HB 1257

1
A bill to be entitled
2An act relating to fiscally constrained counties; amending
3s. 212.20, F.S.; providing for a distribution of tax
4revenue to fiscally constrained counties; creating s.
5218.67, F.S.; providing eligibility criteria to qualify as
6a fiscally constrained county; providing for the
7distribution of additional funds to certain fiscally
8constrained counties; providing a methodology for
9calculating the distribution of funds to eligible
10counties; providing for a phase-out period; providing for
11the use of funds; amending s. 985.2155, F.S.; revising the
12definition of the term "fiscally constrained county";
13amending s. 288.1169, F.S.; correcting a cross reference;
14providing an effective date.
15
16Be It Enacted by the Legislature of the State of Florida:
17
18     Section 1.  Paragraph (d) of subsection (6) of section
19212.20, Florida Statutes, is amended to read:
20     212.20  Funds collected, disposition; additional powers of
21department; operational expense; refund of taxes adjudicated
22unconstitutionally collected.--
23     (6)  Distribution of all proceeds under this chapter and s.
24202.18(1)(b) and (2)(b) shall be as follows:
25     (d)  The proceeds of all other taxes and fees imposed
26pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
27and (2)(b) shall be distributed as follows:
28     1.  In any fiscal year, the greater of $500 million, minus
29an amount equal to 4.6 percent of the proceeds of the taxes
30collected pursuant to chapter 201, or 5 percent of all other
31taxes and fees imposed pursuant to this chapter or remitted
32pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
33monthly installments into the General Revenue Fund.
34     2.  Two-tenths of one percent shall be transferred to the
35Ecosystem Management and Restoration Trust Fund to be used for
36water quality improvement and water restoration projects.
37     3.  After the distribution under subparagraphs 1. and 2.,
388.814 percent of the amount remitted by a sales tax dealer
39located within a participating county pursuant to s. 218.61
40shall be transferred into the Local Government Half-cent Sales
41Tax Clearing Trust Fund. Beginning July 1, 2003, the amount to
42be transferred pursuant to this subparagraph to the Local
43Government Half-cent Sales Tax Clearing Trust Fund shall be
44reduced by 0.1 percent, and the department shall distribute this
45amount to the Public Employees Relations Commission Trust Fund
46less $5,000 each month, which shall be added to the amount
47calculated in subparagraph 4. and distributed accordingly.
48     4.  After the distribution under subparagraphs 1., 2., and
493., 0.095 percent of the available proceeds shall be transferred
50to the Local Government Half-cent Sales Tax Clearing Trust Fund
51and distributed pursuant to s. 218.65.
52     5.  After the distributions under subparagraphs 1., 2., 3.,
53and 4., 2.0440 percent of the available proceeds pursuant to
54this paragraph shall be transferred monthly to the Revenue
55Sharing Trust Fund for Counties pursuant to s. 218.215.
56     6.  After the distributions under subparagraphs 1., 2., 3.,
57and 4., 1.3409 percent of the available proceeds pursuant to
58this paragraph shall be transferred monthly to the Revenue
59Sharing Trust Fund for Municipalities pursuant to s. 218.215. If
60the total revenue to be distributed pursuant to this
61subparagraph is at least as great as the amount due from the
62Revenue Sharing Trust Fund for Municipalities and the former
63Municipal Financial Assistance Trust Fund in state fiscal year
641999-2000, no municipality shall receive less than the amount
65due from the Revenue Sharing Trust Fund for Municipalities and
66the former Municipal Financial Assistance Trust Fund in state
67fiscal year 1999-2000. If the total proceeds to be distributed
68are less than the amount received in combination from the
69Revenue Sharing Trust Fund for Municipalities and the former
70Municipal Financial Assistance Trust Fund in state fiscal year
711999-2000, each municipality shall receive an amount
72proportionate to the amount it was due in state fiscal year
731999-2000.
