Florida Senate - 2011 SB 1406
By Senator Bogdanoff
25-01483-11 20111406__
1 A bill to be entitled
2 An act relating to replacing revenue from the required
3 local effort school property tax with revenue from a
4 state sales tax increase; providing legislative intent
5 and findings; amending ss. 212.03, 212.031, 212.04,
6 212.05, 212.0501, 212.0506, 212.06, and 212.08, F.S.;
7 providing for a 2.5 cent increase in the tax on sales,
8 use, and other transactions; amending s. 212.12, F.S.;
9 revising brackets for calculating sales tax amounts;
10 amending s. 212.20, F.S.; providing for reservation
11 and allocation of revenues from the additional 2.5
12 cent increase in the tax rate; amending ss. 11.45,
13 202.18, 218.245, 218.65, 288.11621, and 288.1169,
14 F.S.; conforming cross-references; amending s.
15 1011.62, F.S.; conforming provisions relating to
16 calculating the required local effort for school
17 funding; amending s. 1011.71, F.S.; deleting a
18 requirement that a district school board levy the
19 minimum millage rate necessary to provide the
20 district’s required local effort; amending s. 218.67,
21 F.S.; conforming provisions relating to funding for
22 fiscally constrained counties; amending s. 1002.32,
23 F.S.; conforming provisions relating to funding for
24 developmental research schools; amending s. 1011.02,
25 F.S.; conforming provisions relating to the adoption
26 of a district school board budget; amending s.
27 200.065, F.S.; revising the notice form relating to a
28 district school board’s proposed tax increase for
29 required local effort; providing effective dates.
30
31 WHEREAS, job creation is the number-one goal of Florida
32 residents, and
33 WHEREAS, in addition to tourism and agriculture, growth is
34 one of the three pillars of Florida’s economy, and
35 WHEREAS, although Florida does not levy a state income tax,
36 it is widely known that property taxes are often a barrier to
37 growth and business expansion of existing Florida businesses and
38 expansion and relocation to Florida for businesses currently
39 located outside of Florida, and
40 WHEREAS, decreases in fixed-cost asset taxes, including,
41 but not limited to, property taxes, that must be paid whether or
42 not a profit is made and revenue-neutral replacement of the
43 fixed-cost asset taxes with variable cost transaction and
44 consumption taxes will benefit businesses that are considering
45 expansion in and relocation to Florida, and
46 WHEREAS, decreases in property taxes will allow Florida
47 homeowners and renters to choose where to direct the money they
48 save through reduced property taxes and rent, and
49 WHEREAS, approximately 25 percent of sales taxes are paid
50 by Florida visitors, and
51 WHEREAS, the required local effort school property tax that
52 is required by the state to be levied by the local governments
53 to fund public education is approximately $8 billion and is
54 often 30 percent or more of the overall property tax levied by
55 most Florida local governments, and
56 WHEREAS, there is no statutory provision that requires
57 public education to be funded by property taxes rather than by
58 other methods of taxation, NOW, THEREFORE,
59
60 Be It Enacted by the Legislature of the State of Florida:
61
62 Section 1. Legislative intent and findings.—
63 (1) The Legislature intends to stimulate growth, business
64 expansion, and job creation through revenue-neutral tax reform.
65 Therefore, the Legislature finds that:
66 (a) The required local effort school property tax shall be
67 replaced in a revenue-neutral manner by a 2.5 cent sales tax
68 increase.
69 (b) The required local effort school property tax shall be
70 eliminated from the local property tax levy beginning in
71 November 2012, and a 2.5 cent sales tax increase shall become
72 effective beginning January 1, 2012, in order to build up funds
73 for replacing the required local effort dollar for dollar.
74 (c) The formulas currently used for determining required
75 local effort shall be maintained, but future monetary increases
76 or decreases required by such formulas shall be generated on a
77 dollar-for-dollar basis from a 2.5 cent sales tax increase
78 rather than from the adjustment of property tax millage.
79 (d) It is financially prudent to allow the buildup of a
80 revenue reserve from the increase in the sales tax to shield
81 against any potential economic downturn and to ensure that
82 sufficient funds are available for replacing the currently
83 required local effort school property tax. However, if the
84 reserve exceeds 50 percent of the estimated annual amount that
85 would otherwise have to come from the required local effort, the
86 Legislature intends to distribute the excess reserve to local
87 school boards on a dollar-for-dollar basis to reduce local
88 option school property taxes.
89 (2) The Legislature intends for the specific sales tax
90 increase provided for in this act to be a replacement for the
91 required local effort school property tax and for such tax to be
92 known and referred to as the “Specified Education Sales Tax.”
