Senate Bill sb0654

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    Florida Senate - 2004                                   SB 654

    By Senators Fasano, Pruitt, Webster, Smith and Haridopolos





    11-772-04

  1                      A bill to be entitled

  2         An act relating to firefighter and municipal

  3         police pensions; creating s. 175.1015, F.S.;

  4         authorizing the Department of Revenue to create

  5         and maintain a database for use by insurers

  6         that report and remit an excise tax on property

  7         insurance premiums; providing insurers with

  8         incentives for using the database; providing

  9         penalties for failure to use the database;

10         requiring local governments to provide

11         information to the department; appropriating

12         funds to the department for the administration

13         of the database; authorizing the department to

14         adopt rules; creating s. 185.085, F.S.;

15         authorizing the Department of Revenue to create

16         and maintain a database for use by insurers

17         that report and remit an excise tax on casualty

18         insurers premiums; providing incentives to

19         insurers for using the database and penalties

20         for failure to use the database; requiring

21         local governments to provide information to the

22         department; appropriating funds to the

23         department for the administration of the

24         database; authorizing the department to adopt

25         rules; providing for distribution of tax

26         revenues through 2007; amending s. 175.351,

27         F.S.; defining the term "extra benefits" with

28         respect to pension plans for firefighters;

29         amending s. 185.35, F.S.; providing for the

30         meaning of the term "extra benefits" with

31         respect to pension plans for municipal police

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 1         officers; amending s. 175.061, F.S.;

 2         authorizing the plan administrator to withhold

 3         certain funds; amending s. 185.05, F.S.;

 4         authorizing the plan administrator to withhold

 5         certain funds; providing an appropriation to

 6         the Department of Revenue; providing an

 7         effective date.

 8  

 9  Be It Enacted by the Legislature of the State of Florida:

10  

11         Section 1.  Section 175.1015, Florida Statutes, is

12  created to read:

13         175.1015  Determination of local premium tax situs.--

14         (1)(a)  Any insurance company that is obligated to

15  report and remit the excise tax on property insurance premiums

16  imposed under s. 175.101 shall be held harmless from any

17  liability for taxes, interest, or penalties that would

18  otherwise be due solely as a result of an assignment of an

19  insured property to an incorrect local taxing jurisdiction if

20  the insurance company exercises due diligence in applying an

21  electronic database provided by the Department of Revenue

22  under subsection (2). Insurance companies that do not use the

23  electronic database provided by the Department of Revenue or

24  that do not exercise due diligence in applying the electronic

25  database are subject to a 0.5 percent penalty on the portion

26  of the premium pertaining to any insured risk that is

27  improperly assigned, whether assigned to an improper local

28  taxing jurisdiction, not assigned to a local taxing

29  jurisdiction when it should be assigned to a local taxing

30  jurisdiction, or assigned to a local taxing jurisdiction when

31  it should not be assigned to a local taxing jurisdiction.

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 1         (b)  Any insurance company that is obligated to report

 2  and remit the excise tax on commercial property insurance

 3  premiums imposed under s. 175.101 and is unable, after due

 4  diligence, to assign an insured property to a specific local

 5  taxing jurisdiction for purposes of complying with paragraph

 6  (a) shall remit the excise tax on commercial property

 7  insurance premiums using a methodology of apportionment in a

 8  manner consistent with the remittance for the 2003 calendar

 9  year.

10         (2)(a)  The Department of Revenue shall, subject to

11  legislative appropriation, create as soon as practical and

12  feasible, and thereafter shall maintain, an electronic

13  database that conforms to any format approved by the American

14  National Standards Institute's Accredited Standards Committee

15  X12 and that designates for each street address and address

16  range in the state, including any multiple postal street

17  addresses applicable to one street location, the local taxing

18  jurisdiction in which the street address and address range is

19  located, and the appropriate code for each such participating

20  local taxing jurisdiction, identified by one nationwide

21  standard numeric code. The nationwide standard numeric code

22  must contain the same number of numeric digits, and each digit

23  or combination of digits must refer to the same level of

24  taxing jurisdiction throughout the United States and must be

25  in a format similar to FIPS 55-3 or other appropriate standard

26  approved by the Federation of Tax Administrators and the

27  Multistate Tax Commission. Each address or address range must

28  be provided in standard postal format, including the street

29  number, street number range, street name, and zip code. Each

30  year after the creation of the initial database, the

31  Department of Revenue shall annually create and maintain a

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 1  database for the current tax year. Each annual database must

 2  be calendar-year specific.

