insurer that is obligated to collect and remit
30 the tax on property insurance imposed under s. 175.101 shall
31 be held harmless from any liability, including, but not
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1 limited to, liability for taxes, interest, or penalties that
2 would otherwise be due solely as a result of an assignment of
3 an insured property to an incorrect local taxing jurisdiction,
4 based on the collection and remission of the tax accruing
5 before January 1, 2005, if the insurer collects and reports
6 this tax consistent with filings for periods before January 1,
7 2005. Further, any insurer that is obligated to collect and
8 remit the tax on property insurance imposed under this section
9 is not subject to an examination under s. 624.316 or s.
10 624.3161 which would occur solely as a result of an assignment
11 of an insured property to an incorrect local taxing
12 jurisdiction, based on the collection and remission of such
13 tax accruing before January 1, 2005.
14 Section 2. Section 185.085, Florida Statutes, is
15 created to read:
16 185.085 Determination of local premium tax situs.--
17 (1)(a) Any insurance company that is obligated to
18 report and remit the excise tax on casualty insurance premiums
19 imposed under s. 185.08 shall be held harmless from any
20 liability, including, but not limited to, liability for taxes,
21 interest, or penalties that would otherwise be due solely as a
22 result of an assignment of an insured property to an incorrect
23 local taxing jurisdiction if the insurance company exercises
24 due diligence in applying an electronic database provided by
25 the Department of Revenue under subsection (2). Insurance
26 companies that do not use the electronic database provided by
27 the Department of Revenue or that do not exercise due
28 diligence in applying the electronic database for tax years on
29 or after January 1, 2006, are subject to a 0.5 percent penalty
30 on the portion of the premium pertaining to any insured risk
31 that is improperly assigned, whether assigned to an improper
6
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1 local taxing jurisdiction, not assigned to a local taxing
2 jurisdiction when it should be assigned to a local taxing
3 jurisdiction, or assigned to a local taxing jurisdiction when
4 it should not be assigned to a local taxing jurisdiction.
5 (b) Any insurance company that is obligated to report
6 and remit the excise tax on commercial casualty insurance
7 premiums imposed under s. 185.08 and is unable, after due
8 diligence, to assign an insured property to a specific local
9 taxing jurisdiction for purposes of complying with
10 paragraph(a) shall remit the excise tax on commercial casualty
11 insurance premiums using a methodology of apportionment in a
12 manner consistent with the remittance for the 2004 calendar
13 year. An insurance company which makes two contacts with the
14 agent responsible for a commercial property insurance
15 application for the purpose of verifying information on the
16 application necessary for the assignment to the appropriate
17 taxing jurisdiction, shall be considered to have exercised due
18 diligence. Any insurance company which complies with the
19 provisions of this paragraph shall not be subject to the
20 penalty provided in paragraph (a).
21 (2)(a) The Department of Revenue shall, subject to
22 legislative appropriation, create as soon as practical and
23 feasible, and thereafter shall maintain, an electronic
24 database that conforms to any format approved by the American
25 National Standards Institute's Accredited Standards Committee
26 X12 and that designates for each street address and address
27 range in the state, including any multiple postal street
28 addresses applicable to one street location, the local taxing
29 jurisdiction in which the street address and address range is
30 located, and the appropriate code for each such participating
31 local taxing jurisdiction, identified by one nationwide
7
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1 standard numeric code. The nationwide standard numeric code
2 must contain the same number of numeric digits, and each digit
3 or combination of digits must refer to the same level of
4 taxing jurisdiction throughout the United States and must be
5 in a format similar to FIPS 55-3 or other appropriate standard
6 approved by the Federation of Tax Administrators and the
7 Multistate Tax Commission. Each address or address range must
8 be provided in standard postal format, including the street
9 number, street number range, street name, and zip code. Each
10 year after the creation of the initial database, the
11 Department of Revenue shall annually create and maintain a
12 database for the current tax year. Each annual database must
13 be calendar-year specific.