93 Section 2. Subsections (1), (3), and (6) of section 212.03,
94 Florida Statutes, are amended to read:
95 212.03 Transient rentals tax; rate, procedure, enforcement,
96 exemptions.—
97 (1)(a) It is hereby declared to be the legislative intent
98 that every person is exercising a taxable privilege who engages
99 in the business of renting, leasing, letting, or granting a
100 license to use any living quarters or sleeping or housekeeping
101 accommodations in, from, or a part of, or in connection with any
102 hotel, apartment house, roominghouse, tourist or trailer camp,
103 mobile home park, recreational vehicle park, condominium, or
104 timeshare resort. However, any person who rents, leases, lets,
105 or grants a license to others to use, occupy, or enter upon any
106 living quarters or sleeping or housekeeping accommodations in
107 any apartment house, roominghouse, tourist camp, trailer camp,
108 mobile home park, recreational vehicle park, condominium, or
109 timeshare resort and who exclusively enters into a bona fide
110 written agreement for continuous residence for longer than 6
111 months in duration at such property is not exercising a taxable
112 privilege. For the exercise of such taxable privilege, a tax is
113 hereby levied in an amount equal to 8.5 6 percent of and on the
114 total rental charged for such living quarters or sleeping or
115 housekeeping accommodations by the person charging or collecting
116 the rental. Such tax shall apply to hotels, apartment houses,
117 roominghouses, tourist or trailer camps, mobile home parks,
118 recreational vehicle parks, condominiums, or timeshare resorts,
119 whether or not these facilities have dining rooms, cafes, or
120 other places where meals or lunches are sold or served to
121 guests.
122 (b)1. Tax shall be due on the consideration paid for
123 occupancy in the county pursuant to a regulated short-term
124 product, as defined in s. 721.05, or occupancy in the county
125 pursuant to a product that would be deemed a regulated short
126 term product if the agreement to purchase the short-term right
127 was executed in this state. Such tax shall be collected on the
128 last day of occupancy within the county unless such
129 consideration is applied to the purchase of a timeshare estate.
130 The occupancy of an accommodation of a timeshare resort pursuant
131 to a timeshare plan, a multisite timeshare plan, or an exchange
132 transaction in an exchange program, as defined in s. 721.05, by
133 the owner of a timeshare interest or such owner’s guest, which
134 guest is not paying monetary consideration to the owner or to a
135 third party for the benefit of the owner, is not a privilege
136 subject to taxation under this section. A membership or
137 transaction fee paid by a timeshare owner that does not provide
138 the timeshare owner with the right to occupy any specific
139 timeshare unit but merely provides the timeshare owner with the
140 opportunity to exchange a timeshare interest through an exchange
141 program is a service charge and not subject to taxation under
142 this section.
143 2. Consideration paid for the purchase of a timeshare
144 license in a timeshare plan, as defined in s. 721.05, is rent
145 subject to taxation under this section.
146 (3) When rentals are received by way of property, goods,
147 wares, merchandise, services, or other things of value, the tax
148 shall be at the rate of 8.5 6 percent of the value of the
149 property, goods, wares, merchandise, services, or other things
150 of value.
151 (6) It is the legislative intent that every person is
152 engaging in a taxable privilege who leases or rents parking or
153 storage spaces for motor vehicles in parking lots or garages,
154 who leases or rents docking or storage spaces for boats in boat
155 docks or marinas, or who leases or rents tie-down or storage
156 space for aircraft at airports. For the exercise of this
157 privilege, a tax is hereby levied at the rate of 8.5 6 percent
158 on the total rental charged.
159 Section 3. Paragraphs (c) and (d) of subsection (1) of
160 section 212.031, Florida Statutes, are amended to read:
161 212.031 Tax on rental or license fee for use of real
162 property.—
163 (1)
164 (c) For the exercise of such privilege, a tax is levied in
165 an amount equal to 8.5 6 percent of and on the total rent or
166 license fee charged for such real property by the person
167 charging or collecting the rental or license fee. The total rent
168 or license fee charged for such real property shall include
169 payments for the granting of a privilege to use or occupy real
170 property for any purpose and shall include base rent, percentage
171 rents, or similar charges. Such charges shall be included in the
172 total rent or license fee subject to tax under this section
173 whether or not they can be attributed to the ability of the
174 lessor’s or licensor’s property as used or operated to attract
175 customers. Payments for intrinsically valuable personal property
176 such as franchises, trademarks, service marks, logos, or patents
177 are not subject to tax under this section. In the case of a
178 contractual arrangement that provides for both payments taxable
179 as total rent or license fee and payments not subject to tax,
180 the tax shall be based on a reasonable allocation of such
181 payments and shall not apply to that portion which is for the
182 nontaxable payments.
183 (d) When the rental or license fee of any such real
184 property is paid by way of property, goods, wares, merchandise,
185 services, or other thing of value, the tax shall be at the rate
186 of 8.5 6 percent of the value of the property, goods, wares,
187 merchandise, services, or other thing of value.
188 Section 4. Paragraph (b) of subsection (1) and paragraph
189 (a) of subsection (2) of section 212.04, Florida Statutes, are
190 amended to read:
191 212.04 Admissions tax; rate, procedure, enforcement.—
192 (1)
193 (b) For the exercise of such privilege, a tax is levied at
194 the rate of 8.5 6 percent of sales price, or the actual value
195 received from such admissions, which 8.5 6 percent shall be
196 added to and collected with all such admissions from the
197 purchaser thereof, and such tax shall be paid for the exercise
198 of the privilege as defined in the preceding paragraph. Each
199 ticket must show on its face the actual sales price of the
200 admission, or each dealer selling the admission must prominently
201 display at the box office or other place where the admission
202 charge is made a notice disclosing the price of the admission,
203 and the tax shall be computed and collected on the basis of the
204 actual price of the admission charged by the dealer. The sale
205 price or actual value of admission shall, for the purpose of
206 this chapter, be that price remaining after deduction of federal
207 taxes and state or locally imposed or authorized seat
208 surcharges, taxes, or fees, if any, imposed upon such admission.
