| 1 | The Committee on Local Government & Veterans' Affairs recommends |
| 2 | the following: |
| 3 |
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| 4 | Committee Substitute |
| 5 | Remove the entire bill and insert: |
| 6 | A bill to be entitled |
| 7 | An act relating to local government infrastructure surtax; |
| 8 | amending s. 212.055, F.S.; revising an eligibility |
| 9 | criterion for county and municipal use of surtax proceeds |
| 10 | for operation and maintenance of parks and recreation |
| 11 | programs and facilities; providing limitations; providing |
| 12 | an effective date. |
| 13 |
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| 14 | Be It Enacted by the Legislature of the State of Florida: |
| 15 |
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| 16 | Section 1. Paragraph (g) of subsection (2) of section |
| 17 | 212.055, Florida Statutes, is amended to read: |
| 18 | 212.055 Discretionary sales surtaxes; legislative intent; |
| 19 | authorization and use of proceeds.--It is the legislative intent |
| 20 | that any authorization for imposition of a discretionary sales |
| 21 | surtax shall be published in the Florida Statutes as a |
| 22 | subsection of this section, irrespective of the duration of the |
| 23 | levy. Each enactment shall specify the types of counties |
| 24 | authorized to levy; the rate or rates which may be imposed; the |
| 25 | maximum length of time the surtax may be imposed, if any; the |
| 26 | procedure which must be followed to secure voter approval, if |
| 27 | required; the purpose for which the proceeds may be expended; |
| 28 | and such other requirements as the Legislature may provide. |
| 29 | Taxable transactions and administrative procedures shall be as |
| 30 | provided in s. 212.054. |
| 31 | (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.-- |
| 32 | (g) Notwithstanding paragraph (d), a county having a |
| 33 | population greater than 75,000 in which the taxable value of |
| 34 | real property is less than 60 40 percent or more of the just |
| 35 | value of real property for is exempt or immune from ad valorem |
| 36 | tax purposes for the tax year in which an infrastructure surtax |
| 37 | referendum is placed before the voters taxation, and the |
| 38 | municipalities within such a county, may use the proceeds and |
| 39 | interest of the surtax for operation and maintenance of parks |
| 40 | and recreation programs and facilities established with the |
| 41 | proceeds of the surtax throughout the duration of the surtax |
| 42 | levy or while interest earnings accruing from the proceeds of |
| 43 | the surtax are available for such use, whichever period is |
| 44 | longer. |
| 45 | Section 2. This act shall take effect upon becoming a law. |