14 (b)1. Each participating local taxing jurisdiction
15 shall furnish to the Department of Revenue all information
16 needed to create the electronic database as soon as practical
17 and feasible. The information furnished to the Department of
18 Revenue must specify an effective date.
19 2. Each participating local taxing jurisdiction shall
20 furnish to the Department of Revenue all information needed to
21 create and update the current year's database, including
22 changes in annexations, incorporations, and reorganizations
23 and any other changes in jurisdictional boundaries, as well as
24 changes in eligibility to participate in the excise tax
25 imposed under this chapter. The information must specify an
26 effective date and must be furnished to the Department of
27 Revenue by July 1 of the current year.
28 3. The Department of Revenue shall create and update
29 the current year's database in accordance with the information
30 furnished by participating local taxing jurisdictions under
31 subparagraph 1. or subparagraph 2., as appropriate. To the
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Amendment No. ___ Barcode 270192
1 extent practicable, the Department of Revenue shall post each
2 new annual database on a web site by September 1 of each year.
3 Each participating local taxing jurisdiction shall have access
4 to this web site and, within 30 days thereafter, shall provide
5 any corrections to the Department of Revenue. The Department
6 of Revenue shall finalize the current year's database and post
7 it on a web site by November 1 of the current year. If a
8 dispute in jurisdictional boundaries cannot be resolved so
9 that changes in boundaries may be included, as appropriate, in
10 the database by November 1, the changes may not be
11 retroactively included in the current year's database and the
12 boundaries will remain the same as in the previous year's
13 database. The finalized database must be used in assigning
14 policies and premiums to the proper local taxing jurisdiction
15 for the insurance premium tax return due on the following
16 March 1 for the tax year 2005. For subsequent tax years, the
17 finalized database must be used in assigning policies and
18 premiums to the proper local taxing jurisdiction for the
19 insurance premium tax return due for the tax year beginning on
20 or after the January 1 following the website posting of the
21 database. Information contained in the electronic database is
22 conclusive for purposes of this chapter. The electronic
23 database is not an order, a rule, or a policy of general
24 applicability.
25 4. Each annual database must identify the additions,
26 deletions, and other changes to the preceding version of the
27 database.
28 (3)(a) As used in this section, the term "due
29 diligence" means the care and attention that is expected from
30 and is ordinarily exercised by a reasonable and prudent person
31 under the circumstances.
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1 (b) Notwithstanding any law to the contrary, an
2 insurance company is exercising due diligence if the insurance
3 company complies with the provisions of paragraph (1)(b) or if
4 the insurance company assigns an insured's premium to local
5 taxing jurisdictions in accordance with the Department of
6 Revenue's annual database and with respect to such database:
7 1. Expends reasonable resources to accurately and
8 reliably implement such method;
9 2. Maintains adequate internal controls to correctly
10 include in its database of policyholders the location of the
11 property insured, in the proper address format, so that
12 matching with the department's database is accurate; and
13 3. Corrects errors in the assignment of addresses to
14 local taxing jurisdictions within 120 days after the insurance
15 company discovers the errors.
16 (4) There is annually appropriated from the moneys
17 collected under this chapter and deposited in the Police and
18 Firefighter's Premium Tax Trust Fund an amount sufficient to
19 pay the expenses of the Department of Revenue in administering
20 this section, but not to exceed $50,000 annually, adjusted
21 annually by the lesser of a 5 percent increase or the
22 percentage of growth in the total collections.
23 (5) The Department of Revenue shall adopt rules
24 necessary to administer this section, including rules
25 establishing procedures and forms.
