| 1 | Representative Zapata offered the following: |
| 2 |
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| 3 | Amendment (with title amendment) |
| 4 | Between lines 70 and 71, 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) COMMUNITY COLLEGE SURTAX.--A county as defined in s. |
| 21 | 125.011(1) may levy the surtax authorized in this subsection |
| 22 | pursuant to an ordinance conditioned to take effect only upon |
| 23 | approval by a majority vote of the electors of the county voting |
| 24 | in a referendum. If the county, at the request of a community |
| 25 | college, calls a special election, the expense of the election |
| 26 | may not be paid with student fees or moneys that the community |
| 27 | college receives from the state, but the expense may be paid |
| 28 | with funds received from private sources or with college |
| 29 | auxiliary funds. There must be at least 30 days' notice of the |
| 30 | election as provided by s. 100.342. |
| 31 | (a) As used in this subsection, the term "community |
| 32 | college" has the meaning set forth in s. 1000.21, and each |
| 33 | community college must be constituted and governed as provided |
| 34 | under ss. 1001.63 and 1004.67. |
| 35 | (b) The rate of a surtax authorized in this subsection may |
| 36 | not exceed 0.5 percent. |
| 37 | (c) The ordinance that provides for the imposition of the |
| 38 | surtax must include a statement that provides a brief and |
| 39 | general description of the purposes for which proceeds of the |
| 40 | surtax may be used. The statement must conform to the |
| 41 | requirements of s. 101.161 and must be placed on the ballot by |
| 42 | the county governing body. |
| 43 | (d) The ordinance must set forth a plan for use of the |
| 44 | surtax proceeds for the benefit of the community college by its |
| 45 | board of trustees, such plan to provide for the permissible uses |
| 46 | of the surtax proceeds, including, but not limited to, the |
| 47 | maintenance, improvement, and expansion of a broad range of |
| 48 | academic and workforce training programs; teaching enhancements; |
| 49 | student scholarships and other financial aid; capital |
| 50 | expenditures and infrastructure projects; fixed capital costs |
| 51 | associated with the construction, reconstruction, renovation, |
| 52 | maintenance, or improvement of facilities and campuses that have |
| 53 | a useful life expectancy of at least 5 years; deferred |
| 54 | maintenance; land acquisition, land improvement, design, and |
| 55 | engineering costs related thereto; and the expansion and |
| 56 | enhancement of services, programs, and facilities at all |
| 57 | community college sites within the county. The proceeds of the |
| 58 | surtax must be set aside and invested as permitted by law, with |
| 59 | the principal and income to be used for the purposes listed in |
| 60 | this subsection as the board of trustees for the community |
| 61 | college directs. |
| 62 | (e) A discretionary sales surtax imposed under this |
| 63 | subsection expires 5 years after the effective date of the |
| 64 | surtax unless reenacted by ordinance subject to approval by a |
| 65 | majority of the electors of the county voting in a subsequent |
| 66 | referendum. |
| 67 | (f) Proceeds from the surtax must be: |
| 68 | 1. Deposited by the county in a special fund that is set |
| 69 | aside from other county funds and used only for the operation, |
| 70 | maintenance, and administration of the community college within |
| 71 | that county; and |
| 72 | 2. Remitted promptly by the county to the board of |
| 73 | trustees that administers or operates the community college. |
| 74 | (g) The annual apportionment of state funds for the |
| 75 | support of a community college under any provision of general |
| 76 | law may not be reduced because that community college has |
| 77 | received funds pursuant to a sales surtax levied under this |
| 78 | subsection. |
| 79 | (h) This subsection shall be liberally construed to effect |
| 80 | its purpose. |
| 81 |
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| 82 |
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| 83 | ----------------------------------------------------- |
| 84 | T I T L E A M E N D M E N T |
| 85 | Remove line(s) 2 and insert: |
| 86 | An act relating to taxation; amending s. 212.055, F.S.; |
| 87 | authorizing a constitutional charter county to levy a voter- |
| 88 | approved surtax for a community college in the county; providing |
| 89 | restrictions on the source of expenses for a referendum relating |
| 90 | to this surtax; requiring notice of the referendum; defining the |
| 91 | term "community college"; providing for a maximum rate of the |
| 92 | surtax; providing requirements for the ordinance that imposes |
| 93 | the surtax; providing purposes for which the proceeds of the |
| 94 | surtax may be used; providing for investment of the proceeds; |
| 95 | providing for automatic expiration of such a surtax unless it is |
| 96 | reenacted by ordinance; providing for the proceeds to be |
| 97 | deposited in a separate fund and promptly disbursed to a board |
| 98 | of trustees; providing that other funding may not be reduced |
| 99 | because a community college has received such proceeds; |
| 100 | providing for liberal construction; amending |