HB 0909

1	A bill to be entitled
2	An act relating to local government infrastructure surtax;
3	amending s. 212.055, F.S.; revising an eligibility
4	criterion for county and municipal use of surtax proceeds
5	for operation and maintenance of parks and recreation
6	programs and facilities; providing an effective date.
7
8	Be It Enacted by the Legislature of the State of Florida:
9
10	Section 1.  Paragraph (g) of subsection (2) of section
11	212.055, Florida Statutes, is amended to read:
12	212.055  Discretionary sales surtaxes; legislative intent;
13	authorization and use of proceeds.--It is the legislative intent
14	that any authorization for imposition of a discretionary sales
15	surtax shall be published in the Florida Statutes as a
16	subsection of this section, irrespective of the duration of the
17	levy. Each enactment shall specify the types of counties
18	authorized to levy; the rate or rates which may be imposed; the
19	maximum length of time the surtax may be imposed, if any; the
20	procedure which must be followed to secure voter approval, if
21	required; the purpose for which the proceeds may be expended;
22	and such other requirements as the Legislature may provide.
23	Taxable transactions and administrative procedures shall be as
24	provided in s. 212.054.
25	(2)  LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.--
26	(g)  Notwithstanding paragraph (d), a county in which the
27	taxable value of real property is less than 60 40 percent or
28	more of the just value of real property for is exempt or immune
29	from ad valorem tax purposes taxation, and the municipalities
30	within such a county, may use the proceeds and interest of the
31	surtax for operation and maintenance of parks and recreation
32	programs and facilities established with the proceeds of the
33	surtax.
34	Section 2.  This act shall take effect upon becoming a law.

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