1 | A bill to be entitled |
2 | An act relating to fiscally constrained counties; amending |
3 | s. 212.20, F.S.; providing for a distribution of tax |
4 | revenue to fiscally constrained counties; amending s. |
5 | 218.65, F.S.; providing for a transitional emergency |
6 | distribution from the Local Government Half-cent Sales Tax |
7 | Clearing Trust Fund to certain fiscally constrained |
8 | counties; revising criteria for receiving certain funds |
9 | from the Local Government Half-cent Sales Tax Clearing |
10 | Trust Fund; creating s. 218.67, F.S.; providing |
11 | eligibility criteria to qualify as a fiscally constrained |
12 | county; providing for the distribution of additional funds |
13 | to certain fiscally constrained counties; providing for a |
14 | phase-out period; providing for the use of funds; amending |
15 | s. 288.0656, F.S.; authorizing the Office of Tourism, |
16 | Trade, and Economic Development to accept and administer |
17 | moneys appropriated for rural economic development; |
18 | authorizing the office to contract with Enterprise |
19 | Florida, Inc.; amending s. 288.1169, F.S.; correcting a |
20 | cross reference; amending s. 985.2155, F.S.; revising the |
21 | definition of the term "fiscally constrained county"; |
22 | providing an appropriation; providing an effective date. |
23 |
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24 | Be It Enacted by the Legislature of the State of Florida: |
25 |
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26 | Section 1. Paragraph (d) of subsection (6) of section |
27 | 212.20, Florida Statutes, is amended to read: |
28 | 212.20 Funds collected, disposition; additional powers of |
29 | department; operational expense; refund of taxes adjudicated |
30 | unconstitutionally collected.-- |
31 | (6) Distribution of all proceeds under this chapter and s. |
32 | 202.18(1)(b) and (2)(b) shall be as follows: |
33 | (d) The proceeds of all other taxes and fees imposed |
34 | pursuant to this chapter or remitted pursuant to s. 202.18(1)(b) |
35 | and (2)(b) shall be distributed as follows: |
36 | 1. In any fiscal year, the greater of $500 million, minus |
37 | an amount equal to 4.6 percent of the proceeds of the taxes |
38 | collected pursuant to chapter 201, or 5 percent of all other |
39 | taxes and fees imposed pursuant to this chapter or remitted |
40 | pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in |
41 | monthly installments into the General Revenue Fund. |
42 | 2. Two-tenths of one percent shall be transferred to the |
43 | Ecosystem Management and Restoration Trust Fund to be used for |
44 | water quality improvement and water restoration projects. |
45 | 3. After the distribution under subparagraphs 1. and 2., |
46 | 8.814 percent of the amount remitted by a sales tax dealer |
47 | located within a participating county pursuant to s. 218.61 |
48 | shall be transferred into the Local Government Half-cent Sales |
49 | Tax Clearing Trust Fund. Beginning July 1, 2003, the amount to |
50 | be transferred pursuant to this subparagraph to the Local |
51 | Government Half-cent Sales Tax Clearing Trust Fund shall be |
52 | reduced by 0.1 percent, and the department shall distribute this |
53 | amount to the Public Employees Relations Commission Trust Fund |
54 | less $5,000 each month, which shall be added to the amount |
55 | calculated in subparagraph 4. and distributed accordingly. |
56 | 4. After the distribution under subparagraphs 1., 2., and |
57 | 3., 0.095 percent of the available proceeds shall be transferred |
58 | to the Local Government Half-cent Sales Tax Clearing Trust Fund |
59 | and distributed pursuant to s. 218.65. |
60 | 5. After the distributions under subparagraphs 1., 2., 3., |
61 | and 4., 2.0440 percent of the available proceeds pursuant to |
62 | this paragraph shall be transferred monthly to the Revenue |
63 | Sharing Trust Fund for Counties pursuant to s. 218.215. |
64 | 6. After the distributions under subparagraphs 1., 2., 3., |
65 | and 4., 1.3409 percent of the available proceeds pursuant to |
66 | this paragraph shall be transferred monthly to the Revenue |
67 | Sharing Trust Fund for Municipalities pursuant to s. 218.215. If |
68 | the total revenue to be distributed pursuant to this |
69 | subparagraph is at least as great as the amount due from the |
70 | Revenue Sharing Trust Fund for Municipalities and the former |
71 | Municipal Financial Assistance Trust Fund in state fiscal year |
