Senate Bill sb1060e1

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    CS for SB 1060                                 First Engrossed



  1                      A bill to be entitled

  2         An act relating to educational facilities;

  3         amending s. 201.15, F.S.; deleting provisions

  4         relating to distribution of proceeds from the

  5         excise tax on documents to the Public Education

  6         Capital Outlay and Debt Service Trust Fund;

  7         amending s. 203.01, F.S.; revising the date by

  8         which a distribution company must remit taxes

  9         on gross receipts from the sale of utility

10         services; prescribing an aspirational date for

11         remission of gross receipts taxes to such trust

12         fund; amending s. 1013.64, F.S.; prescribing

13         the life to be used for certain facilities in

14         calculating distributions from such trust fund;

15         clarifying those K-12 students on whose behalf

16         distributions will be made from such trust

17         fund; deleting provisions relating to

18         distributions from such trust fund for

19         specified programs; amending s. 1013.65, F.S.;

20         deleting reference to certain moneys paid into

21         such trust fund and to moneys set aside for

22         distribution to a specified program; amending

23         s. 1013.738, F.S.; deleting a provision

24         relating to distributions from such trust fund

25         for a specified program; providing an effective

26         date.

27  

28  Be It Enacted by the Legislature of the State of Florida:

29  

30         Section 1.  Paragraph (d) of subsection (1) of section

31  201.15, Florida Statutes, as amended by chapters 2005-92,


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    CS for SB 1060                                 First Engrossed



 1  2006-1, 2006-185, and 2006-231, Laws of Florida, is amended to

 2  read:

 3         201.15  Distribution of taxes collected.--All taxes

 4  collected under this chapter shall be distributed as follows

 5  and shall be subject to the service charge imposed in s.

 6  215.20(1), except that such service charge shall not be levied

 7  against any portion of taxes pledged to debt service on bonds

 8  to the extent that the amount of the service charge is

 9  required to pay any amounts relating to the bonds:

10         (1)  Sixty-two and sixty-three hundredths percent of

11  the remaining taxes collected under this chapter shall be used

12  for the following purposes:

13         (d)  The remainder of the moneys distributed under this

14  subsection, after the required payments under paragraphs (a),

15  (b), and (c), shall be paid into the State Treasury to the

16  credit of:

17         1.  The State Transportation Trust Fund in the

18  Department of Transportation in the amount of $541.75 million

19  in each fiscal year, to be paid in quarterly installments and

20  used for the following specified purposes, notwithstanding any

21  other law to the contrary:

22         a.  For the purposes of capital funding for the New

23  Starts Transit Program, authorized by Title 49, U.S.C. s. 5309

24  and specified in s. 341.051, 10 percent of these funds;

25         b.  For the purposes of the Small County Outreach

26  Program specified in s. 339.2818, 5 percent of these funds;

27         c.  For the purposes of the Strategic Intermodal System

28  specified in ss. 339.61, 339.62, 339.63, and 339.64, 75

29  percent of these funds after allocating for the New Starts

30  Transit Program described in sub-subparagraph a. and the Small

31  County Outreach Program described in sub-subparagraph b.; and


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    CS for SB 1060                                 First Engrossed



 1         d.  For the purposes of the Transportation Regional

 2  Incentive Program specified in s. 339.2819, 25 percent of

 3  these funds after allocating for the New Starts Transit

 4  Program described in sub-subparagraph a. and the Small County

 5  Outreach Program described in sub-subparagraph b.

 6         2.  The Water Protection and Sustainability Program

 7  Trust Fund in the Department of Environmental Protection in

 8  the amount of $100 million in each fiscal year, to be paid in

 9  quarterly installments and used as required by s. 403.890.

