HB 365

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

CODING: Words stricken are deletions; words underlined are additions.