72 | 1999-2000, no municipality shall receive less than the amount |
73 | due from the Revenue Sharing Trust Fund for Municipalities and |
74 | the former Municipal Financial Assistance Trust Fund in state |
75 | fiscal year 1999-2000. If the total proceeds to be distributed |
76 | are less than the amount received in combination from the |
77 | Revenue Sharing Trust Fund for Municipalities and the former |
78 | Municipal Financial Assistance Trust Fund in state fiscal year |
79 | 1999-2000, each municipality shall receive an amount |
80 | proportionate to the amount it was due in state fiscal year |
81 | 1999-2000. |
82 | 7. After the distributions under subparagraphs 1., 2., 3., |
83 | and 4., 0.082 percent of the available proceeds shall be |
84 | transferred to the Local Government Half-cent Sales Tax Clearing |
85 | Trust Fund and distributed pursuant to s. 218.67. |
86 | 8.7. Of the remaining proceeds: |
87 | a. In each fiscal year, the sum of $29,915,500 shall be |
88 | divided into as many equal parts as there are counties in the |
89 | state, and one part shall be distributed to each county. The |
90 | distribution among the several counties shall begin each fiscal |
91 | year on or before January 5th and shall continue monthly for a |
92 | total of 4 months. If a local or special law required that any |
93 | moneys accruing to a county in fiscal year 1999-2000 under the |
94 | then-existing provisions of s. 550.135 be paid directly to the |
95 | district school board, special district, or a municipal |
96 | government, such payment shall continue until such time that the |
97 | local or special law is amended or repealed. The state covenants |
98 | with holders of bonds or other instruments of indebtedness |
99 | issued by local governments, special districts, or district |
100 | school boards prior to July 1, 2000, that it is not the intent |
101 | of this subparagraph to adversely affect the rights of those |
102 | holders or relieve local governments, special districts, or |
103 | district school boards of the duty to meet their obligations as |
104 | a result of previous pledges or assignments or trusts entered |
105 | into which obligated funds received from the distribution to |
106 | county governments under then-existing s. 550.135. This |
107 | distribution specifically is in lieu of funds distributed under |
108 | s. 550.135 prior to July 1, 2000. |
109 | b. The department shall distribute $166,667 monthly |
110 | pursuant to s. 288.1162 to each applicant that has been |
111 | certified as a "facility for a new professional sports |
112 | franchise" or a "facility for a retained professional sports |
113 | franchise" pursuant to s. 288.1162. Up to $41,667 shall be |
114 | distributed monthly by the department to each applicant that has |
115 | been certified as a "facility for a retained spring training |
116 | franchise" pursuant to s. 288.1162; however, not more than |
117 | $208,335 may be distributed monthly in the aggregate to all |
118 | certified facilities for a retained spring training franchise. |
119 | Distributions shall begin 60 days following such certification |
120 | and shall continue for not more than 30 years. Nothing contained |
121 | in this paragraph shall be construed to allow an applicant |
122 | certified pursuant to s. 288.1162 to receive more in |
123 | distributions than actually expended by the applicant for the |
124 | public purposes provided for in s. 288.1162(6). However, a |
125 | certified applicant is entitled to receive distributions up to |
126 | the maximum amount allowable and undistributed under this |
127 | section for additional renovations and improvements to the |
128 | facility for the franchise without additional certification. |
129 | c. Beginning 30 days after notice by the Office of |
130 | Tourism, Trade, and Economic Development to the Department of |
131 | Revenue that an applicant has been certified as the professional |
132 | golf hall of fame pursuant to s. 288.1168 and is open to the |
133 | public, $166,667 shall be distributed monthly, for up to 300 |
134 | months, to the applicant. |
135 | d. Beginning 30 days after notice by the Office of |
136 | Tourism, Trade, and Economic Development to the Department of |
137 | Revenue that the applicant has been certified as the |
138 | International Game Fish Association World Center facility |
