| 1 | The Fiscal Council recommends the following: |
| 2 | Council/Committee Substitute |
| 3 | Remove the entire bill and insert: |
| 4 | A bill to be entitled |
| 5 | An act relating to fiscally constrained counties; amending |
| 6 | s. 212.20, F.S.; providing for a distribution of tax |
| 7 | revenue to fiscally constrained counties; amending s. |
| 8 | 218.65, F.S.; providing for a transitional emergency |
| 9 | distribution from the Local Government Half-cent Sales Tax |
| 10 | Clearing Trust Fund to certain fiscally constrained |
| 11 | counties; revising criteria for receiving certain funds |
| 12 | from the Local Government Half-cent Sales Tax Clearing |
| 13 | Trust Fund; creating s. 218.67, F.S.; providing |
| 14 | eligibility criteria to qualify as a fiscally constrained |
| 15 | county; providing for the distribution of additional funds |
| 16 | to certain fiscally constrained counties; providing for a |
| 17 | phaseout period; providing for the use of funds; amending |
| 18 | s. 288.1169, F.S.; correcting a cross-reference; amending |
| 19 | s. 985.2155, F.S.; revising the definition of the term |
| 20 | "fiscally constrained county" applicable to shared county |
| 21 | and state responsibility for juvenile detention; providing |
| 22 | an effective date. |
| 23 |
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| 24 | Be It Enacted by the Legislature of the State of Florida: |
| 25 |
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| 26 | Section 1. Paragraph (d) of subsection (6) of section |
| 27 | 212.20, Florida Statutes, is amended to read: |
| 28 | 212.20 Funds collected, disposition; additional powers of |
| 29 | department; operational expense; refund of taxes adjudicated |
| 30 | unconstitutionally collected.-- |
| 31 | (6) Distribution of all proceeds under this chapter and s. |
| 32 | 202.18(1)(b) and (2)(b) shall be as follows: |
| 33 | (d) The proceeds of all other taxes and fees imposed |
| 34 | pursuant to this chapter or remitted pursuant to s. 202.18(1)(b) |
| 35 | and (2)(b) shall be distributed as follows: |
| 36 | 1. In any fiscal year, the greater of $500 million, minus |
| 37 | an amount equal to 4.6 percent of the proceeds of the taxes |
| 38 | collected pursuant to chapter 201, or 5 percent of all other |
| 39 | taxes and fees imposed pursuant to this chapter or remitted |
| 40 | pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in |
| 41 | monthly installments into the General Revenue Fund. |
| 42 | 2. Two-tenths of one percent shall be transferred to the |
| 43 | Ecosystem Management and Restoration Trust Fund to be used for |
| 44 | water quality improvement and water restoration projects. |
| 45 | 3. After the distribution under subparagraphs 1. and 2., |
| 46 | 8.814 percent of the amount remitted by a sales tax dealer |
| 47 | located within a participating county pursuant to s. 218.61 |
| 48 | shall be transferred into the Local Government Half-cent Sales |
| 49 | Tax Clearing Trust Fund. Beginning July 1, 2003, the amount to |
| 50 | be transferred pursuant to this subparagraph to the Local |
| 51 | Government Half-cent Sales Tax Clearing Trust Fund shall be |
| 52 | reduced by 0.1 percent, and the department shall distribute this |
| 53 | amount to the Public Employees Relations Commission Trust Fund |
| 54 | less $5,000 each month, which shall be added to the amount |
| 55 | calculated in subparagraph 4. and distributed accordingly. |
| 56 | 4. After the distribution under subparagraphs 1., 2., and |
| 57 | 3., 0.095 percent of the available proceeds shall be transferred |
| 58 | to the Local Government Half-cent Sales Tax Clearing Trust Fund |
| 59 | and distributed pursuant to s. 218.65. |
| 60 | 5. After the distributions under subparagraphs 1., 2., 3., |
| 61 | and 4., 2.0440 percent of the available proceeds pursuant to |
| 62 | this paragraph shall be transferred monthly to the Revenue |
| 63 | Sharing Trust Fund for Counties pursuant to s. 218.215. |
| 64 | 6. After the distributions under subparagraphs 1., 2., 3., |
| 65 | and 4., 1.3409 percent of the available proceeds pursuant to |
| 66 | this paragraph shall be transferred monthly to the Revenue |
| 67 | Sharing Trust Fund for Municipalities pursuant to s. 218.215. If |
| 68 | the total revenue to be distributed pursuant to this |
| 69 | subparagraph is at least as great as the amount due from the |
| 70 | Revenue Sharing Trust Fund for Municipalities and the former |
| 71 | Municipal Financial Assistance Trust Fund in state fiscal year |
| 72 | 1999-2000, no municipality shall receive less than the amount |
| 73 | due from the Revenue Sharing Trust Fund for Municipalities and |
