CS/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 counties to levy by
4	ordinance a discretionary sales surtax for emergency fire
5	rescue services and facilities for certain purposes;
6	providing requirements for a referendum on levying the
7	surtax; providing requirements for a referendum ballot;
8	providing for distribution of surtax proceeds; authorizing
9	administrative fees for the Department of Revenue and the
10	county; requiring the county governing authority to
11	develop and execute an interlocal agreement; providing
12	agreement requirements; providing distribution
13	requirements for surtax proceeds; providing for sharing
14	surtax proceeds between service providers under certain
15	circumstances; providing requirements for reducing ad
16	valorem tax levies and non-ad valorem assessments for
17	emergency fire rescue services; providing for retention of
18	application of certain provisions of law relating to the
19	use of surtax proceeds; prohibiting certain local
20	governments from receiving a portion of surtax proceeds
21	under certain circumstances; relieving certain local
22	governments of the obligation to reduce ad valorem taxes
23	and non-ad valorem assessments under certain
24	circumstances; providing for nonapplication of certain
25	interlocal agreement requirements under certain
26	circumstances; providing for initiation of surtax
27	collections; providing an effective 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)  Upon the adoption of the ordinance, the levy of the
59	surtax shall be placed on the ballot by the governing authority
60	of the county enacting the ordinance. The referendum shall be
61	placed on the ballot of a regularly scheduled election. The
62	ordinance shall take effect if approved by a majority of the
63	electors of the county voting in the referendum held for such
64	purpose. The ballot for the referendum must conform to the
65	requirements of s. 101.161. The interlocal agreement required
66	under paragraph (d) is a condition precedent to holding the
67	referendum.
68	(c)  Pursuant to s. 212.054(4), the proceeds of the
69	discretionary sales surtax collected under this subsection, less
70	an administrative fee that may be retained by the Department of
71	Revenue, shall be distributed by the county to the participating
72	jurisdictions that have entered into an interlocal agreement
73	with the county as provided by this subsection. The county may
74	also charge an administrative fee for receiving and distributing
75	the surtax in an amount equal to the actual costs incurred, not
76	to exceed 2 percent of the surtax collected.
77	(d)1.  The county governing authority shall develop and
78	execute an interlocal agreement with participating
79	jurisdictions, which are the governing bodies of municipalities,
80	dependent special districts, independent special districts, or
81	municipal service taxing units that provide emergency fire and
82	rescue services within such county. The interlocal agreement
83	must include a majority of the service providers in the county.
84	2.  The interlocal agreement shall specify only that:
85	a.  The amount of the surtax proceeds to be distributed by
86	the county to each participating jurisdiction is based upon the
87	actual amounts collected within each participating jurisdiction
88	as determined by the Department of Revenue's population
89	allocations in accordance with s. 218.62; or
90	b.  If a county has special fire control and rescue
91	districts within its boundaries, the county shall distribute the
92	surtax proceeds among the county and the participating
93	municipalities or special fire control and rescue districts
94	based upon the proportion of each entity's expenditure of ad
95	valorem taxes and non-ad valorem assessments for fire control
96	and emergency rescue services for each of the immediately
97	preceding 5 fiscal years to the total of such expenditures for
98	all participating entities.
99	3.  Each participating jurisdiction shall agree that if a
100	participating jurisdiction is requested to provide personnel or
101	equipment to any other service provider on a long-term basis,
102	pursuant to an interlocal agreement, the jurisdiction providing
103	the service is entitled to payment from the requesting service
104	provider's share of the surtax proceeds for all costs of such
105	equipment or personnel.
106	(e)  Upon the surtax taking effect and the initiation of
107	collections, a county and any participating jurisdiction
108	entering into the interlocal agreement shall reduce the ad
109	valorem tax levy and any non-ad valorem assessment for fire
110	control and emergency rescue services in its next and subsequent
111	budgets by the estimated amount of revenue provided by the
112	surtax.
113	(f)  The use of surtax proceeds authorized under this
114	subsection does not relieve a local government of the obligation
115	to comply with the provisions of chapter 200 and any related
116	provision of law that establishes millage caps or limits
117	undesignated budget reserves and procedures for establishing
118	rollback rates for ad valorem taxes and budget adoption. If
119	surtax collections exceed projected collections in any fiscal
120	year, any surplus distribution shall be used to further reduce
121	ad valorem taxes in the next fiscal year. These proceeds shall
122	be applied as a rebate to the final millage after the TRIM
123	notice is completed in accordance with this paragraph.
124	(g)  Municipalities, special fire control and rescue
125	districts, and contract service providers that do not enter into
126	an interlocal agreement are not entitled to receive a portion of
127	the proceeds of the surtax collected under this subsection and
128	are not required to reduce ad valorem taxes or non-ad valorem
129	assessments pursuant to paragraph (e).
130	(h)  The provisions of sub-subparagraph (d)2.a. and
131	subparagraph (d)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 the prohibited
136	participating jurisdictions' boundaries; 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	(i)  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.