Senate Bill sb2382
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Florida Senate - 2006 SB 2382
By Senator Dockery
15-1581-06 See HB 823
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; providing
11 an effective date.
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13 Be It Enacted by the Legislature of the State of Florida:
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15 Section 1. Paragraph (d) of subsection (2) of section
16 212.055, Florida Statutes, is amended to read:
17 212.055 Discretionary sales surtaxes; legislative
18 intent; authorization and use of proceeds.--It is the
19 legislative intent that any authorization for imposition of a
20 discretionary sales surtax shall be published in the Florida
21 Statutes as a subsection of this section, irrespective of the
22 duration of the levy. Each enactment shall specify the types
23 of counties authorized to levy; the rate or rates which may be
24 imposed; the maximum length of time the surtax may be imposed,
25 if any; the procedure which must be followed to secure voter
26 approval, if required; the purpose for which the proceeds may
27 be expended; and such other requirements as the Legislature
28 may provide. Taxable transactions and administrative
29 procedures shall be as provided in s. 212.054.
30 (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.--
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CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2006 SB 2382
15-1581-06 See HB 823
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 that is required to close a landfill by order
17 of the Department of Environmental Protection may use the
18 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 "infrastructure" means:
30 (I)a. Any fixed capital expenditure or fixed capital
31 outlay associated with the construction, reconstruction, or
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CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2006 SB 2382
15-1581-06 See HB 823
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, 2006, 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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CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2006 SB 2382
15-1581-06 See HB 823
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. The
4 taxing authority may not increase property taxes for the first
5 year following the year in which the taxing authority elected
6 to use such proceeds and interest for operational expenses and
7 may not increase property taxes above the rollback rate by
8 more than 3 percent in the second and subsequent years during
9 the period of the levy.
10 Section 2. This act shall take effect July 1, 2006.
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