209 The sale price or actual value does not include separately
210 stated ticket service charges that are imposed by a facility
211 ticket office or a ticketing service and added to a separately
212 stated, established ticket price. The rate of tax on each
213 admission shall be according to the brackets established by s.
214 212.12(9).
215 (2)(a)1. No tax shall be levied on admissions to athletic
216 or other events sponsored by elementary schools, junior high
217 schools, middle schools, high schools, community colleges,
218 public or private colleges and universities, deaf and blind
219 schools, facilities of the youth services programs of the
220 Department of Children and Family Services, and state
221 correctional institutions when only student, faculty, or inmate
222 talent is used. However, this exemption shall not apply to
223 admission to athletic events sponsored by a state university,
224 and the proceeds of the tax collected on such admissions shall
225 be retained and used by each institution to support women’s
226 athletics as provided in s. 1006.71(2)(c).
227 2.a. No tax shall be levied on dues, membership fees, and
228 admission charges imposed by not-for-profit sponsoring
229 organizations. To receive this exemption, the sponsoring
230 organization must qualify as a not-for-profit entity under the
231 provisions of s. 501(c)(3) of the Internal Revenue Code of 1954,
232 as amended.
233 b. No tax shall be levied on admission charges to an event
234 sponsored by a governmental entity, sports authority, or sports
235 commission when held in a convention hall, exhibition hall,
236 auditorium, stadium, theater, arena, civic center, performing
237 arts center, or publicly owned recreational facility and when
238 100 percent of the risk of success or failure lies with the
239 sponsor of the event and 100 percent of the funds at risk for
240 the event belong to the sponsor, and student or faculty talent
241 is not exclusively used. As used in this sub-subparagraph, the
242 terms “sports authority” and “sports commission” mean a
243 nonprofit organization that is exempt from federal income tax
244 under s. 501(c)(3) of the Internal Revenue Code and that
245 contracts with a county or municipal government for the purpose
246 of promoting and attracting sports-tourism events to the
247 community with which it contracts.
248 3. No tax shall be levied on an admission paid by a
249 student, or on the student’s behalf, to any required place of
250 sport or recreation if the student’s participation in the sport
251 or recreational activity is required as a part of a program or
252 activity sponsored by, and under the jurisdiction of, the
253 student’s educational institution, provided his or her
254 attendance is as a participant and not as a spectator.
255 4. No tax shall be levied on admissions to the National
256 Football League championship game or Pro Bowl; on admissions to
257 any semifinal game or championship game of a national collegiate
258 tournament; on admissions to a Major League Baseball, National
259 Basketball Association, or National Hockey League all-star game;
260 on admissions to the Major League Baseball Home Run Derby held
261 before the Major League Baseball All-Star Game; or on admissions
262 to the National Basketball Association Rookie Challenge,
263 Celebrity Game, 3-Point Shooting Contest, or Slam Dunk
264 Challenge.
265 5. A participation fee or sponsorship fee imposed by a
266 governmental entity as described in s. 212.08(6) for an athletic
267 or recreational program is exempt when the governmental entity
268 by itself, or in conjunction with an organization exempt under
269 s. 501(c)(3) of the Internal Revenue Code of 1954, as amended,
270 sponsors, administers, plans, supervises, directs, and controls
271 the athletic or recreational program.
272 6. Also exempt from the tax imposed by this section to the
273 extent provided in this subparagraph are admissions to live
274 theater, live opera, or live ballet productions in this state
275 which are sponsored by an organization that has received a
276 determination from the Internal Revenue Service that the
277 organization is exempt from federal income tax under s.
278 501(c)(3) of the Internal Revenue Code of 1954, as amended, if
279 the organization actively participates in planning and
280 conducting the event, is responsible for the safety and success
281 of the event, is organized for the purpose of sponsoring live
282 theater, live opera, or live ballet productions in this state,
283 has more than 10,000 subscribing members and has among the
284 stated purposes in its charter the promotion of arts education
285 in the communities which it serves, and will receive at least 20
286 percent of the net profits, if any, of the events which the
287 organization sponsors and will bear the risk of at least 20
288 percent of the losses, if any, from the events which it sponsors
289 if the organization employs other persons as agents to provide
290 services in connection with a sponsored event. Prior to March 1
291 of each year, such organization may apply to the department for
292 a certificate of exemption for admissions to such events
293 sponsored in this state by the organization during the
294 immediately following state fiscal year. The application shall
295 state the total dollar amount of admissions receipts collected
296 by the organization or its agents from such events in this state
297 sponsored by the organization or its agents in the year
298 immediately preceding the year in which the organization applies
299 for the exemption. Such organization shall receive the exemption
300 only to the extent of $1.5 million multiplied by the ratio that
301 such receipts bear to the total of such receipts of all
302 organizations applying for the exemption in such year; however,
303 in no event shall such exemption granted to any organization
304 exceed 8.5 6 percent of such admissions receipts collected by
305 the organization or its agents in the year immediately preceding
306 the year in which the organization applies for the exemption.
