| 1 | Representative(s) Cannon offered the following: |
| 2 |
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| 3 | Amendment (with title amendment) |
| 4 | Remove line(s) 1552-1608, and insert: |
| 5 | 200.186 Maximum millage rates for the 2008-2009 fiscal |
| 6 | year.-- |
| 7 | (1) In the 2008-2009 fiscal year, a county, municipal |
| 8 | service taxing units of that county, and special districts |
| 9 | dependent to that county; a municipality and special districts |
| 10 | dependent to that municipality; and an independent special |
| 11 | district may levy a maximum millage that is determined as |
| 12 | follows: |
| 13 | (a) The maximum millage rate shall be the rolled-back rate |
| 14 | calculated pursuant to s. 200.065 and adjusted for growth in per |
| 15 | capita Florida personal income, except that: |
| 16 | 1. Ad valorem tax revenue levied in the 2007-2008 fiscal |
| 17 | year, as used in the calculation of the rolled-back rate, shall |
| 18 | be reduced by any tax revenue resulting from a millage rate |
| 19 | approved by a super majority vote of the governing board of the |
| 20 | taxing authority in excess of the maximum rate that could have |
| 21 | been levied by a majority vote as provided in s. 200.185; and |
| 22 | 2. The taxable value within the jurisdiction of each |
| 23 | taxing authority, as used in the calculation of the rolled-back |
| 24 | rate, shall be increased by the amount necessary to offset any |
| 25 | reduction in taxable value occurring as a result of the |
| 26 | amendments to the State Constitution contained in SJR 4B or HJR |
| 27 | 3B revising the homestead tax exemption and providing an |
| 28 | exemption from ad valorem taxation for tangible personal |
| 29 | property. The maximum millage rate applicable to a county |
| 30 | authorized to levy a county public hospital surtax under s. |
| 31 | 212.055 shall exclude the revenues required to be contributed to |
| 32 | the county public general hospital for the purposes of making |
| 33 | the maximum millage rate calculation, but shall be added back to |
| 34 | the maximum millage rate allowed after the roll back has been |
| 35 | applied. |
| 36 | a. A rate of not more than 110 percent of the rolled-back |
| 37 | rate based on the previous year's maximum millage rate, adjusted |
| 38 | for growth in per capita Florida personal income, may be adopted |
| 39 | if approved by a two-thirds vote of the governing body of the |
| 40 | county, municipality, or independent district; or |
| 41 | b. A rate in excess of 110 percent may be adopted if |
| 42 | approved by a unanimous vote of the governing body of the |
| 43 | county, municipality, or independent district or if the rate is |
| 44 | approved by a referendum. |
| 45 | (b) If approved by a two-thirds vote of the governing |
| 46 | body, a rate may be levied in excess of the rate calculated |
| 47 | pursuant to paragraph (a) if the excess is not more than 67 |
| 48 | percent of the difference between the rolled-back rate |
| 49 | calculated pursuant to s. 200.065, and the rate calculated in |
| 50 | paragraph (a). |
| 51 | (c) A rate may be levied in excess of the millage rate |
| 52 | allowed in paragraph (b) if the rate is approved by a unanimous |
| 53 | vote of the governing body or if approved by a referendum of the |
| 54 | voters. |
| 55 | (2) Any county or municipality that is in violation of |
| 56 | this section shall forfeit the distribution of the local |
| 57 | government half-cent sales tax revenues during the 12 months |
| 58 | following a determination of noncompliance by the Department of |
| 59 | Revenue, subject to the conditions provided in ss. 200.065 and |
| 60 | 218.63. |
| 61 | (3) The millage rate of a county or municipality, |
| 62 | municipal service taxing unit of that county, and any special |
| 63 | district dependent to that county or municipality may exceed in |
| 64 | any year the maximum millage rate calculated pursuant to this |
| 65 | section if the total county ad valorem taxes levied or total |
| 66 | municipal ad valorem taxes levied, as defined in s. 200.001, do |
| 67 | not exceed the maximum total county ad valorem taxes levied or |
| 68 | maximum total municipal ad valorem taxes levied, as defined in |
| 69 | s. 200.001, respectively. Total taxes levied may exceed the |
| 70 | maximum calculated pursuant to this section as a result of an |
| 71 | increase in taxable value above that certified in s. 200.065(1) |
| 72 | if such increase is less than the percentage amounts contained |
| 73 | in s. 200.065(6); however, if such increase in taxable value |
| 74 | exceeds the percentage amounts contained in s. 200.065(6), |
| 75 | millage rates subject to this section must be reduced so that |
| 76 | total taxes levied do not exceed the maximum. Any unit of |
| 77 | government operating under a home rule charter adopted pursuant |
| 78 | to ss. 10, 11, and 24, Art. VIII of the State Constitution of |
| 79 | 1885, as preserved by s. 6(e), Art. VIII of the State |
| 80 | Constitution of 1968, which is granted the authority in the |
| 81 | State Constitution to exercise all the powers conferred now or |
| 82 | hereafter by general law upon municipalities and which exercises |
| 83 | such powers in the unincorporated area shall be recognized as a |
| 84 | municipality under this section. |
| 85 |
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| 86 |
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| 87 | ======= T I T L E A M E N D M E N T ======= |
| 88 | Between lines 143 and 144, insert: |
| 89 | providing an exception for calculating the rolled-back rate for |
| 90 | certain counties; providing that certain units of government are |
| 91 | recognized as municipalities; |