26 (6)(a) Notwithstanding any other law, a methodology,
27 formula, or database that is adopted in any year after January
28 1, 2005, may not result in a distribution to a participating
29 municipality that has a retirement plan created pursuant to
30 this chapter of an amount of excise tax which is less than the
31 amount distributed to such participating municipality for
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1 calendar year 2004. However, if the total proceeds to be
2 distributed for the current year from the excise tax imposed
3 under s. 185.08 are less than the total amount distributed for
4 calendar year 2004, each participating municipality shall
5 receive a current year distribution that is proportionate to
6 its share of the total 2004 calendar year distribution. If the
7 total proceeds to be distributed for the current year from the
8 excise tax imposed under s. 185.08 are greater than or equal
9 to the total amount distributed for calendar year 2004, each
10 participating municipality shall initially be distributed a
11 minimum amount equal to the amount received for calendar year
12 2004. The remaining amount to be distributed for the current
13 year, which equals the total to be distributed for the current
14 year, less minimum distribution amount, shall be distributed
15 to those municipalities with an amount reported for the
16 current year which is greater than the amount distributed to
17 such municipality for calendar year 2004. Each municipality
18 eligible for distribution of this remaining amount shall
19 receive its proportionate share of the remaining amount based
20 upon the amount reported for that municipality, above the
21 calendar year 2004 distribution for the current year, to the
22 total amount over the calendar year 2004 distribution for all
23 municipalities with an amount reported for the current year
24 which is greater than the calendar year 2004 distribution.
25 (b) If a new municipality elects to participate under
26 this chapter during any year after January 1, 2005, such
27 municipality shall receive the total amount reported for the
28 current- year for such municipality. All other participating
29 municipalities shall receive a current year distribution,
30 calculated as provided in this section, which is proportionate
31 to their share of the total 2004 calendar year distribution
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1 after subtracting the amount paid to the new participating
2 plans.
3 (c) This subsection expires January 1, 2008.
4 (7) Any insurer that is obligated to collect and remit
5 the tax on casualty insurance imposed under s. 185.08 shall be
6 held harmless from any liability, including, but not limited
7 to, liability for taxes, interest, or penalties that would
8 otherwise be due solely as a result of an assignment of an
9 insured risk to an incorrect local taxing jurisdiction, based
10 on the collection and remission of the tax accruing before
11 January 1, 2005, if the insurer collects and reports this tax
12 consistent with filings for periods before January 1, 2005.
13 Further, any insurer that is obligated to collect and remit
14 the tax on casualty insurance imposed under this section is
15 not subject to an examination under s. 624.316 or s. 624.3161
16 which would occur solely as a result of an assignment of an
17 insured risk to an incorrect local taxing jurisdiction, based
18 on the collection and remission of such tax accruing before
19 January 1, 2005.
20 Section 3. Subsection (1) of section 175.351, Florida
21 Statutes, is amended to read:
22 175.351 Municipalities and special fire control
23 districts having their own pension plans for
24 firefighters.--For any municipality, special fire control
25 district, local law municipality, local law special fire
26 control district, or local law plan under this chapter, in
27 order for municipalities and special fire control districts
28 with their own pension plans for firefighters, or for
29 firefighters and police officers, where included, to
30 participate in the distribution of the tax fund established
31 pursuant to s. 175.101, local law plans must meet the minimum
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1 benefits and minimum standards set forth in this chapter.
2 (1) PREMIUM TAX INCOME.--If a municipality has a
3 pension plan for firefighters, or a pension plan for
4 firefighters and police officers, where included, which in the
5 opinion of the division meets the minimum benefits and minimum
6 standards set forth in this chapter, the board of trustees of
7 the pension plan, as approved by a majority of firefighters of
8 the municipality, may:
9 (a) Place the income from the premium tax in s.
10 175.101 in such pension plan for the sole and exclusive use of
11 its firefighters, or for firefighters and police officers,
12 where included, where it shall become an integral part of that
13 pension plan and shall be used to pay extra benefits to the
14 firefighters included in that pension plan; or
15 (b) Place the income from the premium tax in s.
16 175.101 in a separate supplemental plan to pay extra benefits
17 to firefighters, or to firefighters and police officers where
18 included, participating in such separate supplemental plan.