 3         (b)1.  Each participating local taxing jurisdiction

 4  shall furnish to the Department of Revenue all information

 5  needed to create the electronic database as soon as practical

 6  and feasible. The information furnished to the Department of

 7  Revenue must specify an effective date.

 8         2.  Each participating local taxing jurisdiction shall

 9  furnish to the Department of Revenue all information needed to

10  create and update the current year's database, including

11  changes in annexations, incorporations, and reorganizations

12  and any other changes in jurisdictional boundaries, as well as

13  changes in eligibility to participate in the excise tax

14  imposed under this chapter. The information must specify an

15  effective date and must be furnished to the Department of

16  Revenue by July 1 of the current year.

17         3.  The Department of Revenue shall create and update

18  the current year's database in accordance with the information

19  furnished by participating local taxing jurisdictions under

20  subparagraph 1. or subparagraph 2., as appropriate. To the

21  extent practicable, the Department of Revenue shall post each

22  new annual database on a web site by September 1 of each year.

23  Each participating local taxing jurisdiction shall have access

24  to this web site and, within 30 days thereafter, shall provide

25  any corrections to the Department of Revenue. The Department

26  of Revenue shall finalize the current year's database and post

27  it on a web site by November 1 of the tax year. If a dispute

28  in jurisdictional boundaries cannot be resolved so that

29  changes in boundaries may be included, as appropriate, in the

30  database by November 1, the changes may not be retroactively

31  included in the current year's database and the boundaries

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 1  will remain the same as in the previous year's database. The

 2  finalized database must be used in assigning policies and

 3  premiums to the proper local taxing jurisdiction for the

 4  insurance premium tax return due on the following March 1. The

 5  Department of Revenue shall furnish the annual database on

 6  magnetic or electronic media to any insurance company or

 7  vendor that requests the database for the sole purpose of

 8  assigning insurance premiums to the proper local taxing

 9  jurisdiction for the excise tax imposed under this chapter.

10  Information contained in the electronic database is conclusive

11  for purposes of this chapter. The electronic database is not

12  an order, a rule, or a policy of general applicability.

13         4.  Each annual database must identify the additions,

14  deletions, and other changes to the preceding version of the

15  database.

16         (3)(a)  As used in this section, the term "due

17  diligence" means the care and attention that is expected from

18  and is ordinarily exercised by a reasonable and prudent person

19  under the circumstances.

20         (b)  Notwithstanding any law to the contrary, an

21  insurance company is exercising due diligence if the insurance

22  company complies with the provisions of paragraph (1)(b) or if

23  the insurance company assigns an insured's premium to local

24  taxing jurisdictions in accordance with the Department of

25  Revenue's annual database and:

26         1.  Expends reasonable resources to accurately and

27  reliably implement such method;

28         2.  Maintains adequate internal controls to correctly

29  include in its database of policyholders the location of the

30  property insured, in the proper address format, so that

31  matching with the department's database is accurate; and

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 1         3.  Corrects errors in the assignment of addresses to

 2  local taxing jurisdictions within 120 days after the insurance

 3  company discovers the errors.

 4         (4)  There is annually appropriated from the moneys

 5  collected under this chapter and deposited in the Police and

 6  Firefighter's Premium Tax Trust Fund an amount sufficient to

 7  pay the expenses of the Department of Revenue in administering

 8  this section, but not to exceed $50,000 annually, adjusted

 9  annually by the lesser of a 5 percent increase or the

10  percentage of growth in the total collections.

11         (5)  The Department of Revenue shall adopt rules

12  necessary to administer this section, including rules

13  establishing procedures and forms.

14         (6)  Any insurer that is obligated to collect and remit

15  the tax on property insurance imposed under s. 175.101 shall

16  be held harmless from any liability for taxes, interest, or

17  penalties that would otherwise be due solely as a result of an

18  assignment of an insured property to an incorrect local taxing

19  jurisdiction, based on the collection and remission of the tax

20  accruing before January 1, 2005, if the insurer collects and

21  reports this tax consistent with filings for periods before

22  January 1, 2005. Further, any insurer that is obligated to

23  collect and remit the tax on property insurance imposed under

24  this section is not subject to an examination under s. 624.316

25  or s. 624.3161 which would occur solely as a result of an

26  assignment of an insured property to an incorrect local taxing

27  jurisdiction, based on the collection and remission of such

28  tax accruing before January 1, 2005.

