HB 293

A bill to be entitled
2An act relating to fiscally constrained counties; amending
3s. 202.18, F.S.; providing for a distribution of
4communications services taxes to fiscally constrained
5counties; amending s. 218.65, F.S.; providing for a
6transitional emergency distribution from the Local
7Government Half-cent Sales Tax Clearing Trust Fund to
8certain fiscally constrained counties; revising criteria
9for receiving certain funds from the Local Government
10Half-cent Sales Tax Clearing Trust Fund; creating s.
11218.67, F.S.; providing eligibility criteria to qualify as
12a fiscally constrained county; providing for the
13distribution of additional funds to certain fiscally
14constrained counties; providing for a phaseout period;
15providing for the use of funds; amending s. 985.2155,
16F.S.; revising the definition of the term "fiscally
17constrained county" applicable to shared county and state
18responsibility for juvenile detention; providing an
19effective date.
21Be It Enacted by the Legislature of the State of Florida:
23     Section 1.  Subsection (2) of section 202.18, Florida
24Statutes, is amended to read:
25     202.18  Allocation and disposition of tax proceeds.--The
26proceeds of the communications services taxes remitted under
27this chapter shall be treated as follows:
28     (2)  The proceeds of the taxes remitted under s.
29202.12(1)(b) shall be divided as follows:
30     (a)  The portion of such proceeds which constitutes gross
31receipts taxes, imposed at the rate prescribed in chapter 203,
32shall be deposited as provided by law and in accordance with s.
339, Art. XII of the State Constitution.
34     (b)  Sixty-three percent of the remainder shall be
35allocated to the state and distributed pursuant to s. 212.20(6),
36except that the proceeds allocated pursuant to s. 212.20(6)(d)3.
37shall be prorated to the participating counties in the same
38proportion as that month's collection of the taxes and fees
39imposed pursuant to chapter 212 and paragraph (1)(b).
40     (c)1.  During each calendar year, the remaining portion of
41such proceeds shall be transferred to the Local Government Half-
42cent Sales Tax Clearing Trust Fund. Seventy percent of such
43proceeds and shall be allocated in the same proportion as the
44allocation of total receipts of the half-cent sales tax under s.
45218.61 and the emergency distribution under s. 218.65 in the
46prior state fiscal year. Thirty percent of such proceeds shall
47be distributed pursuant to s. 218.67.
48     2.  The proportion of the proceeds allocated based on the
49emergency distribution under s. 218.65 shall be distributed
50pursuant to s. 218.65.
51     3.  In each calendar year, the proportion of the proceeds
52allocated based on the half-cent sales tax under s. 218.61 shall
53be allocated to each county in the same proportion as the
54county's percentage of total sales tax allocation for the prior
55state fiscal year and distributed pursuant to s. 218.62.
56     4.  The department shall distribute the appropriate amount
57to each municipality and county each month at the same time that
58local communications services taxes are distributed pursuant to
59subsection (3).
60     Section 2.  Section 218.65, Florida Statutes, is amended to
62     218.65  Emergency distribution.--
63     (1)  Each county government which meets the provisions of
64subsection (2) or subsection (8)(7) and which participates in
65the local government half-cent sales tax shall receive a
66distribution from the Local Government Half-cent Sales Tax
67Clearing Trust Fund in addition to its regular monthly
68distribution as provided in this part.
69     (2)  The Legislature hereby finds and declares that a
70fiscal emergency exists in any county which meets the following
71criteria specified in paragraph (a), if applicable, and the
72criterion specified in paragraph (b):
73     (a)  If The county has a population of 65,000 or less; and
75     1.  In any year from 1977 to 1981, inclusive, the value of
76net new construction and additions placed on the tax roll for
77that year was less than 2 percent of the taxable value for
78school purposes on the roll for that year, exclusive of such net
79value; or
80      2.  The percentage increase in county taxable value from
811979 to 1980, 1980 to 1981, or 1981 to 1982 was less than 3
83     (b)  The moneys distributed to the county government
84pursuant to s. 218.62 for the prior fiscal year were less than
85the current per capita limitation, based on the population of
86that county.