19
20 The premium tax provided by this chapter shall in all cases be
21 used in its entirety to provide extra benefits to
22 firefighters, or to firefighters and police officers, where
23 included. However, local law plans in effect on October 1,
24 1998, shall be required to comply with the minimum benefit
25 provisions of this chapter only to the extent that additional
26 premium tax revenues become available to incrementally fund
27 the cost of such compliance as provided in s. 175.162(2)(a).
28 When a plan is in compliance with such minimum benefit
29 provisions, as subsequent additional premium tax revenues
30 become available, they shall be used to provide extra
31 benefits. For the purpose of this chapter, "additional premium
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1 tax revenues" means revenues received by a municipality or
2 special fire control district pursuant to s. 175.121 which
3 that exceed that amount received for calendar year 1997, and
4 the term "extra benefits" means benefits in addition to or
5 greater than those provided to general employees of the
6 municipality and in addition to those in existence for
7 firefighters on March 12, 1999. Local law plans created by
8 special act before May 23, 1939, shall be deemed to comply
9 with this chapter.
10 Section 4. Subsection (1) of section 185.35, Florida
11 Statutes, is amended to read:
12 185.35 Municipalities having their own pension plans
13 for police officers.--For any municipality, chapter plan,
14 local law municipality, or local law plan under this chapter,
15 in order for municipalities with their own pension plans for
16 police officers, or for police officers and firefighters where
17 included, to participate in the distribution of the tax fund
18 established pursuant to s. 185.08, local law plans must meet
19 the minimum benefits and minimum standards set forth in this
20 chapter:
21 (1) PREMIUM TAX INCOME.--If a municipality has a
22 pension plan for police officers, or for police officers and
23 firefighters where included, which, in the opinion of the
24 division, meets the minimum benefits and minimum standards set
25 forth in this chapter, the board of trustees of the pension
26 plan, as approved by a majority of police officers of the
27 municipality, may:
28 (a) Place the income from the premium tax in s. 185.08
29 in such pension plan for the sole and exclusive use of its
30 police officers, or its police officers and firefighters where
31 included, where it shall become an integral part of that
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1 pension plan and shall be used to pay extra benefits to the
2 police officers included in that pension plan; or
3 (b) May place the income from the premium tax in s.
4 185.08 in a separate supplemental plan to pay extra benefits
5 to the police officers, or police officers and firefighters
6 where included, participating in such separate supplemental
7 plan.
8
9 The premium tax provided by this chapter shall in all cases be
10 used in its entirety to provide extra benefits to police
11 officers, or to police officers and firefighters, where
12 included. However, local law plans in effect on October 1,
13 1998, shall be required to comply with the minimum benefit
14 provisions of this chapter only to the extent that additional
15 premium tax revenues become available to incrementally fund
16 the cost of such compliance as provided in s. 185.16(2). When
17 a plan is in compliance with such minimum benefit provisions,
18 as subsequent additional tax revenues become available, they
19 shall be used to provide extra benefits. For the purpose of
20 this chapter, "additional premium tax revenues" means revenues
21 received by a municipality pursuant to s. 185.10 which that
22 exceed the amount received for calendar year 1997, and the
23 term "extra benefits" means benefits in addition to or greater
24 than those provided to general employees of the municipality
25 and in addition to those in existence for police officers on
26 March 12, 1999. Local law plans created by special act before
27 May 23, 1939, shall be deemed to comply with this chapter.
28 Section 5. Subsection (7) is added to section 175.061,
29 Florida Statutes, to read:
30 175.061 Board of trustees; members; terms of office;
31 meetings; legal entity; costs; attorney's fees.--For any
15
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1 municipality, special fire control district, chapter plan,
2 local law municipality, local law special fire control
3 district, or local law plan under this chapter:
4 (7) The board of trustees may, upon written request by
5 the retiree of the plan, or by a dependent, when authorized by
6 the retiree or the retiree's beneficiary, authorize the plan
7 administrator to withhold from the monthly retirement payment
8 those funds that are necessary to pay for the benefits being
9 received through the governmental entity from which the
10 employee retired, to pay the certified bargaining agent of the
11 governmental entity, and to make any payments required by law.