29         Section 2.  Section 185.085, Florida Statutes, is

30  created to read:

31         185.085  Determination of local premium tax situs.--

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 1         (1)(a)  Any insurance company that is obligated to

 2  report and remit the excise tax on casualty insurance premiums

 3  imposed under s. 185.08 shall be held harmless from any

 4  liability for taxes, interest, or penalties that would

 5  otherwise be due solely as a result of an assignment of an

 6  insured property to an incorrect local taxing jurisdiction if

 7  the insurance company exercises due diligence in applying an

 8  electronic database provided by the Department of Revenue

 9  under subsection (2). Insurance companies that do not use the

10  electronic database provided by the Department of Revenue or

11  that do not exercise due diligence in applying the electronic

12  database are subject to a 0.5 percent penalty on the portion

13  of the premium pertaining to any insured risk that is

14  improperly assigned, whether assigned to an improper local

15  taxing jurisdiction, not assigned to a local taxing

16  jurisdiction when it should be assigned to a local taxing

17  jurisdiction, or assigned to a local taxing jurisdiction when

18  it should not be assigned to a local taxing jurisdiction.

19         (b)  Any insurance company that is obligated to report

20  and remit the excise tax on commercial casualty insurance

21  premiums imposed under s. 185.08 and is unable, after due

22  diligence, to assign an insured property to a specific local

23  taxing jurisdiction for purposes of complying with paragraph

24  (a) shall remit the excise tax on commercial casualty

25  insurance premiums using a methodology of apportionment in a

26  manner consistent with the remittance for the 2003 calendar

27  year.

28         (2)(a)  The Department of Revenue shall, subject to

29  legislative appropriation, create as soon as practical and

30  feasible, and thereafter shall maintain, an electronic

31  database that conforms to any format approved by the American

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 1  National Standards Institute's Accredited Standards Committee

 2  X12 and that designates for each street address and address

 3  range in the state, including any multiple postal street

 4  addresses applicable to one street location, the local taxing

 5  jurisdiction in which the street address and address range is

 6  located, and the appropriate code for each such participating

 7  local taxing jurisdiction, identified by one nationwide

 8  standard numeric code. The nationwide standard numeric code

 9  must contain the same number of numeric digits, and each digit

10  or combination of digits must refer to the same level of

11  taxing jurisdiction throughout the United States and must be

12  in a format similar to FIPS 55-3 or other appropriate standard

13  approved by the Federation of Tax Administrators and the

14  Multistate Tax Commission. Each address or address range must

15  be provided in standard postal format, including the street

16  number, street number range, street name, and zip code. Each

17  year after the creation of the initial database, the

18  Department of Revenue shall annually create and maintain a

19  database for the current tax year. Each annual database must

20  be calendar-year specific.

21         (b)1.  Each participating local taxing jurisdiction

22  shall furnish to the Department of Revenue all information

23  needed to create the electronic database as soon as practical

24  and feasible. The information furnished to the Department of

25  Revenue must specify an effective date.

26         2.  Each participating local taxing jurisdiction shall

27  furnish to the Department of Revenue all information needed to

28  create and update the current year's database, including

29  changes in annexations, incorporations, and reorganizations

30  and any other changes in jurisdictional boundaries, as well as

31  changes in eligibility to participate in the excise tax

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 1  imposed under this chapter. The information must specify an

 2  effective date and must be furnished to the Department of

 3  Revenue by July 1 of the current year.

 4         3.  The Department of Revenue shall create and update

 5  the current year's database in accordance with the information

 6  furnished by participating local taxing jurisdictions under

 7  subparagraph 1. or subparagraph 2., as appropriate. To the

 8  extent practicable, the Department of Revenue shall post each

 9  new annual database on a web site by September 1 of each year.