10         3.  The Public Education Capital Outlay and Debt

11  Service Trust Fund in the Department of Education in the

12  amount of $105 million in each fiscal year, to be paid in

13  monthly installments with $75 million used to fund the

14  Classrooms for Kids Program created in s. 1013.735, and $30

15  million to be used to fund the High Growth County District

16  Capital Outlay Assistance Grant Program created in s.

17  1013.738. If required, new facilities constructed under the

18  Classrooms for Kids Program must meet the requirements of s.

19  1013.372.

20         3.4.  The Grants and Donations Trust Fund in the

21  Department of Community Affairs in the amount of $3.25 million

22  in each fiscal year to be paid in monthly installments, with

23  $3 million to be used to fund technical assistance to local

24  governments and school boards on the requirements and

25  implementation of this act and $250,000 to be used to fund the

26  Century Commission established in s. 163.3247.

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28  Moneys distributed pursuant to this paragraph may not be

29  pledged for debt service unless such pledge is approved by

30  referendum of the voters.

31  


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    CS for SB 1060                                 First Engrossed



 1         Section 2.  Paragraph (c) of subsection (1) of section

 2  203.01, Florida Statutes, is amended to read:

 3         203.01  Tax on gross receipts for utility and

 4  communications services.--

 5         (1)

 6         (c)1.  The tax shall be levied against the total amount

 7  of gross receipts received by a distribution company for its

 8  sale of utility services if the utility service is delivered

 9  to the retail consumer by a distribution company and the

10  retail consumer pays the distribution company a charge for

11  utility service which includes a charge for both the

12  electricity and the transportation of electricity to the

13  retail consumer. The distribution company shall report and

14  remit to the Department of Revenue by the 20th last day of

15  each month the taxes levied pursuant to this paragraph during

16  the preceding month.

17         2.  To the extent practicable, the Department of

18  Revenue must distribute all receipts of taxes remitted under

19  this chapter to the Public Education Capital Outlay and Debt

20  Service Trust Fund in the same month as the department

21  collects such taxes.

22         Section 3.  Paragraph (a) of subsection (1), paragraph

23  (a) of subsection (3), and subsection (7) of section 1013.64,

24  Florida Statutes, are amended to read:

25         1013.64  Funds for comprehensive educational plant

26  needs; construction cost maximums for school district capital

27  projects.--Allocations from the Public Education Capital

28  Outlay and Debt Service Trust Fund to the various boards for

29  capital outlay projects shall be determined as follows:

30         (1)(a)  Funds for remodeling, renovation, maintenance,

31  repairs, and site improvement for existing satisfactory


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    CS for SB 1060                                 First Engrossed



 1  facilities shall be given priority consideration by the

 2  Legislature for appropriations allocated to the boards from

 3  the total amount of the Public Education Capital Outlay and

 4  Debt Service Trust Fund appropriated. These funds shall be

 5  calculated pursuant to the following basic formula: the

 6  building value times the building age over the sum of the

 7  years' digits assuming a 50-year building life. For modular

 8  noncombustible facilities, a 35-year life shall be used, and

 9  for relocatable facilities, a 20-year life shall be used.

10  "Building value" is calculated by multiplying each building's

11  total assignable square feet times the appropriate

12  net-to-gross conversion rate found in state board rules and

13  that product times the current average new construction cost.

14  "Building age" is calculated by multiplying the prior year's

15  building age times 1 minus the prior year's sum received from

16  this subsection divided by the prior year's building value. To

17  the net result shall be added the number 1. Each board shall

18  receive the percentage generated by the preceding formula of

19  the total amount appropriated for the purposes of this

20  section.