74     7.  After the distributions under subparagraphs 1., 2., 3.,
75and 4., 0.0841 percent of the available proceeds shall be
76transferred to the Local Government Half-cent Sales Tax Clearing
77Trust Fund and distributed pursuant to s. 218.67.
78     8.7.  Of the remaining proceeds:
79     a.  In each fiscal year, the sum of $29,915,500 shall be
80divided into as many equal parts as there are counties in the
81state, and one part shall be distributed to each county. The
82distribution among the several counties shall begin each fiscal
83year on or before January 5th and shall continue monthly for a
84total of 4 months. If a local or special law required that any
85moneys accruing to a county in fiscal year 1999-2000 under the
86then-existing provisions of s. 550.135 be paid directly to the
87district school board, special district, or a municipal
88government, such payment shall continue until such time that the
89local or special law is amended or repealed. The state covenants
90with holders of bonds or other instruments of indebtedness
91issued by local governments, special districts, or district
92school boards prior to July 1, 2000, that it is not the intent
93of this subparagraph to adversely affect the rights of those
94holders or relieve local governments, special districts, or
95district school boards of the duty to meet their obligations as
96a result of previous pledges or assignments or trusts entered
97into which obligated funds received from the distribution to
98county governments under then-existing s. 550.135. This
99distribution specifically is in lieu of funds distributed under
100s. 550.135 prior to July 1, 2000.
101     b.  The department shall distribute $166,667 monthly
102pursuant to s. 288.1162 to each applicant that has been
103certified as a "facility for a new professional sports
104franchise" or a "facility for a retained professional sports
105franchise" pursuant to s. 288.1162. Up to $41,667 shall be
106distributed monthly by the department to each applicant that has
107been certified as a "facility for a retained spring training
108franchise" pursuant to s. 288.1162; however, not more than
109$208,335 may be distributed monthly in the aggregate to all
110certified facilities for a retained spring training franchise.
111Distributions shall begin 60 days following such certification
112and shall continue for not more than 30 years. Nothing contained
113in this paragraph shall be construed to allow an applicant
114certified pursuant to s. 288.1162 to receive more in
115distributions than actually expended by the applicant for the
116public purposes provided for in s. 288.1162(6). However, a
117certified applicant is entitled to receive distributions up to
118the maximum amount allowable and undistributed under this
119section for additional renovations and improvements to the
120facility for the franchise without additional certification.
121     c.  Beginning 30 days after notice by the Office of
122Tourism, Trade, and Economic Development to the Department of
123Revenue that an applicant has been certified as the professional
124golf hall of fame pursuant to s. 288.1168 and is open to the
125public, $166,667 shall be distributed monthly, for up to 300
126months, to the applicant.
127     d.  Beginning 30 days after notice by the Office of
128Tourism, Trade, and Economic Development to the Department of
129Revenue that the applicant has been certified as the
130International Game Fish Association World Center facility
131pursuant to s. 288.1169, and the facility is open to the public,
132$83,333 shall be distributed monthly, for up to 168 months, to
133the applicant. This distribution is subject to reduction
134pursuant to s. 288.1169. A lump sum payment of $999,996 shall be
135made, after certification and before July 1, 2000.
136     9.8.  All other proceeds shall remain with the General
137Revenue Fund.
138     Section 2.  Section 218.67, Florida Statutes, is created to
139read:
140     218.67  Distribution for fiscally constrained counties.--
141     (1)  Each county for which the value of a mill will raise
142no more than $4 million in revenue, based on the property
143valuations and tax data annually published by the Department of
144Revenue under s. 195.052, shall be considered a fiscally
145constrained county.
146     (2)  Each fiscally constrained county government that
147participates in the local government half-cent sales tax shall
148be eligible to receive an additional distribution from the Local
149Government Half-cent Sales Tax Clearing Trust Fund, as provided
150in s. 212.20, in addition to its regular monthly distribution
151provided under this part and any emergency or supplemental
152distribution under s. 218.65.
