| 1 | A bill to be entitled |
| 2 | An act relating to fiscally constrained counties; amending |
| 3 | s. 202.18, F.S.; providing for a distribution of |
| 4 | communications services taxes to fiscally constrained |
| 5 | counties; amending s. 218.65, F.S.; providing for a |
| 6 | transitional emergency distribution from the Local |
| 7 | Government Half-cent Sales Tax Clearing Trust Fund to |
| 8 | certain fiscally constrained counties; revising criteria |
| 9 | for receiving certain funds from the Local Government |
| 10 | Half-cent Sales Tax Clearing Trust Fund; creating s. |
| 11 | 218.67, F.S.; providing eligibility criteria to qualify as |
| 12 | a fiscally constrained county; providing for the |
| 13 | distribution of additional funds to certain fiscally |
| 14 | constrained counties; providing for a phaseout period; |
| 15 | providing for the use of funds; amending s. 985.2155, |
| 16 | F.S.; revising the definition of the term "fiscally |
| 17 | constrained county" applicable to shared county and state |
| 18 | responsibility for juvenile detention; providing an |
| 19 | effective date. |
| 20 |
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| 21 | Be It Enacted by the Legislature of the State of Florida: |
| 22 |
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| 23 | Section 1. Subsection (2) of section 202.18, Florida |
| 24 | Statutes, is amended to read: |
| 25 | 202.18 Allocation and disposition of tax proceeds.--The |
| 26 | proceeds of the communications services taxes remitted under |
| 27 | this chapter shall be treated as follows: |
| 28 | (2) The proceeds of the taxes remitted under s. |
| 29 | 202.12(1)(b) shall be divided as follows: |
| 30 | (a) The portion of such proceeds which constitutes gross |
| 31 | receipts taxes, imposed at the rate prescribed in chapter 203, |
| 32 | shall be deposited as provided by law and in accordance with s. |
| 33 | 9, Art. XII of the State Constitution. |
| 34 | (b) Sixty-three percent of the remainder shall be |
| 35 | allocated to the state and distributed pursuant to s. 212.20(6), |
| 36 | except that the proceeds allocated pursuant to s. 212.20(6)(d)3. |
| 37 | shall be prorated to the participating counties in the same |
| 38 | proportion as that month's collection of the taxes and fees |
| 39 | imposed pursuant to chapter 212 and paragraph (1)(b). |
| 40 | (c)1. During each calendar year, the remaining portion of |
| 41 | such proceeds shall be transferred to the Local Government Half- |
| 42 | cent Sales Tax Clearing Trust Fund. Seventy percent of such |
| 43 | proceeds and shall be allocated in the same proportion as the |
| 44 | allocation of total receipts of the half-cent sales tax under s. |
| 45 | 218.61 and the emergency distribution under s. 218.65 in the |
| 46 | prior state fiscal year. Thirty percent of such proceeds shall |
| 47 | be distributed pursuant to s. 218.67. |
| 48 | 2. The proportion of the proceeds allocated based on the |
| 49 | emergency distribution under s. 218.65 shall be distributed |
| 50 | pursuant to s. 218.65. |
| 51 | 3. In each calendar year, the proportion of the proceeds |
| 52 | allocated based on the half-cent sales tax under s. 218.61 shall |
| 53 | be allocated to each county in the same proportion as the |
| 54 | county's percentage of total sales tax allocation for the prior |
| 55 | state fiscal year and distributed pursuant to s. 218.62. |
| 56 | 4. The department shall distribute the appropriate amount |
| 57 | to each municipality and county each month at the same time that |
| 58 | local communications services taxes are distributed pursuant to |
| 59 | subsection (3). |
| 60 | Section 2. Section 218.65, Florida Statutes, is amended to |
| 61 | read: |
| 62 | 218.65 Emergency distribution.-- |
| 63 | (1) Each county government which meets the provisions of |
| 64 | subsection (2) or subsection (8)(7) and which participates in |
| 65 | the local government half-cent sales tax shall receive a |
| 66 | distribution from the Local Government Half-cent Sales Tax |
| 67 | Clearing Trust Fund in addition to its regular monthly |
| 68 | distribution as provided in this part. |
| 69 | (2) The Legislature hereby finds and declares that a |
| 70 | fiscal emergency exists in any county which meets the following |
| 71 | criteria specified in paragraph (a), if applicable, and the |
| 72 | criterion specified in paragraph (b): |
| 73 | (a) If The county has a population of 65,000 or less; and |
| 74 | above: |
| 75 | 1. In any year from 1977 to 1981, inclusive, the value of |
| 76 | net new construction and additions placed on the tax roll for |
| 77 | that year was less than 2 percent of the taxable value for |
| 78 | school purposes on the roll for that year, exclusive of such net |
| 79 | value; or |
| 80 | 2. The percentage increase in county taxable value from |
| 81 | 1979 to 1980, 1980 to 1981, or 1981 to 1982 was less than 3 |
| 82 | percent. |
| 83 | (b) The moneys distributed to the county government |
| 84 | pursuant to s. 218.62 for the prior fiscal year were less than |
| 85 | the current per capita limitation, based on the population of |
| 86 | that county. |
| 87 | (3) Qualification under this section shall be determined |
| 88 | annually at the start of the fiscal year. Emergency and |
| 89 | supplemental moneys shall be distributed monthly with other |
