Florida Senate - 2008 COMMITTEE AMENDMENT
Bill No. SB 1492
249154
Senate
Comm: RCS
3/19/2008
.
.
.
.
.
House
1
The Committee on Community Affairs (Hill) recommended the
2
following amendment:
3
4
Senate Amendment (with title amendment)
5
6
Delete everything after the enacting clause
7
and insert:
8
9
Section 1. Section 3 of chapter 83-220, Laws of Florida,
10
as amended by chapter 84-270, Laws of Florida, and section 1 of
11
chapter 89-252, Laws of Florida, is amended to read:
12
Section 3. Sections 1 and 2 of chapter 83-220, Laws of
13
Florida, as amended by this act, are repealed effective October
14
1, 2031 October 1, 2011.
15
Section 2. Section 201.031, Florida Statutes, is amended
16
to read:
17
201.031 Discretionary surtax; administration and
18
collection; Housing Assistance Loan Trust Fund; reporting
19
requirements.--
20
(1) Each county, as defined by s. 125.011(1), may levy,
21
subject to the provisions of s. 125.0167, a discretionary surtax
22
on documents taxable under the provisions of s. 201.02, except
23
that there shall be no surtax on any document pursuant to which
24
the interest granted, assigned, transferred, or conveyed
25
involves only a single-family residence. The Such single-family
26
residence may be a condominium unit, a unit held through stock
27
ownership or membership representing a proprietary interest in a
28
corporation owning a fee or a leasehold initially in excess of
29
98 years, or a detached dwelling.
30
(2) All provisions of chapter 201, except s. 201.15, shall
31
apply to the surtax. The Department of Revenue shall pay to the
32
governing authority of the county which levies the surtax all
33
taxes, penalties, and interest collected under this section less
34
any costs of administration.
35
(3) Each county that which levies the surtax shall:
36
(a) Include in the financial report required under s.
37
218.32 information showing the revenues and the expenses of the
38
trust fund for the fiscal year;
39
(b) Retain an independent outside auditor to conduct a
40
financial audit of surtax revenues and expenditures annually,
41
the cost of which may not be considered an administrative cost;
42
(c) Adopt by resolution of its governing body, a housing
43
plan every 3 years which includes provisions substantially
44
similar to the plans required in s. 420.9075(1); and
45
(d) Require by resolution that the staff or entity that
46
has administrative authority for implementing the housing plan
47
prepare and submit to the county's governing body an annual
48
report substantially similar to the annual report required in s.
49
420.9075(10).
50
(4) No more than 10 percent of surtax revenues collected
51
by the Department of Revenue and remitted to the county in any
52
fiscal year may be used for administrative costs.
53
Section 3. This act shall take effect upon becoming a law.
54
55
================ T I T L E A M E N D M E N T ================
56
And the title is amended as follows:
57
58
Delete everything before the enacting clause
59
and insert:
60
61
A bill to be entitled
62
An act relating to a discretionary surtax; amending s. 3,
63
ch. 83-220, Laws of Florida, as amended; extending the
64
date of repeal of provisions authorizing counties to levy
65
a discretionary surtax on documents; amending s. 201.031,
66
F.S.; requiring each county that levies the discretionary
67
surtax to prepare an annual financial report showing the
68
revenues and the expenses of the trust fund for the fiscal
69
year, to retain an independent outside auditor to conduct
70
a financial audit of surtax revenues and expenditures, to
71
adopt by resolution of its governing body a housing plan
72
every 3 years, and to require by resolution that the staff
73
or entity that has administrative authority for
74
implementing the housing plan to prepare and submit to the
75
county's governing body an annual report; limiting to a
76
maximum of 10 percent the portion of the surtax revenues
77
which may be used for administrative costs; providing an
78
effective date.
3/12/2008 4:11:00 PM 578-04809-08
CODING: Words stricken are deletions; words underlined are additions.