Florida Senate - 2009 SB 1000
By Senator Fasano
11-00632A-09 20091000__
1 A bill to be entitled
2 An act relating to discretionary sales surtaxes;
3 amending s. 212.055, F.S.; authorizing certain
4 counties to levy by ordinance a discretionary sales
5 surtax for emergency fire rescue services and
6 facilities under certain circumstances; providing
7 requirements for designation of a regional service
8 provider; requiring an interlocal agreement; requiring
9 a referendum; providing for a referendum statement;
10 providing for distribution of surtax proceeds;
11 providing distribution requirements; providing for
12 interlocal agreements; providing agreement
13 requirements; providing requirements for reducing ad
14 valorem tax levies and non-ad valorem assessments for
15 emergency fire rescue services; providing for
16 retention of application of certain provisions of law
17 under use of surtax proceeds; prohibiting certain
18 local governments from receiving a portion of surtax
19 proceed under certain circumstances; providing for
20 initiation of surtax collections; providing an
21 effective date.
22
23 Be It Enacted by the Legislature of the State of Florida:
24
25 Section 1. Subsection (8) is added to section 212.055,
26 Florida Statutes, to read:
27 212.055 Discretionary sales surtaxes; legislative intent;
28 authorization and use of proceeds.—It is the legislative intent
29 that any authorization for imposition of a discretionary sales
30 surtax shall be published in the Florida Statutes as a
31 subsection of this section, irrespective of the duration of the
32 levy. Each enactment shall specify the types of counties
33 authorized to levy; the rate or rates which may be imposed; the
34 maximum length of time the surtax may be imposed, if any; the
35 procedure which must be followed to secure voter approval, if
36 required; the purpose for which the proceeds may be expended;
37 and such other requirements as the Legislature may provide.
38 Taxable transactions and administrative procedures shall be as
39 provided in s. 212.054.
40 (8) EMERGENCY FIRE RESCUE SERVICES AND FACILITIES SURTAX.—
41 (a) If the governing authority of a county provides and
42 funds emergency fire rescue services through the imposition of
43 ad valorem taxes, the governing authority may levy by ordinance
44 a discretionary sales surtax of up to 1 percent for emergency
45 fire rescue services and facilities as provided in this
46 subsection. For purposes of this subsection, emergency fire
47 rescue services include, but are not limited to, the prevention
48 and extinguishment of intentionally or naturally occurring
49 fires; protection and saving of life and property from fires or
50 natural or intentional acts or disasters; enforcement of
51 municipal, county, or state fire prevention codes and any law
52 pertaining to the prevention and control of fires; and the
53 provision of prehospital emergency medical treatment. If a
54 surtax is authorized pursuant to this subsection, the governing
55 authority of such county shall designate as the regional service
56 provider for emergency fire rescue services within the county
57 the provider that provides emergency fire rescue services to
58 municipalities within the county that do not possess adequate
59 facilities and personnel, employs more personnel and receives
60 more call volume than any other provider in the county, and
61 funds emergency fire rescue services through the imposition of
62 ad valorem taxes. The regional service provider shall be
63 responsible for the development and administration of the
64 interlocal agreement authorized by this subsection and for the
65 management and distribution of surtax proceeds to participating
66 jurisdictions.
67 (b) Upon the adoption of the ordinance and after an
68 interlocal agreement has been entered into as provided in
69 paragraph (c), the levy of the surtax shall be placed on the
70 ballot by the governing authority of the county that enacts the
71 ordinance and shall take effect if approved by a majority of the
72 electors of the county voting in the referendum. The referendum
73 statement shall briefly describe the purpose and uses of the
74 surtax and conform to the requirements of s. 101.161.
75 (c) Pursuant to s. 212.054(4), the proceeds of the surtax
76 collected under this subsection, less the costs of
77 administration, shall be distributed to the county. The
78 appropriate portions of the proceeds shall be distributed to the
79 participating municipalities and special fire control and rescue
80 districts pursuant to an interlocal agreement between the county
81 governing authority and the governing bodies of the
82 municipalities, dependent special districts, independent special
83 districts, or municipal service taxing units representing a
84 majority of the population served by municipal emergency fire
85 rescue service providers within the county. The interlocal
86 agreement shall be a condition precedent to holding the
87 referendum authorized by this subsection. The interlocal
88 agreement shall specify, at a minimum:
89 1. A distribution formula for dividing the entire proceeds
90 of the surtax among the county and all municipalities and
91 special fire control and rescue districts within the county
92 choosing to participate, which shall:
93 a. Distribute surtax proceeds to all parties participating
94 in the interlocal agreement based upon the percentage of the
95 total surtax collected within the county that is collected
96 within each participating local government; or
97 b. If a county has special fire control and rescue
98 districts within its boundaries, distribute the proceeds among
99 the county and each participating municipality and special fire
100 control and rescue district based on the expenditure of ad
101 valorem taxes and non-ad valorem assessments for emergency fire
102 rescue services of each of the immediately preceding 5 fiscal
103 years, as a proportion of the total of such expenditures for
104 emergency fire rescue services within the county and any
105 participating municipality and special fire control and rescue
106 district. The county may charge an administrative fee that may
107 not exceed 2 percent for receiving and distributing revenue from
108 the state pursuant to this subsection.
109 2. That the county and each participating municipality and
110 special fire control and rescue district shall provide a level
111 of service within its jurisdiction which is equivalent to or
112 better than the level of service provided within the area served
113 by the regional service provider covering the majority of the
114 population of the county.
115 3. That the county and each participating municipality and
116 special fire control and rescue district shall:
117 a. Provide personnel levels on pieces of equipment
118 maintained or operated equivalent to or better than the
119 personnel levels on equipment maintained or operated by the
120 regional service provider covering the majority of the
121 population of the county; or
122 b. Agree that the regional service provider is entitled to
123 payment from the participating municipality's or special fire
124 control and rescue district's share of the surtax proceeds for
125 any personnel, equipment, or other costs incurred by the
126 regional service provider to maintain the specified level of
127 service or adequate personnel within the municipality's or
128 special fire control and rescue district's service area on a
129 long-term basis.
130 (d) Upon the surtax taking effect and initiation of
131 collections, a county and any participating municipality and
132 special fire control and rescue district entering into the
133 interlocal agreement shall reduce the ad valorem tax levy and
134 any non-ad valorem assessment for emergency fire rescue services
135 in its next and subsequent budgets by the estimated amount of
136 revenue provided by the surtax.
137 (e) Use of surtax proceeds authorized pursuant to the
138 provisions of this subsection does not relieve any local
139 government of the provisions of chapter 200 and any related
140 provisions of law that establish millage caps, limits on
141 undesignated budget reserves, and procedures for establishing
142 rollback rates for ad valorem taxes and budget adoption. If
143 surtax collections exceed projected collections in any fiscal
144 year, any surplus distribution shall be used to further reduce
145 ad valorem taxes in the next fiscal year.
146 (f) Municipalities, special fire control and rescue
147 districts, and contract service providers not entering into an
148 interlocal agreement may not receive a portion of the proceeds
149 of the surtax collected under this subsection.
150 (g) Surtax collections shall be initiated, following a
151 successful referendum, to coincide with the fiscal year of the
152 county and participating municipalities and special fire control
153 and rescue districts.
154 Section 2. This act shall take effect July 1, 2009.