Senate Bill sb0552

    Florida Senate - 2007                                   SB 552

    By Senator Margolis





    35-544-07

  1                      A bill to be entitled

  2         An act relating to discretionary sales

  3         surtaxes; amending s. 212.055, F.S.; allowing

  4         each charter county to levy a voter-approved

  5         surtax for a community college in the county;

  6         providing restrictions on the source of

  7         expenses for a referendum relating to this

  8         surtax; requiring notice of the referendum;

  9         defining the term "community college";

10         providing for a maximum rate of the surtax;

11         providing requirements for the ordinance that

12         imposes the surtax; providing purposes for

13         which the proceeds of the surtax may be used;

14         providing for investment of the proceeds;

15         providing for automatic expiration of such a

16         surtax unless it is reenacted by ordinance;

17         providing for the proceeds to be deposited in a

18         separate fund and promptly disbursed to a board

19         of trustees; providing that other funding may

20         not be reduced because a community college has

21         received such proceeds; providing for liberal

22         construction; providing an effective date.

23  

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

25  

26         Section 1.  Subsection (8) is added to section 212.055,

27  Florida Statutes, to read:

28         212.055  Discretionary sales surtaxes; legislative

29  intent; authorization and use of proceeds.--It is the

30  legislative intent that any authorization for imposition of a

31  discretionary sales surtax shall be published in the Florida

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    Florida Senate - 2007                                   SB 552
    35-544-07




 1  Statutes as a subsection of this section, irrespective of the

 2  duration of the levy.  Each enactment shall specify the types

 3  of counties authorized to levy; the rate or rates which may be

 4  imposed; the maximum length of time the surtax may be imposed,

 5  if any; the procedure which must be followed to secure voter

 6  approval, if required; the purpose for which the proceeds may

 7  be expended; and such other requirements as the Legislature

 8  may provide.  Taxable transactions and administrative

 9  procedures shall be as provided in s. 212.054.

10         (8)  COMMUNITY COLLEGE SURTAX.--A county as defined in

11  s. 125.011(1) may levy the surtax authorized in this

12  subsection pursuant to an ordinance conditioned to take effect

13  only upon approval by a majority vote of the electors of the

14  county voting in a referendum. If the county, at the request

15  of a community college, calls a special election, the expense

16  of the election may not be paid with student fees or moneys

17  that the community college receives from the state, but the

18  expense may be paid with funds received from private sources

19  or with college auxiliary funds. There must be at least 30

20  days' notice of the election as provided by s. 100.342.

21         (a)  As used in this subsection, the term "community

22  college" has the meaning set forth in s. 1000.21, and each

23  community college must be constituted and governed as provided

24  under ss. 1001.63 and 1004.67.

25         (b)  The rate of a surtax authorized in this subsection

26  may not exceed 0.5 percent.

27         (c)  The ordinance that provides for the imposition of

28  the surtax must include a statement that provides a brief and

29  general description of the purposes for which proceeds of the

30  surtax may be used. The statement must conform to the

31  

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    Florida Senate - 2007                                   SB 552
    35-544-07




 1  requirements of s. 101.161 and must be placed on the ballot by

 2  the county governing body.

 3         (d)  The ordinance must set forth a plan for use of the

 4  surtax proceeds for the benefit of the community college by

 5  its board of trustees, such plan to provide for the

 6  permissible uses of the surtax proceeds, including, but not

 7  limited to, the maintenance, improvement, and expansion of a

 8  broad range of academic and workforce training programs;

 9  teaching enhancements; student scholarships and other

10  financial aid; capital expenditures and infrastructure

11  projects; fixed capital costs associated with the

12  construction, reconstruction, renovation, maintenance, or

13  improvement of facilities and campuses which has a useful life

14  expectancy of at least 5 years; deferred maintenance; land

15  acquisition, land improvement, design, and engineering costs

16  related thereto; and the expansion and enhancement of

17  services, programs, and facilities at all community college

18  sites within the county. The proceeds of the surtax must be

19  set aside and invested as permitted by law, with the principal

20  and income to be used for the purposes listed in this section

21  as the board of trustees for the community college directs.

22         (e)  A discretionary sales surtax imposed under this

23  subsection expires 5 years after the effective date of the

24  surtax unless reenacted by ordinance subject to approval by a

25  majority of the electors of the county voting in a subsequent

26  referendum.

27         (f)  Proceeds from the surtax must be:

28         1.  Deposited by the county in a special fund that is

29  set aside from other county funds and used only for the

30  operation, maintenance, and administration of the community

31  college within that county; and

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    Florida Senate - 2007                                   SB 552
    35-544-07




 1         2.  Remitted promptly by the county to the board of

 2  trustees that administers or operates the community college.

 3         (g)  The annual apportionment of state funds for the

 4  support of a community college under any provision of general

 5  law may not be reduced because that community college has

 6  received funds pursuant to a sales tax levied under this

 7  subsection.

 8         (h)  This subsection must be liberally construed to

 9  effect its purpose.

10         Section 2.  This act shall take effect upon becoming a

11  law.

12  

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14                          SENATE SUMMARY

15    Allows each charter county to levy a voter-approved
      discretionary sales surtax for a community college
16    located in the county. Provides restrictions on the
      source of expenses for a referendum relating to this
17    surtax. Requires notice of the referendum. Defines the
      term "community college." Provides for a maximum rate of
18    the surtax. Provides requirements for the ordinance that
      imposes the surtax. Provides purposes for which the
19    proceeds of the surtax may be used. Provides for
      investment of the proceeds. Provides for automatic
20    expiration of such a surtax unless it is reenacted by
      ordinance. Provides for the proceeds to be deposited in a
21    separate fund and promptly disbursed to a board of
      trustees. Provides that other funding may not be reduced
22    because a community college has received such proceeds.
      Provides for liberal construction.
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