307 Each organization receiving the exemption shall report each
308 month to the department the total admissions receipts collected
309 from such events sponsored by the organization during the
310 preceding month and shall remit to the department an amount
311 equal to 8.5 6 percent of such receipts reduced by any amount
312 remaining under the exemption. Tickets for such events sold by
313 such organizations shall not reflect the tax otherwise imposed
314 under this section.
315 7. Also exempt from the tax imposed by this section are
316 entry fees for participation in freshwater fishing tournaments.
317 8. Also exempt from the tax imposed by this section are
318 participation or entry fees charged to participants in a game,
319 race, or other sport or recreational event if spectators are
320 charged a taxable admission to such event.
321 9. No tax shall be levied on admissions to any postseason
322 collegiate football game sanctioned by the National Collegiate
323 Athletic Association.
324 Section 5. Subsection (1) of section 212.05, Florida
325 Statutes, is amended to read:
326 212.05 Sales, storage, use tax.—It is hereby declared to be
327 the legislative intent that every person is exercising a taxable
328 privilege who engages in the business of selling tangible
329 personal property at retail in this state, including the
330 business of making mail order sales, or who rents or furnishes
331 any of the things or services taxable under this chapter, or who
332 stores for use or consumption in this state any item or article
333 of tangible personal property as defined herein and who leases
334 or rents such property within the state.
335 (1) For the exercise of such privilege, a tax is levied on
336 each taxable transaction or incident, which tax is due and
337 payable as follows:
338 (a)1.a. At the rate of 8.5 6 percent of the sales price of
339 each item or article of tangible personal property when sold at
340 retail in this state, computed on each taxable sale for the
341 purpose of remitting the amount of tax due the state, and
342 including each and every retail sale.
343 b. Each occasional or isolated sale of an aircraft, boat,
344 mobile home, or motor vehicle of a class or type which is
345 required to be registered, licensed, titled, or documented in
346 this state or by the United States Government shall be subject
347 to tax at the rate provided in this paragraph. The department
348 shall by rule adopt any nationally recognized publication for
349 valuation of used motor vehicles as the reference price list for
350 any used motor vehicle which is required to be licensed pursuant
351 to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any
352 party to an occasional or isolated sale of such a vehicle
353 reports to the tax collector a sales price which is less than 80
354 percent of the average loan price for the specified model and
355 year of such vehicle as listed in the most recent reference
356 price list, the tax levied under this paragraph shall be
357 computed by the department on such average loan price unless the
358 parties to the sale have provided to the tax collector an
359 affidavit signed by each party, or other substantial proof,
360 stating the actual sales price. Any party to such sale who
361 reports a sales price less than the actual sales price is guilty
362 of a misdemeanor of the first degree, punishable as provided in
363 s. 775.082 or s. 775.083. The department shall collect or
364 attempt to collect from such party any delinquent sales taxes.
365 In addition, such party shall pay any tax due and any penalty
366 and interest assessed plus a penalty equal to twice the amount
367 of the additional tax owed. Notwithstanding any other provision
368 of law, the Department of Revenue may waive or compromise any
369 penalty imposed pursuant to this subparagraph.
370 2. This paragraph does not apply to the sale of a boat or
371 aircraft by or through a registered dealer under this chapter to
372 a purchaser who, at the time of taking delivery, is a
373 nonresident of this state, does not make his or her permanent
374 place of abode in this state, and is not engaged in carrying on
375 in this state any employment, trade, business, or profession in
376 which the boat or aircraft will be used in this state, or is a
377 corporation none of the officers or directors of which is a
378 resident of, or makes his or her permanent place of abode in,
379 this state, or is a noncorporate entity that has no individual
380 vested with authority to participate in the management,
381 direction, or control of the entity’s affairs who is a resident
382 of, or makes his or her permanent abode in, this state. For
383 purposes of this exemption, either a registered dealer acting on
384 his or her own behalf as seller, a registered dealer acting as
385 broker on behalf of a seller, or a registered dealer acting as
386 broker on behalf of the purchaser may be deemed to be the
387 selling dealer. This exemption shall not be allowed unless:
388 a. The purchaser removes a qualifying boat, as described in
389 sub-subparagraph f., from the state within 90 days after the
390 date of purchase or extension, or the purchaser removes a
391 nonqualifying boat or an aircraft from this state within 10 days
392 after the date of purchase or, when the boat or aircraft is
393 repaired or altered, within 20 days after completion of the
394 repairs or alterations;
395 b. The purchaser, within 30 days from the date of
396 departure, shall provide the department with written proof that
397 the purchaser licensed, registered, titled, or documented the
398 boat or aircraft outside the state. If such written proof is
399 unavailable, within 30 days the purchaser shall provide proof
400 that the purchaser applied for such license, title,
401 registration, or documentation. The purchaser shall forward to
402 the department proof of title, license, registration, or
403 documentation upon receipt;
404 c. The purchaser, within 10 days of removing the boat or
405 aircraft from Florida, shall furnish the department with proof
406 of removal in the form of receipts for fuel, dockage, slippage,
407 tie-down, or hangaring from outside of Florida. The information
408 so provided must clearly and specifically identify the boat or
409 aircraft;
410 d. The selling dealer, within 5 days of the date of sale,
411 shall provide to the department a copy of the sales invoice,
412 closing statement, bills of sale, and the original affidavit
413 signed by the purchaser attesting that he or she has read the
414 provisions of this section;
415 e. The seller makes a copy of the affidavit a part of his
416 or her record for as long as required by s. 213.35; and
417 f. Unless the nonresident purchaser of a boat of 5 net tons
418 of admeasurement or larger intends to remove the boat from this
419 state within 10 days after the date of purchase or when the boat
420 is repaired or altered, within 20 days after completion of the
421 repairs or alterations, the nonresident purchaser shall apply to
422 the selling dealer for a decal which authorizes 90 days after
423 the date of purchase for removal of the boat. The nonresident
424 purchaser of a qualifying boat may apply to the selling dealer
425 within 60 days after the date of purchase for an extension decal
426 that authorizes the boat to remain in this state for an
427 additional 90 days, but not more than a total of 180 days,
428 before the nonresident purchaser is required to pay the tax
429 imposed by this chapter. The department is authorized to issue
430 decals in advance to dealers. The number of decals issued in
431 advance to a dealer shall be consistent with the volume of the
432 dealer’s past sales of boats which qualify under this sub
433 subparagraph. The selling dealer or his or her agent shall mark
434 and affix the decals to qualifying boats in the manner
435 prescribed by the department, prior to delivery of the boat.
