((LATE FILED FOR: APRIL 27 THIRD READING ))	Amendment
Bill No. HB 7155

Amendment No. 066333

CHAMBER ACTION
Senate		House
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1	Representative 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,
6	Florida Statutes, to read:
7	212.055  Discretionary sales surtaxes; legislative intent;
8	authorization and use of proceeds.--It is the legislative intent
9	that any authorization for imposition of a discretionary sales
10	surtax shall be published in the Florida Statutes as a
11	subsection of this section, irrespective of the duration of the
12	levy. Each enactment shall specify the types of counties
13	authorized to levy; the rate or rates which may be imposed; the
14	maximum length of time the surtax may be imposed, if any; the
15	procedure which must be followed to secure voter approval, if
16	required; the purpose for which the proceeds may be expended;
17	and such other requirements as the Legislature may provide.
18	Taxable transactions and administrative procedures shall be as
19	provided in s. 212.054.
20	(8)  EMERGENCY FIRE RESCUE SERVICES AND FACILITIES
21	SURTAX.--
22	(a)  The governing authority of a county may levy by
23	ordinance a discretionary sales surtax of up to 1 percent for
24	emergency fire rescue services and facilities as provided in
25	this subsection. For purposes of this subsection, emergency fire
26	rescue services include, but are not limited to, preventing and
27	extinguishing fires; protecting and saving life and property
28	from fires, natural or intentional acts, or disasters; enforcing
29	municipal, county, or state fire prevention codes and laws
30	pertaining to preventing and controlling fires; and providing
31	prehospital emergency medical treatment.
32	(b)  Upon the adoption of the ordinance, the levy of the
33	surtax shall be placed on the ballot by the governing authority
34	of the county enacting the ordinance. The referendum shall be
35	placed on the ballot of a regularly scheduled election. The
36	ordinance shall take effect if approved by a majority of the
37	electors of the county voting in the referendum held for such
38	purpose. The ballot for the referendum must conform to the
39	requirements of s. 101.161. The interlocal agreement required
40	under paragraph (d) is a condition precedent to holding the
41	referendum.
42	(c)  Pursuant to s. 212.054(4), the proceeds of the
43	discretionary sales surtax collected under this subsection, less
44	an administrative fee that may be retained by the Department of
45	Revenue, shall be distributed by the county to the participating
46	jurisdictions that have entered into an interlocal agreement
47	with the county as provided by this subsection. The county may
48	also charge an administrative fee for receiving and distributing
49	the surtax in an amount equal to the actual costs incurred, not
50	to exceed 2 percent of the surtax collected.
51	(d)1.  The county governing authority shall develop and
52	execute an interlocal agreement with participating
53	jurisdictions, which are the governing bodies of municipalities,
54	dependent special districts, independent special districts, or
55	municipal service taxing units that provide emergency fire and
56	rescue services within such county. The interlocal agreement
57	must 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
60	the county to each participating jurisdiction is based upon the
61	actual amounts collected within each participating jurisdiction
62	as determined by the Department of Revenue's population
63	allocations in accordance with s. 218.62; or
64	b.  If a county has special fire control and rescue
65	districts within its boundaries, the county shall distribute the
66	surtax proceeds among the county and the participating
67	municipalities or special fire control and rescue districts
68	based upon the proportion of each entity's expenditure of ad
69	valorem taxes and non-ad valorem assessments for fire control
70	and emergency rescue services for each of the immediately
71	preceding 5 fiscal years to the total of such expenditures for
72	all participating entities.
73	3.  Each participating jurisdiction shall agree that if a
74	participating jurisdiction is requested to provide personnel or
75	equipment to any other service provider on a long-term basis,
76	pursuant to an interlocal agreement, the jurisdiction providing
77	the service is entitled to payment from the requesting service
78	provider's share of the surtax proceeds for all costs of such
79	equipment or personnel.
80	(e)  Upon the surtax taking effect and the initiation of
81	collections, a county and any participating jurisdiction
82	entering into the interlocal agreement shall reduce the ad
83	valorem tax levy and any non-ad valorem assessment for fire
84	control and emergency rescue services in its next and subsequent
85	budgets by the estimated amount of revenue provided by the
86	surtax.
87	(f)  The use of surtax proceeds authorized under this
88	subsection does not relieve a local government of the obligation
89	to comply with the provisions of chapter 200 and any related
90	provision of law that establishes millage caps or limits
91	undesignated budget reserves and procedures for establishing
92	rollback rates for ad valorem taxes and budget adoption. If
93	surtax collections exceed projected collections in any fiscal
94	year, any surplus distribution shall be used to further reduce
95	ad valorem taxes in the next fiscal year. These proceeds shall
96	be applied as a rebate to the final millage after the TRIM
97	notice is completed in accordance with this paragraph.
98	(g)  Municipalities, special fire control and rescue
99	districts, and contract service providers that do not enter into
100	an interlocal agreement are not entitled to receive a portion of
101	the proceeds of the surtax collected under this subsection and
102	are not required to reduce ad valorem taxes or non-ad valorem
103	assessments pursuant to paragraph (e).
104	(h)  The provisions of sub-subparagraph (d)2.a. and
105	subparagraph (d)3. do not apply if:
106	1.  There is an interlocal agreement with the county and
107	one or more participating jurisdictions that prohibits one or
108	more jurisdictions from providing the same level of service for
109	prehospital emergency medical treatment within the prohibited
110	participating jurisdictions' boundaries; or
111	2.  The county has issued a certificate of public
112	convenience and necessity or its equivalent to a county
113	department or dependent special district of the county.
114	(i)  Surtax collections shall be initiated on January 1 of
115	the year following a successful referendum to coincide with the
116	provisions of s. 212.054(5).
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120	T I T L E  A M E N D M E N T
121	Remove line 158 and insert:
122	emergency rules; amending s. 212.055, F.S.; authorizing counties
123	to levy by ordinance a discretionary sales surtax for emergency
124	fire rescue services and facilities for certain purposes;
125	providing requirements for a referendum on levying the surtax;
126	providing requirements for a referendum ballot; providing for
127	distribution of surtax proceeds; authorizing administrative fees
128	for the Department of Revenue and the county; requiring the
129	county governing authority to develop and execute an interlocal
130	agreement; providing agreement requirements; providing
131	distribution requirements for surtax proceeds; providing for
132	sharing surtax proceeds between service providers under certain
133	circumstances; providing requirements for reducing ad valorem
134	tax levies and non-ad valorem assessments for emergency fire
135	rescue services; providing for retention of application of
136	certain provisions of law relating to the use of surtax
137	proceeds; prohibiting certain local governments from receiving a
138	portion of surtax proceeds under certain circumstances;
139	relieving certain local governments of the obligation to reduce
140	ad valorem taxes and non-ad valorem assessments under certain
141	circumstances; providing for nonapplication of certain
142	interlocal agreement requirements under certain circumstances;
143	providing for initiation of surtax collections; repealing s.
144	195.095, F.S., relating to

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