HB 823

1	A bill to be entitled
2	An act relating to the local government infrastructure
3	surtax; amending s. 212.055, F.S.; limiting use of surtax
4	revenues for infrastructure purposes; authorizing a
5	portion of surtax revenues to be used for property tax
6	reduction under certain circumstances; authorizing use of
7	a portion of surtax revenues for operating expenses under
8	certain circumstances; providing limitations; providing an
9	effective date.
10
11	Be It Enacted by the Legislature of the State of Florida:
12
13	Section 1.  Paragraph (d) of subsection (2) of section
14	212.055, Florida Statutes, is amended to read:
15	212.055  Discretionary sales surtaxes; legislative intent;
16	authorization and use of proceeds.--It is the legislative intent
17	that any authorization for imposition of a discretionary sales
18	surtax shall be published in the Florida Statutes as a
19	subsection of this section, irrespective of the duration of the
20	levy. Each enactment shall specify the types of counties
21	authorized to levy; the rate or rates which may be imposed; the
22	maximum length of time the surtax may be imposed, if any; the
23	procedure which must be followed to secure voter approval, if
24	required; the purpose for which the proceeds may be expended;
25	and such other requirements as the Legislature may provide.
26	Taxable transactions and administrative procedures shall be as
27	provided in s. 212.054.
28	(2)  LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.--
29	(d)1.a.  At least 50 percent of the proceeds of the surtax
30	authorized by this subsection and any interest accrued thereto
31	shall be expended by the school district or within the county
32	and municipalities within the county, or, in the case of a
33	negotiated joint county agreement, within another county, to
34	finance, plan, and construct infrastructure and to acquire land
35	for public recreation or conservation or protection of natural
36	resources and to finance the closure of county-owned or
37	municipally owned solid waste landfills that are already closed
38	or are required to close by order of the Department of
39	Environmental Protection. Any use of such proceeds or interest
40	for purposes of landfill closure prior to July 1, 1993, is
41	ratified. Neither the proceeds nor any interest accrued thereto
42	shall be used for operational expenses of any infrastructure,
43	except that Any county with a population of less than 75,000
44	that is required to close a landfill by order of the Department
45	of Environmental Protection may use the proceeds or any interest
46	accrued thereto for long-term maintenance costs associated with
47	landfill closure. Counties, as defined in s. 125.011(1), and
48	charter counties may, in addition, use the proceeds and any
49	interest accrued thereto to retire or service indebtedness
50	incurred for bonds issued prior to July 1, 1987, for
51	infrastructure purposes, and for bonds subsequently issued to
52	refund such bonds. Any use of such proceeds or interest for
53	purposes of retiring or servicing indebtedness incurred for such
54	refunding bonds prior to July 1, 1999, is ratified.
55	b.2.  For the purposes of this subparagraph paragraph,
56	"infrastructure" means:
57	(I)a.  Any fixed capital expenditure or fixed capital
58	outlay associated with the construction, reconstruction, or
59	improvement of public facilities which have a life expectancy of
60	5 or more years and any land acquisition, land improvement,
61	design, and engineering costs related thereto.
62	(II)b.  A fire department vehicle, an emergency medical
63	service vehicle, a sheriff's office vehicle, a police department
64	vehicle, or any other vehicle, and such equipment necessary to
65	outfit the vehicle for its official use or equipment that has a
66	life expectancy of at least 5 years.
67	(III)c.  Any expenditure for the construction, lease, or
68	maintenance of, or provision of utilities or security for,
69	facilities as defined in s. 29.008.
70	c.3.  Notwithstanding any other provision of this
71	subsection, a discretionary sales surtax imposed or extended
72	after the effective date of this act may provide for an amount
73	not to exceed 15 percent of the local option sales surtax
74	proceeds to be allocated for deposit to a trust fund within the
75	county's accounts created for the purpose of funding economic
76	development projects of a general public purpose targeted to
77	improve local economies, including the funding of operational
78	costs and incentives related to such economic development. The
79	ballot statement must indicate the intention to make an
80	allocation under the authority of this sub-subparagraph
81	subparagraph.
82	2.  Subject to any obligation to retire or service
83	indebtedness incurred by the taxing authority under this
84	subsection for bonds issued by the taxing authority prior to
85	July 1, 2006, and notwithstanding any other provision of this
86	subsection, a taxing authority receiving proceeds of the surtax
87	and any interest on such proceeds pursuant to this subsection
88	may use up to 35 percent of such proceeds and interest to reduce
89	property taxes and may use up to 15 percent of such proceeds and
90	interest for operational expenses; however, the percentage used
91	for operational expenses may not exceed the percentage used to
92	reduce property taxes. The taxing authority may not increase
93	property taxes for the first year following the year in which
94	the taxing authority elected to use such proceeds and interest
95	for operational expenses and may not increase property taxes
96	above the rollback rate by more than 3 percent in the second and
97	subsequent years during the period of the levy.
98	Section 2.  This act shall take effect July 1, 2006.

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