139 | pursuant to s. 288.1169, and the facility is open to the public, |
140 | $83,333 shall be distributed monthly, for up to 168 months, to |
141 | the applicant. This distribution is subject to reduction |
142 | pursuant to s. 288.1169. A lump sum payment of $999,996 shall be |
143 | made, after certification and before July 1, 2000. |
144 | 9.8. All other proceeds shall remain with the General |
145 | Revenue Fund. |
146 | Section 2. Section 218.65, Florida Statutes, is amended to |
147 | read: |
148 | 218.65 Emergency distribution.-- |
149 | (1) Each county government which meets the provisions of |
150 | subsection (2) or subsection (8)(7) and which participates in |
151 | the local government half-cent sales tax shall receive a |
152 | distribution from the Local Government Half-cent Sales Tax |
153 | Clearing Trust Fund in addition to its regular monthly |
154 | distribution as provided in this part. |
155 | (2) The Legislature hereby finds and declares that a |
156 | fiscal emergency exists in any county which meets the following |
157 | criteria specified in paragraph (a), if applicable, and the |
158 | criterion specified in paragraph (b): |
159 | (a) If The county has a population of 65,000 or less; and |
160 | above: |
161 | 1. In any year from 1977 to 1981, inclusive, the value of |
162 | net new construction and additions placed on the tax roll for |
163 | that year was less than 2 percent of the taxable value for |
164 | school purposes on the roll for that year, exclusive of such net |
165 | value; or |
166 | 2. The percentage increase in county taxable value from |
167 | 1979 to 1980, 1980 to 1981, or 1981 to 1982 was less than 3 |
168 | percent. |
169 | (b) The moneys distributed to the county government |
170 | pursuant to s. 218.62 for the prior fiscal year were less than |
171 | the current per capita limitation, based on the population of |
172 | that county. |
173 | (3) Qualification under this section shall be determined |
174 | annually at the start of the fiscal year. Emergency and |
175 | supplemental moneys shall be distributed monthly with other |
176 | moneys provided pursuant to this part. |
177 | (4) For the fiscal year beginning in 1988, the per capita |
178 | limitation shall be $24.60. Thereafter, commencing with the |
179 | fiscal year which begins in 1989, this limitation shall be |
180 | adjusted annually for inflation. The annual adjustment to the |
181 | per capita limitation for each fiscal period shall be the |
182 | percentage change in the state and local government price |
183 | deflator for purchases of goods and services, all items, 1983 |
184 | equals 100, or successor reports for the preceding calendar year |
185 | as initially reported by the United States Department of |
186 | Commerce, Bureau of Economic Analysis, as certified by the |
187 | Florida Consensus Estimating Conference. |
188 | (5) At the beginning of each fiscal year, the Department |
189 | of Revenue shall calculate a base allocation for each eligible |
190 | county equal to the difference between the current per capita |
191 | limitation times the county's population, minus prior year |
192 | ordinary distributions to the county pursuant to ss. |
193 | 212.20(6)(d)3., 218.61, and 218.62. If moneys deposited into the |
194 | Local Government Half-cent Sales Tax Clearing Trust Fund |
195 | pursuant to s. 212.20(6)(d)4., excluding moneys appropriated for |
196 | supplemental distributions pursuant to subsection (8)(7), for |
197 | the current year are less than or equal to the sum of the base |
198 | allocations, each eligible county shall receive a share of the |
199 | appropriated amount proportional to its base allocation. If the |
200 | deposited amount exceeds the sum of the base allocations, each |
201 | county shall receive its base allocation, and the excess |
202 | appropriated amount, less any amounts distributed under |
203 | subsection (6), shall be distributed equally on a per capita |
204 | basis among the eligible counties. |
205 | (6) If moneys deposited in the Local Government Half-cent |
206 | Sales Tax Clearing Trust Fund pursuant to s. 212.20(6)(d)4. |
207 | exceed the amount necessary to provide the base allocation to |
208 | each eligible county, the moneys in the trust fund may be used |
209 | to provide a transitional distribution, as specified in this |
210 | subsection, to certain counties whose population has increased. |
