| 1 | The Committee on Finance & Tax recommends the following: |
| 2 |
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| 3 | Committee Substitute |
| 4 | Remove the entire bill and insert: |
| 5 | A bill to be entitled |
| 6 | An act relating to discretionary sales surtaxes; amending |
| 7 | s. 212.055, F.S.; clarifying provisions specifying uses of |
| 8 | proceeds of the charter county transit system surtax; |
| 9 | revising an eligibility criterion for county and municipal |
| 10 | use of local government infrastructure surtax proceeds for |
| 11 | operation and maintenance of parks and recreation programs |
| 12 | and facilities; providing limitations; providing an |
| 13 | effective date. |
| 14 |
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| 15 | Be It Enacted by the Legislature of the State of Florida: |
| 16 |
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| 17 | Section 1. Paragraph (d) of subsection (1) and paragraph |
| 18 | (g) of subsection (2) of section 212.055, Florida Statutes, are |
| 19 | amended to read: |
| 20 | 212.055 Discretionary sales surtaxes; legislative intent; |
| 21 | authorization and use of proceeds.--It is the legislative intent |
| 22 | that any authorization for imposition of a discretionary sales |
| 23 | surtax shall be published in the Florida Statutes as a |
| 24 | subsection of this section, irrespective of the duration of the |
| 25 | levy. Each enactment shall specify the types of counties |
| 26 | authorized to levy; the rate or rates which may be imposed; the |
| 27 | maximum length of time the surtax may be imposed, if any; the |
| 28 | procedure which must be followed to secure voter approval, if |
| 29 | required; the purpose for which the proceeds may be expended; |
| 30 | and such other requirements as the Legislature may provide. |
| 31 | Taxable transactions and administrative procedures shall be as |
| 32 | provided in s. 212.054. |
| 33 | (1) CHARTER COUNTY TRANSIT SYSTEM SURTAX.-- |
| 34 | (d) Proceeds from the surtax shall be applied to as many |
| 35 | or as few of the uses enumerated below in whatever combination |
| 36 | the county commission deems appropriate: |
| 37 | 1. Deposited by the county in the trust fund and shall be |
| 38 | used for the purposes of development, construction, equipment, |
| 39 | maintenance, operation, supportive services, including a |
| 40 | countywide bus system, and related costs of a fixed guideway |
| 41 | rapid transit system; |
| 42 | 2. Remitted by the governing body of the county to an |
| 43 | expressway or transportation authority created by law to be |
| 44 | used, at the discretion of such authority, for the development, |
| 45 | construction, operation, or maintenance of roads or bridges in |
| 46 | the county, for the operation and maintenance of a bus system, |
| 47 | for the payment of principal and interest on existing bonds |
| 48 | issued for the construction of such roads or bridges, and, upon |
| 49 | approval by the county commission, such proceeds may be pledged |
| 50 | for bonds issued to refinance existing bonds or new bonds issued |
| 51 | for the construction of such roads or bridges; |
| 52 | 3. For each county, as defined in s. 125.011(1), Used by |
| 53 | the charter county for the development, construction, operation, |
| 54 | and maintenance of roads and bridges in the county; for the |
| 55 | expansion, operation, and maintenance of bus and fixed guideway |
| 56 | systems; and for the payment of principal and interest on bonds |
| 57 | issued for the construction of fixed guideway rapid transit |
| 58 | systems, bus systems, roads, or bridges; and such proceeds may |
| 59 | be pledged by the governing body of the county for bonds issued |
| 60 | to refinance existing bonds or new bonds issued for the |
| 61 | construction of such fixed guideway rapid transit systems, bus |
| 62 | systems, roads, or bridges and no more than 25 percent used for |
| 63 | nontransit uses; and |
| 64 | 4. Used by the charter county for the planning, |
| 65 | development, construction, operation, and maintenance of roads |
| 66 | and bridges in the county; for the planning, development, |
| 67 | expansion, operation, and maintenance of bus and fixed guideway |
| 68 | systems; and for the payment of principal and interest on bonds |
| 69 | issued for the construction of fixed guideway rapid transit |
| 70 | systems, bus systems, roads, or bridges; and such proceeds may |
| 71 | be pledged by the governing body of the county for bonds issued |
| 72 | to refinance existing bonds or new bonds issued for the |
| 73 | construction of such fixed guideway rapid transit systems, bus |
| 74 | systems, roads, or bridges. Pursuant to an interlocal agreement |
| 75 | entered into pursuant to chapter 163, the governing body of the |
| 76 | charter county may distribute proceeds from the tax to a |
| 77 | municipality, or an expressway or transportation authority |
| 78 | created by law to be expended for the purpose authorized by this |
| 79 | paragraph. |
| 80 | (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.-- |
| 81 | (g) Notwithstanding paragraph (d), a county having a |
| 82 | population greater than 75,000 in which the taxable value of |
| 83 | real property is less than 60 40 percent or more of the just |
| 84 | value of real property for is exempt or immune from ad valorem |
| 85 | tax purposes for the tax year in which an infrastructure surtax |
| 86 | referendum is placed before the voters taxation, and the |
| 87 | municipalities within such a county, may use the proceeds and |
| 88 | interest of the surtax for operation and maintenance of parks |
| 89 | and recreation programs and facilities established with the |
| 90 | proceeds of the surtax throughout the duration of the surtax |
| 91 | levy or while interest earnings accruing from the proceeds of |
| 92 | the surtax are available for such use, whichever period is |
| 93 | longer. |
| 94 | Section 2. This act shall take effect upon becoming a law. |