| 1 | A bill to be entitled |
| 2 | An act relating to discretionary sales surtaxes; amending |
| 3 | s. 212.055, F.S.; authorizing certain counties to levy by |
| 4 | ordnance a surtax for emergency fire rescue services and |
| 5 | facilities under certain circumstances; requiring a |
| 6 | referendum; providing for a referendum statement; |
| 7 | providing for distribution of surtax proceeds; providing |
| 8 | distribution requirements; providing for interlocal |
| 9 | agreements; providing agreement requirements; providing |
| 10 | requirements for reducing ad valorem tax levies for fire |
| 11 | rescue services; providing additional surtax proceeds |
| 12 | distribution requirements; providing an effective date. |
| 13 |
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| 14 | Be It Enacted by the Legislature of the State of Florida: |
| 15 |
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| 16 | Section 1. Subsection (8) is added to section 212.055, |
| 17 | Florida Statutes, to read: |
| 18 | 212.055 Discretionary sales surtaxes; legislative intent; |
| 19 | authorization and use of proceeds.--It is the legislative intent |
| 20 | that any authorization for imposition of a discretionary sales |
| 21 | surtax shall be published in the Florida Statutes as a |
| 22 | subsection of this section, irrespective of the duration of the |
| 23 | levy. Each enactment shall specify the types of counties |
| 24 | authorized to levy; the rate or rates which may be imposed; the |
| 25 | maximum length of time the surtax may be imposed, if any; the |
| 26 | procedure which must be followed to secure voter approval, if |
| 27 | required; the purpose for which the proceeds may be expended; |
| 28 | and such other requirements as the Legislature may provide. |
| 29 | Taxable transactions and administrative procedures shall be as |
| 30 | provided in s. 212.054. |
| 31 | (8) EMERGENCY FIRE RESCUE SERVICES AND FACILITIES |
| 32 | SURTAX.-- |
| 33 | (a) The governing authority of each county which provides |
| 34 | emergency fire rescue services within a majority of the |
| 35 | geographic extent of the county, including all unincorporated |
| 36 | areas, and provides such service to municipalities within the |
| 37 | county that do not possess adequate facilities and personnel, |
| 38 | employs more personnel and receives more call volume than any |
| 39 | other provider in the county, and funds emergency fire rescue |
| 40 | services through the imposition of ad valorem taxes may levy by |
| 41 | ordinance a discretionary sales surtax of 1 percent for |
| 42 | emergency fire rescue services and facilities as provided in |
| 43 | this subsection. The governing authority of such county shall be |
| 44 | designated as the regional service provider for emergency fire |
| 45 | rescue services within the county, provided the surtax is |
| 46 | authorized pursuant to this subsection. |
| 47 | (b) Upon the adoption of the ordinance, the levy of the |
| 48 | surtax shall be placed on the ballot by the governing authority |
| 49 | of the county that enacts the ordinance and shall take effect if |
| 50 | approved by a majority of the electors of the county voting in |
| 51 | the referendum. The referendum statement shall briefly describe |
| 52 | the purpose and uses of the surtax and conform to the |
| 53 | requirements of s. 101.161. |
| 54 | (c) Pursuant to s. 212.054(4), the proceeds of the surtax |
| 55 | collected under this subsection shall be distributed to the |
| 56 | regional service provider, municipalities, and independent |
| 57 | special districts within which the surtax was collected pursuant |
| 58 | to the following provisions: |
| 59 | 1. A municipality or independent special district that |
| 60 | provides emergency fire rescue services and intends to continue |
| 61 | providing such services may receive a prorated share of the |
| 62 | surtax proceeds collected under this subsection based upon the |
| 63 | percentage of surtax revenues collected within their respective |
| 64 | jurisdictions as compared with total surtax collections in the |
| 65 | county, minus Department of Revenue administrative fees, |
| 66 | provided the municipality or special district enters into an |
| 67 | interlocal agreement with the regional service provider. |
| 68 | 2. The interlocal agreement shall specify at minimum that: |
| 69 | a. The municipality or independent special district shall |
| 70 | provide a level of service equivalent or better within its |
| 71 | jurisdiction to the level of service provided within the area |
| 72 | served by the regional service provider. |
| 73 | b.(I) The municipality or independent special district |
| 74 | shall provide personnel levels for a facility or piece of |
| 75 | equipment maintained or operated equal to the personnel levels |
| 76 | maintained by the regional service provider; or |
| 77 | (II) The municipality or independent special district |
| 78 | shall agree that the regional service provider shall be entitled |
| 79 | to payment from the municipal or district share of the surtax |
| 80 | proceeds for any personnel, equipment, or other costs incurred |
| 81 | by the regional service provider to maintain the specified level |
| 82 | of service or adequate personnel within the municipality or |
| 83 | special district service area. |
| 84 | (d) Upon the surtax taking effect and initiation of |
| 85 | collections, the regional service provider shall reduce the ad |
| 86 | valorem tax levy for fire rescue services in its next and |
| 87 | subsequent budgets by the estimated amount of revenue provided |
| 88 | by the surtax. A municipality or special district that enters |
| 89 | into an interlocal agreement with a regional service provider |
| 90 | shall reduce the ad valorem tax levy for fire rescue services in |
| 91 | its next and subsequent budgets by the estimated amount of |
| 92 | revenue provided by the surtax. |
| 93 | (e) The portion of the surtax that would have been |
| 94 | distributed to municipalities or independent special districts |
| 95 | that do not enter into an interlocal agreement with the regional |
| 96 | service provider shall be distributed to the regional service |
| 97 | provider and to municipalities and independent special districts |
| 98 | that enter into an interlocal agreement. Each such service |
| 99 | provider shall receive an amount equal to that service |
| 100 | provider's percentage of the total surtax proceeds distributed |
| 101 | pursuant to paragraph (c). |
| 102 | Section 2. This act shall take effect July 1, 2008. |