Senate Bill sb2168
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Florida Senate - 2005 SB 2168
By Senator Posey
24-1514-05
1 A bill to be entitled
2 An act relating to the local government
3 infrastructure surtax; amending s. 212.055,
4 F.S.; limiting use of surtax revenues for
5 infrastructure purposes; authorizing a portion
6 of surtax revenues to be used for property tax
7 reduction under certain circumstances;
8 authorizing use of a portion of surtax revenues
9 for operating expenses under certain
10 circumstances; providing limitations; deleting
11 a limitation on issuing bonds; providing an
12 effective date.
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14 Be It Enacted by the Legislature of the State of Florida:
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16 Section 1. Paragraphs (d) and (e) of subsection (2) of
17 section 212.055, Florida Statutes, are amended to read:
18 212.055 Discretionary sales surtaxes; legislative
19 intent; authorization and use of proceeds.--It is the
20 legislative intent that any authorization for imposition of a
21 discretionary sales surtax shall be published in the Florida
22 Statutes as a subsection of this section, irrespective of the
23 duration of the levy. Each enactment shall specify the types
24 of counties authorized to levy; the rate or rates which may be
25 imposed; the maximum length of time the surtax may be imposed,
26 if any; the procedure which must be followed to secure voter
27 approval, if required; the purpose for which the proceeds may
28 be expended; and such other requirements as the Legislature
29 may provide. Taxable transactions and administrative
30 procedures shall be as provided in s. 212.054.
31 (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.--
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Florida Senate - 2005 SB 2168
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1 (d)1. a. At least 50 percent of the proceeds of the
2 surtax authorized by this subsection and any interest accrued
3 thereto shall be expended by the school district or within the
4 county and municipalities within the county, or, in the case
5 of a negotiated joint county agreement, within another county,
6 to finance, plan, and construct infrastructure and to acquire
7 land for public recreation or conservation or protection of
8 natural resources and to finance the closure of county-owned
9 or municipally owned solid waste landfills that are already
10 closed or are required to close by order of the Department of
11 Environmental Protection. Any use of such proceeds or interest
12 for purposes of landfill closure prior to July 1, 1993, is
13 ratified. Neither the proceeds nor any interest accrued
14 thereto shall be used for operational expenses of any
15 infrastructure, except that Any county with a population of
16 less than 75,000 which that is required to close a landfill by
17 order of the Department of Environmental Protection may use
18 the proceeds or any interest accrued thereto for long-term
19 maintenance costs associated with landfill closure. Counties,
20 as defined in s. 125.011(1), and charter counties may, in
21 addition, use the proceeds and any interest accrued thereto to
22 retire or service indebtedness incurred for bonds issued prior
23 to July 1, 1987, for infrastructure purposes, and for bonds
24 subsequently issued to refund such bonds. Any use of such
25 proceeds or interest for purposes of retiring or servicing
26 indebtedness incurred for such refunding bonds prior to July
27 1, 1999, is ratified.
28 b.2. For the purposes of this subparagraph paragraph,
29 the term "infrastructure" means:
30 (I)a. Any fixed capital expenditure or fixed capital
31 outlay associated with the construction, reconstruction, or
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Florida Senate - 2005 SB 2168
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1 improvement of public facilities which have a life expectancy
2 of 5 or more years and any land acquisition, land improvement,
3 design, and engineering costs related thereto.
4 (II)b. A fire department vehicle, an emergency medical
5 service vehicle, a sheriff's office vehicle, a police
6 department vehicle, or any other vehicle, and such equipment
7 necessary to outfit the vehicle for its official use or
8 equipment that has a life expectancy of at least 5 years.
9 (III)c. Any expenditure for the construction, lease,
10 or maintenance of, or provision of utilities or security for,
11 facilities as defined in s. 29.008.
12 c.3. Notwithstanding any other provision of this
13 subsection, a discretionary sales surtax imposed or extended
14 after the effective date of this act may provide for an amount
15 not to exceed 15 percent of the local option sales surtax
16 proceeds to be allocated for deposit to a trust fund within
17 the county's accounts created for the purpose of funding
18 economic development projects of a general public purpose
19 targeted to improve local economies, including the funding of
20 operational costs and incentives related to such economic
21 development. The ballot statement must indicate the intention
22 to make an allocation under the authority of this
23 sub-subparagraph subparagraph.
24 2. Subject to any obligation to retire or service
25 indebtedness incurred by the taxing authority under this
26 subsection for bonds issued by the taxing authority prior to
27 July 1, 2005, and notwithstanding any other provision of this
28 subsection, a taxing authority receiving proceeds of the
29 surtax and any interest on such proceeds pursuant to this
30 subsection may use up to 35 percent of such proceeds and
31 interest to reduce property taxes and may use up to 15 percent
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Florida Senate - 2005 SB 2168
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1 of such proceeds and interest for operational expenses;
2 however, the percentage used for operational expenses may not
3 exceed the percentage used to reduce property taxes. In the
4 first year following the year in which the taxing authority
5 elects to use such proceeds and interest for the reduction of
6 property taxes, the taxing authority shall levy a millage rate
7 that, exclusive of new construction, additions to structures,
8 deletions, increases in the value of improvements that have
9 undergone a substantial rehabilitation that increased the
10 assessed value of such improvements by at least 100 percent,
11 and property added due to geographic boundary changes, will
12 provide ad valorem tax revenue that, when added to the
13 proceeds and interest being used for property tax reduction,
14 will not exceed the ad valorem tax revenue as levied during
15 the prior year.
16 (e) School districts, counties, and municipalities
17 receiving proceeds under the provisions of this subsection may
18 pledge such proceeds for the purpose of servicing new bond
19 indebtedness incurred pursuant to law. Local governments may
20 use the services of the Division of Bond Finance of the State
21 Board of Administration pursuant to the State Bond Act to
22 issue any bonds through the provisions of this subsection. In
23 no case may a jurisdiction issue bonds pursuant to this
24 subsection more frequently than once per year. Counties and
25 municipalities may join together for the issuance of bonds
26 authorized by this subsection.
27 Section 2. This act shall take effect July 1, 2005.
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2 SENATE SUMMARY
3 Revises provisions relating to the local government
infrastructure surtax. Requires that at least 50 percent
4 of the proceeds of the surtax, rather than all of such
proceeds, be used for infrastructure purposes. Authorizes
5 the use of a portion of the surtax revenues for
property-tax reduction under certain circumstances.
6 Authorizes the use of a portion of the surtax revenues
for operating expenses under certain circumstances.
7 Provides limitations. Deletes a limitation on issuing
bonds.
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