Florida Senate - 2008 COMMITTEE AMENDMENT
Bill No. SB 2298
779390
Senate
Comm: RS
4/3/2008
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House
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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
CODING: Words stricken are deletions; words underlined are additions.