1 | A bill to be entitled |
2 | An act relating to discretionary sales surtaxes; amending |
3 | s. 212.055, F.S.; providing a maximum rate per county for |
4 | the total of specified discretionary sales surtaxes; |
5 | renaming the Charter County Transit System Surtax as the |
6 | Charter County Transportation System Surtax; expanding the |
7 | eligibility to levy the transportation system surtax to |
8 | all charter counties; revising authorized use of the |
9 | transportation system surtax; providing an effective date. |
10 |
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11 | Be It Enacted by the Legislature of the State of Florida: |
12 |
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13 | Section 1. Section 212.055, Florida Statutes, is amended |
14 | to read: |
15 | 212.055 Discretionary sales surtaxes; legislative intent; |
16 | authorization and use of proceeds.--It is the legislative intent |
17 | that any authorization for imposition of a discretionary sales |
18 | surtax shall be published in the Florida Statutes as a |
19 | subsection of this section, irrespective of the duration of the |
20 | levy. Each enactment shall specify the types of counties |
21 | authorized to levy; the rate or rates which may be imposed; the |
22 | maximum length of time the surtax may be imposed, if any; the |
23 | procedure which must be followed to secure voter approval, if |
24 | required; the purpose for which the proceeds may be expended; |
25 | and such other requirements as the Legislature may provide. The |
26 | maximum rate for any county for the total of all discretionary |
27 | sales surtaxes imposed by this section shall be 1.5 percent. |
28 | Taxable transactions and administrative procedures shall be as |
29 | provided in s. 212.054. |
30 | (1) CHARTER COUNTY TRANSPORTATION TRANSIT SYSTEM SURTAX.-- |
31 | (a) Each charter county that has which adopted a charter |
32 | prior to January 1, 1984, and each county the government of |
33 | which is consolidated with that of one or more municipalities, |
34 | may levy a discretionary sales surtax, subject to approval by a |
35 | majority vote of the electorate of the county or by a charter |
36 | amendment approved by a majority vote of the electorate of the |
37 | county. |
38 | (b) The rate shall be up to 1 percent. |
39 | (c) The proposal to adopt a discretionary sales surtax as |
40 | provided in this subsection and to create a trust fund within |
41 | the county accounts shall be placed on the ballot in accordance |
42 | with law at a time to be set at the discretion of the governing |
43 | body. |
44 | (d) Proceeds from the surtax shall be applied to as many |
45 | or as few of the uses enumerated below in whatever combination |
46 | the county commission deems appropriate: |
47 | 1. Deposited by the county in the trust fund and shall be |
48 | used for the purposes of development, construction, equipment, |
49 | maintenance, operation, supportive services, including a |
50 | countywide bus system, and related costs of a fixed guideway |
51 | rapid transit system.; |
52 | 2. Remitted by the governing body of the county to an |
53 | expressway, transit, or transportation authority created by law |
54 | to be used, at the discretion of such authority, for the |
55 | development, construction, operation, or maintenance of roads or |
56 | bridges in the county;, for the operation and maintenance of a |
57 | bus system, for the payment of principal and interest on |
58 | existing bonds issued for the construction of such roads or |
59 | bridges, and, upon approval by the county commission, such |
60 | proceeds may be pledged for bonds issued to refinance existing |
61 | bonds or new bonds issued for the construction of such roads or |
62 | bridges; for the planning, development, expansion, operation, |
63 | and maintenance of bus systems and fixed guideway transit |
64 | systems, including light rail, commuter rail, and fixed guideway |
65 | rapid transit systems; and for the payment of principal and |
66 | interest on bonds issued for the construction of such bus |
67 | systems and fixed guideway transit systems, including light |
68 | rail, commuter rail, and fixed guideway rapid transit systems. |
69 | 3. Used by the charter county for the development, |
70 | construction, operation, and maintenance of roads and bridges in |
71 | the county; for the expansion, operation, and maintenance of bus |
72 | and fixed guideway systems; and for the payment of principal and |
73 | interest on bonds issued for the construction of fixed guideway |
74 | rapid transit systems, bus systems, roads, or bridges; and such |
75 | proceeds may be pledged by the governing body of the county for |
76 | bonds issued to refinance existing bonds or new bonds issued for |
77 | the construction of such fixed guideway rapid transit systems, |
78 | bus systems, roads, or bridges and no more than 25 percent used |
79 | for nontransit uses.; and |
80 | 4. Used by the charter county for the planning, |
81 | development, construction, operation, and maintenance of roads |
82 | and bridges in the county; for the planning, development, |
83 | expansion, operation, and maintenance of bus and fixed guideway |
84 | systems; and for the payment of principal and interest on bonds |
85 | issued for the construction of fixed guideway rapid transit |
86 | systems, bus systems, roads, or bridges; and such proceeds may |
87 | be pledged by the governing body of the county for bonds issued |
88 | to refinance existing bonds or new bonds issued for the |
89 | construction of such fixed guideway rapid transit systems, bus |
90 | systems, roads, or bridges. Pursuant to an interlocal agreement |
91 | entered into pursuant to chapter 163, the governing body of the |
92 | charter county may distribute proceeds from the tax to a |
93 | municipality, or an expressway or transportation authority |
94 | created by law to be expended for the purpose authorized by this |
95 | paragraph. |
96 | (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.-- |
97 | (a)1. The governing authority in each county may levy a |
98 | discretionary sales surtax of 0.5 percent or 1 percent. The levy |
99 | of the surtax shall be pursuant to ordinance enacted by a |
100 | majority of the members of the county governing authority and |
101 | approved by a majority of the electors of the county voting in a |
