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The Committee on Community Affairs (Geller) recommended the

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following substitute for amendment (779390):

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     Senate Amendment (with title amendment)

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     Delete everything after the enacting clause

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and insert:

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

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Florida Statutes, 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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     (8) EMERGENCY FIRE RESCUE SERVICES AND FACILITIES SURTAX.--

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     (a) If the governing authority of a county provides

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emergency fire rescue services to municipalities within the

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county which do not possess adequate facilities and personnel,

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employs more personnel and receives more call volume than any

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other provider in the county, and funds emergency fire rescue

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services through the imposition of ad valorem taxes, the

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governing authority may levy by ordinance a discretionary sales

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surtax of 1 percent for emergency fire rescue services and

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facilities as provided in this subsection. For purposes of this

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subsection, emergency fire services include, but are not limited

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to, the prevention and extinguishment of fires; protection and

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saving of life and property from fires or natural or intentional

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acts or disasters; enforcement of municipal, county, or state

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fire prevention codes and any law pertaining to the prevention

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and control of fires; and the provision of prehospital emergency

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medical treatment within a majority of the geographic extent of

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the county, including all unincorporated areas. The governing

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authority of such county shall designate the regional service

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provider for emergency fire rescue services within the county if

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a surtax is authorized pursuant to this subsection.

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     (b) Upon the adoption of the ordinance, the levy of the

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surtax shall be placed on the ballot by the governing authority

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of the county enacting the ordinance and shall take effect if

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approved by a majority of the electors of the county voting in

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the referendum. The referendum statement shall briefly describe

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the purpose and uses of the surtax and conform to the

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requirements of s. 101.161.

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     (c) Pursuant to s. 212.054(4), the proceeds of the

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discretionary sales surtax collected under this subsection, less

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the cost of administration, shall be distributed to the regional

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service provider. The regional service provider shall distribute

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the appropriate portions of the proceeds to the municipalities

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and independent special districts pursuant to an interlocal

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agreement between the county governing authority and the

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governing bodies of the municipalities or independent special

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district. The interlocal agreement shall indicate the amount of

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the proceeds from the surtax to be distributed to the

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municipality or independent special district based on the actual

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amounts collected from the municipality or independent special

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district. Additionally, the interlocal agreement shall specify at

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a minimum that:

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     1. The municipality or independent special district shall

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provide a level of service within its jurisdiction which is

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equivalent to or better than the level of service provided within

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the area served by the regional service provider.

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     2.a. The municipality or independent special district

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shall provide personnel levels for a facility or pieces of

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equipment maintained or operated equal to the personnel levels or

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equipment maintained by the regional service provider; or

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     b. The municipality or independent special district shall

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agree that the regional service provider is entitled to payment

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from the municipal or district share of the surtax proceeds for

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any personnel, equipment, or other costs incurred by the regional

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service provider to maintain the specified level of service or

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adequate personnel within the municipality or special district

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service area.

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     (d) Upon the surtax taking effect and the initiation of

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collections, the regional service provider shall reduce the ad

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valorem tax levy for fire rescue services in its next and

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subsequent budgets by the estimated amount of revenue provided by

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the surtax. A municipality or special district entering into an

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interlocal agreement with a regional service provider shall

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reduce the ad valorem tax levy for fire rescue services in its

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next and subsequent budgets by the estimated amount of revenue

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provided by the surtax.

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     (e) Municipalities and independent special districts not

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entering into an interlocal agreement are not entitled to receive

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a portion of the proceeds of this surtax.

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     Section 2.  This act shall take effect July 1, 2008.

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================ T I T L E  A M E N D M E N T ================

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And the title is amended as follows:

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     Delete everything before the enacting clause

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and insert:

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A bill to be entitled

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An act relating to discretionary sales surtax; amending s.

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212.055, F.S.; authorizing certain counties to levy, by

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ordinance, a surtax for emergency fire rescue services and

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facilities under certain circumstances; requiring a

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referendum; providing for a referendum statement;

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providing for distribution of surtax proceeds; providing

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distribution requirements; providing for interlocal

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agreements; providing requirements for such agreements;

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providing requirements for reducing ad valorem tax levies

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for fire rescue services; providing additional

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requirements for distribution of proceeds from the surtax;

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providing that certain municipalities and independent

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special districts are not eligible to receive proceeds

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from the surtax; providing an effective date.

4/3/2008  9:23:00 PM     CA.CA.06545