Senate Bill sb1018c2

    Florida Senate - 2006                    CS for CS for SB 1018

    By the Committees on Community Affairs; Domestic Security; and
    Senator Bennett




    578-1789-06

  1                      A bill to be entitled

  2         An act relating to tax benefits related to

  3         catastrophic emergencies; amending s. 212.055,

  4         F.S.; including as infrastructure any fixed

  5         capital expenditure or fixed capital outlay

  6         associated with the improvement of certain

  7         private facilities that the owner agrees to

  8         make available as a public emergency shelter or

  9         staging area for emergency response equipment

10         during emergencies declared by the state or

11         local government; requiring that improvements

12         be limited to those necessary to meet current

13         standards for public emergency evacuation

14         shelters; requiring the owner to enter into a

15         written contract with the local government

16         providing improvement funding; providing an

17         effective date.

18  

19  Be It Enacted by the Legislature of the State of Florida:

20  

21         Section 1.  Paragraph (d) of subsection (2) of section

22  212.055, Florida Statutes, is amended to read:

23         212.055  Discretionary sales surtaxes; legislative

24  intent; authorization and use of proceeds.--It is the

25  legislative intent that any authorization for imposition of a

26  discretionary sales surtax shall be published in the Florida

27  Statutes as a subsection of this section, irrespective of the

28  duration of the levy.  Each enactment shall specify the types

29  of counties authorized to levy; the rate or rates which may be

30  imposed; the maximum length of time the surtax may be imposed,

31  if any; the procedure which must be followed to secure voter

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






    Florida Senate - 2006                    CS for CS for SB 1018
    578-1789-06




 1  approval, if required; the purpose for which the proceeds may

 2  be expended; and such other requirements as the Legislature

 3  may provide.  Taxable transactions and administrative

 4  procedures shall be as provided in s. 212.054.

 5         (2)  LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.--

 6         (d)1.  The proceeds of the surtax authorized by this

 7  subsection and any interest accrued thereto shall be expended

 8  by the school district or within the county and municipalities

 9  within the county, or, in the case of a negotiated joint

10  county agreement, within another county, to finance, plan, and

11  construct infrastructure and to acquire land for public

12  recreation or conservation or protection of natural resources

13  and to finance the closure of county-owned or municipally

14  owned solid waste landfills that are already closed or are

15  required to close by order of the Department of Environmental

16  Protection. Any use of such proceeds or interest for purposes

17  of landfill closure prior to July 1, 1993, is ratified.

18  Neither the proceeds nor any interest accrued thereto shall be

19  used for operational expenses of any infrastructure, except

20  that any county with a population of less than 75,000 that is

21  required to close a landfill by order of the Department of

22  Environmental Protection may use the proceeds or any interest

23  accrued thereto for long-term maintenance costs associated

24  with landfill closure. Counties, as defined in s. 125.011(1),

25  and charter counties may, in addition, use the proceeds and

26  any interest accrued thereto to retire or service indebtedness

27  incurred for bonds issued prior to July 1, 1987, for

28  infrastructure purposes, and for bonds subsequently issued to

29  refund such bonds. Any use of such proceeds or interest for

30  purposes of retiring or servicing indebtedness incurred for

31  such refunding bonds prior to July 1, 1999, is ratified.

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    Florida Senate - 2006                    CS for CS for SB 1018
    578-1789-06




 1         2.  For the purposes of this paragraph, the term

 2  "infrastructure" means:

 3         a.  Any fixed capital expenditure or fixed capital

 4  outlay associated with the construction, reconstruction, or

 5  improvement of public facilities that which have a life

 6  expectancy of 5 or more years and any land acquisition, land

 7  improvement, design, and engineering costs related thereto.

 8         b.  A fire department vehicle, an emergency medical

 9  service vehicle, a sheriff's office vehicle, a police

10  department vehicle, or any other vehicle, and such equipment

11  necessary to outfit the vehicle for its official use or

12  equipment that has a life expectancy of at least 5 years.

13         c.  Any expenditure for the construction, lease, or

14  maintenance of, or provision of utilities or security for,

15  facilities as defined in s. 29.008.

16         d.  Any fixed capital expenditure or fixed capital

17  outlay associated with the improvement of private facilities

18  that have a life expectancy of 5 or more years and that the

19  owner agrees to make available for use on a temporary basis as

20  needed by a local government as a public emergency shelter or

21  a staging area for emergency response equipment during an

22  emergency officially declared by the state or by the local

23  government under s. 252.38. Such improvements under this

24  subsection are limited to those necessary to comply with

25  current standards for public emergency evacuation shelters.

26  The owner shall enter into a written contract with the local

27  government providing the improvement funding to make such

28  private facility available to the public for purposes of

29  emergency shelter at no cost to the local government for a

30  minimum period of 10 years after completion of the

31  improvement, with the provision that such obligation will

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    Florida Senate - 2006                    CS for CS for SB 1018
    578-1789-06




 1  transfer to any subsequent owner until the end of the minimum

 2  period.

 3         3.  Notwithstanding any other provision of this

 4  subsection, a discretionary sales surtax imposed or extended

 5  after the effective date of this act may provide for an amount

 6  not to exceed 15 percent of the local option sales surtax

 7  proceeds to be allocated for deposit to a trust fund within

 8  the county's accounts created for the purpose of funding

 9  economic development projects of a general public purpose

10  targeted to improve local economies, including the funding of

11  operational costs and incentives related to such economic

12  development. The ballot statement must indicate the intention

13  to make an allocation under the authority of this

14  subparagraph.

15         Section 2.  This act shall take effect July 1, 2006.

16  

17          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
18                            CS/SB 1018

19                                 

20  The committee substitute deletes provisions granting an
    exemption from the Transient Rentals tax for individuals
21  seeking temporary housing following displacement as a result
    of a hurricane or other catastrophic disaster.
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