87     (3)  Qualification under this section shall be determined
88annually at the start of the fiscal year. Emergency and
89supplemental moneys shall be distributed monthly with other
90moneys provided pursuant to this part.
91     (4)  For the fiscal year beginning in 1988, the per capita
92limitation shall be $24.60. Thereafter, commencing with the
93fiscal year which begins in 1989, this limitation shall be
94adjusted annually for inflation. The annual adjustment to the
95per capita limitation for each fiscal period shall be the
96percentage change in the state and local government price
97deflator for purchases of goods and services, all items, 1983
98equals 100, or successor reports for the preceding calendar year
99as initially reported by the United States Department of
100Commerce, Bureau of Economic Analysis, as certified by the
101Florida Consensus Estimating Conference.
102     (5)  At the beginning of each fiscal year, the Department
103of Revenue shall calculate a base allocation for each eligible
104county equal to the difference between the current per capita
105limitation times the county's population, minus prior year
106ordinary distributions to the county pursuant to ss.
107212.20(6)(d)3., 218.61, and 218.62. If moneys deposited into the
108Local Government Half-cent Sales Tax Clearing Trust Fund
109pursuant to s. 212.20(6)(d)4., excluding moneys appropriated for
110supplemental distributions pursuant to subsection (8)(7), for
111the current year are less than or equal to the sum of the base
112allocations, each eligible county shall receive a share of the
113appropriated amount proportional to its base allocation. If the
114deposited amount exceeds the sum of the base allocations, each
115county shall receive its base allocation, and the excess
116appropriated amount, less any amounts distributed under
117subsection (6), shall be distributed equally on a per capita
118basis among the eligible counties.
119     (6)  If moneys deposited in the Local Government Half-cent
120Sales Tax Clearing Trust Fund pursuant to s. 212.20(6)(d)4.
121exceed the amount necessary to provide the base allocation to
122each eligible county, the moneys in the trust fund may be used
123to provide a transitional distribution, as specified in this
124subsection, to certain counties whose population has increased.
125The transitional distribution shall be made available to each
126county that qualified for a distribution under subsection (2) in
127the prior year but does not, because of the requirements of
128paragraph (2)(a), qualify for a distribution in the current
129year. Beginning on July 1 of the year following the year in
130which the county no longer qualifies for a distribution under
131subsection (2), the county shall receive two-thirds of the
132amount received in the prior year, and beginning July 1 of the
133second year following the year in which the county no longer
134qualifies for a distribution under subsection (2), the county
135shall receive one-third of the amount it received in the last
136year it qualified for the distribution under subsection (2). If
137insufficient moneys are available in the Local Government Half-
138cent Sales Tax Clearing Trust Fund to fully provide such a
139transitional distribution to each county that meets the
140eligibility criteria in this section, each eligible county shall
141receive a share of the available moneys proportional to the
142amount it would have received had moneys been sufficient to
143fully provide such a transitional distribution to each eligible
145     (7)(6)  There is hereby annually appropriated from the
146Local Government Half-cent Sales Tax Clearing Trust Fund the
147distribution provided in s. 212.20(6)(d)4. to be used for
148emergency and supplemental distributions pursuant to this
150     (8)(7)(a)  Any county the inmate population of which in any
151year is greater than 7 percent of the total population of the
152county is eligible for a supplemental distribution for that year
153from funds expressly appropriated therefor. At the beginning of
154each fiscal year, the Department of Revenue shall calculate a
155supplemental allocation for each eligible county equal to the
156current per capita limitation pursuant to subsection (4) times
157the inmate population of the county. If moneys appropriated for
158distribution pursuant to this section for the current year are
159less than the sum of supplemental allocations, each eligible
160county shall receive a share of the appropriated amount
161proportional to its supplemental allocation. Otherwise, each
162shall receive an amount equal to its supplemental allocation.
163     (b)  For the purposes of this subsection, the term:
164     1.  "Inmate population" means the latest official state
165estimate of the number of inmates and patients residing in
166institutions operated by the Federal Government, the Department
167of Corrections, or the Department of Children and Family
169     2.  "Total population" includes inmate population and
170noninmate population.