436 (I) The department is hereby authorized to charge dealers a
437 fee sufficient to recover the costs of decals issued, except the
438 extension decal shall cost $425.
439 (II) The proceeds from the sale of decals will be deposited
440 into the administrative trust fund.
441 (III) Decals shall display information to identify the boat
442 as a qualifying boat under this sub-subparagraph, including, but
443 not limited to, the decal’s date of expiration.
444 (IV) The department is authorized to require dealers who
445 purchase decals to file reports with the department and may
446 prescribe all necessary records by rule. All such records are
447 subject to inspection by the department.
448 (V) Any dealer or his or her agent who issues a decal
449 falsely, fails to affix a decal, mismarks the expiration date of
450 a decal, or fails to properly account for decals will be
451 considered prima facie to have committed a fraudulent act to
452 evade the tax and will be liable for payment of the tax plus a
453 mandatory penalty of 200 percent of the tax, and shall be liable
454 for fine and punishment as provided by law for a conviction of a
455 misdemeanor of the first degree, as provided in s. 775.082 or s.
456 775.083.
457 (VI) Any nonresident purchaser of a boat who removes a
458 decal prior to permanently removing the boat from the state, or
459 defaces, changes, modifies, or alters a decal in a manner
460 affecting its expiration date prior to its expiration, or who
461 causes or allows the same to be done by another, will be
462 considered prima facie to have committed a fraudulent act to
463 evade the tax and will be liable for payment of the tax plus a
464 mandatory penalty of 200 percent of the tax, and shall be liable
465 for fine and punishment as provided by law for a conviction of a
466 misdemeanor of the first degree, as provided in s. 775.082 or s.
467 775.083.
468 (VII) The department is authorized to adopt rules necessary
469 to administer and enforce this subparagraph and to publish the
470 necessary forms and instructions.
471 (VIII) The department is hereby authorized to adopt
472 emergency rules pursuant to s. 120.54(4) to administer and
473 enforce the provisions of this subparagraph.
474
475 If the purchaser fails to remove the qualifying boat from this
476 state within the maximum 180 days after purchase or a
477 nonqualifying boat or an aircraft from this state within 10 days
478 after purchase or, when the boat or aircraft is repaired or
479 altered, within 20 days after completion of such repairs or
480 alterations, or permits the boat or aircraft to return to this
481 state within 6 months from the date of departure, except as
482 provided in s. 212.08(7)(ggg), or if the purchaser fails to
483 furnish the department with any of the documentation required by
484 this subparagraph within the prescribed time period, the
485 purchaser shall be liable for use tax on the cost price of the
486 boat or aircraft and, in addition thereto, payment of a penalty
487 to the Department of Revenue equal to the tax payable. This
488 penalty shall be in lieu of the penalty imposed by s. 212.12(2).
489 The maximum 180-day period following the sale of a qualifying
490 boat tax-exempt to a nonresident may not be tolled for any
491 reason.
492 (b) At the rate of 8.5 6 percent of the cost price of each
493 item or article of tangible personal property when the same is
494 not sold but is used, consumed, distributed, or stored for use
495 or consumption in this state; however, for tangible property
496 originally purchased exempt from tax for use exclusively for
497 lease and which is converted to the owner’s own use, tax may be
498 paid on the fair market value of the property at the time of
499 conversion. If the fair market value of the property cannot be
500 determined, use tax at the time of conversion shall be based on
501 the owner’s acquisition cost. Under no circumstances may the
502 aggregate amount of sales tax from leasing the property and use
503 tax due at the time of conversion be less than the total sales
504 tax that would have been due on the original acquisition cost
505 paid by the owner.
506 (c) At the rate of 8.5 6 percent of the gross proceeds
507 derived from the lease or rental of tangible personal property,
508 as defined herein; however, the following special provisions
509 apply to the lease or rental of motor vehicles:
510 1. When a motor vehicle is leased or rented for a period of
511 less than 12 months:
512 a. If the motor vehicle is rented in Florida, the entire
513 amount of such rental is taxable, even if the vehicle is dropped
514 off in another state.
515 b. If the motor vehicle is rented in another state and
516 dropped off in Florida, the rental is exempt from Florida tax.