12 Section 6. Present subsection (6) of section 185.05,
13 Florida Statutes, is redesignated as subsection (7), and a new
14 subsection (6) is added to that section, to read:
15 185.05 Board of trustees; members; terms of office;
16 meetings; legal entity; costs; attorney's fees.--For any
17 municipality, chapter plan, local law municipality, or local
18 law plan under this chapter:
19 (6) The board of trustees may, upon written request by
20 the retiree of the plan, or by a dependent, when authorized by
21 the retiree or the retiree's beneficiary, authorize the plan
22 administrator to withhold from the monthly retirement payment
23 those funds that are necessary to pay for the benefits being
24 received through the governmental entity from which the
25 employee retired, to pay the certified bargaining agent of the
26 governmental entity, and to make any payments required by law.
27 Section 7. The sum of $300,000 is appropriated from
28 the General Revenue Fund to the Department of Revenue for the
29 one-time expense of creating the original database called for
30 by sections 1 and 2 of this act and to support the
31 implementation process for use of the database. It is the
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1 intent of the Legislature in providing this appropriation that
2 the database for sections 1 and 2 of this act be available for
3 use in determining the allocation of premiums to the various
4 municipalities and special fire control districts for the 2005
5 insurance premium tax return that is due by March 1, 2006.
6 Section 8. The Legislature finds that a proper and
7 legitimate state purpose is served when employees and retirees
8 of the state and its political subdivisions, and the
9 dependents, survivors, and beneficiaries of such employees and
10 retirees, are extended the basic protections afforded by
11 governmental retirement systems. These persons must be
12 provided benefits that are fair and adequate and that are
13 managed, administered, and funded in an actuarially sound
14 manner, as required by Section 14, Article X of the State
15 Constitution, and part VII of chapter 112, Florida Statutes.
16 Therefore, the Legislature determines and declares that this
17 act fulfills an important state interest.
18 Section 9. This act shall take effect upon becoming a
19 law.
20
21
22 ================ T I T L E A M E N D M E N T ===============
23 And the title is amended as follows:
24 Delete everything before the enacting clause
25
26 and insert:
27 A bill to be entitled
28 An act relating to firefighter and municipal
29 police pensions; creating s. 175.1015, F.S.;
30 authorizing the Department of Revenue to create
31 and maintain a database for use by insurers
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1 that report and remit an excise tax on property
2 insurance premiums; providing incentives to
3 insurers for using the database and penalties
4 for failure to use the database; requiring
5 local governments to provide information to the
6 department; appropriating funds to the
7 department for the administration of the
8 database; authorizing the department to adopt
9 rules; creating s. 185.085, F.S.; authorizing
10 the Department of Revenue to create and
11 maintain a database for use by insurers that
12 report and remit an excise tax on casualty
13 insurers premiums; providing incentives to
14 insurers for using the database and penalties
15 for failure to use the database; requiring
16 local governments to provide information to the
17 department; appropriating funds to the
18 department for the administration of the
19 database; authorizing the department to adopt
20 rules; providing for distribution of tax
21 revenues through 2007; amending s. 175.351,
22 F.S.; providing for the meaning of the term
23 "extra benefits" with respect to pension plans
24 for firefighters; amending s. 185.35, F.S.;
25 providing for the meaning of the term "extra
26 benefits" with respect to pension plans for
27 municipal police officers; amending s. 175.061,
28 F.S.; authorizing the plan administrator to
29 withhold certain funds; amending s. 185.05,
30 F.S.; authorizing the plan administrator to
31 withhold certain funds; providing an
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SENATE AMENDMENT
Bill No. CS for SB 654
Amendment No. ___ Barcode 270192
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2 providing an effective date.
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