Senate Bill sb2312c1
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Florida Senate - 2006 CS for SB 2312
By the Committee on Community Affairs; and Senator Sebesta
578-2287-06
1 A bill to be entitled
2 An act relating to discretionary sales
3 surtaxes; amending s. 212.055, F.S.;
4 redesignating the charter county transit system
5 surtax as the charter county transportation
6 system surtax; providing that the proposal to
7 adopt such a discretionary sales surtax and
8 create a trust fund may be placed on the ballot
9 pursuant to an initiative petition if the
10 county charter so provides; providing
11 additional purposes for which the proceeds from
12 the surtax may be used; removing a prohibition
13 against the issuance, by a school district,
14 county, or municipality, of more than one bond
15 each year pledging proceeds of certain
16 discretionary taxes; allowing counties that are
17 not charter counties to levy, by ordinance, a
18 county transportation system surtax; requiring
19 that a discretionary sales surtax that is to be
20 adopted by referendum be placed on the ballot
21 at a time set at the discretion of the
22 governing body of a county; requiring that the
23 proceeds from a surtax be distributed to a
24 county and to each municipality within the
25 county according to an interlocal agreement or
26 an apportionment factor; providing that the
27 proceeds from the surtax be used for certain
28 purposes as considered appropriate by the
29 county commission; providing an effective date.
30
31 Be It Enacted by the Legislature of the State of Florida:
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Florida Senate - 2006 CS for SB 2312
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1 Section 1. Subsection (1) and paragraph (e) of
2 subsection (2) of section 212.055, Florida Statutes, are
3 amended, and subsection (8) is added to that section, to read:
4 212.055 Discretionary sales surtaxes; legislative
5 intent; authorization and use of proceeds.--It is the
6 legislative intent that any authorization for imposition of a
7 discretionary sales surtax shall be published in the Florida
8 Statutes as a subsection of this section, irrespective of the
9 duration of the levy. Each enactment shall specify the types
10 of counties authorized to levy; the rate or rates which may be
11 imposed; the maximum length of time the surtax may be imposed,
12 if any; the procedure which must be followed to secure voter
13 approval, if required; the purpose for which the proceeds may
14 be expended; and such other requirements as the Legislature
15 may provide. Taxable transactions and administrative
16 procedures shall be as provided in s. 212.054.
17 (1) CHARTER COUNTY TRANSPORTATION TRANSIT SYSTEM
18 SURTAX.--
19 (a) Each charter county which adopted a charter prior
20 to January 1, 1984, and each county the government of which is
21 consolidated with that of one or more municipalities, may levy
22 a discretionary sales surtax, subject to approval by a
23 majority vote of the electorate of the county or by a charter
24 amendment approved by a majority vote of the electorate of the
25 county.
26 (b) The rate shall be up to 1 percent.
27 (c) The proposal to adopt a discretionary sales surtax
28 as provided in this subsection and to create a trust fund
29 within the county accounts shall be placed on the ballot in
30 accordance with law at a time to be set at the discretion of
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Florida Senate - 2006 CS for SB 2312
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1 the governing body or pursuant to initiative petition, if
2 provided for in the county's charter.