| 74 | the former Municipal Financial Assistance Trust Fund in state |
| 75 | fiscal year 1999-2000. If the total proceeds to be distributed |
| 76 | are less than the amount received in combination from the |
| 77 | Revenue Sharing Trust Fund for Municipalities and the former |
| 78 | Municipal Financial Assistance Trust Fund in state fiscal year |
| 79 | 1999-2000, each municipality shall receive an amount |
| 80 | proportionate to the amount it was due in state fiscal year |
| 81 | 1999-2000. |
| 82 | 7. After the distributions under subparagraphs 1., 2., 3., |
| 83 | and 4., 0.082 percent of the available proceeds shall be |
| 84 | transferred to the Local Government Half-cent Sales Tax Clearing |
| 85 | Trust Fund and distributed pursuant to s. 218.67. |
| 86 | 8.7. Of the remaining proceeds: |
| 87 | a. In each fiscal year, the sum of $29,915,500 shall be |
| 88 | divided into as many equal parts as there are counties in the |
| 89 | state, and one part shall be distributed to each county. The |
| 90 | distribution among the several counties shall begin each fiscal |
| 91 | year on or before January 5th and shall continue monthly for a |
| 92 | total of 4 months. If a local or special law required that any |
| 93 | moneys accruing to a county in fiscal year 1999-2000 under the |
| 94 | then-existing provisions of s. 550.135 be paid directly to the |
| 95 | district school board, special district, or a municipal |
| 96 | government, such payment shall continue until such time that the |
| 97 | local or special law is amended or repealed. The state covenants |
| 98 | with holders of bonds or other instruments of indebtedness |
| 99 | issued by local governments, special districts, or district |
| 100 | school boards prior to July 1, 2000, that it is not the intent |
| 101 | of this subparagraph to adversely affect the rights of those |
| 102 | holders or relieve local governments, special districts, or |
| 103 | district school boards of the duty to meet their obligations as |
| 104 | a result of previous pledges or assignments or trusts entered |
| 105 | into which obligated funds received from the distribution to |
| 106 | county governments under then-existing s. 550.135. This |
| 107 | distribution specifically is in lieu of funds distributed under |
| 108 | s. 550.135 prior to July 1, 2000. |
| 109 | b. The department shall distribute $166,667 monthly |
| 110 | pursuant to s. 288.1162 to each applicant that has been |
| 111 | certified as a "facility for a new professional sports |
| 112 | franchise" or a "facility for a retained professional sports |
| 113 | franchise" pursuant to s. 288.1162. Up to $41,667 shall be |
| 114 | distributed monthly by the department to each applicant that has |
| 115 | been certified as a "facility for a retained spring training |
| 116 | franchise" pursuant to s. 288.1162; however, not more than |
| 117 | $208,335 may be distributed monthly in the aggregate to all |
| 118 | certified facilities for a retained spring training franchise. |
| 119 | Distributions shall begin 60 days following such certification |
| 120 | and shall continue for not more than 30 years. Nothing contained |
| 121 | in this paragraph shall be construed to allow an applicant |
| 122 | certified pursuant to s. 288.1162 to receive more in |
| 123 | distributions than actually expended by the applicant for the |
| 124 | public purposes provided for in s. 288.1162(6). However, a |
| 125 | certified applicant is entitled to receive distributions up to |
| 126 | the maximum amount allowable and undistributed under this |
| 127 | section for additional renovations and improvements to the |
| 128 | facility for the franchise without additional certification. |
| 129 | c. Beginning 30 days after notice by the Office of |
| 130 | Tourism, Trade, and Economic Development to the Department of |
| 131 | Revenue that an applicant has been certified as the professional |
| 132 | golf hall of fame pursuant to s. 288.1168 and is open to the |
| 133 | public, $166,667 shall be distributed monthly, for up to 300 |
| 134 | months, to the applicant. |
| 135 | d. Beginning 30 days after notice by the Office of |
| 136 | Tourism, Trade, and Economic Development to the Department of |
| 137 | Revenue that the applicant has been certified as the |
| 138 | International Game Fish Association World Center facility |
| 139 | pursuant to s. 288.1169, and the facility is open to the public, |
| 140 | $83,333 shall be distributed monthly, for up to 168 months, to |
| 141 | the applicant. This distribution is subject to reduction |
| 142 | pursuant to s. 288.1169. A lump sum payment of $999,996 shall be |