171     Section 3.  Section 218.67, Florida Statutes, is created to
173     218.67  Distribution for fiscally constrained counties.--
174     (1)  Each county that is entirely within a rural area of
175critical economic concern as designated by the Governor pursuant
176to s. 288.0656 or each county for which the value of a mill will
177raise no more than $5 million in revenue, based on the taxable
178value certified pursuant to s. 1011.62(4)(a)1.a., from the
179previous July 1, shall be considered a fiscally constrained
181     (2)  Each fiscally constrained county government that
182participates in the local government half-cent sales tax shall
183be eligible to receive an additional distribution from the Local
184Government Half-cent Sales Tax Clearing Trust Fund, as provided
185in s. 202.18(2)(c)1., in addition to its regular monthly
186distribution provided under this part and any emergency or
187supplemental distribution under s. 218.65.
188     (3)  The amount to be distributed to each fiscally
189constrained county shall be determined by the Department of
190Revenue at the beginning of the fiscal year, using the prior
191fiscal year's July 1 taxable value certified pursuant to s.
1921011.62(4)(a)1.a., tax data, population as defined in s. 218.21,
193and millage rate levied for the prior fiscal year. The amount
194distributed shall be allocated based upon the following factors:
195     (a)  The relative revenue-raising-capacity factor shall be
196the ability of the eligible county to generate ad valorem
197revenues from 1 mill of taxation on a per capita basis. A county
198that raises no more than $25 per capita from 1 mill shall be
199assigned a value of 1; a county that raises more than $25 but no
200more than $30 per capita from 1 mill shall be assigned a value
201of 0.75; and a county that raises more than $30 but no more than
202$50 per capita from 1 mill shall be assigned a value of 0.5. No
203value shall be assigned to counties that raise more than $50 per
204capita from 1 mill of ad valorem taxation.
205     (b)  The local-effort factor shall be a measure of the
206relative level of local effort of the eligible county as
207indicated by the millage rate levied for the prior fiscal year.
208The local-effort factor shall be the most recently adopted
209countywide operating millage rate for each eligible county
210multiplied by 0.1.
211     (c)  Each eligible county's proportional allocation of the
212total amount available to be distributed to all of the eligible
213counties shall be in the same proportion as the sum of the
214county's two factors is to the sum of the two factors for all
215eligible counties. The counties that are eligible to receive an
216allocation under this subsection and the amount available to be
217distributed to such counties shall not include counties
218participating in the phaseout period under subsection (4) or the
219amounts they remain eligible to receive during the phaseout.
220     (4)  For those counties that no longer qualify under the
221requirements of subsection (1) after the effective date of this
222act, there shall be a 2-year phaseout period. Beginning on July
2231 of the year following the year in which the value of a mill
224for that county exceeds $5 million in revenue, the county shall
225receive two-thirds of the amount received in the prior year, and
226beginning on July 1 of the second year following the year in
227which the value of a mill for that county exceeds $5 million in
228revenue, the county shall receive one-third of the amount
229received in the last year that the county qualified as a
230fiscally constrained county. Following the 2-year phaseout
231period, the county shall no longer be eligible to receive any
232distributions under this section unless the county can be
233considered a fiscally constrained county as provided in
234subsection (1).
235     (5)  The revenues received under this section may be used
236by a county for any public purpose, except that such revenues
237may not be used to pay debt service on bonds, notes,
238certificates of participation, or any other forms of
240     Section 4.  Paragraph (b) of subsection (2) of section
241985.2155, Florida Statutes, is amended to read:
242     985.2155  Shared county and state responsibility for
243juvenile detention.--
244     (2)  As used in this section, the term:
245     (b)  "Fiscally constrained county" means a county that is
246entirely within designated as a rural area of critical economic
247concern as designated by the Governor pursuant to under s.
248288.0656 or each county for which the value of a mill will raise
249in the county is no more than $5 $3 million in revenue, based on
250the taxable value certified pursuant to s. 1011.62(4)(a)1.a.,
251from the previous July 1 property valuations and tax data
252annually published by the Department of Revenue under s.
254     Section 5.  This act shall take effect July 1, 2006.

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