517 2. Except as provided in subparagraph 3., for the lease or
518 rental of a motor vehicle for a period of not less than 12
519 months, sales tax is due on the lease or rental payments if the
520 vehicle is registered in this state; provided, however, that no
521 tax shall be due if the taxpayer documents use of the motor
522 vehicle outside this state and tax is being paid on the lease or
523 rental payments in another state.
524 3. The tax imposed by this chapter does not apply to the
525 lease or rental of a commercial motor vehicle as defined in s.
526 316.003(66)(a) to one lessee or rentee for a period of not less
527 than 12 months when tax was paid on the purchase price of such
528 vehicle by the lessor. To the extent tax was paid with respect
529 to the purchase of such vehicle in another state, territory of
530 the United States, or the District of Columbia, the Florida tax
531 payable shall be reduced in accordance with the provisions of s.
532 212.06(7). This subparagraph shall only be available when the
533 lease or rental of such property is an established business or
534 part of an established business or the same is incidental or
535 germane to such business.
536 (d) At the rate of 8.5 6 percent of the lease or rental
537 price paid by a lessee or rentee, or contracted or agreed to be
538 paid by a lessee or rentee, to the owner of the tangible
539 personal property.
540 (e)1. At the rate of 8.5 6 percent on charges for:
541 a. Prepaid calling arrangements. The tax on charges for
542 prepaid calling arrangements shall be collected at the time of
543 sale and remitted by the selling dealer.
544 (I) “Prepaid calling arrangement” means the separately
545 stated retail sale by advance payment of communications services
546 that consist exclusively of telephone calls originated by using
547 an access number, authorization code, or other means that may be
548 manually, electronically, or otherwise entered and that are sold
549 in predetermined units or dollars whose number declines with use
550 in a known amount.
551 (II) If the sale or recharge of the prepaid calling
552 arrangement does not take place at the dealer’s place of
553 business, it shall be deemed to take place at the customer’s
554 shipping address or, if no item is shipped, at the customer’s
555 address or the location associated with the customer’s mobile
556 telephone number.
557 (III) The sale or recharge of a prepaid calling arrangement
558 shall be treated as a sale of tangible personal property for
559 purposes of this chapter, whether or not a tangible item
560 evidencing such arrangement is furnished to the purchaser, and
561 such sale within this state subjects the selling dealer to the
562 jurisdiction of this state for purposes of this subsection.
563 b. The installation of telecommunication and telegraphic
564 equipment.
565 c. Electrical power or energy, except that the tax rate for
566 charges for electrical power or energy is 9.5 7 percent.
567 2. The provisions of s. 212.17(3), regarding credit for tax
568 paid on charges subsequently found to be worthless, shall be
569 equally applicable to any tax paid under the provisions of this
570 section on charges for prepaid calling arrangements,
571 telecommunication or telegraph services, or electric power
572 subsequently found to be uncollectible. The word “charges” in
573 this paragraph does not include any excise or similar tax levied
574 by the Federal Government, any political subdivision of the
575 state, or any municipality upon the purchase, sale, or recharge
576 of prepaid calling arrangements or upon the purchase or sale of
577 telecommunication, television system program, or telegraph
578 service or electric power, which tax is collected by the seller
579 from the purchaser.
580 (f) At the rate of 8.5 6 percent on the sale, rental, use,
581 consumption, or storage for use in this state of machines and
582 equipment, and parts and accessories therefor, used in
583 manufacturing, processing, compounding, producing, mining, or
584 quarrying personal property for sale or to be used in furnishing
585 communications, transportation, or public utility services.
586 (g)1. At the rate of 8.5 6 percent on the retail price of
587 newspapers and magazines sold or used in Florida.
588 2. Notwithstanding other provisions of this chapter,
589 inserts of printed materials which are distributed with a
590 newspaper or magazine are a component part of the newspaper or
591 magazine, and neither the sale nor use of such inserts is
592 subject to tax when:
593 a. Printed by a newspaper or magazine publisher or
594 commercial printer and distributed as a component part of a
595 newspaper or magazine, which means that the items after being
596 printed are delivered directly to a newspaper or magazine
597 publisher by the printer for inclusion in editions of the
598 distributed newspaper or magazine;
599 b. Such publications are labeled as part of the designated
600 newspaper or magazine publication into which they are to be
601 inserted; and
602 c. The purchaser of the insert presents a resale
603 certificate to the vendor stating that the inserts are to be
604 distributed as a component part of a newspaper or magazine.
605 (h)1. A tax is imposed at the rate of 6.5 4 percent on the
606 charges for the use of coin-operated amusement machines. The tax
607 shall be calculated by dividing the gross receipts from such
608 charges for the applicable reporting period by a divisor,
609 determined as provided in this subparagraph, to compute gross
610 taxable sales, and then subtracting gross taxable sales from
611 gross receipts to arrive at the amount of tax due. For counties
612 that do not impose a discretionary sales surtax, the divisor is
613 equal to 1.065 1.04; for counties that impose a 0.5 percent
614 discretionary sales surtax, the divisor is equal to 1.07 1.045;
615 for counties that impose a 1 percent discretionary sales surtax,
616 the divisor is equal to 1.075 1.050; and for counties that
617 impose a 2 percent sales surtax, the divisor is equal to 1.085
618 1.060. If a county imposes a discretionary sales surtax that is
619 not listed in this subparagraph, the department shall make the
620 applicable divisor available in an electronic format or
621 otherwise. Additional divisors shall bear the same mathematical
622 relationship to the next higher and next lower divisors as the
623 new surtax rate bears to the next higher and next lower surtax
624 rates for which divisors have been established. When a machine
625 is activated by a slug, token, coupon, or any similar device
626 which has been purchased, the tax is on the price paid by the
627 user of the device for such device.