| 143 | made, after certification and before July 1, 2000. |
| 144 | 9.8. All other proceeds shall remain with the General |
| 145 | Revenue Fund. |
| 146 | Section 2. Section 218.65, Florida Statutes, is amended to |
| 147 | read: |
| 148 | 218.65 Emergency distribution.-- |
| 149 | (1) Each county government which meets the provisions of |
| 150 | subsection (2) or subsection (8) (7) and which participates in |
| 151 | the local government half-cent sales tax shall receive a |
| 152 | distribution from the Local Government Half-cent Sales Tax |
| 153 | Clearing Trust Fund in addition to its regular monthly |
| 154 | distribution as provided in this part. |
| 155 | (2) The Legislature hereby finds and declares that a |
| 156 | fiscal emergency exists in any county which meets the following |
| 157 | criteria specified in paragraph (a), if applicable, and the |
| 158 | criterion specified in paragraph (b): |
| 159 | (a) If The county has a population of 65,000 or less; and |
| 160 | above: |
| 161 | 1. In any year from 1977 to 1981, inclusive, the value of |
| 162 | net new construction and additions placed on the tax roll for |
| 163 | that year was less than 2 percent of the taxable value for |
| 164 | school purposes on the roll for that year, exclusive of such net |
| 165 | value; or |
| 166 | 2. The percentage increase in county taxable value from |
| 167 | 1979 to 1980, 1980 to 1981, or 1981 to 1982 was less than 3 |
| 168 | percent. |
| 169 | (b) The moneys distributed to the county government |
| 170 | pursuant to s. 218.62 for the prior fiscal year were less than |
| 171 | the current per capita limitation, based on the population of |
| 172 | that county. |
| 173 | (3) Qualification under this section shall be determined |
| 174 | annually at the start of the fiscal year. Emergency and |
| 175 | supplemental moneys shall be distributed monthly with other |
| 176 | moneys provided pursuant to this part. |
| 177 | (4) For the fiscal year beginning in 1988, the per capita |
| 178 | limitation shall be $24.60. Thereafter, commencing with the |
| 179 | fiscal year which begins in 1989, this limitation shall be |
| 180 | adjusted annually for inflation. The annual adjustment to the |
| 181 | per capita limitation for each fiscal period shall be the |
| 182 | percentage change in the state and local government price |
| 183 | deflator for purchases of goods and services, all items, 1983 |
| 184 | equals 100, or successor reports for the preceding calendar year |
| 185 | as initially reported by the United States Department of |
| 186 | Commerce, Bureau of Economic Analysis, as certified by the |
| 187 | Florida Consensus Estimating Conference. |
| 188 | (5) At the beginning of each fiscal year, the Department |
| 189 | of Revenue shall calculate a base allocation for each eligible |
| 190 | county equal to the difference between the current per capita |
| 191 | limitation times the county's population, minus prior year |
| 192 | ordinary distributions to the county pursuant to ss. |
| 193 | 212.20(6)(d)3., 218.61, and 218.62. If moneys deposited into the |
| 194 | Local Government Half-cent Sales Tax Clearing Trust Fund |
| 195 | pursuant to s. 212.20(6)(d)4., excluding moneys appropriated for |
| 196 | supplemental distributions pursuant to subsection (8) (7), for |
| 197 | the current year are less than or equal to the sum of the base |
| 198 | allocations, each eligible county shall receive a share of the |
| 199 | appropriated amount proportional to its base allocation. If the |
| 200 | deposited amount exceeds the sum of the base allocations, each |
| 201 | county shall receive its base allocation, and the excess |
| 202 | appropriated amount, less any amounts distributed under |
| 203 | subsection (6), shall be distributed equally on a per capita |
| 204 | basis among the eligible counties. |
| 205 | (6) If moneys deposited in the Local Government Half-cent |
| 206 | Sales Tax Clearing Trust Fund pursuant to s. 212.20(6)(d)4. |
| 207 | exceed the amount necessary to provide the base allocation to |
| 208 | each eligible county, the moneys in the trust fund may be used |
| 209 | to provide a transitional distribution, as specified in this |
| 210 | subsection, to certain counties whose population has increased. |
| 211 | The transitional distribution shall be made available to each |
| 212 | county that qualified for a distribution under subsection (2) in |
| 213 | the prior year but does not, because of the requirements of |
| 214 | paragraph (2)(a), qualify for a distribution in the current |
| 215 | year. Beginning on July 1 of the year following the year in |