102 | referendum on the surtax. If the governing bodies of the |
103 | municipalities representing a majority of the county's |
104 | population adopt uniform resolutions establishing the rate of |
105 | the surtax and calling for a referendum on the surtax, the levy |
106 | of the surtax shall be placed on the ballot and shall take |
107 | effect if approved by a majority of the electors of the county |
108 | voting in the referendum on the surtax. |
109 | 2. If the surtax was levied pursuant to a referendum held |
110 | before July 1, 1993, the surtax may not be levied beyond the |
111 | time established in the ordinance, or, if the ordinance did not |
112 | limit the period of the levy, the surtax may not be levied for |
113 | more than 15 years. The levy of such surtax may be extended only |
114 | by approval of a majority of the electors of the county voting |
115 | in a referendum on the surtax. |
116 | (b) A statement which includes a brief general description |
117 | of the projects to be funded by the surtax and which conforms to |
118 | the requirements of s. 101.161 shall be placed on the ballot by |
119 | the governing authority of any county which enacts an ordinance |
120 | calling for a referendum on the levy of the surtax or in which |
121 | the governing bodies of the municipalities representing a |
122 | majority of the county's population adopt uniform resolutions |
123 | calling for a referendum on the surtax. The following question |
124 | shall be placed on the ballot: |
125 |
|
126 | _____FOR the_____-cent sales tax |
127 | _____AGAINST the_____-cent sales tax |
128 | (c) Pursuant to s. 212.054(4), the proceeds of the surtax |
129 | levied under this subsection shall be distributed to the county |
130 | and the municipalities within such county in which the surtax |
131 | was collected, according to: |
132 | 1. An interlocal agreement between the county governing |
133 | authority and the governing bodies of the municipalities |
134 | representing a majority of the county's municipal population, |
135 | which agreement may include a school district with the consent |
136 | of the county governing authority and the governing bodies of |
137 | the municipalities representing a majority of the county's |
138 | municipal population; or |
139 | 2. If there is no interlocal agreement, according to the |
140 | formula provided in s. 218.62. |
141 |
|
142 | Any change in the distribution formula must take effect on the |
143 | first day of any month that begins at least 60 days after |
144 | written notification of that change has been made to the |
145 | department. |
146 | (d)1. The proceeds of the surtax authorized by this |
147 | subsection and any interest accrued thereto shall be expended by |
148 | the school district or within the county and municipalities |
149 | within the county, or, in the case of a negotiated joint county |
150 | agreement, within another county, to finance, plan, and |
151 | construct infrastructure and to acquire land for public |
152 | recreation or conservation or protection of natural resources |
153 | and to finance the closure of county-owned or municipally owned |
154 | solid waste landfills that are already closed or are required to |
155 | close by order of the Department of Environmental Protection. |
156 | Any use of such proceeds or interest for purposes of landfill |
157 | closure prior to July 1, 1993, is ratified. Neither the proceeds |
158 | nor any interest accrued thereto shall be used for operational |
159 | expenses of any infrastructure, except that any county with a |
160 | population of less than 75,000 that is required to close a |
161 | landfill by order of the Department of Environmental Protection |
162 | may use the proceeds or any interest accrued thereto for long- |
163 | term maintenance costs associated with landfill closure. |
164 | Counties, as defined in s. 125.011(1), and charter counties may, |
165 | in addition, use the proceeds and any interest accrued thereto |
166 | to retire or service indebtedness incurred for bonds issued |
167 | prior to July 1, 1987, for infrastructure purposes, and for |
168 | bonds subsequently issued to refund such bonds. Any use of such |
169 | proceeds or interest for purposes of retiring or servicing |
170 | indebtedness incurred for such refunding bonds prior to July 1, |
171 | 1999, is ratified. |
172 | 2. For the purposes of this paragraph, the term |
173 | "infrastructure" means: |
174 | a. Any fixed capital expenditure or fixed capital outlay |
175 | associated with the construction, reconstruction, or improvement |
176 | of public facilities that have a life expectancy of 5 or more |
177 | years and any land acquisition, land improvement, design, and |
178 | engineering costs related thereto. |
179 | b. A fire department vehicle, an emergency medical service |
180 | vehicle, a sheriff's office vehicle, a police department |
181 | vehicle, or any other vehicle, and such equipment necessary to |
182 | outfit the vehicle for its official use or equipment that has a |
183 | life expectancy of at least 5 years. |
184 | c. Any expenditure for the construction, lease, or |
185 | maintenance of, or provision of utilities or security for, |
186 | facilities as defined in s. 29.008. |
187 | d. Any fixed capital expenditure or fixed capital outlay |
188 | associated with the improvement of private facilities that have |
189 | a life expectancy of 5 or more years and that the owner agrees |
190 | to make available for use on a temporary basis as needed by a |
191 | local government as a public emergency shelter or a staging area |
192 | for emergency response equipment during an emergency officially |
193 | declared by the state or by the local government under s. |
194 | 252.38. Such improvements under this sub-subparagraph are |
195 | limited to those necessary to comply with current standards for |
196 | public emergency evacuation shelters. The owner shall enter into |
197 | a written contract with the local government providing the |
198 | improvement funding to make such private facility available to |
199 | the public for purposes of emergency shelter at no cost to the |
200 | local government for a minimum period of 10 years after |
201 | completion of the improvement, with the provision that such |
202 | obligation will transfer to any subsequent owner until the end |
203 | of the minimum period. |