628 2. As used in this paragraph, the term “operator” means any
629 person who possesses a coin-operated amusement machine for the
630 purpose of generating sales through that machine and who is
631 responsible for removing the receipts from the machine.
632 a. If the owner of the machine is also the operator of it,
633 he or she shall be liable for payment of the tax without any
634 deduction for rent or a license fee paid to a location owner for
635 the use of any real property on which the machine is located.
636 b. If the owner or lessee of the machine is also its
637 operator, he or she shall be liable for payment of the tax on
638 the purchase or lease of the machine, as well as the tax on
639 sales generated through the machine.
640 c. If the proprietor of the business where the machine is
641 located does not own the machine, he or she shall be deemed to
642 be the lessee and operator of the machine and is responsible for
643 the payment of the tax on sales, unless such responsibility is
644 otherwise provided for in a written agreement between him or her
645 and the machine owner.
646 3.a. An operator of a coin-operated amusement machine may
647 not operate or cause to be operated in this state any such
648 machine until the operator has registered with the department
649 and has conspicuously displayed an identifying certificate
650 issued by the department. The identifying certificate shall be
651 issued by the department upon application from the operator. The
652 identifying certificate shall include a unique number, and the
653 certificate shall be permanently marked with the operator’s
654 name, the operator’s sales tax number, and the maximum number of
655 machines to be operated under the certificate. An identifying
656 certificate shall not be transferred from one operator to
657 another. The identifying certificate must be conspicuously
658 displayed on the premises where the coin-operated amusement
659 machines are being operated.
660 b. The operator of the machine must obtain an identifying
661 certificate before the machine is first operated in the state
662 and by July 1 of each year thereafter. The annual fee for each
663 certificate shall be based on the number of machines identified
664 on the application times $30 and is due and payable upon
665 application for the identifying device. The application shall
666 contain the operator’s name, sales tax number, business address
667 where the machines are being operated, and the number of
668 machines in operation at that place of business by the operator.
669 No operator may operate more machines than are listed on the
670 certificate. A new certificate is required if more machines are
671 being operated at that location than are listed on the
672 certificate. The fee for the new certificate shall be based on
673 the number of additional machines identified on the application
674 form times $30.
675 c. A penalty of $250 per machine is imposed on the operator
676 for failing to properly obtain and display the required
677 identifying certificate. A penalty of $250 is imposed on the
678 lessee of any machine placed in a place of business without a
679 proper current identifying certificate. Such penalties shall
680 apply in addition to all other applicable taxes, interest, and
681 penalties.
682 d. Operators of coin-operated amusement machines must
683 obtain a separate sales and use tax certificate of registration
684 for each county in which such machines are located. One sales
685 and use tax certificate of registration is sufficient for all of
686 the operator’s machines within a single county.
687 4. The provisions of this paragraph do not apply to coin
688 operated amusement machines owned and operated by churches or
689 synagogues.
690 5. In addition to any other penalties imposed by this
691 chapter, a person who knowingly and willfully violates any
692 provision of this paragraph commits a misdemeanor of the second
693 degree, punishable as provided in s. 775.082 or s. 775.083.
694 6. The department may adopt rules necessary to administer
695 the provisions of this paragraph.
696 (i)1. At the rate of 8.5 6 percent on charges for all:
697 a. Detective, burglar protection, and other protection
698 services (NAICS National Numbers 561611, 561612, 561613, and
699 561621). Any law enforcement officer, as defined in s. 943.10,
700 who is performing approved duties as determined by his or her
701 local law enforcement agency in his or her capacity as a law
702 enforcement officer, and who is subject to the direct and
703 immediate command of his or her law enforcement agency, and in
704 the law enforcement officer’s uniform as authorized by his or
705 her law enforcement agency, is performing law enforcement and
706 public safety services and is not performing detective, burglar
707 protection, or other protective services, if the law enforcement
708 officer is performing his or her approved duties in a
709 geographical area in which the law enforcement officer has
710 arrest jurisdiction. Such law enforcement and public safety
711 services are not subject to tax irrespective of whether the duty
712 is characterized as “extra duty,” “off-duty,” or “secondary
713 employment,” and irrespective of whether the officer is paid
714 directly or through the officer’s agency by an outside source.
715 The term “law enforcement officer” includes full-time or part
716 time law enforcement officers, and any auxiliary law enforcement
717 officer, when such auxiliary law enforcement officer is working
718 under the direct supervision of a full-time or part-time law
719 enforcement officer.
720 b. Nonresidential cleaning, excluding cleaning of the
721 interiors of transportation equipment, and nonresidential
722 building pest control services (NAICS National Numbers 561710
723 and 561720).