| 216 | which the county no longer qualifies for a distribution under |
| 217 | subsection (2), the county shall receive two-thirds of the |
| 218 | amount received in the prior year, and beginning July 1 of the |
| 219 | second year following the year in which the county no longer |
| 220 | qualifies for a distribution under subsection (2), the county |
| 221 | shall receive one-third of the amount it received in the last |
| 222 | year it qualified for the distribution under subsection (2). If |
| 223 | insufficient moneys are available in the Local Government Half- |
| 224 | cent Sales Tax Clearing Trust Fund to fully provide such a |
| 225 | transitional distribution to each county that meets the |
| 226 | eligibility criteria in this section, each eligible county shall |
| 227 | receive a share of the available moneys proportional to the |
| 228 | amount it would have received had moneys been sufficient to |
| 229 | fully provide such a transitional distribution to each eligible |
| 230 | county. |
| 231 | (7)(6) There is hereby annually appropriated from the |
| 232 | Local Government Half-cent Sales Tax Clearing Trust Fund the |
| 233 | distribution provided in s. 212.20(6)(d)4. to be used for |
| 234 | emergency and supplemental distributions pursuant to this |
| 235 | section. |
| 236 | (8)(7)(a) Any county the inmate population of which in any |
| 237 | year is greater than 7 percent of the total population of the |
| 238 | county is eligible for a supplemental distribution for that year |
| 239 | from funds expressly appropriated therefor. At the beginning of |
| 240 | each fiscal year, the Department of Revenue shall calculate a |
| 241 | supplemental allocation for each eligible county equal to the |
| 242 | current per capita limitation pursuant to subsection (4) times |
| 243 | the inmate population of the county. If moneys appropriated for |
| 244 | distribution pursuant to this section for the current year are |
| 245 | less than the sum of supplemental allocations, each eligible |
| 246 | county shall receive a share of the appropriated amount |
| 247 | proportional to its supplemental allocation. Otherwise, each |
| 248 | shall receive an amount equal to its supplemental allocation. |
| 249 | (b) For the purposes of this subsection, the term: |
| 250 | 1. "Inmate population" means the latest official state |
| 251 | estimate of the number of inmates and patients residing in |
| 252 | institutions operated by the Federal Government, the Department |
| 253 | of Corrections, or the Department of Children and Family |
| 254 | Services. |
| 255 | 2. "Total population" includes inmate population and |
| 256 | noninmate population. |
| 257 | Section 3. Section 218.67, Florida Statutes, is created to |
| 258 | read: |
| 259 | 218.67 Distribution for fiscally constrained counties.-- |
| 260 | (1) Each county that is within a rural area of critical |
| 261 | economic concern as designated by the Governor pursuant to s. |
| 262 | 288.0656 or each county for which the value of a mill will raise |
| 263 | no more than $5 million in revenue, based on the certified |
| 264 | school taxable value from the previous July 1, shall be |
| 265 | considered a fiscally constrained county. |
| 266 | (2) Each fiscally constrained county government that |
| 267 | participates in the local government half-cent sales tax shall |
| 268 | be eligible to receive an additional distribution from the Local |
| 269 | Government Half-cent Sales Tax Clearing Trust Fund, as provided |
| 270 | in s. 212.20, in addition to its regular monthly distribution |
| 271 | provided under this part and any emergency or supplemental |
| 272 | distribution under s. 218.65. |
| 273 | (3) The amount to be distributed to each fiscally |
| 274 | constrained county shall be determined by the Department of |
| 275 | Revenue at the beginning of the fiscal year, using the prior |
| 276 | fiscal year's July 1 certified school taxable value, tax data, |
| 277 | and population as defined in s. 218.21, and the millage rate |
| 278 | levied for the prior fiscal year. The amount distributed shall |
| 279 | be allocated based upon the following factors: |
| 280 | (a) The relative revenue-raising-capacity factor shall be |
| 281 | the ability of the eligible county to generate ad valorem |
| 282 | revenues from 1 mill of taxation on a per capita basis. A county |
| 283 | that raises no more than $25 per capita from 1 mill shall be |
| 284 | assigned a value of 1; a county that raises more than $25 but no |
| 285 | more than $30 per capita from 1 mill shall be assigned a value |
| 286 | of 0.75; and a county that raises more than $30 but no more than |