| 90 | moneys provided pursuant to this part. |
| 91 | (4) For the fiscal year beginning in 1988, the per capita |
| 92 | limitation shall be $24.60. Thereafter, commencing with the |
| 93 | fiscal year which begins in 1989, this limitation shall be |
| 94 | adjusted annually for inflation. The annual adjustment to the |
| 95 | per capita limitation for each fiscal period shall be the |
| 96 | percentage change in the state and local government price |
| 97 | deflator for purchases of goods and services, all items, 1983 |
| 98 | equals 100, or successor reports for the preceding calendar year |
| 99 | as initially reported by the United States Department of |
| 100 | Commerce, Bureau of Economic Analysis, as certified by the |
| 101 | Florida Consensus Estimating Conference. |
| 102 | (5) At the beginning of each fiscal year, the Department |
| 103 | of Revenue shall calculate a base allocation for each eligible |
| 104 | county equal to the difference between the current per capita |
| 105 | limitation times the county's population, minus prior year |
| 106 | ordinary distributions to the county pursuant to ss. |
| 107 | 212.20(6)(d)3., 218.61, and 218.62. If moneys deposited into the |
| 108 | Local Government Half-cent Sales Tax Clearing Trust Fund |
| 109 | pursuant to s. 212.20(6)(d)4., excluding moneys appropriated for |
| 110 | supplemental distributions pursuant to subsection (8)(7), for |
| 111 | the current year are less than or equal to the sum of the base |
| 112 | allocations, each eligible county shall receive a share of the |
| 113 | appropriated amount proportional to its base allocation. If the |
| 114 | deposited amount exceeds the sum of the base allocations, each |
| 115 | county shall receive its base allocation, and the excess |
| 116 | appropriated amount, less any amounts distributed under |
| 117 | subsection (6), shall be distributed equally on a per capita |
| 118 | basis among the eligible counties. |
| 119 | (6) If moneys deposited in the Local Government Half-cent |
| 120 | Sales Tax Clearing Trust Fund pursuant to s. 212.20(6)(d)4. |
| 121 | exceed the amount necessary to provide the base allocation to |
| 122 | each eligible county, the moneys in the trust fund may be used |
| 123 | to provide a transitional distribution, as specified in this |
| 124 | subsection, to certain counties whose population has increased. |
| 125 | The transitional distribution shall be made available to each |
| 126 | county that qualified for a distribution under subsection (2) in |
| 127 | the prior year but does not, because of the requirements of |
| 128 | paragraph (2)(a), qualify for a distribution in the current |
| 129 | year. Beginning on July 1 of the year following the year in |
| 130 | which the county no longer qualifies for a distribution under |
| 131 | subsection (2), the county shall receive two-thirds of the |
| 132 | amount received in the prior year, and beginning July 1 of the |
| 133 | second year following the year in which the county no longer |
| 134 | qualifies for a distribution under subsection (2), the county |
| 135 | shall receive one-third of the amount it received in the last |
| 136 | year it qualified for the distribution under subsection (2). If |
| 137 | insufficient moneys are available in the Local Government Half- |
| 138 | cent Sales Tax Clearing Trust Fund to fully provide such a |
| 139 | transitional distribution to each county that meets the |
| 140 | eligibility criteria in this section, each eligible county shall |
| 141 | receive a share of the available moneys proportional to the |
| 142 | amount it would have received had moneys been sufficient to |
| 143 | fully provide such a transitional distribution to each eligible |
| 144 | county. |
| 145 | (7)(6) There is hereby annually appropriated from the |
| 146 | Local Government Half-cent Sales Tax Clearing Trust Fund the |
| 147 | distribution provided in s. 212.20(6)(d)4. to be used for |
| 148 | emergency and supplemental distributions pursuant to this |
| 149 | section. |
| 150 | (8)(7)(a) Any county the inmate population of which in any |
| 151 | year is greater than 7 percent of the total population of the |
| 152 | county is eligible for a supplemental distribution for that year |
| 153 | from funds expressly appropriated therefor. At the beginning of |
| 154 | each fiscal year, the Department of Revenue shall calculate a |
| 155 | supplemental allocation for each eligible county equal to the |
| 156 | current per capita limitation pursuant to subsection (4) times |
| 157 | the inmate population of the county. If moneys appropriated for |
| 158 | distribution pursuant to this section for the current year are |
| 159 | less than the sum of supplemental allocations, each eligible |
| 160 | county shall receive a share of the appropriated amount |
| 161 | proportional to its supplemental allocation. Otherwise, each |
| 162 | shall 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 |
| 165 | estimate of the number of inmates and patients residing in |
| 166 | institutions operated by the Federal Government, the Department |
| 167 | of Corrections, or the Department of Children and Family |
| 168 | Services. |
| 169 | 2. "Total population" includes inmate population and |
| 170 | noninmate population. |
| 171 | Section 3. Section 218.67, Florida Statutes, is created to |