211 | The transitional distribution shall be made available to each |
212 | county that qualified for a distribution under subsection (2) in |
213 | the prior year but does not, because of the requirements of |
214 | paragraph (2)(a), qualify for a distribution in the current |
215 | year. Beginning on July 1 of the year following the year in |
216 | which the county no longer qualifies for a distribution under |
217 | subsection (2), the county shall receive two-thirds of the |
218 | amount received in the prior year, and beginning July 1 of the |
219 | second year following the year in which the county no longer |
220 | qualifies for a distribution under subsection (2), the county |
221 | shall receive one-third of the amount it received in the last |
222 | year it qualified for the distribution under subsection (2). If |
223 | insufficient moneys are available in the Local Government Half- |
224 | cent Sales Tax Clearing Trust Fund to fully provide such a |
225 | transitional distribution to each county that meets the |
226 | eligibility criteria in this section, each eligible county shall |
227 | receive a share of the available moneys proportional to the |
228 | amount it would have received had moneys been sufficient to |
229 | fully provide such a transitional distribution to each eligible |
230 | county. |
231 | (7)(6) There is hereby annually appropriated from the |
232 | Local Government Half-cent Sales Tax Clearing Trust Fund the |
233 | distribution provided in s. 212.20(6)(d)4. to be used for |
234 | emergency and supplemental distributions pursuant to this |
235 | section. |
236 | (8)(7)(a) Any county the inmate population of which in any |
237 | year is greater than 7 percent of the total population of the |
238 | county is eligible for a supplemental distribution for that year |
239 | from funds expressly appropriated therefor. At the beginning of |
240 | each fiscal year, the Department of Revenue shall calculate a |
241 | supplemental allocation for each eligible county equal to the |
242 | current per capita limitation pursuant to subsection (4) times |
243 | the inmate population of the county. If moneys appropriated for |
244 | distribution pursuant to this section for the current year are |
245 | less than the sum of supplemental allocations, each eligible |
246 | county shall receive a share of the appropriated amount |
247 | proportional to its supplemental allocation. Otherwise, each |
248 | shall receive an amount equal to its supplemental allocation. |
249 | (b) For the purposes of this subsection, the term: |
250 | 1. "Inmate population" means the latest official state |
251 | estimate of the number of inmates and patients residing in |
252 | institutions operated by the Federal Government, the Department |
253 | of Corrections, or the Department of Children and Family |
254 | Services. |
255 | 2. "Total population" includes inmate population and |
256 | noninmate population. |
257 | Section 3. Section 218.67, Florida Statutes, is created to |
258 | read: |
259 | 218.67 Distribution for fiscally constrained counties.-- |
260 | (1) Each county for which the value of a mill will raise |
261 | no more than $4 million in revenue, based on the property |
262 | valuations and tax data annually published by the Department of |
263 | Revenue under s. 195.052, shall be considered a fiscally |
264 | constrained county. |
265 | (2) Each fiscally constrained county government that |
266 | participates in the local government half-cent sales tax shall |
267 | be eligible to receive an additional distribution from the Local |
268 | Government Half-cent Sales Tax Clearing Trust Fund, as provided |
269 | in s. 212.20, in addition to its regular monthly distribution |
270 | provided under this part and any emergency or supplemental |
271 | distribution under s. 218.65. |
272 | (3) The amount to be distributed to each fiscally |
273 | constrained county shall be determined by the Department of |
274 | Revenue at the beginning of the fiscal year, using the prior |
275 | fiscal year property valuations, tax data, and population |
276 | estimates and the millage rate levied for the prior fiscal year. |
277 | The amount distributed shall be allocated based upon the |
278 | following factors: |
279 | (a) The relative revenue-raising-capacity factor shall be |
280 | the ability of the eligible county to generate ad valorem |
281 | revenues from one mill of taxation on a per capita basis. A |
