Florida Senate - 2007 COMMITTEE AMENDMENT
Bill No. SB 2684
Barcode 355712
CHAMBER ACTION
Senate House
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03/29/2007 03:27 PM .
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11 The Committee on Community Affairs (Geller) recommended the
12 following amendment:
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14 Senate Amendment (with title amendment)
15 Delete everything after the enacting clause
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17 and insert:
18 Section 1. Subsection (2) of section 185.03, Florida
19 Statutes, is amended to read:
20 185.03 Municipal police officers' retirement trust
21 funds; creation; applicability of provisions; participation by
22 public safety officers.--For any municipality, chapter plan,
23 local law municipality, or local law plan under this chapter:
24 (2)(a) The provisions of This chapter applies shall
25 apply only to municipalities organized and established under
26 pursuant to the laws of the state, and does said provisions
27 shall not apply to the unincorporated areas of any county or
28 counties or nor shall the provisions hereof apply to any
29 governmental entity whose police officers are eligible to
30 participate in the Florida Retirement System.
31 (b) A municipality that has entered into an interlocal
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Florida Senate - 2007 COMMITTEE AMENDMENT
Bill No. SB 2684
Barcode 355712
1 agreement to provide police protection services to any other
2 incorporated municipality, in its entirety, for a period of 12
3 months or more may be eligible to receive the premium taxes
4 reported for such other municipality. To be eligible for the
5 premium taxes, the municipality providing the police
6 protection services must notify the division that it has
7 entered into an interlocal agreement with another
8 municipality. The municipality receiving the police protection
9 services may enact an ordinance levying the tax as provided in
10 s. 185.08. Upon being provided copies of the interlocal
11 agreement and the municipal ordinance levying the tax, the
12 division may distribute any premium taxes reported for the
13 municipality receiving the police protection services to the
14 participating municipality providing the police protection
15 services as long as the interlocal agreement is in effect.
16 Section 2. Section 185.08, Florida Statutes, is
17 amended to read:
18 185.08 State excise tax on casualty insurance premiums
19 authorized; procedure.--For any municipality, chapter plan,
20 local law municipality, or local law plan under this chapter:
21 (1) Each incorporated municipality in this state
22 described and classified in s. 185.03, as well as each other
23 city or town of this state which on July 31, 1953, had a
24 lawfully established municipal police officers' retirement
25 trust fund or city fund, by whatever name known, providing
26 pension or relief benefits to police officers as provided
27 under this chapter, may assess and impose on every insurance
28 company, corporation, or other insurer now engaged in or
29 carrying on, or who shall hereafter engage in or carry on, the
30 business of casualty insurance as shown by records of the
31 Office of Insurance Regulation of the Financial Services
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Florida Senate - 2007 COMMITTEE AMENDMENT
Bill No. SB 2684
Barcode 355712
1 Commission, an excise tax in addition to any lawful license or
2 excise tax now levied by each of the said municipalities,
3 respectively, amounting to .85 percent of the gross amount of
4 receipts of premiums from policyholders on all premiums
5 collected on casualty insurance policies covering property
6 within the corporate limits of such municipalities,
7 respectively.
8 (2) In the case of multiple peril policies with a
9 single premium for both property and casualty coverages in
10 such policies, 30 percent of such premium shall be used as the
11 basis for the .85-percent tax above.
12 (3) The excise tax shall be payable annually March 1
13 of each year after the passing of an ordinance assessing and
14 imposing the tax herein authorized. Installments of taxes
15 shall be paid according to the provisions of s.
16 624.5092(2)(a), (b), and (c).
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18 This section also applies to any municipality that has entered
19 into an interlocal agreement to receive police protection
20 services from another municipality under s. 185.03. The excise
21 tax may be levied on all premiums collected on casualty
22 insurance policies covering property located within the
23 corporate limits of the municipality receiving the police
24 protection services, but is available for distribution to the
25 municipality providing the police protection services.
26 Section 3. This act shall take effect July 1, 2007.
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29 ================ T I T L E A M E N D M E N T ===============
30 And the title is amended as follows:
31 Delete everything before the enacting clause
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Florida Senate - 2007 COMMITTEE AMENDMENT
Bill No. SB 2684
Barcode 355712
1 and insert:
2 A bill to be entitled
3 An act relating to state excise tax on casualty
4 insurance premiums; amending s. 185.03, F.S.;
5 providing that a municipality that has entered
6 into an interlocal agreement to provide police
7 protection services to another incorporated
8 municipality, in its entirety, may be eligible
9 to receive the premium taxes reported for the
10 other municipality under certain circumstances;
11 authorizing the municipality receiving the
12 police protection services to enact an
13 ordinance levying a tax as provided by law;
14 amending s. 185.08, F.S.; authorizing certain
15 municipalities to assess and impose the tax to
16 receive certain police protection services;
17 providing for distribution of premium tax
18 proceeds; providing an effective date.
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