153     (3)  The amount to be distributed to each fiscally
154constrained county shall be determined by the Department of
155Revenue at the beginning of the fiscal year, using the prior
156fiscal year property valuations, tax data, and population
157estimates and the latest available millage rate. The amount
158distributed shall be allocated based upon the following factors:
159     (a)  The relative revenue-raising-capacity factor shall be
160the ability of the eligible county to generate ad valorem
161revenues from one mill of taxation on a per capita basis. A
162county that raises no more than $25 per capita from one mill
163shall be assigned a value of 1; a county that raises more than
164$25 but no more than $30 per capita from one mill shall be
165assigned a value of 0.75; and a county that raises more than $30
166but no more than $50 per capita from one mill shall be assigned
167a value of 0.5. No value shall be assigned to counties that
168raise more than $50 per capita from one mill of ad valorem
169taxation.
170     (b)  The local-effort factor shall be a measure of the
171relative level of local effort of the eligible county as
172indicated by the latest available millage rate. The local-effort
173factor shall be the most recently adopted countywide operating
174millage rate for each eligible county multiplied by 0.1.
175     (c)  Each eligible county's proportional allocation of the
176total amount available to be distributed to all of the eligible
177counties shall be in the same proportion as the sum of the
178county's two factors is to the sum of the two factors for all
179eligible counties. The counties that are eligible to receive an
180allocation under this subsection and the amount available to be
181distributed to such counties shall not include counties
182participating in the phase-out period under subsection (4) nor
183the amounts they remain eligible to receive during the phase-
184out.
185     (4)  For those counties that no longer qualify under the
186requirements of subsection (1) after the effective date of this
187act, there shall be a 2-year phase-out period. Beginning on July
1881 of the year following the year in which the value of a mill
189for that county exceeds $4 million in revenue, the county shall
190receive two-thirds of the amount received in the prior year, and
191beginning on July 1 of the second year following the year in
192which the value of a mill for that county exceeds $4 million in
193revenue, the county shall receive one-third of the amount
194received in the last year that the county qualified as a
195fiscally constrained county. Following the 2-year phase-out
196period, the county shall no longer be eligible to receive any
197distributions under this section unless the county can be
198considered a fiscally constrained county as provided in
199subsection (1).
200     (5)  The revenues received under this section may be used
201by a county for any public purpose, except that such revenues
202may not be used to pay debt service on bonds, notes,
203certificates of participation, or any other forms of
204indebtedness.
205     Section 3.  Paragraph (b) of subsection (2) of section
206985.2155, Florida Statutes, is amended to read:
207     985.2155  Shared county and state responsibility for
208juvenile detention.--
209     (2)  As used in this section, the term:
210     (b)  "Fiscally constrained county" means a county
211designated as a rural area of critical economic concern under s.
212288.0656 for which the value of a mill in the county is no more
213than $4 $3 million, based on the property valuations and tax
214data annually published by the Department of Revenue under s.
215195.052.
216     Section 4.  Subsection (6) of section 288.1169, Florida
217Statutes, is amended to read:
218     288.1169  International Game Fish Association World Center
219facility.--
220     (6)  The Department of Commerce must recertify every 10
221years that the facility is open, that the International Game
222Fish Association World Center continues to be the only
223international administrative headquarters, fishing museum, and
224Hall of Fame in the United States recognized by the
225International Game Fish Association, and that the project is
226meeting the minimum projections for attendance or sales tax
227revenues as required at the time of original certification. If
228the facility is not recertified during this 10-year review as
229meeting the minimum projections, then funding will be abated
230until certification criteria are met. If the project fails to
231generate $1 million of annual revenues pursuant to paragraph
232(2)(e), the distribution of revenues pursuant to s.
233212.20(6)(d)8.d. 212.20(6)(d)7.d. shall be reduced to an amount
234equal to $83,333 multiplied by a fraction, the numerator of
235which is the actual revenues generated and the denominator of
236which is $1 million. Such reduction shall remain in effect until
237revenues generated by the project in a 12-month period equal or
238exceed $1 million.
239     Section 5.  This act shall take effect July 1, 2005.


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