282 | county that raises no more than $25 per capita from one mill |
283 | shall be assigned a value of 1; a county that raises more than |
284 | $25 but no more than $30 per capita from one mill shall be |
285 | assigned a value of 0.75; and a county that raises more than $30 |
286 | but no more than $50 per capita from one mill shall be assigned |
287 | a value of 0.5. No value shall be assigned to counties that |
288 | raise more than $50 per capita from one mill of ad valorem |
289 | taxation. |
290 | (b) The local-effort factor shall be a measure of the |
291 | relative level of local effort of the eligible county as |
292 | indicated by the millage rate levied for the prior fiscal year. |
293 | The local-effort factor shall be the most recently adopted |
294 | countywide operating millage rate for each eligible county |
295 | multiplied by 0.1. |
296 | (c) Each eligible county's proportional allocation of the |
297 | total amount available to be distributed to all of the eligible |
298 | counties shall be in the same proportion as the sum of the |
299 | county's two factors is to the sum of the two factors for all |
300 | eligible counties. The counties that are eligible to receive an |
301 | allocation under this subsection and the amount available to be |
302 | distributed to such counties shall not include counties |
303 | participating in the phase-out period under subsection (4) nor |
304 | the amounts they remain eligible to receive during the phase- |
305 | out. |
306 | (4) For those counties that no longer qualify under the |
307 | requirements of subsection (1) after the effective date of this |
308 | act, there shall be a 2-year phase-out period. Beginning on July |
309 | 1 of the year following the year in which the value of a mill |
310 | for that county exceeds $4 million in revenue, the county shall |
311 | receive two-thirds of the amount received in the prior year, and |
312 | beginning on July 1 of the second year following the year in |
313 | which the value of a mill for that county exceeds $4 million in |
314 | revenue, the county shall receive one-third of the amount |
315 | received in the last year that the county qualified as a |
316 | fiscally constrained county. Following the 2-year phase-out |
317 | period, the county shall no longer be eligible to receive any |
318 | distributions under this section unless the county can be |
319 | considered a fiscally constrained county as provided in |
320 | subsection (1). |
321 | (5) The revenues received under this section may be used |
322 | by a county for any public purpose, except that such revenues |
323 | may not be used to pay debt service on bonds, notes, |
324 | certificates of participation, or any other forms of |
325 | indebtedness. |
326 | Section 4. Subsection (7) of section 288.0656, Florida |
327 | Statutes, is amended to read: |
328 | 288.0656 Rural Economic Development Initiative.-- |
329 | (7) REDI may recommend to the Governor up to three rural |
330 | areas of critical economic concern. |
331 | (a) A rural area of critical economic concern must be a |
332 | rural community, or a region composed of such, that has been |
333 | adversely affected by an extraordinary economic event or a |
334 | natural disaster or that presents a unique economic development |
335 | opportunity of regional impact that will create more than 1,000 |
336 | jobs over a 5-year period. The Governor may by executive order |
337 | designate up to three rural areas of critical economic concern |
338 | which will establish these areas as priority assignments for |
339 | REDI as well as to allow the Governor, acting through REDI, to |
340 | waive criteria, requirements, or similar provisions of any |
341 | economic development incentive. Such incentives shall include, |
342 | but not be limited to: the Qualified Target Industry Tax Refund |
343 | Program under s. 288.106, the Quick Response Training Program |
344 | under s. 288.047, the Quick Response Training Program for |
345 | participants in the welfare transition program under s. |
346 | 288.047(8), transportation projects under s. 288.063, the |
347 | brownfield redevelopment bonus refund under s. 288.107, and the |
348 | rural job tax credit program under ss. 212.098 and 220.1895. |
349 | Designation as a rural area of critical economic concern under |
350 | this subsection shall be contingent upon the execution of a |
351 | memorandum of agreement among the Office of Tourism, Trade, and |
