Florida Senate - 2005 COMMITTEE AMENDMENT
Bill No. SB 1624
Barcode 482554
CHAMBER ACTION
Senate House
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11 The Committee on Community Affairs (Geller) recommended the
12 following amendment:
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14 Senate Amendment (with title amendment)
15 Delete everything after the enacting clause
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17 and insert:
18 Section 1. Subsection (3) of section 175.041, Florida
19 Statutes, is amended to read:
20 175.041 Firefighters' Pension Trust Fund created;
21 applicability of provisions.--For any municipality, special
22 fire control district, chapter plan, local law municipality,
23 local law special fire control district, or local law plan
24 under this chapter:
25 (3) The provisions of this chapter shall apply only to
26 municipalities organized and established pursuant to the laws
27 of the state and to special fire control districts, and said
28 provisions shall not apply to the unincorporated areas of any
29 county or counties except with respect to special fire control
30 districts that include unincorporated areas, nor shall the
31 provisions hereof apply to any governmental entity whose
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Florida Senate - 2005 COMMITTEE AMENDMENT
Bill No. SB 1624
Barcode 482554
1 firefighters are eligible to participate in the Florida
2 Retirement System.
3 (a) Special fire control districts that include, or
4 consist exclusively of, unincorporated areas of one or more
5 counties may levy and impose the tax and participate in the
6 retirement programs enabled by this chapter.
7 (b) With respect to the distribution of premium taxes,
8 a single consolidated government consisting of a former county
9 and one or more municipalities, consolidated pursuant to s. 3
10 or s. (6)(e), Art. VIII of the State Constitution, is also
11 eligible to participate under this chapter. The consolidated
12 government shall notify the division when it has entered into
13 an interlocal agreement to provide fire services to a
14 municipality within its boundaries. The municipality may enact
15 an ordinance levying the tax as provided in s. 175.101. Upon
16 being provided copies of the interlocal agreement and the
17 municipal ordinance levying the tax, the division may
18 distribute any premium taxes reported for the municipality to
19 the consolidated government as long as the interlocal
20 agreement is in effect.
21 (c) Any municipality that has entered into an
22 interlocal agreement to provide fire protection services to
23 any other incorporated municipality, in its entirety, for a
24 period of 12 months or more may be eligible to receive the
25 premium taxes reported for such other municipality. In order
26 to be eligible for such premium taxes, the municipality
27 providing the fire services must notify the division that it
28 has entered into an interlocal agreement with another
29 municipality. The municipality receiving the fire services may
30 enact an ordinance levying the tax as provided in s. 175.101.
31 Upon being provided copies of the interlocal agreement and the
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Florida Senate - 2005 COMMITTEE AMENDMENT
Bill No. SB 1624
Barcode 482554
1 municipal ordinance levying the tax, the division may
2 distribute any premium taxes reported for the municipality
3 receiving the fire services to the participating municipality
4 providing the fire services as long as the interlocal
5 agreement is in effect.
6 Section 2. Section 175.101, Florida Statutes, is
7 amended to read:
8 175.101 State excise tax on property insurance
9 premiums authorized; procedure.--For any municipality, special
10 fire control district, chapter plan, local law municipality,
11 local law special fire control district, or local law plan
12 under this chapter:
13 (1) Each municipality or special fire control district
14 in this state described and classified in s. 175.041, having a
15 lawfully established firefighters' pension trust fund or
16 municipal fund or special fire control district fund, by
17 whatever name known, providing pension benefits to
18 firefighters as provided under this chapter, may assess and
19 impose on every insurance company, corporation, or other
20 insurer now engaged in or carrying on, or who shall
21 hereinafter engage in or carry on, the business of property
22 insurance as shown by the records of the Office of Insurance
23 Regulation of the Financial Services Commission an excise tax
24 in addition to any lawful license or excise tax now levied by
25 each of the municipalities or special fire control districts,
26 respectively, amounting to 1.85 percent of the gross amount of
27 receipts of premiums from policyholders on all premiums
28 collected on property insurance policies covering property
29 within the corporate limits of such municipalities or within
30 the legally defined boundaries of special fire control
31 districts, respectively. Whenever the boundaries of a special
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Florida Senate - 2005 COMMITTEE AMENDMENT
Bill No. SB 1624
Barcode 482554
1 fire control district that has lawfully established a
2 firefighters' pension trust fund encompass a portion of the
3 corporate territory of a municipality that has also lawfully
4 established a firefighters' pension trust fund, that portion
5 of the tax receipts attributable to insurance policies
6 covering property situated both within the municipality and
7 the special fire control district shall be given to the fire
8 service provider. The agent shall identify the fire service
9 provider on the property owner's application for insurance.
10 Remaining revenues collected pursuant to this chapter shall be
11 distributed to the municipality or special fire control
12 district according to the location of the insured property.
13 (2) In the case of multiple peril policies with a
14 single premium for both the property and casualty coverages in
15 such policies, 70 percent of such premium shall be used as the
16 basis for the 1.85-percent tax.
17 (3) This excise tax shall be payable annually on March
18 1 of each year after the passage of an ordinance, in the case
19 of a municipality, or resolution, in the case of a special
20 fire control district, assessing and imposing the tax
21 authorized by this section. Installments of taxes shall be
22 paid according to the provision of s. 624.5092(2)(a), (b), and
23 (c).
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25 This section also applies to any municipality that has entered
26 into an interlocal agreement to provide fire protection
27 services to another incorporated municipality, in its
28 entirety, for a period of 12 months or more, as provided in s.
29 175.041(3), including any municipality consisting of a single
30 consolidated government which is made up of a former county
31 and one or more municipalities, consolidated pursuant to the
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Florida Senate - 2005 COMMITTEE AMENDMENT
Bill No. SB 1624
Barcode 482554
1 authority in s. 3 or s. 6(e), Art. VIII of the State
2 Constitution, and to property insurance policies covering
3 property with respect to the municipality that is providing
4 fire protection services by interlocal agreement. The excise
5 tax may be levied on any property within the boundaries of
6 such other incorporated municipality, or on any property
7 within the boundaries of the consolidated government,
8 regardless of whether the properties are located within one or
9 more separately incorporated areas within the consolidated
10 government, provided that the properties are being provided
11 fire protection services by interlocal agreement with the
12 other consolidated government.
13 Section 3. This act shall take effect October 1, 2005.
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16 ================ T I T L E A M E N D M E N T ===============
17 And the title is amended as follows:
18 Delete everything before the enacting clause
19
20 and insert:
21 A bill to be entitled
22 An act relating to firefighters' pensions;
23 amending s. 175.041, F.S.; providing that any
24 municipality that provides fire protection
25 services to another municipality under an
26 interlocal agreement is eligible to receive
27 premium taxes; authorizing the municipality
28 that receives the fire protection services to
29 enact an ordinance levying the tax; authorizing
30 the Division of Retirement within the
31 Department of Management Services to distribute
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Florida Senate - 2005 COMMITTEE AMENDMENT
Bill No. SB 1624
Barcode 482554
1 the premium taxes; amending s. 175.101, F.S.;
2 authorizing any municipality that has entered
3 into an interlocal agreement for fire
4 protection services with another municipality
5 to impose an excise tax on entities that are
6 engaged in the business of property insurance;
7 providing an effective date.
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