Florida Senate - 2008 SB 1626
By Senator Alexander
17-02788-08 20081626__
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A bill to be entitled
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An act relating to the charter county transit system
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surtax; amending s. 212.055, F.S.; renaming the surtax;
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expanding the eligibility to levy the surtax to all
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charter counties; providing an effective date.
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Be It Enacted by the Legislature of the State of Florida:
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Section 1. Subsection (1) of section 212.055, Florida
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Statutes, is amended to read:
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212.055 Discretionary sales surtaxes; legislative intent;
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authorization and use of proceeds.--It is the legislative intent
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that any authorization for imposition of a discretionary sales
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surtax shall be published in the Florida Statutes as a subsection
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of this section, irrespective of the duration of the levy. Each
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enactment shall specify the types of counties authorized to levy;
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the rate or rates which may be imposed; the maximum length of
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time the surtax may be imposed, if any; the procedure which must
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be followed to secure voter approval, if required; the purpose
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for which the proceeds may be expended; and such other
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requirements as the Legislature may provide. Taxable transactions
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and administrative procedures shall be as provided in s. 212.054.
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(1) CHARTER COUNTY TRANSPORTATION TRANSIT SYSTEM SURTAX.--
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(a) Each charter county that has which adopted a charter
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prior to January 1, 1984, and each county the government of which
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is consolidated with that of one or more municipalities, may levy
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a discretionary sales surtax, subject to approval by a majority
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vote of the electorate of the county or by a charter amendment
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approved by a majority vote of the electorate of the county.
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(b) The rate shall be up to 1 percent.
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(c) The proposal to adopt a discretionary sales surtax as
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provided in this subsection and to create a trust fund within the
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county accounts shall be placed on the ballot in accordance with
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law at a time to be set at the discretion of the governing body.
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(d) Proceeds from the surtax shall be applied to as many or
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as few of the uses enumerated below in whatever combination the
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county commission deems appropriate:
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1. Deposited by the county in the trust fund and shall be
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used for the purposes of development, construction, equipment,
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maintenance, operation, supportive services, including a
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countywide bus system, and related costs of a fixed guideway
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rapid transit system;
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2. Remitted by the governing body of the county to an
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expressway, transit, or transportation authority created by law
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to be used, at the discretion of such authority, for the
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development, construction, operation, or maintenance of roads or
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bridges in the county, for the operation and maintenance of a bus
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system, for the payment of principal and interest on existing
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bonds issued for the construction of such roads or bridges, and,
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upon approval by the county commission, such proceeds may be
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pledged for bonds issued to refinance existing bonds or new bonds
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issued for the construction of such roads or bridges;
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3. Used by the charter county for the development,
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construction, operation, and maintenance of roads and bridges in
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the county; for the expansion, operation, and maintenance of bus
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and fixed guideway systems; and for the payment of principal and
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interest on bonds issued for the construction of fixed guideway
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rapid transit systems, bus systems, roads, or bridges; and such
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proceeds may be pledged by the governing body of the county for
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bonds issued to refinance existing bonds or new bonds issued for
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the construction of such fixed guideway rapid transit systems,
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bus systems, roads, or bridges and no more than 25 percent used
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for nontransit uses; and
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4. Used by the charter county for the planning,
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development, construction, operation, and maintenance of roads
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and bridges in the county; for the planning, development,
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expansion, operation, and maintenance of bus and fixed guideway
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systems; and for the payment of principal and interest on bonds
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issued for the construction of fixed guideway rapid transit
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systems, bus systems, roads, or bridges; and such proceeds may be
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pledged by the governing body of the county for bonds issued to
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refinance existing bonds or new bonds issued for the construction
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of such fixed guideway rapid transit systems, bus systems, roads,
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or bridges. Pursuant to an interlocal agreement entered into
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pursuant to chapter 163, the governing body of the charter county
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may distribute proceeds from the tax to a municipality, or an
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expressway or transportation authority created by law to be
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expended for the purpose authorized by this paragraph.
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Section 2. This act shall take effect July 1, 2008.
CODING: Words stricken are deletions; words underlined are additions.