204 | 3. Notwithstanding any other provision of this subsection, |
205 | a discretionary sales surtax imposed or extended after the |
206 | effective date of this act may provide for an amount not to |
207 | exceed 15 percent of the local option sales surtax proceeds to |
208 | be allocated for deposit to a trust fund within the county's |
209 | accounts created for the purpose of funding economic development |
210 | projects of a general public purpose targeted to improve local |
211 | economies, including the funding of operational costs and |
212 | incentives related to such economic development. The ballot |
213 | statement must indicate the intention to make an allocation |
214 | under the authority of this subparagraph. |
215 | (e) School districts, counties, and municipalities |
216 | receiving proceeds under the provisions of this subsection may |
217 | pledge such proceeds for the purpose of servicing new bond |
218 | indebtedness incurred pursuant to law. Local governments may use |
219 | the services of the Division of Bond Finance of the State Board |
220 | of Administration pursuant to the State Bond Act to issue any |
221 | bonds through the provisions of this subsection. Counties and |
222 | municipalities may join together for the issuance of bonds |
223 | authorized by this subsection. |
224 | (f)1. Notwithstanding paragraph (d), a county that has a |
225 | population of 50,000 or less on April 1, 1992, or any county |
226 | designated as an area of critical state concern on the effective |
227 | date of this act, and that imposed the surtax before July 1, |
228 | 1992, may use the proceeds and interest of the surtax for any |
229 | public purpose if: |
230 | a. The debt service obligations for any year are met; |
231 | b. The county's comprehensive plan has been determined to |
232 | be in compliance with part II of chapter 163; and |
233 | c. The county has adopted an amendment to the surtax |
234 | ordinance pursuant to the procedure provided in s. 125.66 |
235 | authorizing additional uses of the surtax proceeds and interest. |
236 | 2. A municipality located within a county that has a |
237 | population of 50,000 or less on April 1, 1992, or within a |
238 | county designated as an area of critical state concern on the |
239 | effective date of this act, and that imposed the surtax before |
240 | July 1, 1992, may not use the proceeds and interest of the |
241 | surtax for any purpose other than an infrastructure purpose |
242 | authorized in paragraph (d) unless the municipality's |
243 | comprehensive plan has been determined to be in compliance with |
244 | part II of chapter 163 and the municipality has adopted an |
245 | amendment to its surtax ordinance or resolution pursuant to the |
246 | procedure provided in s. 166.041 authorizing additional uses of |
247 | the surtax proceeds and interest. Such municipality may expend |
248 | the surtax proceeds and interest for any public purpose |
249 | authorized in the amendment. |
250 | 3. Those counties designated as an area of critical state |
251 | concern which qualify to use the surtax for any public purpose |
252 | may use only up to 10 percent of the surtax proceeds for any |
253 | public purpose other than for infrastructure purposes authorized |
254 | by this section. A county that was designated as an area of |
255 | critical state concern for at least 20 consecutive years prior |
256 | to removal of the designation, and that qualified to use the |
257 | surtax for any public purpose at the time of the removal of the |
258 | designation, may continue to use up to 10 percent of the surtax |
259 | proceeds for any public purpose other than for infrastructure |
260 | purposes for 20 years following removal of the designation, |
261 | notwithstanding subparagraph (a)2. After expiration of the 20- |
262 | year period, a county may continue to use up to 10 percent of |
263 | the surtax proceeds for any public purpose other than for |
264 | infrastructure if the county adopts an ordinance providing for |
265 | such continued use of the surtax proceeds. |
266 | (g) Notwithstanding paragraph (d), a county having a |
267 | population greater than 75,000 in which the taxable value of |
268 | real property is less than 60 percent of the just value of real |
269 | property for ad valorem tax purposes for the tax year in which |
270 | an infrastructure surtax referendum is placed before the voters, |
271 | and the municipalities within such a county, may use the |
272 | proceeds and interest of the surtax for operation and |
273 | maintenance of parks and recreation programs and facilities |
274 | established with the proceeds of the surtax throughout the |
275 | duration of the surtax levy or while interest earnings accruing |
276 | from the proceeds of the surtax are available for such use, |
277 | whichever period is longer. |
278 | (h) Notwithstanding any other provision of this section, a |
279 | county shall not levy local option sales surtaxes authorized in |
280 | this subsection and subsections (3), (4), and (5) in excess of a |
281 | combined rate of 1 percent. |
282 | (3) SMALL COUNTY SURTAX.-- |
283 | (a) The governing authority in each county that has a |
284 | population of 50,000 or less on April 1, 1992, may levy a |
285 | discretionary sales surtax of 0.5 percent or 1 percent. The levy |
286 | of the surtax shall be pursuant to ordinance enacted by an |
287 | extraordinary vote of the members of the county governing |
288 | authority if the surtax revenues are expended for operating |
289 | purposes. If the surtax revenues are expended for the purpose of |
290 | servicing bond indebtedness, the surtax shall be approved by a |
291 | majority of the electors of the county voting in a referendum on |
292 | the surtax. |
293 | (b) A statement that includes a brief general description |
294 | of the projects to be funded by the surtax and conforms to the |
295 | requirements of s. 101.161 shall be placed on the ballot by the |
296 | governing authority of any county that enacts an ordinance |
297 | calling for a referendum on the levy of the surtax for the |
298 | purpose of servicing bond indebtedness. The following question |
299 | shall be placed on the ballot: |
300 |
|
301 | _____FOR the_____-cent sales tax |
302 | _____AGAINST the_____-cent sales tax |
303 | (c) Pursuant to s. 212.054(4), the proceeds of the surtax |
304 | levied under this subsection shall be distributed to the county |