10  Each participating local taxing jurisdiction shall have access

11  to this web site and, within 30 days thereafter, shall provide

12  any corrections to the Department of Revenue. The Department

13  of Revenue shall finalize the current year's database and post

14  it on a web site by November 1 of the tax year. If a dispute

15  in jurisdictional boundaries cannot be resolved so that

16  changes in boundaries may be included, as appropriate, in the

17  database by November 1, the changes may not be retroactively

18  included in the current year's database and the boundaries

19  will remain the same as in the previous year's database. 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 on the following March 1. The

23  Department of Revenue shall furnish the annual database on

24  magnetic or electronic media to any insurance company or

25  vendor that requests the database for the sole purpose of

26  assigning insurance premiums to the proper local taxing

27  jurisdiction for the excise tax imposed under this chapter.

28  Information contained in the electronic database is conclusive

29  for purposes of this chapter. The electronic database is not

30  an order, a rule, or a policy of general applicability.

31  

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 1         4.  Each annual database must identify the additions,

 2  deletions, and other changes to the preceding version of the

 3  database.

 4         (3)(a)  As used in this section, the term "due

 5  diligence" means the care and attention that is expected from

 6  and is ordinarily exercised by a reasonable and prudent person

 7  under the circumstances.

 8         (b)  Notwithstanding any law to the contrary, an

 9  insurance company is exercising due diligence if the insurance

10  company complies with the provisions of paragraph (1)(b) or if

11  the insurance company assigns an insured's premium to local

12  taxing jurisdictions in accordance with the Department of

13  Revenue's annual database and:

14         1.  Expends reasonable resources to accurately and

15  reliably implement such method;

16         2.  Maintains adequate internal controls to correctly

17  include in its database of policyholders the location of the

18  property insured, in the proper address format, so that

19  matching with the department's database is accurate; and

20         3.  Corrects errors in the assignment of addresses to

21  local taxing jurisdictions within 120 days after the insurance

22  company discovers the errors.

23         (4)  There is annually appropriated from the moneys

24  collected under this chapter and deposited in the Police and

25  Firefighter's Premium Tax Trust Fund an amount sufficient to

26  pay the expenses of the Department of Revenue in administering

27  this section, but not to exceed $50,000 annually, adjusted

28  annually by the lesser of a 5 percent increase or the

29  percentage of growth in the total collections.

30  

31  

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 1         (5)  The Department of Revenue shall adopt rules

 2  necessary to administer this section, including rules

 3  establishing procedures and forms.

 4         (6)(a)  Notwithstanding any other law, a methodology,

 5  formula, or database that is adopted in any year after January

 6  1, 2005, may not result in a distribution to a participating

 7  municipality that has a retirement plan created pursuant to

 8  this chapter of an amount of excise tax which is less than the

 9  amount distributed to such participating municipality for

10  calendar year 2004. However, if the total proceeds to be

11  distributed for the current year from the excise tax imposed

12  under s. 185.08 are less than the total amount distributed for

13  calendar year 2004, each participating municipality shall

14  receive a current year distribution that is proportionate to

15  its share of the total 2004 calendar year distribution. If the

16  total proceeds to be distributed for the current year from the

17  excise tax imposed under s. 185.08 are greater than or equal

18  to the total amount distributed for calendar year 2004, each

19  participating municipality shall initially be distributed a

20  minimum amount equal to the amount received for calendar year

21  2004. The remaining amount to be distributed for the current

22  year, which equals the total to be distributed for the current

23  year, less minimum distribution amount, shall be distributed

24  to those municipalities with an amount reported for the

25  current year which is greater than the amount distributed to

26  such municipality for calendar year 2004. Each municipality

27  eligible for distribution of this remaining amount shall

28  receive its proportionate share of the remaining amount based

29  upon the amount reported for that municipality, above the

30  calendar year 2004 distribution for the current year, to the

31  total amount over the calendar year 2004 distribution for all

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 1  municipalities with an amount reported for the current year

 2  which is greater than the calendar year 2004 distribution.

 3         (b)  If a new municipality elects to participate under

 4  this chapter during any year after January 1, 2005, such

 5  municipality shall receive the total amount reported for the

 6  current- year for such municipality. All other participating

 7  municipalities shall receive a current year distribution,

 8  calculated as provided in this section, which is proportionate

 9  to their share of the total 2004 calendar year distribution

10  after subtracting the amount paid to the new participating

11  plans.

12         (c)  This subsection expires January 1, 2008.

