| 1 | A bill to be entitled | 
| 2 | An act relating to a license tax surcharge; creating s. | 
| 3 | 320.8045, F.S.; authorizing boards of county commissioners | 
| 4 | to levy and impose by a super majority vote a surcharge | 
| 5 | upon certain annual license taxes; specifying the amount | 
| 6 | of the surcharge; providing for collection and use of the | 
| 7 | surcharge; providing application; providing an effective | 
| 8 | date. | 
| 9 | 
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| 10 | Be It Enacted by the Legislature of the State of Florida: | 
| 11 | 
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| 12 | Section 1.  Section 320.8045, Florida Statutes, is created | 
| 13 | to read: | 
| 14 | 320.8045  License tax surcharge; emergency air rescue.--The | 
| 15 | board of county commissioners of any county may levy and impose, | 
| 16 | by a three-quarters vote of the total membership of the board, a | 
| 17 | surcharge in the amount of $5 on each license tax imposed under | 
| 18 | s. 320.08 except s. 320.08(11). The surcharge shall be collected | 
| 19 | in the same manner as the license tax and used solely for | 
| 20 | emergency air rescue purposes. The surcharge shall apply to | 
| 21 | license taxes levied and imposed on or after July 1, 2006. | 
| 22 | Section 2.  This act shall take effect July 1, 2006. |