HB 293

1
A bill to be entitled
2An act relating to fiscally constrained counties; amending
3s. 212.20, F.S.; providing for a distribution of tax
4revenue to fiscally constrained counties; amending s.
5218.65, F.S.; providing for a transitional emergency
6distribution from the Local Government Half-cent Sales Tax
7Clearing Trust Fund to certain fiscally constrained
8counties; revising criteria for receiving certain funds
9from the Local Government Half-cent Sales Tax Clearing
10Trust Fund; creating s. 218.67, F.S.; providing
11eligibility criteria to qualify as a fiscally constrained
12county; providing for the distribution of additional funds
13to certain fiscally constrained counties; providing for a
14phaseout period; providing for the use of funds; amending
15s. 288.1169, F.S.; correcting a cross-reference; amending
16s. 985.2155, F.S.; revising the definition of the term
17"fiscally constrained county" applicable to shared county
18and state responsibility for juvenile detention; providing
19an effective date.
20
21Be It Enacted by the Legislature of the State of Florida:
22
23     Section 1.  Paragraph (d) of subsection (6) of section
24212.20, Florida Statutes, is amended to read:
25     212.20  Funds collected, disposition; additional powers of
26department; operational expense; refund of taxes adjudicated
27unconstitutionally collected.--
28     (6)  Distribution of all proceeds under this chapter and s.
29202.18(1)(b) and (2)(b) shall be as follows:
30     (d)  The proceeds of all other taxes and fees imposed
31pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
32and (2)(b) shall be distributed as follows:
33     1.  In any fiscal year, the greater of $500 million, minus
34an amount equal to 4.6 percent of the proceeds of the taxes
35collected pursuant to chapter 201, or 5 percent of all other
36taxes and fees imposed pursuant to this chapter or remitted
37pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
38monthly installments into the General Revenue Fund.
39     2.  Two-tenths of one percent shall be transferred to the
40Ecosystem Management and Restoration Trust Fund to be used for
41water quality improvement and water restoration projects.
42     3.  After the distribution under subparagraphs 1. and 2.,
438.814 percent of the amount remitted by a sales tax dealer
44located within a participating county pursuant to s. 218.61
45shall be transferred into the Local Government Half-cent Sales
46Tax Clearing Trust Fund. Beginning July 1, 2003, the amount to
47be transferred pursuant to this subparagraph to the Local
48Government Half-cent Sales Tax Clearing Trust Fund shall be
49reduced by 0.1 percent, and the department shall distribute this
50amount to the Public Employees Relations Commission Trust Fund
51less $5,000 each month, which shall be added to the amount
52calculated in subparagraph 4. and distributed accordingly.
53     4.  After the distribution under subparagraphs 1., 2., and
543., 0.095 percent of the available proceeds shall be transferred
55to the Local Government Half-cent Sales Tax Clearing Trust Fund
56and distributed pursuant to s. 218.65.
57     5.  After the distributions under subparagraphs 1., 2., 3.,
58and 4., 2.0440 percent of the available proceeds pursuant to
59this paragraph shall be transferred monthly to the Revenue
60Sharing Trust Fund for Counties pursuant to s. 218.215.
61     6.  After the distributions under subparagraphs 1., 2., 3.,
62and 4., 1.3409 percent of the available proceeds pursuant to
63this paragraph shall be transferred monthly to the Revenue
64Sharing Trust Fund for Municipalities pursuant to s. 218.215. If
65the total revenue to be distributed pursuant to this
66subparagraph is at least as great as the amount due from the
67Revenue Sharing Trust Fund for Municipalities and the former
68Municipal Financial Assistance Trust Fund in state fiscal year
691999-2000, no municipality shall receive less than the amount
70due from the Revenue Sharing Trust Fund for Municipalities and
71the former Municipal Financial Assistance Trust Fund in state
72fiscal year 1999-2000. If the total proceeds to be distributed
73are less than the amount received in combination from the
74Revenue Sharing Trust Fund for Municipalities and the former
75Municipal Financial Assistance Trust Fund in state fiscal year
761999-2000, each municipality shall receive an amount
77proportionate to the amount it was due in state fiscal year
781999-2000.
79     7.  After the distributions under subparagraphs 1., 2., 3.,
80and 4., 0.082 percent of the available proceeds shall be
81transferred to the Local Government Half-cent Sales Tax Clearing
82Trust Fund and distributed pursuant to s. 218.67.