305 | and the municipalities within the county in which the surtax was |
306 | collected, according to: |
307 | 1. An interlocal agreement between the county governing |
308 | authority and the governing bodies of the municipalities |
309 | representing a majority of the county's municipal population, |
310 | which agreement may include a school district with the consent |
311 | of the county governing authority and the governing bodies of |
312 | the municipalities representing a majority of the county's |
313 | municipal population; or |
314 | 2. If there is no interlocal agreement, according to the |
315 | formula provided in s. 218.62. |
316 |
|
317 | Any change in the distribution formula shall take effect on the |
318 | first day of any month that begins at least 60 days after |
319 | written notification of that change has been made to the |
320 | department. |
321 | (d)1. If the surtax is levied pursuant to a referendum, |
322 | the proceeds of the surtax and any interest accrued thereto may |
323 | be expended by the school district or within the county and |
324 | municipalities within the county, or, in the case of a |
325 | negotiated joint county agreement, within another county, for |
326 | the purpose of servicing bond indebtedness to finance, plan, and |
327 | construct infrastructure and to acquire land for public |
328 | recreation or conservation or protection of natural resources. |
329 | However, if the surtax is levied pursuant to an ordinance |
330 | approved by an extraordinary vote of the members of the county |
331 | governing authority, the proceeds and any interest accrued |
332 | thereto may be used for operational expenses of any |
333 | infrastructure or for any public purpose authorized in the |
334 | ordinance under which the surtax is levied. |
335 | 2. For the purposes of this paragraph, "infrastructure" |
336 | means any fixed capital expenditure or fixed capital costs |
337 | associated with the construction, reconstruction, or improvement |
338 | of public facilities that have a life expectancy of 5 or more |
339 | years and any land acquisition, land improvement, design, and |
340 | engineering costs related thereto. |
341 | (e) A school district, county, or municipality that |
342 | receives proceeds under this subsection following a referendum |
343 | may pledge the proceeds for the purpose of servicing new bond |
344 | indebtedness incurred pursuant to law. Local governments may use |
345 | the services of the Division of Bond Finance pursuant to the |
346 | State Bond Act to issue any bonds through the provisions of this |
347 | subsection. A jurisdiction may not issue bonds pursuant to this |
348 | subsection more frequently than once per year. A county and |
349 | municipality may join together to issue bonds authorized by this |
350 | subsection. |
351 | (f) Notwithstanding any other provision of this section, a |
352 | county shall not levy local option sales surtaxes authorized in |
353 | this subsection and subsections (2), (4), and (5) in excess of a |
354 | combined rate of 1 percent. |
355 | (4) INDIGENT CARE AND TRAUMA CENTER SURTAX.-- |
356 | (a)1. The governing body in each county the government of |
357 | which is not consolidated with that of one or more |
358 | municipalities, which has a population of at least 800,000 |
359 | residents and is not authorized to levy a surtax under |
360 | subsection (5), may levy, pursuant to an ordinance either |
361 | approved by an extraordinary vote of the governing body or |
362 | conditioned to take effect only upon approval by a majority vote |
363 | of the electors of the county voting in a referendum, a |
364 | discretionary sales surtax at a rate that may not exceed 0.5 |
365 | percent. |
366 | 2. If the ordinance is conditioned on a referendum, a |
367 | statement that includes a brief and general description of the |
368 | purposes to be funded by the surtax and that conforms to the |
369 | requirements of s. 101.161 shall be placed on the ballot by the |
370 | governing body of the county. The following questions shall be |
371 | placed on the ballot: |
372 |
|
373 | _____FOR THE_____CENTS TAX |
374 | _____AGAINST THE_____CENTS TAX |
375 | 3. The ordinance adopted by the governing body providing |
376 | for the imposition of the surtax shall set forth a plan for |
377 | providing health care services to qualified residents, as |
378 | defined in subparagraph 4. Such plan and subsequent amendments |
379 | to it shall fund a broad range of health care services for both |
380 | indigent persons and the medically poor, including, but not |
381 | limited to, primary care and preventive care as well as hospital |
382 | care. The plan must also address the services to be provided by |
383 | the Level I trauma center. It shall emphasize a continuity of |
384 | care in the most cost-effective setting, taking into |
385 | consideration both a high quality of care and geographic access. |
386 | Where consistent with these objectives, it shall include, |
387 | without limitation, services rendered by physicians, clinics, |
388 | community hospitals, mental health centers, and alternative |
389 | delivery sites, as well as at least one regional referral |
390 | hospital where appropriate. It shall provide that agreements |
391 | negotiated between the county and providers, including hospitals |
392 | with a Level I trauma center, will include reimbursement |
393 | methodologies that take into account the cost of services |
394 | rendered to eligible patients, recognize hospitals that render a |
395 | disproportionate share of indigent care, provide other |
396 | incentives to promote the delivery of charity care, promote the |
397 | advancement of technology in medical services, recognize the |
398 | level of responsiveness to medical needs in trauma cases, and |
399 | require cost containment including, but not limited to, case |
400 | management. It must also provide that any hospitals that are |
401 | owned and operated by government entities on May 21, 1991, must, |
402 | as a condition of receiving funds under this subsection, afford |
403 | public access equal to that provided under s. 286.011 as to |
404 | meetings of the governing board, the subject of which is |
405 | budgeting resources for the rendition of charity care as that |
406 | term is defined in the Florida Hospital Uniform Reporting System |
