HB 1159

CS

CHAMBER ACTION

1	The Finance & Tax Committee recommends the following:
2
3	Council/Committee Substitute
4	Remove the entire bill and insert:
5	A bill to be entitled
6	An act relating to firefighters' pensions; amending s.
7	175.041, F.S.; providing that any municipality that
8	provides fire protection services to another municipality
9	under an interlocal agreement is eligible to receive
10	premium taxes; authorizing the municipality that receives
11	the fire protection services to enact an ordinance levying
12	the tax; authorizing the Division of Retirement within the
13	Department of Management Services to distribute the
14	premium taxes; amending s. 175.101, F.S.; authorizing any
15	municipality that has entered into an interlocal agreement
16	for fire protection services with another municipality to
17	impose an excise tax on entities that are engaged in the
18	business of property insurance; providing an effective
19	date.
20
21	Be It Enacted by the Legislature of the State of Florida:
22
23	Section 1.  Subsection (3) of section 175.041, Florida
24	Statutes, is amended to read:
25	175.041  Firefighters' Pension Trust Fund created;
26	applicability of provisions.--For any municipality, special fire
27	control district, chapter plan, local law municipality, local
28	law special fire control district, or local law plan under this
29	chapter:
30	(3)  The provisions of this chapter shall apply only to
31	municipalities organized and established pursuant to the laws of
32	the state and to special fire control districts, and said
33	provisions shall not apply to the unincorporated areas of any
34	county or counties except with respect to special fire control
35	districts that include unincorporated areas, nor shall the
36	provisions hereof apply to any governmental entity whose
37	firefighters are eligible to participate in the Florida
38	Retirement System.
39	(a)  Special fire control districts that include, or
40	consist exclusively of, unincorporated areas of one or more
41	counties may levy and impose the tax and participate in the
42	retirement programs enabled by this chapter.
43	(b)  With respect to the distribution of premium taxes, a
44	single consolidated government consisting of a former county and
45	one or more municipalities, consolidated pursuant to s. 3 or s.
46	6(e) (6)(e), Art. VIII of the State Constitution, is also
47	eligible to participate under this chapter. The consolidated
48	government shall notify the division when it has entered into an
49	interlocal agreement to provide fire services to a municipality
50	within its boundaries. The municipality may enact an ordinance
51	levying the tax as provided in s. 175.101. Upon being provided
52	copies of the interlocal agreement and the municipal ordinance
53	levying the tax, the division may distribute any premium taxes
54	reported for the municipality to the consolidated government as
55	long as the interlocal agreement is in effect.
56	(c)  Any municipality that has entered into an interlocal
57	agreement to provide fire protection services to any other
58	incorporated municipality, in its entirety, for a period of 12
59	months or more may be eligible to receive the premium taxes
60	reported for such other municipality. In order to be eligible
61	for such premium taxes, the municipality providing the fire
62	services must notify the division that it has entered into an
63	interlocal agreement with another municipality. The municipality
64	receiving the fire services may enact an ordinance levying the
65	tax as provided in s. 175.101. Upon being provided copies of the
66	interlocal agreement and the municipal ordinance levying the
67	tax, the division may distribute any premium taxes reported for
68	the municipality receiving the fire services to the
69	participating municipality providing the fire services as long
70	as the interlocal agreement is in effect.
71	Section 2.  Section 175.101, Florida Statutes, is amended
72	to read:
73	175.101  State excise tax on property insurance premiums
74	authorized; procedure.--For any municipality, special fire
75	control district, chapter plan, local law municipality, local
76	law special fire control district, or local law plan under this
77	chapter:
78	(1)  Each municipality or special fire control district in
79	this state described and classified in s. 175.041, having a
80	lawfully established firefighters' pension trust fund or
81	municipal fund or special fire control district fund, by
82	whatever name known, providing pension benefits to firefighters
83	as provided under this chapter, may assess and impose on every
84	insurance company, corporation, or other insurer now engaged in
85	or carrying on, or who shall hereinafter engage in or carry on,
86	the business of property insurance as shown by the records of
87	the Office of Insurance Regulation of the Financial Services
88	Commission an excise tax in addition to any lawful license or
89	excise tax now levied by each of the municipalities or special
90	fire control districts, respectively, amounting to 1.85 percent
91	of the gross amount of receipts of premiums from policyholders
92	on all premiums collected on property insurance policies
93	covering property within the corporate limits of such
94	municipalities or within the legally defined boundaries of
95	special fire control districts, respectively. Whenever the
96	boundaries of a special fire control district that has lawfully
97	established a firefighters' pension trust fund encompass a
98	portion of the corporate territory of a municipality that has
99	also lawfully established a firefighters' pension trust fund,
100	that portion of the tax receipts attributable to insurance
101	policies covering property situated both within the municipality
102	and the special fire control district shall be given to the fire
103	service provider. The agent shall identify the fire service
104	provider on the property owner's application for insurance.
105	Remaining revenues collected pursuant to this chapter shall be
106	distributed to the municipality or special fire control district
107	according to the location of the insured property.
108	(2)  In the case of multiple peril policies with a single
109	premium for both the property and casualty coverages in such
110	policies, 70 percent of such premium shall be used as the basis
111	for the 1.85-percent tax.
112	(3)  This excise tax shall be payable annually on March 1
113	of each year after the passage of an ordinance, in the case of a
114	municipality, or resolution, in the case of a special fire
115	control district, assessing and imposing the tax authorized by
116	this section.  Installments of taxes shall be paid according to
117	the provision of s. 624.5092(2)(a), (b), and (c).
118
119	This section also applies to any municipality that has entered
120	into an interlocal agreement to provide fire protection services
121	to another incorporated municipality, in its entirety, for a
122	period of 12 months or more, as provided in s. 175.041(3),
123	including any municipality consisting of a single consolidated
124	government which is made up of a former county and one or more
125	municipalities, consolidated pursuant to the authority in s. 3
126	or s. 6(e), Art. VIII of the State Constitution, and to property
127	insurance policies covering property with respect to the
128	municipality that is providing fire protection services by
129	interlocal agreement. The excise tax may be levied on any
130	property within the boundaries of such other incorporated
131	municipality, or on any property within the boundaries of the
132	consolidated government, regardless of whether the properties
133	are located within one or more separately incorporated areas
134	within the consolidated government, provided that the properties
135	are being provided fire protection services by interlocal
136	agreement with the other consolidated government.
137	Section 3.  This act shall take effect October 1, 2005.

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