3 (d) Proceeds from the surtax shall be applied to as
4 many or as few of the uses enumerated below in whatever
5 combination the county commission deems appropriate:
6 1. Deposited by the county in the trust fund and shall
7 be used for the purposes of development, construction,
8 equipment, maintenance, operation, supportive services,
9 including a countywide bus system, and related costs of a
10 fixed guideway rapid transit system;
11 2. Remitted by the governing body of the county to an
12 expressway or transportation authority created by law to be
13 used, at the discretion of such authority, for the
14 development, construction, operation, or maintenance of roads
15 or bridges in the county, for the operation and maintenance of
16 a bus system, for the payment of principal and interest on
17 existing bonds issued for the construction of such roads or
18 bridges, and, upon approval by the county commission, such
19 proceeds may be pledged for bonds issued to refinance existing
20 bonds or new bonds issued for the construction of such roads
21 or bridges;
22 3. Used by the charter county for the development,
23 construction, operation, and maintenance of roads and bridges
24 in the county; for the expansion, operation, and maintenance
25 of bus and fixed guideway systems; and for the payment of
26 principal and interest on bonds issued for the construction of
27 fixed guideway rapid transit systems, bus systems, roads, or
28 bridges; and such proceeds may be pledged by the governing
29 body of the county for bonds issued to refinance existing
30 bonds or new bonds issued for the construction of such fixed
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Florida Senate - 2006 CS for SB 2312
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1 guideway rapid transit systems, bus systems, roads, or bridges
2 and no more than 25 percent used for nontransit uses; and
3 4. Used by the charter county for the planning,
4 development, construction, operation, and maintenance of roads
5 and bridges in the county; for the planning, development,
6 expansion, operation, and maintenance of bus and fixed
7 guideway systems; and for the payment of principal and
8 interest on bonds issued for the construction of fixed
9 guideway rapid transit systems, bus systems, roads, or
10 bridges; and such proceeds may be pledged by the governing
11 body of the county for bonds issued to refinance existing
12 bonds or new bonds issued for the construction of such fixed
13 guideway rapid transit systems, bus systems, roads, or
14 bridges. Pursuant to an interlocal agreement entered into
15 pursuant to chapter 163, the governing body of the charter
16 county may distribute proceeds from the tax to a municipality,
17 or an expressway or transportation authority created by law to
18 be expended for the purpose authorized by this paragraph;.
19 5. Used by the charter county to fund regionally
20 significant transportation projects that are identified in a
21 regional transportation plan developed in accordance with s.
22 339.155(5) or to provide matching funds for the Transportation
23 Regional Incentive Program in accordance with s. 339.2819 or
24 the New Starts Transit Program, as provided in s. 341.051; and
25 6. Used by the charter county to fund projects
26 identified in a capital improvements element of a
27 comprehensive plan that has been determined to be in
28 compliance with part II of chapter 163 or to implement a
29 long-term concurrency management system adopted by a local
30 government in accordance with s. 163.3177(3) or (9).
31 (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.--
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1 (e) School districts, counties, and municipalities
2 receiving proceeds under the provisions of this subsection may
3 pledge such proceeds for the purpose of servicing new bond
4 indebtedness incurred pursuant to law. Local governments may
5 use the services of the Division of Bond Finance of the State
6 Board of Administration pursuant to the State Bond Act to
7 issue any bonds through the provisions of this subsection. In
8 no case may a jurisdiction issue bonds pursuant to this
9 subsection more frequently than once per year. Counties and
10 municipalities may join together for the issuance of bonds
11 authorized by this subsection.
12 (8) COUNTY TRANSPORTATION SYSTEM SURTAX.--
13 (a) The governing authority in each county may levy a
14 discretionary sales surtax pursuant to ordinance enacted by a
15 majority of the members of the county governing authority and
16 subject to approval by a majority vote of the electorate of
17 the county.
18 (b) The rate shall be up to 1 percent.
19 (c) If the proposal to adopt a discretionary sales
20 surtax is to be adopted by a referendum as provided in this
21 subsection, such proposal shall be placed on the ballot in
22 accordance with law at a time to be set at the discretion of
23 the governing body of the county.
24 (d) Proceeds from the surtax shall be distributed to
25 the county and to each municipality within the county in which
26 the surtax is collected according to:
27 1. A separate interlocal agreement between the county
28 governing body and the governing body of any municipality
29 within the county; or
30 2. If there is no interlocal agreement between the
31 county governing body and the governing body of any
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1 municipality within the county, an apportionment factor for
2 each eligible local government as specified in this
3 subparagraph.
4 a. The apportionment factor for an eligible county
5 shall be composed of two equally weighted portions as follows:
6 (I) Each eligible county's population in the
7 unincorporated areas of the county as a percentage of the
8 total county population as determined pursuant to s. 186.901.
9 (II) Each eligible county's percentage of centerline
10 miles derived from the combined total number of centerline
11 miles owned and maintained by the county and each municipality
12 within the county as annually reported in the City/County
13 Mileage Report promulgated by the Transportation Statistics
14 Office within the Department of Transportation.
15 b. The apportionment factor for an eligible
16 municipality shall be composed of two equally weighted
17 portions as follows:
18 (I) Each eligible municipality's population as a
19 percentage of the total county population as determined
20 pursuant to s. 186.901.