83     8.7.  Of the remaining proceeds:
84     a.  In each fiscal year, the sum of $29,915,500 shall be
85divided into as many equal parts as there are counties in the
86state, and one part shall be distributed to each county. The
87distribution among the several counties shall begin each fiscal
88year on or before January 5th and shall continue monthly for a
89total of 4 months. If a local or special law required that any
90moneys accruing to a county in fiscal year 1999-2000 under the
91then-existing provisions of s. 550.135 be paid directly to the
92district school board, special district, or a municipal
93government, such payment shall continue until such time that the
94local or special law is amended or repealed. The state covenants
95with holders of bonds or other instruments of indebtedness
96issued by local governments, special districts, or district
97school boards prior to July 1, 2000, that it is not the intent
98of this subparagraph to adversely affect the rights of those
99holders or relieve local governments, special districts, or
100district school boards of the duty to meet their obligations as
101a result of previous pledges or assignments or trusts entered
102into which obligated funds received from the distribution to
103county governments under then-existing s. 550.135. This
104distribution specifically is in lieu of funds distributed under
105s. 550.135 prior to July 1, 2000.
106     b.  The department shall distribute $166,667 monthly
107pursuant to s. 288.1162 to each applicant that has been
108certified as a "facility for a new professional sports
109franchise" or a "facility for a retained professional sports
110franchise" pursuant to s. 288.1162. Up to $41,667 shall be
111distributed monthly by the department to each applicant that has
112been certified as a "facility for a retained spring training
113franchise" pursuant to s. 288.1162; however, not more than
114$208,335 may be distributed monthly in the aggregate to all
115certified facilities for a retained spring training franchise.
116Distributions shall begin 60 days following such certification
117and shall continue for not more than 30 years. Nothing contained
118in this paragraph shall be construed to allow an applicant
119certified pursuant to s. 288.1162 to receive more in
120distributions than actually expended by the applicant for the
121public purposes provided for in s. 288.1162(6). However, a
122certified applicant is entitled to receive distributions up to
123the maximum amount allowable and undistributed under this
124section for additional renovations and improvements to the
125facility for the franchise without additional certification.
126     c.  Beginning 30 days after notice by the Office of
127Tourism, Trade, and Economic Development to the Department of
128Revenue that an applicant has been certified as the professional
129golf hall of fame pursuant to s. 288.1168 and is open to the
130public, $166,667 shall be distributed monthly, for up to 300
131months, to the applicant.
132     d.  Beginning 30 days after notice by the Office of
133Tourism, Trade, and Economic Development to the Department of
134Revenue that the applicant has been certified as the
135International Game Fish Association World Center facility
136pursuant to s. 288.1169, and the facility is open to the public,
137$83,333 shall be distributed monthly, for up to 168 months, to
138the applicant. This distribution is subject to reduction
139pursuant to s. 288.1169. A lump sum payment of $999,996 shall be
140made, after certification and before July 1, 2000.
141     9.8.  All other proceeds shall remain with the General
142Revenue Fund.
143     Section 2.  Section 218.65, Florida Statutes, is amended to
144read:
145     218.65  Emergency distribution.--
146     (1)  Each county government which meets the provisions of
147subsection (2) or subsection (8) (7) and which participates in
148the local government half-cent sales tax shall receive a
149distribution from the Local Government Half-cent Sales Tax
150Clearing Trust Fund in addition to its regular monthly
151distribution as provided in this part.
152     (2)  The Legislature hereby finds and declares that a
153fiscal emergency exists in any county which meets the following
154criteria specified in paragraph (a), if applicable, and the
155criterion specified in paragraph (b):
156     (a)  If The county has a population of 65,000 or less; and
157above:
158     1.  In any year from 1977 to 1981, inclusive, the value of
159net new construction and additions placed on the tax roll for
160that year was less than 2 percent of the taxable value for
161school purposes on the roll for that year, exclusive of such net
162value; or
163     2.  The percentage increase in county taxable value from
1641979 to 1980, 1980 to 1981, or 1981 to 1982 was less than 3
165percent.
166     (b)  The moneys distributed to the county government
167pursuant to s. 218.62 for the prior fiscal year were less than
168the current per capita limitation, based on the population of
169that county.
170     (3)  Qualification under this section shall be determined
171annually at the start of the fiscal year. Emergency and
172supplemental moneys shall be distributed monthly with other
173moneys provided pursuant to this part.
