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The Committee on Community Affairs (Geller) recommended the

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following amendment:

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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) Upon meeting the condition specified in paragraph (c),

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the governing authority of a county providing emergency fire

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rescue services may authorize, by ordinance, the levy of a

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discretionary sales surtax of 1 percent as provided in this

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subsection for emergency fire rescue services and facilities.

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     (b) The ordinance shall be effective if approved by a

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majority of the electors of the county voting in the referendum.

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The ballot title and summary shall briefly describe the purposes

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and uses of the surtax and conform to the requirements of s.

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101.161.

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     (c) As a condition precedent to holding the referendum

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authorized by this subsection, the county shall enter into an

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interlocal agreement with the governing body of the municipality

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or municipalities representing a majority of the population of

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the incorporated area of the county. Such interlocal agreement

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shall include provisions for improving coordination and

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efficiencies in service delivery and specify the duration of the

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surtax.

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     1. The interlocal agreement shall specify a distribution

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formula for dividing the entire proceeds of the surtax among

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county government and all municipalities and independent special

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fire districts within the county. Alternatively, the interlocal

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agreement may provide for the proceeds to be distributed in

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accordance with subparagraph 2.

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     2. If the interlocal agreement does not specify a

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distribution formula, the proceeds of the surtax shall be

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distributed among the county government and all municipalities

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and independent special fire districts within the county based on

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the fire rescue services and facilities expenditures of each for

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the immediately preceding 5 fiscal years, as a proportion of the

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total of such expenditures for each entity.

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

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collections, the county shall reduce the ad valorem tax levy in

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its next and subsequent budgets by the estimated amount of

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revenue to the county provided by the surtax. A municipality or

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independent special fire district shall reduce the ad valorem tax

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levy in its next and subsequent budgets by the estimated amount

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of revenue provided to that municipality or special district by

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the 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 surtaxes;

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amending s. 212.055, F.S.; authorizing certain counties

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to levy by ordinance a surtax for emergency fire rescue

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services and facilities under certain circumstances;

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requiring a description of the purpose and use of a

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surtax by ballot title and summary; requiring that

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counties enter into certain interlocal agreements as a

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condition precedent to holding the referendum;

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requiring that such agreements contain certain

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provisions; providing for the distribution of proceeds

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form the surtax; providing requirements for reducing ad

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valorem tax levies for fire rescue services; providing

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additional surtax proceeds distribution requirements;

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providing an effective date.

4/1/2008  5:27:00 PM     31-06340A-08