407 | (FHURS) manual referenced in s. 408.07. The plan shall also |
408 | include innovative health care programs that provide cost- |
409 | effective alternatives to traditional methods of service |
410 | delivery and funding. |
411 | 4. For the purpose of this paragraph, the term "qualified |
412 | resident" means residents of the authorizing county who are: |
413 | a. Qualified as indigent persons as certified by the |
414 | authorizing county; |
415 | b. Certified by the authorizing county as meeting the |
416 | definition of the medically poor, defined as persons having |
417 | insufficient income, resources, and assets to provide the needed |
418 | medical care without using resources required to meet basic |
419 | needs for shelter, food, clothing, and personal expenses; or not |
420 | being eligible for any other state or federal program, or having |
421 | medical needs that are not covered by any such program; or |
422 | having insufficient third-party insurance coverage. In all |
423 | cases, the authorizing county is intended to serve as the payor |
424 | of last resort; or |
425 | c. Participating in innovative, cost-effective programs |
426 | approved by the authorizing county. |
427 | 5. Moneys collected pursuant to this paragraph remain the |
428 | property of the state and shall be distributed by the Department |
429 | of Revenue on a regular and periodic basis to the clerk of the |
430 | circuit court as ex officio custodian of the funds of the |
431 | authorizing county. The clerk of the circuit court shall: |
432 | a. Maintain the moneys in an indigent health care trust |
433 | fund; |
434 | b. Invest any funds held on deposit in the trust fund |
435 | pursuant to general law; |
436 | c. Disburse the funds, including any interest earned, to |
437 | any provider of health care services, as provided in |
438 | subparagraphs 3. and 4., upon directive from the authorizing |
439 | county. However, if a county has a population of at least |
440 | 800,000 residents and has levied the surtax authorized in this |
441 | paragraph, notwithstanding any directive from the authorizing |
442 | county, on October 1 of each calendar year, the clerk of the |
443 | court shall issue a check in the amount of $6.5 million to a |
444 | hospital in its jurisdiction that has a Level I trauma center or |
445 | shall issue a check in the amount of $3.5 million to a hospital |
446 | in its jurisdiction that has a Level I trauma center if that |
447 | county enacts and implements a hospital lien law in accordance |
448 | with chapter 98-499, Laws of Florida. The issuance of the checks |
449 | on October 1 of each year is provided in recognition of the |
450 | Level I trauma center status and shall be in addition to the |
451 | base contract amount received during fiscal year 1999-2000 and |
452 | any additional amount negotiated to the base contract. If the |
453 | hospital receiving funds for its Level I trauma center status |
454 | requests such funds to be used to generate federal matching |
455 | funds under Medicaid, the clerk of the court shall instead issue |
456 | a check to the Agency for Health Care Administration to |
457 | accomplish that purpose to the extent that it is allowed through |
458 | the General Appropriations Act; and |
459 | d. Prepare on a biennial basis an audit of the trust fund |
460 | specified in sub-subparagraph a. Commencing February 1, 2004, |
461 | such audit shall be delivered to the governing body and to the |
462 | chair of the legislative delegation of each authorizing county. |
463 | 6. Notwithstanding any other provision of this section, a |
464 | county shall not levy local option sales surtaxes authorized in |
465 | this paragraph and subsections (2) and (3) in excess of a |
466 | combined rate of 1 percent. |
467 | (b) Notwithstanding any other provision of this section, |
468 | the governing body in each county the government of which is not |
469 | consolidated with that of one or more municipalities and which |
470 | has a population of less than 800,000 residents, may levy, by |
471 | ordinance subject to approval by a majority of the electors of |
472 | the county voting in a referendum, a discretionary sales surtax |
473 | at a rate that may not exceed 0.25 percent for the sole purpose |
474 | of funding trauma services provided by a trauma center licensed |
475 | pursuant to chapter 395. |
476 | 1. A statement that includes a brief and general |
477 | description of the purposes to be funded by the surtax and that |
478 | conforms to the requirements of s. 101.161 shall be placed on |
479 | the ballot by the governing body of the county. The following |
480 | shall be placed on the ballot: |
481 |
|
482 | _____FOR THE_____CENTS TAX |
483 | _____AGAINST THE_____CENTS TAX |
484 | 2. The ordinance adopted by the governing body of the |
485 | county providing for the imposition of the surtax shall set |
486 | forth a plan for providing trauma services to trauma victims |
487 | presenting in the trauma service area in which such county is |
488 | located. |
489 | 3. Moneys collected pursuant to this paragraph remain the |
490 | property of the state and shall be distributed by the Department |
491 | of Revenue on a regular and periodic basis to the clerk of the |
492 | circuit court as ex officio custodian of the funds of the |
493 | authorizing county. The clerk of the circuit court shall: |
494 | a. Maintain the moneys in a trauma services trust fund. |
495 | b. Invest any funds held on deposit in the trust fund |
496 | pursuant to general law. |
497 | c. Disburse the funds, including any interest earned on |
498 | such funds, to the trauma center in its trauma service area, as |
499 | provided in the plan set forth pursuant to subparagraph 2., upon |
500 | directive from the authorizing county. If the trauma center |
501 | receiving funds requests such funds be used to generate federal |
502 | matching funds under Medicaid, the custodian of the funds shall |
503 | instead issue a check to the Agency for Health Care |
504 | Administration to accomplish that purpose to the extent that the |
505 | agency is allowed through the General Appropriations Act. |
506 | d. Prepare on a biennial basis an audit of the trauma |
507 | services trust fund specified in sub-subparagraph a., to be |
508 | delivered to the authorizing county. |
509 | 4. A discretionary sales surtax imposed pursuant to this |