| 287 | $50 per capita from 1 mill shall be assigned a value of 0.5. No |
| 288 | value shall be assigned to counties that raise more than $50 per |
| 289 | capita from 1 mill of ad valorem taxation. |
| 290 | (b) The local-effort factor shall be a measure of the |
| 291 | relative level of local effort of the eligible county as |
| 292 | indicated by the millage rate levied for the prior fiscal year. |
| 293 | The local-effort factor shall be the most recently adopted |
| 294 | countywide operating millage rate for each eligible county |
| 295 | multiplied by 0.1. |
| 296 | (c) Each eligible county's proportional allocation of the |
| 297 | total amount available to be distributed to all of the eligible |
| 298 | counties shall be in the same proportion as the sum of the |
| 299 | county's two factors is to the sum of the two factors for all |
| 300 | eligible counties. The counties that are eligible to receive an |
| 301 | allocation under this subsection and the amount available to be |
| 302 | distributed to such counties shall not include counties |
| 303 | participating in the phaseout period under subsection (4) or the |
| 304 | amounts they remain eligible to receive during the phaseout. |
| 305 | (4) For those counties that no longer qualify under the |
| 306 | requirements of subsection (1) after the effective date of this |
| 307 | act, there shall be a 2-year phaseout period. Beginning on July |
| 308 | 1 of the year following the year in which the value of a mill |
| 309 | for that county exceeds $5 million in revenue, the county shall |
| 310 | receive two-thirds of the amount received in the prior year, and |
| 311 | beginning on July 1 of the second year following the year in |
| 312 | which the value of a mill for that county exceeds $5 million in |
| 313 | revenue, the county shall receive one-third of the amount |
| 314 | received in the last year that the county qualified as a |
| 315 | fiscally constrained county. Following the 2-year phaseout |
| 316 | period, the county shall no longer be eligible to receive any |
| 317 | distributions under this section unless the county can be |
| 318 | considered a fiscally constrained county as provided in |
| 319 | subsection (1). |
| 320 | (5) The revenues received under this section may be used |
| 321 | by a county for any public purpose, except that such revenues |
| 322 | may not be used to pay debt service on bonds, notes, |
| 323 | certificates of participation, or any other forms of |
| 324 | indebtedness. |
| 325 | Section 4. Subsection (6) of section 288.1169, Florida |
| 326 | Statutes, is amended to read: |
| 327 | 288.1169 International Game Fish Association World Center |
| 328 | facility.-- |
| 329 | (6) The Department of Commerce must recertify every 10 |
| 330 | years that the facility is open, that the International Game |
| 331 | Fish Association World Center continues to be the only |
| 332 | international administrative headquarters, fishing museum, and |
| 333 | Hall of Fame in the United States recognized by the |
| 334 | International Game Fish Association, and that the project is |
| 335 | meeting the minimum projections for attendance or sales tax |
| 336 | revenues as required at the time of original certification. If |
| 337 | the facility is not recertified during this 10-year review as |
| 338 | meeting the minimum projections, then funding will be abated |
| 339 | until certification criteria are met. If the project fails to |
| 340 | generate $1 million of annual revenues pursuant to paragraph |
| 341 | (2)(e), the distribution of revenues pursuant to s. |
| 342 | 212.20(6)(d)8.d. 212.20(6)(d)7.d. shall be reduced to an amount |
| 343 | equal to $83,333 multiplied by a fraction, the numerator of |
| 344 | which is the actual revenues generated and the denominator of |
| 345 | which is $1 million. Such reduction shall remain in effect until |
| 346 | revenues generated by the project in a 12-month period equal or |
| 347 | exceed $1 million. |
| 348 | Section 5. Paragraph (b) of subsection (2) of section |
| 349 | 985.2155, Florida Statutes, is amended to read: |
| 350 | 985.2155 Shared county and state responsibility for |
| 351 | juvenile detention.-- |
| 352 | (2) As used in this section, the term: |
| 353 | (b) "Fiscally constrained county" means a county |
| 354 | designated as a rural area of critical economic concern under s. |
| 355 | 288.0656 for which the value of a mill in the county is no more |
| 356 | than $5 $3 million, based on the property valuations and tax |
| 357 | data annually published by the Department of Revenue under s. |
| 358 | 195.052. |
| 359 | Section 6. This act shall take effect July 1, 2006. |