CS/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 for certain purposes;
6	requiring a county levying the surtax to designate an
7	interlocal agreement facilitator for emergency fire rescue
8	services; providing requirements for a referendum on
9	levying the surtax; providing requirements for a
10	referendum ballot; providing for distribution of surtax
11	proceeds; authorizing administrative fees for the
12	Department of Revenue and the county; requiring the
13	interlocal agreement facilitator to develop an interlocal
14	agreement; providing agreement requirements; providing
15	distribution requirements for surtax proceeds; providing
16	for sharing surtax proceeds between service providers
17	under certain circumstances; providing requirements for
18	reducing ad valorem tax levies and non-ad valorem
19	assessments for emergency fire rescue services; providing
20	for retention of application of certain provisions of law
21	relating to the use of surtax proceeds; prohibiting
22	certain local governments from receiving a portion of
23	surtax proceeds under certain circumstances; providing for
24	nonapplication of certain interlocal agreement
25	requirements under certain circumstances; providing for
26	initiation of surtax collections; providing an effective
27	date.
28
29	Be It Enacted by the Legislature of the State of Florida:
30
31	Section 1.  Subsection (8) is added to section 212.055,
32	Florida Statutes, to read:
33	212.055  Discretionary sales surtaxes; legislative intent;
34	authorization and use of proceeds.--It is the legislative intent
35	that any authorization for imposition of a discretionary sales
36	surtax shall be published in the Florida Statutes as a
37	subsection of this section, irrespective of the duration of the
38	levy. Each enactment shall specify the types of counties
39	authorized to levy; the rate or rates which may be imposed; the
40	maximum length of time the surtax may be imposed, if any; the
41	procedure which must be followed to secure voter approval, if
42	required; the purpose for which the proceeds may be expended;
43	and such other requirements as the Legislature may provide.
44	Taxable transactions and administrative procedures shall be as
45	provided in s. 212.054.
46	(8)  EMERGENCY FIRE RESCUE SERVICES AND FACILITIES
47	SURTAX.--
48	(a)  The governing authority of a county may levy by
49	ordinance a discretionary sales surtax of up to 1 percent for
50	emergency fire rescue services and facilities as provided in
51	this subsection. For purposes of this subsection, emergency fire
52	rescue services include, but are not limited to, preventing and
53	extinguishing fires; protecting and saving life and property
54	from fires, natural or intentional acts, or disasters; enforcing
55	municipal, county, or state fire prevention codes and laws
56	pertaining to preventing and controlling fires; and providing
57	prehospital emergency medical treatment.
58	(b)  If a surtax is levied under this subsection, the
59	governing authority of the county shall designate an interlocal
60	agreement facilitator for emergency fire rescue services within
61	the county.
62	(c)  Upon the adoption of the ordinance, the levy of the
63	surtax shall be placed on the ballot by the governing authority
64	of the county enacting the ordinance. The ordinance shall take
65	effect if approved by a majority of the electors of the county
66	voting in the referendum held for such purpose. The ballot for
67	the referendum must conform to the requirements of s. 101.161.
68	The interlocal agreement required under paragraph (e) is a
69	condition precedent to holding the referendum.
70	(d)  Pursuant to s. 212.054(4), the proceeds of the
71	discretionary sales surtax collected under this subsection, less
72	an administrative fee that may be retained by the Department of
73	Revenue, shall be distributed by the county to the participating
74	jurisdictions that have entered into an interlocal agreement
75	with the county as provided under this subsection. The county
76	may also charge an administrative fee for receiving and
77	distributing the surtax collected under this subsection, which
78	may not exceed 2 percent of the surtax collected.
79	(e)1.  The interlocal agreement facilitator shall develop
80	an interlocal agreement to be executed by the county governing
81	authority and the participating jurisdictions, which are the
82	governing bodies of the municipalities, dependent special
83	districts, independent special districts, or municipal service
84	taxing units located within such county. The interlocal
85	agreement shall include a majority of the service providers in
86	the county.
87	2.  The interlocal agreement shall specify only that:
88	a.  The amount of the surtax proceeds to be distributed by
89	the county to each participating jurisdiction is based upon the
90	actual amounts collected within each participating jurisdiction
91	as determined by the Department of Revenue's population
92	allocations, in accordance with s. 218.62; or
93	b.  If a county has special fire control districts and
94	rescue districts or a municipal service taxing unit within its
95	boundaries, the county shall distribute the surtax proceeds
96	among the county and the participating municipalities or special
97	fire control districts and rescue districts based upon the
98	proportion of each entity's expenditure of ad valorem taxes and
99	non-ad valorem assessments for fire control and emergency rescue
100	services for each of the immediately preceding 5 fiscal years to
101	the total of such expenditures for all participating entities.
102	3.  Each participating jurisdiction shall agree that if a
103	participating jurisdiction is requested to provide personnel or
104	equipment to any other service provider on a long-term basis,
105	the jurisdiction providing the service is entitled to payment
106	from the requesting service provider's share of the surtax
107	proceeds for all costs of such equipment or personnel.
108	(f)  Upon the surtax taking effect and the initiation of
109	collections, a county and any participating jurisdiction
110	entering into the interlocal agreement shall reduce the ad
111	valorem tax levy and any non-ad valorem assessment for fire
112	control and emergency rescue services in its next and subsequent
113	budgets by the estimated amount of revenue provided by the
114	surtax.
115	(g)  The use of surtax proceeds authorized under this
116	subsection does not relieve a local government of the obligation
117	to comply with the provisions of chapter 200 and any related
118	provision of law that establishes millage caps or limits
119	undesignated budget reserves and procedures for establishing
120	rollback rates for ad valorem taxes and budget adoption. If
121	surtax collections exceed projected collections in any fiscal
122	year, any surplus distribution shall be used to further reduce
123	ad valorem taxes in the next fiscal year. These proceeds shall
124	be applied as a rebate to the final millage after the TRIM
125	notice is completed in accordance with this paragraph.
126	(h)  Municipalities, special fire control and rescue
127	districts, and contract service providers that do not enter into
128	an interlocal agreement are not entitled to receive a portion of
129	the proceeds of the surtax collected under this subsection.
130	(i)  The provisions of sub-subparagraph (e)2.a. and
131	subparagraph (e)3. do not apply if:
132	1.  There is an interlocal agreement with the county and
133	one or more participating jurisdictions that prohibits one or
134	more jurisdictions from providing the same level of service for
135	prehospital emergency medical treatment within their boundaries;
136	or
137	2.  The county has issued a certificate of public
138	convenience and necessity or its equivalent to a county
139	department or dependent special district of the county.
140	(j)  Surtax collections shall be initiated on January 1 of
141	the year following a successful referendum to coincide with the
142	provisions of s. 212.054(5).
143	Section 2.  This act shall take effect July 1, 2009.

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