21 (II) Each eligible municipality's percentage of
22 centerline miles derived from the combined total number of
23 centerline miles owned and maintained by the county and each
24 municipality within the county as annually reported in the
25 City/County Mileage Report promulgated by the Transportation
26 Statistics Office within the Department of Transportation.
27 (e) Proceeds from the surtax shall be applied to as
28 many or as few of the uses enumerated below in whatever
29 combination the governing body of the municipality or the
30 county considers appropriate:
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Florida Senate - 2006 CS for SB 2312
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1 1. Deposited by the governing body of the municipality
2 or the county in the trust fund and used for the purposes of
3 development, construction, equipment, maintenance, operation,
4 supportive services, including a bus system, and related costs
5 of a fixed guideway rapid transit system;
6 2. Remitted by the governing body of the municipality
7 or the county to an expressway or transportation authority
8 created by law to be used, at the discretion of such
9 authority, for the development, construction, operation, or
10 maintenance of roads, bicycle and pedestrian facilities, or
11 bridges in the county or municipality, for the operation and
12 maintenance of a bus system, for the payment of principal and
13 interest on existing bonds issued for the construction of such
14 roads, bicycle or pedestrian facilities, or bridges, and, upon
15 approval by the governing body of the municipality or county,
16 pledged for bonds issued to refinance existing bonds or new
17 bonds issued for the construction of such roads or bridges;
18 3. Used by the governing body of the municipality or
19 county for the planning, development, construction, operation,
20 and maintenance of roads, bicycle and pedestrian facilities,
21 or bridges in the municipality or county; for the planning,
22 development, expansion, operation, and maintenance of bus and
23 fixed guideway systems; and for the payment of principal and
24 interest on bonds issued for the construction of fixed
25 guideway rapid transit systems, bus systems, roads, bicycle
26 and pedestrian facilities, or bridges; and, upon approval by
27 the governing body of the municipality or county, pledged by
28 the governing body of the municipality or county for bonds
29 issued to refinance existing bonds or new bonds issued for the
30 construction of such fixed guideway rapid transit systems, bus
31 systems, roads, bicycle and pedestrian facilities, or bridges;
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Florida Senate - 2006 CS for SB 2312
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1 4. Used by the county or municipality to fund
2 regionally significant transportation projects that are
3 identified in a regional transportation plan developed in
4 accordance with s. 339.155(5) or to provide matching funds for
5 the Transportation Regional Incentive Program in accordance
6 with s. 339.2819 or the New Starts Transit Program as provided
7 in s. 341.051; and
8 5. Used by the county or municipality to fund projects
9 identified in a capital improvements element of a
10 comprehensive plan that has been determined to be in
11 compliance with part II of chapter 163 or to implement a
12 long-term concurrency management system adopted by a local
13 government in accordance with s. 163.3177(3) or (9).
14 Section 2. This act shall take effect July 1, 2006.
15
16 STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
COMMITTEE SUBSTITUTE FOR
17 Senate Bill 2312
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19 The CS renames the Charter County Transit System Surtax as the
"Charter County Transportation System Surtax." The CS allows a
20 proposal to adopt a Charter County Transportation System
Surtax to be placed on the ballot pursuant to initiative
21 petition, if provided for in the county's charter. The CS
expands the allowable uses of the revenues raised by the
22 surtax.
23 The CS also authorizes all counties to levy, pursuant to an
ordinance enacted by a majority of the members of the county
24 governing authority and subject to approval by a majority vote
of the electorate of the county, a County Transportation
25 System Surtax. The CS provides for the distribution of
proceeds from the maximum 1 percent sales surtax to counties
26 and eligible municipalities by interlocal agreement, or in the
absence of allowable uses for surtax proceeds (identical to
27 those established in the Charter County Transportation System
Surtax).
28
Finally, the CS deletes a prohibition against the issuance by
29 local governmental entities of more than one bond each year
pledging proceeds of the Local Government Infrastructure
30 Surtax.
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