352 | Economic Development; the governing body of the county; and the |
353 | governing bodies of any municipalities to be included within a |
354 | rural area of critical economic concern. Such agreement shall |
355 | specify the terms and conditions of the designation, including, |
356 | but not limited to, the duties and responsibilities of the |
357 | county and any participating municipalities to take actions |
358 | designed to facilitate the retention and expansion of existing |
359 | businesses in the area, as well as the recruitment of new |
360 | businesses to the area. |
361 | (b) The Office of Tourism, Trade, and Economic Development |
362 | may accept and administer moneys appropriated to the office to |
363 | support the implementation of the rural priority recommendation |
364 | within the statewide strategic economic development plan as |
365 | provided in s. 288.905, including the development of significant |
366 | regional economic development projects in each of the designated |
367 | rural areas of critical economic concern. The office may |
368 | contract with Enterprise Florida, Inc., to develop regional |
369 | project implementation plan components to include, but not be |
370 | limited to, the identification of potential sites, direct |
371 | marketing campaigns within the industry clusters for each area, |
372 | identification of costs and barriers related to site preparation |
373 | including permitting and infrastructure availability, |
374 | development of memoranda of agreement and interlocal agreements |
375 | with participating property owners and units of local government |
376 | within each area regarding the parameters of project |
377 | participation, and the development of incidental marketing |
378 | support materials and expenses. The office may approve the |
379 | expenditure of funds under this paragraph only to the extent |
380 | that funds are appropriated for such purpose by the Legislature. |
381 | Section 5. Subsection (6) of section 288.1169, Florida |
382 | Statutes, is amended to read: |
383 | 288.1169 International Game Fish Association World Center |
384 | facility.-- |
385 | (6) The Department of Commerce must recertify every 10 |
386 | years that the facility is open, that the International Game |
387 | Fish Association World Center continues to be the only |
388 | international administrative headquarters, fishing museum, and |
389 | Hall of Fame in the United States recognized by the |
390 | International Game Fish Association, and that the project is |
391 | meeting the minimum projections for attendance or sales tax |
392 | revenues as required at the time of original certification. If |
393 | the facility is not recertified during this 10-year review as |
394 | meeting the minimum projections, then funding will be abated |
395 | until certification criteria are met. If the project fails to |
396 | generate $1 million of annual revenues pursuant to paragraph |
397 | (2)(e), the distribution of revenues pursuant to s. |
398 | 212.20(6)(d)8.d. 212.20(6)(d)7.d. shall be reduced to an amount |
399 | equal to $83,333 multiplied by a fraction, the numerator of |
400 | which is the actual revenues generated and the denominator of |
401 | which is $1 million. Such reduction shall remain in effect until |
402 | revenues generated by the project in a 12-month period equal or |
403 | exceed $1 million. |
404 | Section 6. Paragraph (b) of subsection (2) of section |
405 | 985.2155, Florida Statutes, is amended to read: |
406 | 985.2155 Shared county and state responsibility for |
407 | juvenile detention.-- |
408 | (2) As used in this section, the term: |
409 | (b) "Fiscally constrained county" means a county |
410 | designated as a rural area of critical economic concern under s. |
411 | 288.0656 for which the value of a mill in the county is no more |
412 | than $4 $3 million, based on the property valuations and tax |
413 | data annually published by the Department of Revenue under s. |
414 | 195.052. |
415 | Section 7. There is hereby appropriated the sum of $2 |
416 | million from the General Revenue Fund for the 2005-2006 fiscal |
417 | year to the Office of Tourism, Trade, and Economic Development |
418 | for the implementation of the rural priority recommendation |
419 | within the statewide strategic economic development plan. |
420 | Section 8. This act shall take effect July 1, 2005. |