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A bill to be entitled

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An act relating to the local government infrastructure

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surtax; amending s. 212.055, F.S.; redefining the term

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"infrastructure" to allow the proceeds of a local

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government infrastructure surtax to be used to purchase

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land for the construction of affordable or workforce

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housing units; 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.  Paragraph (d) of subsection (2) of section

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212.055, Florida Statutes, is amended 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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     (2)  LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.--

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     (d)1. The proceeds of the surtax authorized by this

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subsection and any accrued interest accrued thereto shall be

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expended by the school district, or within the county and

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municipalities within the county, or, in the case of a negotiated

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joint county agreement, within another county, to finance, plan,

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and construct infrastructure; and to acquire land for public

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recreation, or conservation, or protection of natural resources;

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or and to finance the closure of county-owned or municipally

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owned solid waste landfills that have been are already closed or

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are required to be closed close by order of the Department of

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Environmental Protection. Any use of the such proceeds or

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interest for purposes of landfill closure before prior to July 1,

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1993, is ratified. Neither The proceeds and nor any interest may

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not accrued thereto shall be used for the operational expenses of

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any infrastructure, except that a any county that has with a

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population of fewer less than 75,000 and that is required to

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close a landfill by order of the Department of Environmental

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Protection may use the proceeds or any interest accrued thereto

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for long-term maintenance costs associated with landfill closure.

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Counties, as defined in s. 125.011 s. 125.011(1), and charter

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counties may, in addition, use the proceeds or and any interest

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accrued thereto to retire or service indebtedness incurred for

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bonds issued before prior to July 1, 1987, for infrastructure

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purposes, and for bonds subsequently issued to refund such bonds.

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Any use of the such proceeds or interest for purposes of retiring

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or servicing indebtedness incurred for such refunding bonds

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before prior to July 1, 1999, is ratified.

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     1.2. For the purposes of this paragraph, the term

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"infrastructure" means:

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     a.  Any fixed capital expenditure or fixed capital outlay

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associated with the construction, reconstruction, or improvement

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of public facilities that have a life expectancy of 5 or more

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years and any related land acquisition, land improvement, design,

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and engineering costs related thereto.

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     b.  A fire department vehicle, an emergency medical service

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vehicle, a sheriff's office vehicle, a police department vehicle,

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or any other vehicle, and the such equipment necessary to outfit

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the vehicle for its official use or equipment that has a life

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expectancy of at least 5 years.

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     c.  Any expenditure for the construction, lease, or

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maintenance of, or provision of utilities or security for,

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facilities, as defined in s. 29.008.

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     d.  Any fixed capital expenditure or fixed capital outlay

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associated with the improvement of private facilities that have a

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life expectancy of 5 or more years and that the owner agrees to

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make available for use on a temporary basis as needed by a local

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government as a public emergency shelter or a staging area for

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emergency response equipment during an emergency officially

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declared by the state or by the local government under s. 252.38.

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Such improvements under this sub-subparagraph are limited to

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those necessary to comply with current standards for public

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emergency evacuation shelters. The owner must shall enter into a

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written contract with the local government providing the

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improvement funding to make the such private facility available

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to the public for purposes of emergency shelter at no cost to the

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local government for a minimum period of 10 years after

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completion of the improvement, with the provision that the such

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obligation will transfer to any subsequent owner until the end of

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the minimum period.

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     e. Any land acquisition for a residential housing project

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that provides affordable or workforce housing units, as described

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in chapter 420, if the land is owned by a local government or by

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a special district that enters into a written agreement with the

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local government to provide such housing. The local government or

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special district may enter into a ground lease with a public or

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private person or entity for nominal or other consideration for

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the construction of the residential housing project on land

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acquired pursuant to this subsection.

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     2.3. Notwithstanding any other provision of this

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subsection, a local government infrastructure discretionary sales

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surtax imposed or extended after July 1, 1998, the effective date

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of this act may allocate up to provide for an amount not to

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exceed 15 percent of the local option sales surtax proceeds to be

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allocated for deposit in to a trust fund within the county's

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accounts created for the purpose of funding economic development

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projects having of a general public purpose of improving targeted

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to improve local economies, including the funding of operational

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costs and incentives related to such economic development. The

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ballot statement must indicate the intention to make an

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allocation under the authority of this subparagraph.

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