| 1 | Representative Hooper offered the following: |
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| 3 | Amendment (with title amendment) |
| 4 | Between lines 1769-1770 and insert: |
| 5 | Section 26. 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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| 122 | ----------------------------------------------------- |
| 123 | T I T L E A M E N D M E N T |
| 124 | Remove line(s) 157 and insert: |
| 125 | institutions; amending s. 212.055, F.S.; authorizing counties to |
| 126 | levy by ordinance a discretionary sales surtax for emergency |
| 127 | fire rescue services and facilities for certain purposes; |
| 128 | providing requirements for a referendum on levying the surtax; |
| 129 | providing requirements for a referendum ballot; providing for |
| 130 | distribution of surtax proceeds; authorizing administrative fees |
| 131 | for the Department of Revenue and the county; requiring the |
| 132 | county governing authority to develop and execute an interlocal |
| 133 | agreement; providing agreement requirements; providing |
| 134 | distribution requirements for surtax proceeds; providing for |
| 135 | sharing surtax proceeds between service providers under certain |
| 136 | circumstances; providing requirements for reducing ad valorem |
| 137 | tax levies and non-ad valorem assessments for emergency fire |
| 138 | rescue services; providing for retention of application of |
| 139 | certain provisions of law relating to the use of surtax |
| 140 | proceeds; prohibiting certain local governments from receiving a |
| 141 | portion of surtax proceeds under certain circumstances; |
| 142 | relieving certain local governments of the obligation to reduce |
| 143 | ad valorem taxes and non-ad valorem assessments under certain |
| 144 | circumstances; providing for nonapplication of certain |
| 145 | interlocal agreement requirements under certain circumstances; |
| 146 | providing for initiation of surtax collections; providing |
| 147 | effective dates. |
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