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A bill to be entitled

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An act relating to discretionary sales surtaxes; amending

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s. 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 agreement requirements; providing

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requirements for reducing ad valorem tax levies for fire

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rescue services; providing additional surtax proceeds

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distribution requirements; 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 (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) The governing authority of each county which provides

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emergency fire rescue services within a majority of the

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geographic extent of the county, including all unincorporated

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areas, and provides such service to municipalities within the

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county that 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 may levy by

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ordinance a discretionary sales surtax of 1 percent for emergency

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fire rescue services and facilities as provided in this

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subsection. The governing authority of such county shall be

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designated as the regional service provider for emergency fire

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rescue services within the county, provided the surtax is

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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 that enacts 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 surtax

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collected under this subsection shall be distributed to the

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regional service provider, municipalities, and independent

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special districts within which the surtax was collected pursuant

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to the following provisions:

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     1. A municipality or independent special district that

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provides emergency fire rescue services and intends to continue

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providing such services may receive a prorated share of the

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surtax proceeds collected under this subsection based upon the

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percentage of surtax revenues collected within their respective

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jurisdictions as compared with total surtax collections in the

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county, minus Department of Revenue administrative fees, provided

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the municipality or special district enters into an interlocal

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agreement with the regional service provider.

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     2. The interlocal agreement shall specify at a minimum

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that:

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     a. The municipality or independent special district shall

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provide a level of service equivalent or better within its

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jurisdiction to the level of service provided within the area

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served by the regional service provider.

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     b.(I) The municipality or independent special district

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shall provide personnel levels for a facility or piece of

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equipment maintained or operated equal to the personnel levels

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maintained by the regional service provider; or

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     (II) The municipality or independent special district shall

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agree that the regional service provider shall be entitled to

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payment from the municipal or district share of the surtax

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proceeds for any personnel, equipment, or other costs incurred by

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the regional service provider to maintain the specified level of

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service or adequate personnel within the municipality or special

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district service area.

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     (d) Upon the surtax taking effect and 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 that enters into

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an 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) The portion of the surtax that would have been

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distributed to municipalities or independent special districts

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that do not enter into an interlocal agreement with the regional

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service provider shall be distributed to the regional service

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provider and to municipalities and independent special districts

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that enter into an interlocal agreement. Each such service

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provider shall receive an amount equal to that service provider's

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percentage of the total surtax proceeds distributed pursuant to

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paragraph (c).

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