| 1 | A bill to be entitled |
| 2 | An act relating to the taxation of public-private |
| 3 | transportation facilities; amending s. 334.30, F.S.; |
| 4 | providing legislative recognition; exempting certain |
| 5 | public-private transportation facilities from certain |
| 6 | specified taxes and special assessments; providing that |
| 7 | private entities or consortia thereof shall be exempt from |
| 8 | certain excise tax on documents under certain |
| 9 | circumstances; requiring private entities or consortia to |
| 10 | pay certain taxes; providing that the agreement |
| 11 | establishing a transportation facility shall constitute |
| 12 | documentation sufficient to claim exemptions from |
| 13 | specified taxes or assessments; providing an effective |
| 14 | date. |
| 15 |
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| 16 | Be It Enacted by the Legislature of the State of Florida: |
| 17 |
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| 18 | Section 1. Subsection (1) of section 334.30, Florida |
| 19 | Statutes, is amended to read: |
| 20 | 334.30 Public-private transportation facilities.--The |
| 21 | Legislature finds and declares that there is a public need for |
| 22 | the rapid construction of safe and efficient transportation |
| 23 | facilities for the purpose of traveling within the state, and |
| 24 | that it is in the public's interest to provide for the |
| 25 | construction of additional safe, convenient, and economical |
| 26 | transportation facilities. |
| 27 | (1) The department may receive or solicit proposals and, |
| 28 | with legislative approval as evidenced by approval of the |
| 29 | project in the department's work program, enter into agreements |
| 30 | with private entities, or consortia thereof, for the building, |
| 31 | operation, ownership, or financing of transportation facilities. |
| 32 | The department may advance projects programmed in the adopted 5- |
| 33 | year work program or projects increasing transportation capacity |
| 34 | and greater than $500 million in the 10-year Strategic |
| 35 | Intermodal Plan using funds provided by public-private |
| 36 | partnerships or private entities to be reimbursed from |
| 37 | department funds for the project as programmed in the adopted |
| 38 | work program. The department shall by rule establish an |
| 39 | application fee for the submission of unsolicited proposals |
| 40 | under this section. The fee must be sufficient to pay the costs |
| 41 | of evaluating the proposals. The department may engage the |
| 42 | services of private consultants to assist in the evaluation. |
| 43 | Before approval, the department must determine that the proposed |
| 44 | project: |
| 45 | (a) Is in the public's best interest; |
| 46 | (b) Would not require state funds to be used unless the |
| 47 | project is on the State Highway System; |
| 48 | (c) Would have adequate safeguards in place to ensure that |
| 49 | no additional costs or service disruptions would be realized by |
| 50 | the traveling public and residents of the state in the event of |
| 51 | default or cancellation of the agreement by the department; |
| 52 | (d) Would have adequate safeguards in place to ensure that |
| 53 | the department or the private entity has the opportunity to add |
| 54 | capacity to the proposed project and other transportation |
| 55 | facilities serving similar origins and destinations; and |
| 56 | (e) Would be owned by the department upon completion or |
| 57 | termination of the agreement. |
| 58 |
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| 59 | The department shall ensure that all reasonable costs to the |
| 60 | state, related to transportation facilities that are not part of |
| 61 | the State Highway System, are borne by the private entity. The |
| 62 | department shall also ensure that all reasonable costs to the |
| 63 | state and substantially affected local governments and |
| 64 | utilities, related to the private transportation facility, are |
| 65 | borne by the private entity for transportation facilities that |
| 66 | are owned by private entities. For projects on the State Highway |
| 67 | System, the department may use state resources to participate in |
| 68 | funding and financing the project as provided for under the |
| 69 | department's enabling legislation. Because the Legislature |
| 70 | recognizes the private entities or consortia thereof would |
| 71 | perform a governmental or public purpose or function when they |
| 72 | enter into agreements with the department to design, build, |
| 73 | operate, own, or finance transportation facilities, the |
| 74 | transportation facilities, including leasehold interests |
| 75 | thereof, shall be exempt from ad valorem taxes as provided in |
| 76 | chapter 196 to the extent the property is owned by the state or |
| 77 | another governmental entity, intangible taxes as provided in |
| 78 | chapter 199, and special assessments of the state, any political |
| 79 | subdivision of the state, or any municipality, county, special |
| 80 | district, or other governmental entity. The private entities or |
| 81 | consortia thereof are exempt from taxes imposed by chapter 201 |
| 82 | on all documents or obligations to pay money that arise out of |
| 83 | the agreements to design, build, operate, own, lease, or finance |
| 84 | transportation facilities. Any private entities or consortia |
| 85 | thereof must pay any applicable corporate taxes as provided in |
| 86 | chapters 220 and 221; unemployment compensation taxes as |
| 87 | provided in chapter 443; and sales taxes as provided in chapter |
| 88 | 212, which shall be applicable, and must be collected, on all |
| 89 | their direct sales of tangible personal property and leases, |
| 90 | subleases, or sublicenses of real property. The agreement |
| 91 | between the private entity or consortia thereof and the |
| 92 | department establishing a transportation facility under this |
| 93 | chapter shall constitute documentation sufficient to claim any |
| 94 | exemption under this section. |
| 95 | Section 2. This act shall take effect upon becoming a law. |