21         (3)(a)  Each district school board shall receive an

22  amount from the Public Education Capital Outlay and Debt

23  Service Trust Fund to be calculated by computing the capital

24  outlay full-time equivalent membership as determined by the

25  department. Such membership must include, but is not limited

26  to:

27         1.  K-12 students for whom the school district provides

28  the educational facility, except hospital and homebound

29  part-time students; and

30         2.  Students who are career education students, and

31  adult disabled students and who are enrolled in school


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 1  district career centers. The capital outlay full-time

 2  equivalent membership shall be determined for kindergarten

 3  through the 12th grade and for career centers by averaging the

 4  unweighted full-time equivalent student membership for the

 5  second and third surveys and comparing the results on a

 6  school-by-school basis with the Florida Inventory for School

 7  Houses. The capital outlay full-time equivalent membership by

 8  grade level organization shall be used in making the following

 9  calculations: The capital outlay full-time equivalent

10  membership by grade level organization for the 4th prior year

11  must be used to compute the base-year allocation. The capital

12  outlay full-time equivalent membership by grade-level

13  organization for the prior year must be used to compute the

14  growth over the highest of the 3 years preceding the prior

15  year. From the total amount appropriated by the Legislature

16  pursuant to this subsection, 40 percent shall be allocated

17  among the base capital outlay full-time equivalent membership

18  and 60 percent among the growth capital outlay full-time

19  equivalent membership. The allocation within each of these

20  groups shall be prorated to the districts based upon each

21  district's percentage of base and growth capital outlay

22  full-time membership. The most recent 4-year capital outlay

23  full-time equivalent membership data shall be used in each

24  subsequent year's calculation for the allocation of funds

25  pursuant to this subsection. If a change, correction, or

26  recomputation of data during any year results in a reduction

27  or increase of the calculated amount previously allocated to a

28  district, the allocation to that district shall be adjusted

29  correspondingly. If such recomputation results in an increase

30  or decrease of the calculated amount, such additional or

31  reduced amounts shall be added to or reduced from the


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    CS for SB 1060                                 First Engrossed



 1  district's future appropriations.  However, no change,

 2  correction, or recomputation of data shall be made subsequent

 3  to 2 years following the initial annual allocation.

 4         (7)  Moneys distributed to the Public Education Capital

 5  Outlay and Debt Service Trust Fund pursuant to s. 201.15(1)(d)

 6  to fund the Classrooms for Kids Program created in s. 1013.735

 7  and the High Growth County District Capital Outlay Assistance

 8  Grant Program created in s. 1013.738 shall be distributed as

 9  provided by those sections.

10         Section 4.  Paragraph (a) of subsection (2) of section

11  1013.65, Florida Statutes, is amended to read:

12         1013.65  Educational and ancillary plant construction

13  funds; Public Education Capital Outlay and Debt Service Trust

14  Fund; allocation of funds.--

15         (2)(a)  The Public Education Capital Outlay and Debt

16  Service Trust Fund shall be comprised of the following

17  sources, which are hereby appropriated to the trust fund:

18         1.  Proceeds, premiums, and accrued interest from the

19  sale of public education bonds and that portion of the

20  revenues accruing from the gross receipts tax as provided by

21  s. 9(a)(2), Art. XII of the State Constitution, as amended,

22  interest on investments, and federal interest subsidies.

23         2.  General revenue funds appropriated to the fund for

24  educational capital outlay purposes.

25         3.  All capital outlay funds previously appropriated

26  and certified forward pursuant to s. 216.301.

27         4.a.  Funds paid pursuant to s. 201.15(1)(d).

28         b.  The sum of $41.75 million of such funds shall be

29  appropriated annually for expenditure to fund the Classrooms

30  for Kids Program created in s. 1013.735 and shall be

31  distributed as provided by that section.


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    CS for SB 1060                                 First Engrossed



 1         Section 5.  Subsection (4) of section 1013.738, Florida

 2  Statutes, is amended to read:

 3         1013.738  High Growth District Capital Outlay

 4  Assistance Grant Program.--

 5         (4)  Moneys distributed to the Public Education Capital

 6  Outlay and Debt Service Trust Fund pursuant to s. 201.15(1)(d)

 7  for the High Growth District Capital Outlay Assistance Grant

 8  Program created in this section shall be distributed as

 9  provided by this section.

10         Section 6.  This act shall take effect July 1, 2007.

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