Florida Senate - 2009 COMMITTEE AMENDMENT
Bill No. SB 1000
Barcode 702050
LEGISLATIVE ACTION
Senate . House
Comm: RCS .
03/26/2009 .
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The Committee on Military Affairs and Domestic Security
(Bennett) recommended the following:
1 Senate Amendment (with title amendment)
2
3 Delete everything after the enacting clause
4 and insert:
5 Section 1. Subsection (8) is added to section 212.055,
6 Florida Statutes, to read:
7 212.055 Discretionary sales surtaxes; legislative intent;
8 authorization and use of proceeds.—It is the legislative intent
9 that any authorization for imposition of a discretionary sales
10 surtax shall be published in the Florida Statutes as a
11 subsection of this section, irrespective of the duration of the
12 levy. Each enactment shall specify the types of counties
13 authorized to levy; the rate or rates which may be imposed; the
14 maximum length of time the surtax may be imposed, if any; the
15 procedure which must be followed to secure voter approval, if
16 required; the purpose for which the proceeds may be expended;
17 and such other requirements as the Legislature may provide.
18 Taxable transactions and administrative procedures shall be as
19 provided in s. 212.054.
20 (8) EMERGENCY FIRE RESCUE SERVICES AND FACILITIES SURTAX.—
21 (a) The governing authority of a county may, by ordinance,
22 levy a discretionary sales surtax of up to 1 percent for
23 emergency fire rescue services and facilities as provided in
24 this subsection. As used in this subsection, the term “emergency
25 fire rescue services” includes, but is not limited to, the
26 preventing and extinguishing fires; protecting and saving life
27 and property from fires or natural or intentional acts or
28 disasters; enforcing municipal, county, or state fire prevention
29 codes and laws pertaining to the prevention and control of
30 fires; and providing prehospital emergency medical treatment.
31 (b) If a surtax is levied under this subsection, the
32 governing authority of the county shall designate an Interlocal
33 Agreement Facilitator for emergency fire rescue services within
34 the county for emergency fire rescue services within the county.
35 (c) Upon the adoption of the ordinance, the levy of the
36 surtax must be placed on the ballot by the governing authority
37 of the county enacting the ordinance. The ordinance shall take
38 effect if approved by a majority of the electors of the county
39 voting in a referendum held for such purpose. The ballot for the
40 referendum must conform to the requirements of s. 101.161. The
41 interlocal agreement required under paragraph (e) is a condition
42 precedent to holding the referendum.
43 (d) Pursuant to s. 212.054(4), the proceeds of the
44 discretionary sales surtax collected under this subsection, less
45 an administrative fee that may be retained by the Department of
46 Revenue, shall be distributed by the county to the participating
47 jurisdictions that have entered into an interlocal agreement
48 with the county under this subsection. The county may also
49 charge an administrative fee for receiving and distributing the
50 surtax collected under this subsection which may not exceed 2
51 percent of the surtax collected.
52 (e) The Interlocal Agreement Facilitator shall develop an
53 interlocal agreement to be executed by the county governing
54 authority and the participating jurisdictions, which are the
55 governing bodies of municipalities, dependent special districts,
56 independent special districts, or municipal service taxing units
57 located within such county. The interlocal agreement shall only
58 include a majority of the service providers in the county.
59 1. The interlocal agreement must specify that:
60 a. The amount of the surtax proceeds to be distributed by
61 the county to each participating jurisdiction is based on the
62 actual amounts collected within each participating jurisdiction
63 as determined by the Department of Revenue’s population
64 allocations in accordance with s. 218.62; or
65 b. If a county has special fire control districts and
66 rescue districts or a municipal service taxing unit within its
67 boundary, the county shall distribute the surtax proceeds among
68 the county and the participating municipalities or special fire
69 control and rescue districts based on the proportion of each
70 entity’s expenditures of ad valorem taxes and non-ad valorem
71 assessments for fire control and emergency rescue services in
72 each of the immediately preceding 5 fiscal years to the total of
73 such expenditures for all participating entities.
74 2. Each participating jurisdiction shall agree that if a
75 participating jurisdiction is requested to provide personnel or
76 equipment to any other service provider, on a long-term basis,
77 the jurisdiction providing the service is entitled to payment
78 from the requesting service provider from that provider’s share
79 of the surtax proceeds for all costs of such equipment or
80 personnel.
81 (f) Upon the surtax taking effect and initiation of
82 collections, a county and any participating jurisdiction
83 entering into the interlocal agreement shall reduce the ad
84 valorem tax levy and any non-ad valorem assessment for fire
85 control and emergency rescue services in its next and subsequent
86 budgets by the estimated amount of revenue provided by the
87 surtax.
88 (g) Use of surtax proceeds authorized under this subsection
89 does not relieve a local government from complying with the
90 provisions of chapter 200 and any related provision of law that
91 establishes millage caps or limits undesignated budget reserves
92 and procedures for establishing rollback rates for ad valorem
93 taxes and budget adoption. If surtax collections exceed
94 projected collections in any fiscal year, any surplus
95 distribution must be used to further reduce ad valorem taxes in
96 the next fiscal year. These proceeds shall be applied as a
97 rebate to the final millage, after the TRIM notice is completed
98 in accordance with this provision.
99 (h) Municipalities, special fire control and rescue
100 districts, and contract service providers that do not enter into
101 an interlocal agreement are not entitled to receive a portion of
102 the proceeds of the surtax collected under this subsection.
103 (i) Sub-subparagraph (e)1.a. or subparagraph(e)2. do not
104 apply if one or more of the participating jurisdictions are
105 prohibited from providing the same level of service for
106 prehospital emergency medical treatment within their boundaries
107 as a result of a limitation on providing such services through
108 an interlocal agreement with the county and one or more of the
109 participating jurisdictions or any certificate of public
110 convenience and necessity or its equivalent issued by the county
111 is issued solely to a county department or dependent special
112 districts of the county.
113 (j) Surtax collections shall be initiated on January 1 of
114 the year following a successful referendum in order to coincide
115 with s. 212.054(5).
116 Section 2. This act shall take effect July 1, 2009.
117
118 ================= T I T L E A M E N D M E N T ================
119 And the title is amended as follows:
120 Delete everything before the enacting clause
121 and insert:
122 A bill to be entitled
123 An act relating to discretionary sales surtaxes;
124 amending s. 212.055, F.S.; authorizing certain
125 counties to levy by ordinance a discretionary sales
126 surtax for emergency fire rescue services and
127 facilities under certain circumstances; providing for
128 the designation of an Interlocal Agreement
129 Facilitator; requiring a referendum; providing for
130 distribution of surtax proceeds; authorizing an
131 administrative fee; providing for interlocal
132 agreements; providing agreement requirements;
133 requiring a reduction in the budget for ad valorem tax
134 levies and non-ad valorem assessments for emergency
135 fire rescue service by the amount of the estimated
136 surtax; requiring any surplus surtax revenues to be
137 used to further reduce ad valorem taxes; prohibiting
138 entities not entering into an interlocal agreement
139 from receiving a portion of surtax proceeds; providing
140 an effective date.