510 | paragraph shall expire 4 years after the effective date of the |
511 | surtax, unless reenacted by ordinance subject to approval by a |
512 | majority of the electors of the county voting in a subsequent |
513 | referendum. |
514 | 5. Notwithstanding any other provision of this section, a |
515 | county shall not levy local option sales surtaxes authorized in |
516 | this paragraph and subsections (2) and (3) in excess of a |
517 | combined rate of 1 percent. |
518 | (5) COUNTY PUBLIC HOSPITAL SURTAX.--Any county as defined |
519 | in s. 125.011(1) may levy the surtax authorized in this |
520 | subsection pursuant to an ordinance either approved by |
521 | extraordinary vote of the county commission or conditioned to |
522 | take effect only upon approval by a majority vote of the |
523 | electors of the county voting in a referendum. In a county as |
524 | defined in s. 125.011(1), for the purposes of this subsection, |
525 | "county public general hospital" means a general hospital as |
526 | defined in s. 395.002 which is owned, operated, maintained, or |
527 | governed by the county or its agency, authority, or public |
528 | health trust. |
529 | (a) The rate shall be 0.5 percent. |
530 | (b) If the ordinance is conditioned on a referendum, the |
531 | proposal to adopt the county public hospital surtax shall be |
532 | placed on the ballot in accordance with law at a time to be set |
533 | at the discretion of the governing body. The referendum question |
534 | on the ballot shall include a brief general description of the |
535 | health care services to be funded by the surtax. |
536 | (c) Proceeds from the surtax shall be: |
537 | 1. Deposited by the county in a special fund, set aside |
538 | from other county funds, to be used only for the operation, |
539 | maintenance, and administration of the county public general |
540 | hospital; and |
541 | 2. Remitted promptly by the county to the agency, |
542 | authority, or public health trust created by law which |
543 | administers or operates the county public general hospital. |
544 | (d) Except as provided in subparagraphs 1. and 2., the |
545 | county must continue to contribute each year an amount equal to |
546 | at least 80 percent of that percentage of the total county |
547 | budget appropriated for the operation, administration, and |
548 | maintenance of the county public general hospital from the |
549 | county's general revenues in the fiscal year of the county |
550 | ending September 30, 1991: |
551 | 1. Twenty-five percent of such amount must be remitted to |
552 | a governing board, agency, or authority that is wholly |
553 | independent from the public health trust, agency, or authority |
554 | responsible for the county public general hospital, to be used |
555 | solely for the purpose of funding the plan for indigent health |
556 | care services provided for in paragraph (e); |
557 | 2. However, in the first year of the plan, a total of $10 |
558 | million shall be remitted to such governing board, agency, or |
559 | authority, to be used solely for the purpose of funding the plan |
560 | for indigent health care services provided for in paragraph (e), |
561 | and in the second year of the plan, a total of $15 million shall |
562 | be so remitted and used. |
563 | (e) A governing board, agency, or authority shall be |
564 | chartered by the county commission upon this act becoming law. |
565 | The governing board, agency, or authority shall adopt and |
566 | implement a health care plan for indigent health care services. |
567 | The governing board, agency, or authority shall consist of no |
568 | more than seven and no fewer than five members appointed by the |
569 | county commission. The members of the governing board, agency, |
570 | or authority shall be at least 18 years of age and residents of |
571 | the county. No member may be employed by or affiliated with a |
572 | health care provider or the public health trust, agency, or |
573 | authority responsible for the county public general hospital. |
574 | The following community organizations shall each appoint a |
575 | representative to a nominating committee: the South Florida |
576 | Hospital and Healthcare Association, the Miami-Dade County |
577 | Public Health Trust, the Dade County Medical Association, the |
578 | Miami-Dade County Homeless Trust, and the Mayor of Miami-Dade |
579 | County. This committee shall nominate between 10 and 14 county |
580 | citizens for the governing board, agency, or authority. The |
581 | slate shall be presented to the county commission and the county |
582 | commission shall confirm the top five to seven nominees, |
583 | depending on the size of the governing board. Until such time as |
584 | the governing board, agency, or authority is created, the funds |
585 | provided for in subparagraph (d)2. shall be placed in a |
586 | restricted account set aside from other county funds and not |
587 | disbursed by the county for any other purpose. |
588 | 1. The plan shall divide the county into a minimum of four |
589 | and maximum of six service areas, with no more than one |
590 | participant hospital per service area. The county public general |
591 | hospital shall be designated as the provider for one of the |
592 | service areas. Services shall be provided through participants' |
593 | primary acute care facilities. |
594 | 2. The plan and subsequent amendments to it shall fund a |
595 | defined range of health care services for both indigent persons |
596 | and the medically poor, including primary care, preventive care, |
597 | hospital emergency room care, and hospital care necessary to |
598 | stabilize the patient. For the purposes of this section, |
599 | "stabilization" means stabilization as defined in s. |
600 | 397.311(30). Where consistent with these objectives, the plan |
601 | may include services rendered by physicians, clinics, community |
602 | hospitals, and alternative delivery sites, as well as at least |
603 | one regional referral hospital per service area. The plan shall |
604 | provide that agreements negotiated between the governing board, |
605 | agency, or authority and providers shall recognize hospitals |
606 | that render a disproportionate share of indigent care, provide |
607 | other incentives to promote the delivery of charity care to draw |
608 | down federal funds where appropriate, and require cost |