| 172 | read: |
| 173 | 218.67 Distribution for fiscally constrained counties.-- |
| 174 | (1) Each county that is entirely within a rural area of |
| 175 | critical economic concern as designated by the Governor pursuant |
| 176 | to s. 288.0656 or each county for which the value of a mill will |
| 177 | raise no more than $5 million in revenue, based on the taxable |
| 178 | value certified pursuant to s. 1011.62(4)(a)1.a., from the |
| 179 | previous July 1, shall be considered a fiscally constrained |
| 180 | county. |
| 181 | (2) Each fiscally constrained county government that |
| 182 | participates in the local government half-cent sales tax shall |
| 183 | be eligible to receive an additional distribution from the Local |
| 184 | Government Half-cent Sales Tax Clearing Trust Fund, as provided |
| 185 | in s. 202.18(2)(c)1., in addition to its regular monthly |
| 186 | distribution provided under this part and any emergency or |
| 187 | supplemental distribution under s. 218.65. |
| 188 | (3) The amount to be distributed to each fiscally |
| 189 | constrained county shall be determined by the Department of |
| 190 | Revenue at the beginning of the fiscal year, using the prior |
| 191 | fiscal year's July 1 taxable value certified pursuant to s. |
| 192 | 1011.62(4)(a)1.a., tax data, population as defined in s. 218.21, |
| 193 | and millage rate levied for the prior fiscal year. The amount |
| 194 | distributed shall be allocated based upon the following factors: |
| 195 | (a) The relative revenue-raising-capacity factor shall be |
| 196 | the ability of the eligible county to generate ad valorem |
| 197 | revenues from 1 mill of taxation on a per capita basis. A county |
| 198 | that raises no more than $25 per capita from 1 mill shall be |
| 199 | assigned a value of 1; a county that raises more than $25 but no |
| 200 | more than $30 per capita from 1 mill shall be assigned a value |
| 201 | of 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 |
| 203 | value shall be assigned to counties that raise more than $50 per |
| 204 | capita from 1 mill of ad valorem taxation. |
| 205 | (b) The local-effort factor shall be a measure of the |
| 206 | relative level of local effort of the eligible county as |
| 207 | indicated by the millage rate levied for the prior fiscal year. |
| 208 | The local-effort factor shall be the most recently adopted |
| 209 | countywide operating millage rate for each eligible county |
| 210 | multiplied by 0.1. |
| 211 | (c) Each eligible county's proportional allocation of the |
| 212 | total amount available to be distributed to all of the eligible |
| 213 | counties shall be in the same proportion as the sum of the |
| 214 | county's two factors is to the sum of the two factors for all |
| 215 | eligible counties. The counties that are eligible to receive an |
| 216 | allocation under this subsection and the amount available to be |
| 217 | distributed to such counties shall not include counties |
| 218 | participating in the phaseout period under subsection (4) or the |
| 219 | amounts they remain eligible to receive during the phaseout. |
| 220 | (4) For those counties that no longer qualify under the |
| 221 | requirements of subsection (1) after the effective date of this |
| 222 | act, there shall be a 2-year phaseout period. Beginning on July |
| 223 | 1 of the year following the year in which the value of a mill |
| 224 | for that county exceeds $5 million in revenue, the county shall |
| 225 | receive two-thirds of the amount received in the prior year, and |
| 226 | beginning on July 1 of the second year following the year in |
| 227 | which the value of a mill for that county exceeds $5 million in |
| 228 | revenue, the county shall receive one-third of the amount |
| 229 | received in the last year that the county qualified as a |
| 230 | fiscally constrained county. Following the 2-year phaseout |
| 231 | period, the county shall no longer be eligible to receive any |
| 232 | distributions under this section unless the county can be |
| 233 | considered a fiscally constrained county as provided in |
| 234 | subsection (1). |
| 235 | (5) The revenues received under this section may be used |
| 236 | by a county for any public purpose, except that such revenues |
| 237 | may not be used to pay debt service on bonds, notes, |
| 238 | certificates of participation, or any other forms of |
| 239 | indebtedness. |
| 240 | Section 4. Paragraph (b) of subsection (2) of section |
| 241 | 985.2155, Florida Statutes, is amended to read: |
| 242 | 985.2155 Shared county and state responsibility for |
| 243 | juvenile detention.-- |
| 244 | (2) As used in this section, the term: |
| 245 | (b) "Fiscally constrained county" means a county that is |
| 246 | entirely within designated as a rural area of critical economic |
| 247 | concern as designated by the Governor pursuant to under s. |
| 248 | 288.0656 or each county for which the value of a mill will raise |
| 249 | in the county is no more than $5 $3 million in revenue, based on |
| 250 | the taxable value certified pursuant to s. 1011.62(4)(a)1.a., |
| 251 | from the previous July 1 property valuations and tax data |
| 252 | annually published by the Department of Revenue under s. |
| 253 | 195.052. |
| 254 | Section 5. This act shall take effect July 1, 2006. |