13         (7)  Any insurer that is obligated to collect and remit

14  the tax on casualty insurance imposed under s. 185.08 shall be

15  held harmless from any liability for taxes, interest, or

16  penalties that would otherwise be due solely as a result of an

17  assignment of an insured risk to an incorrect local taxing

18  jurisdiction, based on the collection and remission of the tax

19  accruing before January 1, 2005, if the insurer collects and

20  reports this tax consistent with filings for periods before

21  January 1, 2005. Further, any insurer that is obligated to

22  collect and remit the tax on casualty insurance imposed under

23  this section is not subject to an examination under s. 624.316

24  or s. 624.3161 which would occur solely as a result of an

25  assignment of an insured risk to an incorrect local taxing

26  jurisdiction, based on the collection and remission of such

27  tax accruing before January 1, 2005.

28         Section 3.  Subsection (1) of section 175.351, Florida

29  Statutes, is amended to read:

30         175.351  Municipalities and special fire control

31  districts having their own pension plans for

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 1  firefighters.--For any municipality, special fire control

 2  district, local law municipality, local law special fire

 3  control district, or local law plan under this chapter, in

 4  order for municipalities and special fire control districts

 5  with their own pension plans for firefighters, or for

 6  firefighters and police officers, where included, to

 7  participate in the distribution of the tax fund established

 8  pursuant to s. 175.101, local law plans must meet the minimum

 9  benefits and minimum standards set forth in this chapter.

10         (1)  PREMIUM TAX INCOME.--If a municipality has a

11  pension plan for firefighters, or a pension plan for

12  firefighters and police officers, where included, which in the

13  opinion of the division meets the minimum benefits and minimum

14  standards set forth in this chapter, the board of trustees of

15  the pension plan, as approved by a majority of firefighters of

16  the municipality, may:

17         (a)  Place the income from the premium tax in s.

18  175.101 in such pension plan for the sole and exclusive use of

19  its firefighters, or for firefighters and police officers,

20  where included, where it shall become an integral part of that

21  pension plan and shall be used to pay extra benefits to the

22  firefighters included in that pension plan; or

23         (b)  Place the income from the premium tax in s.

24  175.101 in a separate supplemental plan to pay extra benefits

25  to firefighters, or to firefighters and police officers where

26  included, participating in such separate supplemental plan.

27  

28  The premium tax provided by this chapter shall in all cases be

29  used in its entirety to provide extra benefits to

30  firefighters, or to firefighters and police officers, where

31  included.  However, local law plans in effect on October 1,

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 1  1998, shall be required to comply with the minimum benefit

 2  provisions of this chapter only to the extent that additional

 3  premium tax revenues become available to incrementally fund

 4  the cost of such compliance as provided in s. 175.162(2)(a).

 5  When a plan is in compliance with such minimum benefit

 6  provisions, as subsequent additional premium tax revenues

 7  become available, they shall be used to provide extra

 8  benefits. For the purpose of this chapter, "additional premium

 9  tax revenues" means revenues received by a municipality or

10  special fire control district pursuant to s. 175.121 which

11  that exceed that amount received for calendar year 1997, and

12  the term "extra benefits" means benefits in addition to or

13  greater than those provided to general employees of the

14  municipality and in addition to those in existence for

15  firefighters on March 12, 1999. Local law plans created by

16  special act before May 23, 1939, shall be deemed to comply

17  with this chapter.

18         Section 4.  Subsection (1) of section 185.35, Florida

19  Statutes, is amended to read:

20         185.35  Municipalities having their own pension plans

21  for police officers.--For any municipality, chapter plan,

22  local law municipality, or local law plan under this chapter,

23  in order for municipalities with their own pension plans for

24  police officers, or for police officers and firefighters where

25  included, to participate in the distribution of the tax fund

26  established pursuant to s. 185.08, local law plans must meet

27  the minimum benefits and minimum standards set forth in this

28  chapter:

29         (1)  PREMIUM TAX INCOME.--If a municipality has a

30  pension plan for police officers, or for police officers and

31  firefighters where included, which, in the opinion of the

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 1  division, meets the minimum benefits and minimum standards set

 2  forth in this chapter, the board of trustees of the pension

 3  plan, as approved by a majority of police officers of the

 4  municipality, may:

 5         (a)  Place the income from the premium tax in s. 185.08

 6  in such pension plan for the sole and exclusive use of its

 7  police officers, or its police officers and firefighters where

 8  included, where it shall become an integral part of that

 9  pension plan and shall be used to pay extra benefits to the

10  police officers included in that pension plan; or

11         (b)  May place the income from the premium tax in s.