609 | containment, including, but not limited to, case management. |
610 | From the funds specified in subparagraphs (d)1. and 2. for |
611 | indigent health care services, service providers shall receive |
612 | reimbursement at a Medicaid rate to be determined by the |
613 | governing board, agency, or authority created pursuant to this |
614 | paragraph for the initial emergency room visit, and a per-member |
615 | per-month fee or capitation for those members enrolled in their |
616 | service area, as compensation for the services rendered |
617 | following the initial emergency visit. Except for provisions of |
618 | emergency services, upon determination of eligibility, |
619 | enrollment shall be deemed to have occurred at the time services |
620 | were rendered. The provisions for specific reimbursement of |
621 | emergency services shall be repealed on July 1, 2001, unless |
622 | otherwise reenacted by the Legislature. The capitation amount or |
623 | rate shall be determined prior to program implementation by an |
624 | independent actuarial consultant. In no event shall such |
625 | reimbursement rates exceed the Medicaid rate. The plan must also |
626 | provide that any hospitals owned and operated by government |
627 | entities on or after the effective date of this act must, as a |
628 | condition of receiving funds under this subsection, afford |
629 | public access equal to that provided under s. 286.011 as to any |
630 | meeting of the governing board, agency, or authority the subject |
631 | of which is budgeting resources for the retention of charity |
632 | care, as that term is defined in the rules of the Agency for |
633 | Health Care Administration. The plan shall also include |
634 | innovative health care programs that provide cost-effective |
635 | alternatives to traditional methods of service and delivery |
636 | funding. |
637 | 3. The plan's benefits shall be made available to all |
638 | county residents currently eligible to receive health care |
639 | services as indigents or medically poor as defined in paragraph |
640 | (4)(d). |
641 | 4. Eligible residents who participate in the health care |
642 | plan shall receive coverage for a period of 12 months or the |
643 | period extending from the time of enrollment to the end of the |
644 | current fiscal year, per enrollment period, whichever is less. |
645 | 5. At the end of each fiscal year, the governing board, |
646 | agency, or authority shall prepare an audit that reviews the |
647 | budget of the plan, delivery of services, and quality of |
648 | services, and makes recommendations to increase the plan's |
649 | efficiency. The audit shall take into account participant |
650 | hospital satisfaction with the plan and assess the amount of |
651 | poststabilization patient transfers requested, and accepted or |
652 | denied, by the county public general hospital. |
653 | (f) Notwithstanding any other provision of this section, a |
654 | county may not levy local option sales surtaxes authorized in |
655 | this subsection and subsections (2) and (3) in excess of a |
656 | combined rate of 1 percent. |
657 | (6) SCHOOL CAPITAL OUTLAY SURTAX.-- |
658 | (a) The school board in each county may levy, pursuant to |
659 | resolution conditioned to take effect only upon approval by a |
660 | majority vote of the electors of the county voting in a |
661 | referendum, a discretionary sales surtax at a rate that may not |
662 | exceed 0.5 percent. |
663 | (b) The resolution shall include a statement that provides |
664 | a brief and general description of the school capital outlay |
665 | projects to be funded by the surtax. The statement shall conform |
666 | to the requirements of s. 101.161 and shall be placed on the |
667 | ballot by the governing body of the county. The following |
668 | question shall be placed on the ballot: |
669 |
|
670 | _____FOR THE_____CENTS TAX |
671 | _____AGAINST THE_____CENTS TAX |
672 | (c) The resolution providing for the imposition of the |
673 | surtax shall set forth a plan for use of the surtax proceeds for |
674 | fixed capital expenditures or fixed capital costs associated |
675 | with the construction, reconstruction, or improvement of school |
676 | facilities and campuses which have a useful life expectancy of 5 |
677 | or more years, and any land acquisition, land improvement, |
678 | design, and engineering costs related thereto. Additionally, the |
679 | plan shall include the costs of retrofitting and providing for |
680 | technology implementation, including hardware and software, for |
681 | the various sites within the school district. Surtax revenues |
682 | may be used for the purpose of servicing bond indebtedness to |
683 | finance projects authorized by this subsection, and any interest |
684 | accrued thereto may be held in trust to finance such projects. |
685 | Neither the proceeds of the surtax nor any interest accrued |
686 | thereto shall be used for operational expenses. |
687 | (d) Any school board imposing the surtax shall implement a |
688 | freeze on noncapital local school property taxes, at the millage |
689 | rate imposed in the year prior to the implementation of the |
690 | surtax, for a period of at least 3 years from the date of |
691 | imposition of the surtax. This provision shall not apply to |
692 | existing debt service or taxes authorized in the General |
693 | Appropriations Act. |
694 | (e) Surtax revenues collected by the Department of Revenue |
695 | pursuant to this subsection shall be distributed to the school |
696 | board imposing the surtax in accordance with law. |
697 | (7) VOTER-APPROVED INDIGENT CARE SURTAX.-- |
698 | (a)1. The governing body in each county that has a |
699 | population of fewer than 800,000 residents may levy an indigent |
700 | care surtax pursuant to an ordinance conditioned to take effect |
701 | only upon approval by a majority vote of the electors of the |
702 | county voting in a referendum. The surtax may be levied at a |
703 | rate not to exceed 0.5 percent, except that if a publicly |
704 | supported medical school is located in the county, the rate |
705 | shall not exceed 1 percent. |
706 | 2. Notwithstanding subparagraph 1., the governing body of |
707 | any county that has a population of fewer than 50,000 residents |
708 | may levy an indigent care surtax pursuant to an ordinance |
