| 1 | A bill to be entitled |
| 2 | An act relating to discretionary sales surtaxes; amending |
| 3 | s. 212.055, F.S.; allowing each charter county to levy a |
| 4 | voter-approved surtax for a community college in the |
| 5 | county; providing restrictions on the source of expenses |
| 6 | for a referendum relating to this surtax; requiring notice |
| 7 | of the referendum; defining the term "community college"; |
| 8 | providing for a maximum rate of the surtax; providing |
| 9 | requirements for the ordinance that imposes the surtax; |
| 10 | providing purposes for which the proceeds of the surtax |
| 11 | may be used; providing for investment of the proceeds; |
| 12 | providing for automatic expiration of such a surtax unless |
| 13 | it is reenacted by ordinance; providing for the proceeds |
| 14 | to be deposited in a separate fund and promptly disbursed |
| 15 | to a board of trustees; providing that other funding may |
| 16 | not be reduced because a community college has received |
| 17 | such proceeds; providing for liberal construction; |
| 18 | providing an effective date. |
| 19 |
|
| 20 | Be It Enacted by the Legislature of the State of Florida: |
| 21 |
|
| 22 | Section 1. Subsection (8) is added to section 212.055, |
| 23 | Florida Statutes, to read: |
| 24 | 212.055 Discretionary sales surtaxes; legislative intent; |
| 25 | authorization and use of proceeds.--It is the legislative intent |
| 26 | that any authorization for imposition of a discretionary sales |
| 27 | surtax shall be published in the Florida Statutes as a |
| 28 | subsection of this section, irrespective of the duration of the |
| 29 | levy. Each enactment shall specify the types of counties |
| 30 | authorized to levy; the rate or rates which may be imposed; the |
| 31 | maximum length of time the surtax may be imposed, if any; the |
| 32 | procedure which must be followed to secure voter approval, if |
| 33 | required; the purpose for which the proceeds may be expended; |
| 34 | and such other requirements as the Legislature may provide. |
| 35 | Taxable transactions and administrative procedures shall be as |
| 36 | provided in s. 212.054. |
| 37 | (8) COMMUNITY COLLEGE SURTAX.--A county as defined in s. |
| 38 | 125.011(1) may levy the surtax authorized in this subsection |
| 39 | pursuant to an ordinance conditioned to take effect only upon |
| 40 | approval by a majority vote of the electors of the county voting |
| 41 | in a referendum. If the county, at the request of a community |
| 42 | college, calls a special election, the expense of the election |
| 43 | may not be paid with student fees or moneys that the community |
| 44 | college receives from the state, but the expense may be paid |
| 45 | with funds received from private sources or with college |
| 46 | auxiliary funds. There must be at least 30 days' notice of the |
| 47 | election as provided by s. 100.342. |
| 48 | (a) As used in this subsection, the term "community |
| 49 | college" has the meaning set forth in s. 1000.21, and each |
| 50 | community college must be constituted and governed as provided |
| 51 | under ss. 1001.63 and 1004.67. |
| 52 | (b) The rate of a surtax authorized in this subsection may |
| 53 | not exceed 0.5 percent. |
| 54 | (c) The ordinance that provides for the imposition of the |
| 55 | surtax must include a statement that provides a brief and |
| 56 | general description of the purposes for which proceeds of the |
| 57 | surtax may be used. The statement must conform to the |
| 58 | requirements of s. 101.161 and must be placed on the ballot by |
| 59 | the county governing body. |
| 60 | (d) The ordinance must set forth a plan for use of the |
| 61 | surtax proceeds for the benefit of the community college by its |
| 62 | board of trustees, such plan to provide for the permissible uses |
| 63 | of the surtax proceeds, including, but not limited to, the |
| 64 | maintenance, improvement, and expansion of a broad range of |
| 65 | academic and workforce training programs; teaching enhancements; |
| 66 | student scholarships and other financial aid; capital |
| 67 | expenditures and infrastructure projects; fixed capital costs |
| 68 | associated with the construction, reconstruction, renovation, |
| 69 | maintenance, or improvement of facilities and campuses that have |
| 70 | a useful life expectancy of at least 5 years; deferred |
| 71 | maintenance; land acquisition, land improvement, design, and |
| 72 | engineering costs related thereto; and the expansion and |
| 73 | enhancement of services, programs, and facilities at all |
| 74 | community college sites within the county. The proceeds of the |
| 75 | surtax must be set aside and invested as permitted by law, with |
| 76 | the principal and income to be used for the purposes listed in |
| 77 | this section as the board of trustees for the community college |
| 78 | directs. |
| 79 | (e) A discretionary sales surtax imposed under this |
| 80 | subsection expires 5 years after the effective date of the |
| 81 | surtax unless reenacted by ordinance subject to approval by a |
| 82 | majority of the electors of the county voting in a subsequent |
| 83 | referendum. |
| 84 | (f) Proceeds from the surtax must be: |
| 85 | 1. Deposited by the county in a special fund that is set |
| 86 | aside from other county funds and used only for the operation, |
| 87 | maintenance, and administration of the community college within |
| 88 | that county; and |
| 89 | 2. Remitted promptly by the county to the board of |
| 90 | trustees that administers or operates the community college. |
| 91 | (g) The annual apportionment of state funds for the |
| 92 | support of a community college under any provision of general |
| 93 | law may not be reduced because that community college has |
| 94 | received funds pursuant to a sales surtax levied under this |
| 95 | subsection. |
| 96 | (h) This subsection shall be liberally construed to effect |
| 97 | its purpose. |
| 98 | Section 2. This act shall take effect upon becoming a law. |