| 1 | Representative(s) Reagan offered the following: |
| 2 |
|
| 3 | Amendment (with title amendment) |
| 4 | Between lines 210-211 and insert: |
| 5 | Section 4. Subsection (1) of section 175.101, Florida |
| 6 | Statutes, is amended to read: |
| 7 | 175.101 State excise tax on property insurance premiums |
| 8 | authorized; procedure.--For any municipality, special fire |
| 9 | control district, chapter plan, local law municipality, local |
| 10 | law special fire control district, or local law plan under this |
| 11 | chapter: |
| 12 | (1) Each municipality or special fire control district in |
| 13 | this state described and classified in s. 175.041, having a |
| 14 | lawfully established firefighters' pension trust fund or |
| 15 | municipal fund or special fire control district fund, by |
| 16 | whatever name known, providing pension benefits to firefighters |
| 17 | as provided under this chapter, may assess and impose on every |
| 18 | insurance company, corporation, or other insurer now engaged in |
| 19 | or carrying on, or who shall hereinafter engage in or carry on, |
| 20 | the business of property insurance as shown by the records of |
| 21 | the Office of Insurance Regulation of the Financial Services |
| 22 | Commission an excise tax in addition to any lawful license or |
| 23 | excise tax now levied by each of the municipalities or special |
| 24 | fire control districts, respectively, amounting to 1.85 percent |
| 25 | of the gross amount of receipts of premiums from policyholders |
| 26 | on all premiums collected on property insurance policies |
| 27 | covering property within the corporate limits of such |
| 28 | municipalities or within the legally defined boundaries of |
| 29 | special fire control districts, respectively. Whenever the |
| 30 | boundaries of a special fire control district that has lawfully |
| 31 | established a firefighters' pension trust fund encompass a |
| 32 | portion of the corporate territory of a municipality that has |
| 33 | also lawfully established a firefighters' pension trust fund, |
| 34 | that portion of the tax receipts attributable to insurance |
| 35 | policies covering property situated both within the municipality |
| 36 | and the special fire control district shall be given to the fire |
| 37 | service provider. For the purpose of this section, the |
| 38 | boundaries of a special fire control district shall be deemed to |
| 39 | include an area that has been annexed until the completion of |
| 40 | the 4-year period provided for in s. 171.093(4), or other |
| 41 | agreed-upon extension, or the termination of an interlocal |
| 42 | agreement executed pursuant to s. 171.093(3). The agent shall |
| 43 | identify the fire service provider on the property owner's |
| 44 | application for insurance. Remaining revenues collected pursuant |
| 45 | to this chapter shall be distributed to the municipality or |
| 46 | special fire control district according to the location of the |
| 47 | insured property. |
| 48 |
|
| 49 | This section also applies to any municipality consisting of a |
| 50 | single consolidated government which is made up of a former |
| 51 | county and one or more municipalities, consolidated pursuant to |
| 52 | the authority in s. 3 or s. 6(e), Art. VIII of the State |
| 53 | Constitution, and to property insurance policies covering |
| 54 | property within the boundaries of the consolidated government, |
| 55 | regardless of whether the properties are located within one or |
| 56 | more separately incorporated areas within the consolidated |
| 57 | government, provided the properties are being provided fire |
| 58 | protection services by the consolidated government. This section |
| 59 | also applies to any municipality, as provided in s. |
| 60 | 175.041(3)(c), which has entered into an interlocal agreement to |
| 61 | receive fire protection services from another municipality |
| 62 | participating under this chapter. The excise tax may be levied |
| 63 | on all premiums collected on property insurance policies |
| 64 | covering property located within the corporate limits of the |
| 65 | municipality receiving the fire protection services, but will be |
| 66 | available for distribution to the municipality providing the |
| 67 | fire protection services. |
| 68 |
|
| 69 |
|
| 70 |
|
| 71 | ======= T I T L E A M E N D M E N T ======= |
| 72 | Remove line 18 and insert: |
| 73 | the firefighters' pension trust fund; amending s. 175.101, F.S.; |
| 74 | clarifying boundaries of a special fire control district; |
| 75 | amending s. 185.05, |