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A bill to be entitled

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An act relating to local government revenue sources;

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requiring a super majority vote for actions by a local

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government to levy new, increase existing, expand a base

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or area subject to, or eliminate an exemption from taxes,

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special assessments, non-ad valorem assessments, or impact

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fees; requiring a super majority vote of electors voting

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in referenda on laws taking the same actions; providing an

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exception for certain emergencies; providing for

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nonapplication to certain other revenue sources; providing

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a definition; 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. (1) Beginning July 1, 2008, and notwithstanding

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any other general or special law, the governing board of a

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county, municipality, school board, or special district may not

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take the following actions unless the action is first approved by

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at least a three-fifths vote, or a majority plus one, whichever

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is greater, of the governing board's membership:

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     (a) Levy a new tax, special assessment, non-ad valorem

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assessment, or impact fee;

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     (b) Increase the rate of an existing tax, special

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assessment, non-ad valorem assessment, or impact fee;

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     (c) Expand a tax base or a geographic area subject to a

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tax, special assessment, non-ad valorem assessment, or impact

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fee; or

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     (d) Eliminate an exemption from a tax, special assessment,

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non-ad valorem assessment, or impact fee.

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     (2) If the governing board of a county, municipality,

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school board, or special district takes action as required by

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subsection (1), and the law otherwise requires approval by the

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electors voting in a referendum, the action must be approved by

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at least a three-fifths vote of electors voting in the

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referendum.

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     (3) This section shall not apply to a tax, special

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assessment, non-ad valorem assessment, or impact fee levied or

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increased for the exclusive purpose of funding repair or

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replacement of public infrastructure damaged in a natural or man-

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made disaster that resulted in a declaration of emergency by the

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Governor.

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     (4) This section shall not apply to ad valorem taxes, fees

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other than impact fees, license fees, penalties, fines, or

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charges for services.

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     (5) For purposes of this section, the term "non-ad valorem

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assessment" has the same meaning as provided in s. 197.3632,

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Florida Statutes.

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