((LATE FILED FOR: APRIL 27 THIRD READING ))Amendment
Bill No. HB 7155
Amendment No. 066333
CHAMBER ACTION
Senate House
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1Representative Hooper offered the following:
2
3     Amendment (with title amendment)
4     Between lines 1806 and 1807, insert:
5     Section 28.  Subsection (8) is added to section 212.055,
6Florida Statutes, to read:
7     212.055  Discretionary sales surtaxes; legislative intent;
8authorization and use of proceeds.--It is the legislative intent
9that any authorization for imposition of a discretionary sales
10surtax shall be published in the Florida Statutes as a
11subsection of this section, irrespective of the duration of the
12levy. Each enactment shall specify the types of counties
13authorized to levy; the rate or rates which may be imposed; the
14maximum length of time the surtax may be imposed, if any; the
15procedure which must be followed to secure voter approval, if
16required; the purpose for which the proceeds may be expended;
17and such other requirements as the Legislature may provide.
18Taxable transactions and administrative procedures shall be as
19provided in s. 212.054.
20     (8)  EMERGENCY FIRE RESCUE SERVICES AND FACILITIES
21SURTAX.--
22     (a)  The governing authority of a county may levy by
23ordinance a discretionary sales surtax of up to 1 percent for
24emergency fire rescue services and facilities as provided in
25this subsection. For purposes of this subsection, emergency fire
26rescue services include, but are not limited to, preventing and
27extinguishing fires; protecting and saving life and property
28from fires, natural or intentional acts, or disasters; enforcing
29municipal, county, or state fire prevention codes and laws
30pertaining to preventing and controlling fires; and providing
31prehospital emergency medical treatment.
32     (b)  Upon the adoption of the ordinance, the levy of the
33surtax shall be placed on the ballot by the governing authority
34of the county enacting the ordinance. The referendum shall be
35placed on the ballot of a regularly scheduled election. The
36ordinance shall take effect if approved by a majority of the
37electors of the county voting in the referendum held for such
38purpose. The ballot for the referendum must conform to the
39requirements of s. 101.161. The interlocal agreement required
40under paragraph (d) is a condition precedent to holding the
41referendum.
42     (c)  Pursuant to s. 212.054(4), the proceeds of the
43discretionary sales surtax collected under this subsection, less
44an administrative fee that may be retained by the Department of
45Revenue, shall be distributed by the county to the participating
46jurisdictions that have entered into an interlocal agreement
47with the county as provided by this subsection. The county may
48also charge an administrative fee for receiving and distributing
49the surtax in an amount equal to the actual costs incurred, not
50to exceed 2 percent of the surtax collected.
51     (d)1.  The county governing authority shall develop and
52execute an interlocal agreement with participating
53jurisdictions, which are the governing bodies of municipalities,
54dependent special districts, independent special districts, or
55municipal service taxing units that provide emergency fire and
56rescue services within such county. The interlocal agreement
57must include a majority of the service providers in the county.
58     2.  The interlocal agreement shall specify only that:
59     a.  The amount of the surtax proceeds to be distributed by
60the county to each participating jurisdiction is based upon the
61actual amounts collected within each participating jurisdiction
62as determined by the Department of Revenue's population
63allocations in accordance with s. 218.62; or
64     b.  If a county has special fire control and rescue
65districts within its boundaries, the county shall distribute the
66surtax proceeds among the county and the participating
67municipalities or special fire control and rescue districts
68based upon the proportion of each entity's expenditure of ad
69valorem taxes and non-ad valorem assessments for fire control
70and emergency rescue services for each of the immediately
71preceding 5 fiscal years to the total of such expenditures for
72all participating entities.
73     3.  Each participating jurisdiction shall agree that if a
74participating jurisdiction is requested to provide personnel or
75equipment to any other service provider on a long-term basis,
76pursuant to an interlocal agreement, the jurisdiction providing
77the service is entitled to payment from the requesting service
78provider's share of the surtax proceeds for all costs of such
79equipment or personnel.
80     (e)  Upon the surtax taking effect and the initiation of
81collections, a county and any participating jurisdiction
82entering into the interlocal agreement shall reduce the ad
83valorem tax levy and any non-ad valorem assessment for fire
84control and emergency rescue services in its next and subsequent
85budgets by the estimated amount of revenue provided by the
86surtax.
87     (f)  The use of surtax proceeds authorized under this
88subsection does not relieve a local government of the obligation
89to comply with the provisions of chapter 200 and any related
90provision of law that establishes millage caps or limits
91undesignated budget reserves and procedures for establishing
92rollback rates for ad valorem taxes and budget adoption. If
93surtax collections exceed projected collections in any fiscal
94year, any surplus distribution shall be used to further reduce
95ad valorem taxes in the next fiscal year. These proceeds shall
96be applied as a rebate to the final millage after the TRIM
97notice is completed in accordance with this paragraph.
98     (g)  Municipalities, special fire control and rescue
99districts, and contract service providers that do not enter into
100an interlocal agreement are not entitled to receive a portion of
101the proceeds of the surtax collected under this subsection and
102are not required to reduce ad valorem taxes or non-ad valorem
103assessments pursuant to paragraph (e).
104     (h)  The provisions of sub-subparagraph (d)2.a. and
105subparagraph (d)3. do not apply if:
106     1.  There is an interlocal agreement with the county and
107one or more participating jurisdictions that prohibits one or
108more jurisdictions from providing the same level of service for
109prehospital emergency medical treatment within the prohibited
110participating jurisdictions' boundaries; or
111     2.  The county has issued a certificate of public
112convenience and necessity or its equivalent to a county
113department or dependent special district of the county.
114     (i)  Surtax collections shall be initiated on January 1 of
115the year following a successful referendum to coincide with the
116provisions of s. 212.054(5).
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T I T L E  A M E N D M E N T
121     Remove line 158 and insert:
122emergency rules; amending s. 212.055, F.S.; authorizing counties
123to levy by ordinance a discretionary sales surtax for emergency
124fire rescue services and facilities for certain purposes;
125providing requirements for a referendum on levying the surtax;
126providing requirements for a referendum ballot; providing for
127distribution of surtax proceeds; authorizing administrative fees
128for the Department of Revenue and the county; requiring the
129county governing authority to develop and execute an interlocal
130agreement; providing agreement requirements; providing
131distribution requirements for surtax proceeds; providing for
132sharing surtax proceeds between service providers under certain
133circumstances; providing requirements for reducing ad valorem
134tax levies and non-ad valorem assessments for emergency fire
135rescue services; providing for retention of application of
136certain provisions of law relating to the use of surtax
137proceeds; prohibiting certain local governments from receiving a
138portion of surtax proceeds under certain circumstances;
139relieving certain local governments of the obligation to reduce
140ad valorem taxes and non-ad valorem assessments under certain
141circumstances; providing for nonapplication of certain
142interlocal agreement requirements under certain circumstances;
143providing for initiation of surtax collections; repealing s.
144195.095, F.S., relating to


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