| 1 | A bill to be entitled |
| 2 | An act relating to local government revenue sources; |
| 3 | requiring a super majority vote for actions by a local |
| 4 | government to levy new, increase existing, expand a base |
| 5 | or area subject to, or eliminate an exemption from taxes, |
| 6 | special assessments, non-ad valorem assessments, or impact |
| 7 | fees; requiring a super majority vote of electors voting |
| 8 | in referenda on laws taking the same actions; providing an |
| 9 | exception for certain emergencies; providing for |
| 10 | nonapplication to certain other revenue sources; providing |
| 11 | a definition; providing an effective date. |
| 12 |
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| 13 | Be It Enacted by the Legislature of the State of Florida: |
| 14 |
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| 15 | Section 1. (1) Beginning July 1, 2008, and |
| 16 | notwithstanding any other general or special law, the governing |
| 17 | board of a county, municipality, school board, or special |
| 18 | district may not take the following actions unless the action is |
| 19 | first approved by at least a three-fifths vote, or a majority |
| 20 | plus one, whichever is greater, of the governing board's |
| 21 | membership: |
| 22 | (a) Levy a new tax, special assessment, non-ad valorem |
| 23 | assessment, or impact fee; |
| 24 | (b) Increase the rate of an existing tax, special |
| 25 | assessment, non-ad valorem assessment, or impact fee; |
| 26 | (c) Expand a tax base or a geographic area subject to a |
| 27 | tax, special assessment, non-ad valorem assessment, or impact |
| 28 | fee; or |
| 29 | (d) Eliminate an exemption from a tax, special assessment, |
| 30 | non-ad valorem assessment, or impact fee. |
| 31 | (2) If the governing board of a county, municipality, |
| 32 | school board, or special district takes action as required by |
| 33 | subsection (1), and the law otherwise requires approval by the |
| 34 | electors voting in a referendum, the action must be approved by |
| 35 | at least a three-fifths vote of electors voting in the |
| 36 | referendum. |
| 37 | (3) This section shall not apply to a tax, special |
| 38 | assessment, non-ad valorem assessment, or impact fee levied or |
| 39 | increased for the exclusive purpose of funding repair or |
| 40 | replacement of public infrastructure damaged in a natural or |
| 41 | man-made disaster that resulted in a declaration of emergency by |
| 42 | the Governor. |
| 43 | (4) This section shall not apply to ad valorem taxes, fees |
| 44 | other than impact fees, license fees, penalties, fines, or |
| 45 | charges for services. |
| 46 | (5) For purposes of this section, the term "non-ad valorem |
| 47 | assessment" has the same meaning as provided in s. 197.3632, |
| 48 | Florida Statutes. |
| 49 | Section 2. This act shall take effect July 1, 2008. |