709 | conditioned to take effect only upon approval by a majority vote |
710 | of the electors of the county voting in a referendum. The surtax |
711 | may be levied at a rate not to exceed 1 percent. |
712 | (b) A statement that includes a brief and general |
713 | description of the purposes to be funded by the surtax and that |
714 | conforms to the requirements of s. 101.161 shall be placed on |
715 | the ballot by the governing body of the county. The following |
716 | questions shall be placed on the ballot: |
717 |
|
718 | _____FOR THE_____CENTS TAX |
719 | _____AGAINST THE_____CENTS TAX |
720 | (c)1. The ordinance adopted by the governing body |
721 | providing for the imposition of the surtax must set forth a plan |
722 | for providing health care services to qualified residents, as |
723 | defined in paragraph (d). The plan and subsequent amendments to |
724 | it shall fund a broad range of health care services for indigent |
725 | persons and the medically poor, including, but not limited to, |
726 | primary care and preventive care, as well as hospital care. It |
727 | shall emphasize a continuity of care in the most cost-effective |
728 | setting, taking into consideration a high quality of care and |
729 | geographic access. Where consistent with these objectives, it |
730 | shall include, without limitation, services rendered by |
731 | physicians, clinics, community hospitals, mental health centers, |
732 | and alternative delivery sites, as well as at least one regional |
733 | referral hospital where appropriate. It shall provide that |
734 | agreements negotiated between the county and providers shall |
735 | include reimbursement methodologies that take into account the |
736 | cost of services rendered to eligible patients, recognize |
737 | hospitals that render a disproportionate share of indigent care, |
738 | provide other incentives to promote the delivery of charity |
739 | care, and require cost containment, including, but not limited |
740 | to, case management. The plan must also include innovative |
741 | health care programs that provide cost-effective alternatives to |
742 | traditional methods of service delivery and funding. |
743 | 2. In addition to the uses specified or services required |
744 | to be provided under this subsection, the ordinance adopted by a |
745 | county that has a population of fewer than 50,000 residents may |
746 | pledge surtax proceeds to service new or existing bond |
747 | indebtedness incurred to finance, plan, construct, or |
748 | reconstruct a public or not-for-profit hospital in such county |
749 | and any land acquisition, land improvement, design, or |
750 | engineering costs related to such hospital, if the governing |
751 | body of the county determines that a public or not-for-profit |
752 | hospital existing at the time of issuance of the bonds |
753 | authorized under this subparagraph would, more likely than not, |
754 | otherwise cease to operate. The plan required under this |
755 | paragraph may, by an extraordinary vote of the governing body of |
756 | such county, provide that some or all of the surtax revenues and |
757 | any interest earned must be expended for the purpose of |
758 | servicing such bond indebtedness. Such county may also use the |
759 | services of the Division of Bond Finance of the State Board of |
760 | Administration pursuant to the State Bond Act to issue bonds |
761 | under this subparagraph. A jurisdiction may not issue bonds |
762 | under this subparagraph more frequently than once per year. Any |
763 | county that has a population of fewer than 50,000 residents at |
764 | the time any bonds authorized in this subparagraph are issued |
765 | retains the authority granted under this subparagraph throughout |
766 | the terms of such bonds, including the term of any refinancing |
767 | bonds, regardless of any subsequent increase in population which |
768 | would result in such county having 50,000 or more residents. |
769 | (d) For the purpose of this subsection, the term |
770 | "qualified residents" means residents of the authorizing county |
771 | who are: |
772 | 1. Qualified as indigent persons as certified by the |
773 | authorizing county; |
774 | 2. Certified by the authorizing county as meeting the |
775 | definition of the medically poor, defined as persons having |
776 | insufficient income, resources, and assets to provide the needed |
777 | medical care without using resources required to meet basic |
778 | needs for shelter, food, clothing, and personal expenses; not |
779 | being eligible for any other state or federal program or having |
780 | medical needs that are not covered by any such program; or |
781 | having insufficient third-party insurance coverage. In all |
782 | cases, the authorizing county shall serve as the payor of last |
783 | resort; or |
784 | 3. Participating in innovative, cost-effective programs |
785 | approved by the authorizing county. |
786 | (e) Moneys collected pursuant to this subsection remain |
787 | the property of the state and shall be distributed by the |
788 | Department of Revenue on a regular and periodic basis to the |
789 | clerk of the circuit court as ex officio custodian of the funds |
790 | of the authorizing county. The clerk of the circuit court shall: |
791 | 1. Maintain the moneys in an indigent health care trust |
792 | fund. |
793 | 2. Invest any funds held on deposit in the trust fund |
794 | pursuant to general law. |
795 | 3. Disburse the funds, including any interest earned, to |
796 | any provider of health care services, as provided in paragraphs |
797 | (c) and (d), upon directive from the authorizing county. |
798 | 4. Disburse the funds, including any interest earned, to |
799 | service any bond indebtedness authorized in this subsection upon |
800 | directive from the authorizing county, which directive may be |
801 | irrevocably given at the time the bond indebtedness is incurred. |
802 | (f) Notwithstanding any other provision of this section, a |
803 | county may not levy local option sales surtaxes authorized in |
804 | this subsection and subsections (2) and (3) in excess of a |
805 | combined rate of 1 percent or, if a publicly supported medical |
806 | school is located in the county or the county has a population |
807 | of fewer than 50,000 residents, in excess of a combined rate of |
808 | 1.5 percent. |
809 | Section 2. This act shall take effect July 1, 2009. |