174     (4)  For the fiscal year beginning in 1988, the per capita
175limitation shall be $24.60. Thereafter, commencing with the
176fiscal year which begins in 1989, this limitation shall be
177adjusted annually for inflation. The annual adjustment to the
178per capita limitation for each fiscal period shall be the
179percentage change in the state and local government price
180deflator for purchases of goods and services, all items, 1983
181equals 100, or successor reports for the preceding calendar year
182as initially reported by the United States Department of
183Commerce, Bureau of Economic Analysis, as certified by the
184Florida Consensus Estimating Conference.
185     (5)  At the beginning of each fiscal year, the Department
186of Revenue shall calculate a base allocation for each eligible
187county equal to the difference between the current per capita
188limitation times the county's population, minus prior year
189ordinary distributions to the county pursuant to ss.
190212.20(6)(d)3., 218.61, and 218.62. If moneys deposited into the
191Local Government Half-cent Sales Tax Clearing Trust Fund
192pursuant to s. 212.20(6)(d)4., excluding moneys appropriated for
193supplemental distributions pursuant to subsection (8) (7), for
194the current year are less than or equal to the sum of the base
195allocations, each eligible county shall receive a share of the
196appropriated amount proportional to its base allocation. If the
197deposited amount exceeds the sum of the base allocations, each
198county shall receive its base allocation, and the excess
199appropriated amount, less any amounts distributed under
200subsection (6), shall be distributed equally on a per capita
201basis among the eligible counties.
202     (6)  If moneys deposited in the Local Government Half-cent
203Sales Tax Clearing Trust Fund pursuant to s. 212.20(6)(d)4.
204exceed the amount necessary to provide the base allocation to
205each eligible county, the moneys in the trust fund may be used
206to provide a transitional distribution, as specified in this
207subsection, to certain counties whose population has increased.
208The transitional distribution shall be made available to each
209county that qualified for a distribution under subsection (2) in
210the prior year but does not, because of the requirements of
211paragraph (2)(a), qualify for a distribution in the current
212year. Beginning on July 1 of the year following the year in
213which the county no longer qualifies for a distribution under
214subsection (2), the county shall receive two-thirds of the
215amount received in the prior year, and beginning July 1 of the
216second year following the year in which the county no longer
217qualifies for a distribution under subsection (2), the county
218shall receive one-third of the amount it received in the last
219year it qualified for the distribution under subsection (2). If
220insufficient moneys are available in the Local Government Half-
221cent Sales Tax Clearing Trust Fund to fully provide such a
222transitional distribution to each county that meets the
223eligibility criteria in this section, each eligible county shall
224receive a share of the available moneys proportional to the
225amount it would have received had moneys been sufficient to
226fully provide such a transitional distribution to each eligible
227county.
228     (7)(6)  There is hereby annually appropriated from the
229Local Government Half-cent Sales Tax Clearing Trust Fund the
230distribution provided in s. 212.20(6)(d)4. to be used for
231emergency and supplemental distributions pursuant to this
232section.
233     (8)(7)(a)  Any county the inmate population of which in any
234year is greater than 7 percent of the total population of the
235county is eligible for a supplemental distribution for that year
236from funds expressly appropriated therefor. At the beginning of
237each fiscal year, the Department of Revenue shall calculate a
238supplemental allocation for each eligible county equal to the
239current per capita limitation pursuant to subsection (4) times
240the inmate population of the county. If moneys appropriated for
241distribution pursuant to this section for the current year are
242less than the sum of supplemental allocations, each eligible
243county shall receive a share of the appropriated amount
244proportional to its supplemental allocation. Otherwise, each
245shall receive an amount equal to its supplemental allocation.
246     (b)  For the purposes of this subsection, the term:
247     1.  "Inmate population" means the latest official state
248estimate of the number of inmates and patients residing in
249institutions operated by the Federal Government, the Department
250of Corrections, or the Department of Children and Family
251Services.
252     2.  "Total population" includes inmate population and
253noninmate population.
254     Section 3.  Section 218.67, Florida Statutes, is created to
255read:
256     218.67  Distribution for fiscally constrained counties.--
257     (1)  Each county that is within a rural area of critical
258economic concern as designated by the Governor pursuant to s.
259288.0656 or each county for which the value of a mill will raise
260no more than $5 million in revenue, based on the certified
261school taxable value from the previous July 1, shall be
262considered a fiscally constrained county.
263     (2)  Each fiscally constrained county government that
264participates in the local government half-cent sales tax shall
265be eligible to receive an additional distribution from the Local
266Government Half-cent Sales Tax Clearing Trust Fund, as provided
267in s. 212.20, in addition to its regular monthly distribution
268provided under this part and any emergency or supplemental
269distribution under s. 218.65.