12  185.08 in a separate supplemental plan to pay extra benefits

13  to the police officers, or police officers and firefighters

14  where included, participating in such separate supplemental

15  plan.

16  

17  The premium tax provided by this chapter shall in all cases be

18  used in its entirety to provide extra benefits to police

19  officers, or to police officers and firefighters, where

20  included.  However, local law plans in effect on October 1,

21  1998, shall be required to comply with the minimum benefit

22  provisions of this chapter only to the extent that additional

23  premium tax revenues become available to incrementally fund

24  the cost of such compliance as provided in s. 185.16(2). When

25  a plan is in compliance with such minimum benefit provisions,

26  as subsequent additional tax revenues become available, they

27  shall be used to provide extra benefits. For the purpose of

28  this chapter, "additional premium tax revenues" means revenues

29  received by a municipality pursuant to s. 185.10 which that

30  exceed the amount received for calendar year 1997, and the

31  term "extra benefits" means benefits in addition to or greater

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 1  than those provided to general employees of the municipality

 2  and in addition to those in existence for police officers on

 3  March 12, 1999. Local law plans created by special act before

 4  May 23, 1939, shall be deemed to comply with this chapter.

 5         Section 5.  Subsection (7) is added to section 175.061,

 6  Florida Statutes, to read:

 7         175.061  Board of trustees; members; terms of office;

 8  meetings; legal entity; costs; attorney's fees.--For any

 9  municipality, special fire control district, chapter plan,

10  local law municipality, local law special fire control

11  district, or local law plan under this chapter:

12         (7)  The board of trustees may, upon written request by

13  the retiree of the plan, or by a dependent, when authorized by

14  the retiree or the retiree's beneficiary, authorize the plan

15  administrator to withhold from the monthly retirement payment

16  those funds that are necessary to pay for the benefits being

17  received through the governmental entity from which the

18  employee retired, to pay the certified bargaining agent of the

19  governmental entity, and to make any payments required by law.

20         Section 6.  Present subsection (6) of section 185.05,

21  Florida Statutes, is redesignated as subsection (7), and a new

22  subsection (6) is added to that section, to read:

23         185.05  Board of trustees; members; terms of office;

24  meetings; legal entity; costs; attorney's fees.--For any

25  municipality, chapter plan, local law municipality, or local

26  law plan under this chapter:

27         (6)  The board of trustees may, upon written request by

28  the retiree of the plan, or by a dependent, when authorized by

29  the retiree or the retiree's beneficiary, authorize the plan

30  administrator to withhold from the monthly retirement payment

31  those funds that are necessary to pay for the benefits being

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 1  received through the governmental entity from which the

 2  employee retired, to pay the certified bargaining agent of the

 3  governmental entity, and to make any payments required by law.

 4         Section 7.  The sum of $300,000 is appropriated from

 5  the General Revenue Fund to the Department of Revenue for the

 6  one-time expense of creating the original database called for

 7  by sections 1 and 2 of this act and to support the

 8  implementation process for use of the database. It is the

 9  intent of the Legislature in providing this appropriation that

10  the database for sections 1 and 2 of this act be available for

11  use in determining the allocation of premiums to the various

12  municipalities and special fire control districts for the 2005

13  insurance premium tax return that is due by March 1, 2006.

14         Section 8.  This act shall take effect January 1, 2005.

15  

16            *****************************************

17                          SENATE SUMMARY

18    Subject to legislative appropriation, requires the
      Department of Revenue to create and maintain databases
19    for use by insurers that report and remit excise taxes on
      property insurance premiums or casualty insurance
20    premiums. Provides insurers with incentives for using the
      databases and specifies penalties for failure to use the
21    databases. Requires local governments to provide
      information to the department. Authorizes the Department
22    of Revenue to adopt rules. Provides that the term "extra
      benefits" for purposes of the premium tax includes
23    benefits provided for firefighters and police officers on
      March 12, 1999. Provides an appropriation. (See bill for
24    details.)

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                                  17

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