270     (3)  The amount to be distributed to each fiscally
271constrained county shall be determined by the Department of
272Revenue at the beginning of the fiscal year, using the prior
273fiscal year's July 1 certified school taxable value, tax data,
274and population as defined in s. 218.21, and the millage rate
275levied for the prior fiscal year. The amount distributed shall
276be allocated based upon the following factors:
277     (a)  The relative revenue-raising-capacity factor shall be
278the ability of the eligible county to generate ad valorem
279revenues from 1 mill of taxation on a per capita basis. A county
280that raises no more than $25 per capita from 1 mill shall be
281assigned a value of 1; a county that raises more than $25 but no
282more than $30 per capita from 1 mill shall be assigned a value
283of 0.75; and a county that raises more than $30 but no more than
284$50 per capita from 1 mill shall be assigned a value of 0.5. No
285value shall be assigned to counties that raise more than $50 per
286capita from 1 mill of ad valorem taxation.
287     (b)  The local-effort factor shall be a measure of the
288relative level of local effort of the eligible county as
289indicated by the millage rate levied for the prior fiscal year.
290The local-effort factor shall be the most recently adopted
291countywide operating millage rate for each eligible county
292multiplied by 0.1.
293     (c)  Each eligible county's proportional allocation of the
294total amount available to be distributed to all of the eligible
295counties shall be in the same proportion as the sum of the
296county's two factors is to the sum of the two factors for all
297eligible counties. The counties that are eligible to receive an
298allocation under this subsection and the amount available to be
299distributed to such counties shall not include counties
300participating in the phaseout period under subsection (4) or the
301amounts they remain eligible to receive during the phaseout.
302     (4)  For those counties that no longer qualify under the
303requirements of subsection (1) after the effective date of this
304act, there shall be a 2-year phaseout period. Beginning on July
3051 of the year following the year in which the value of a mill
306for that county exceeds $5 million in revenue, the county shall
307receive two-thirds of the amount received in the prior year, and
308beginning on July 1 of the second year following the year in
309which the value of a mill for that county exceeds $5 million in
310revenue, the county shall receive one-third of the amount
311received in the last year that the county qualified as a
312fiscally constrained county. Following the 2-year phaseout
313period, the county shall no longer be eligible to receive any
314distributions under this section unless the county can be
315considered a fiscally constrained county as provided in
316subsection (1).
317     (5)  The revenues received under this section may be used
318by a county for any public purpose, except that such revenues
319may not be used to pay debt service on bonds, notes,
320certificates of participation, or any other forms of
321indebtedness.
322     Section 4.  Subsection (6) of section 288.1169, Florida
323Statutes, is amended to read:
324     288.1169  International Game Fish Association World Center
325facility.--
326     (6)  The Department of Commerce must recertify every 10
327years that the facility is open, that the International Game
328Fish Association World Center continues to be the only
329international administrative headquarters, fishing museum, and
330Hall of Fame in the United States recognized by the
331International Game Fish Association, and that the project is
332meeting the minimum projections for attendance or sales tax
333revenues as required at the time of original certification. If
334the facility is not recertified during this 10-year review as
335meeting the minimum projections, then funding will be abated
336until certification criteria are met. If the project fails to
337generate $1 million of annual revenues pursuant to paragraph
338(2)(e), the distribution of revenues pursuant to s.
339212.20(6)(d)8.d. 212.20(6)(d)7.d. shall be reduced to an amount
340equal to $83,333 multiplied by a fraction, the numerator of
341which is the actual revenues generated and the denominator of
342which is $1 million. Such reduction shall remain in effect until
343revenues generated by the project in a 12-month period equal or
344exceed $1 million.
345     Section 5.  Paragraph (b) of subsection (2) of section
346985.2155, Florida Statutes, is amended to read:
347     985.2155  Shared county and state responsibility for
348juvenile detention.--
349     (2)  As used in this section, the term:
350     (b)  "Fiscally constrained county" means a county that is
351within designated as a rural area of critical economic concern
352as designated by the Governor pursuant to under s. 288.0656 or
353each county for which the value of a mill will raise in the
354county is no more than $5 $3 million in revenue, based on the
355certified school taxable value from the previous July 1 property
356valuations and tax data annually published by the Department of
357Revenue under s. 195.052.
358     Section 6.  This act shall take effect July 1, 2006.


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