724 2. As used in this paragraph, “NAICS” means those
725 classifications contained in the North American Industry
726 Classification System, as published in 2007 by the Office of
727 Management and Budget, Executive Office of the President.
728 3. Charges for detective, burglar protection, and other
729 protection security services performed in this state but used
730 outside this state are exempt from taxation. Charges for
731 detective, burglar protection, and other protection security
732 services performed outside this state and used in this state are
733 subject to tax.
734 4. If a transaction involves both the sale or use of a
735 service taxable under this paragraph and the sale or use of a
736 service or any other item not taxable under this chapter, the
737 consideration paid must be separately identified and stated with
738 respect to the taxable and exempt portions of the transaction or
739 the entire transaction shall be presumed taxable. The burden
740 shall be on the seller of the service or the purchaser of the
741 service, whichever applicable, to overcome this presumption by
742 providing documentary evidence as to which portion of the
743 transaction is exempt from tax. The department is authorized to
744 adjust the amount of consideration identified as the taxable and
745 exempt portions of the transaction; however, a determination
746 that the taxable and exempt portions are inaccurately stated and
747 that the adjustment is applicable must be supported by
748 substantial competent evidence.
749 5. Each seller of services subject to sales tax pursuant to
750 this paragraph shall maintain a monthly log showing each
751 transaction for which sales tax was not collected because the
752 services meet the requirements of subparagraph 3. for out-of
753 state use. The log must identify the purchaser’s name, location
754 and mailing address, and federal employer identification number,
755 if a business, or the social security number, if an individual,
756 the service sold, the price of the service, the date of sale,
757 the reason for the exemption, and the sales invoice number. The
758 monthly log shall be maintained pursuant to the same
759 requirements and subject to the same penalties imposed for the
760 keeping of similar records pursuant to this chapter.
761 (j)1. Notwithstanding any other provision of this chapter,
762 there is hereby levied a tax on the sale, use, consumption, or
763 storage for use in this state of any coin or currency, whether
764 in circulation or not, when such coin or currency:
765 a. Is not legal tender;
766 b. If legal tender, is sold, exchanged, or traded at a rate
767 in excess of its face value; or
768 c. Is sold, exchanged, or traded at a rate based on its
769 precious metal content.
770 2. Such tax shall be at a rate of 8.5 6 percent of the
771 price at which the coin or currency is sold, exchanged, or
772 traded, except that, with respect to a coin or currency which is
773 legal tender of the United States and which is sold, exchanged,
774 or traded, such tax shall not be levied.
775 3. There are exempt from this tax exchanges of coins or
776 currency which are in general circulation in, and legal tender
777 of, one nation for coins or currency which are in general
778 circulation in, and legal tender of, another nation when
779 exchanged solely for use as legal tender and at an exchange rate
780 based on the relative value of each as a medium of exchange.
781 4. With respect to any transaction that involves the sale
782 of coins or currency taxable under this paragraph in which the
783 taxable amount represented by the sale of such coins or currency
784 exceeds $500, the entire amount represented by the sale of such
785 coins or currency is exempt from the tax imposed under this
786 paragraph. The dealer must maintain proper documentation, as
787 prescribed by rule of the department, to identify that portion
788 of a transaction which involves the sale of coins or currency
789 and is exempt under this subparagraph.
790 (k) At the rate of 8.5 6 percent of the sales price of each
791 gallon of diesel fuel not taxed under chapter 206 purchased for
792 use in a vessel.
793 (l) Florists located in this state are liable for sales tax
794 on sales to retail customers regardless of where or by whom the
795 items sold are to be delivered. Florists located in this state
796 are not liable for sales tax on payments received from other
797 florists for items delivered to customers in this state.
798 (m) Operators of game concessions or other concessionaires
799 who customarily award tangible personal property as prizes may,
800 in lieu of paying tax on the cost price of such property, pay
801 tax on 25 percent of the gross receipts from such concession
802 activity.
803 Section 6. Subsection (2) of section 212.0501, Florida
804 Statutes, is amended to read:
805 212.0501 Tax on diesel fuel for business purposes;
806 purchase, storage, and use.—
807 (2) Each person who purchases diesel fuel for consumption,
808 use, or storage by a trade or business shall register as a
809 dealer and remit a use tax, at the rate of 8.5 6 percent, on the
810 total cost price of diesel fuel consumed.
811 Section 7. Subsection (2) of section 212.0506, Florida
812 Statutes, is amended to read:
813 212.0506 Taxation of service warranties.—
814 (2) For exercising such privilege, a tax is levied on each
815 taxable transaction or incident, which tax is due and payable at
816 the rate of 8.5 6 percent on the total consideration received or
817 to be received by any person for issuing and delivering any
818 service warranty.
819 Section 8. Paragraph (a) of subsection (1) of section
820 212.06, Florida Statutes, is amended to read:
821 212.06 Sales, storage, use tax; collectible from dealers;
822 “dealer” defined; dealers to collect from purchasers;
823 legislative intent as to scope of tax.—
824 (1)(a) The aforesaid tax at the rate of 8.5 6 percent of
825 the retail sales price as of the moment of sale, 8.5 6 percent
826 of the cost price as of the moment of purchase, or 8.5 6 percent
827 of the cost price as of the moment of commingling with the
828 general mass of property in this state, as the case may be,
829 shall be collectible from all dealers as herein defined on the
830 sale at retail, the use, the consumption, the distribution, and
831 the storage for use or consumption in this state of tangible
832 personal property or services taxable under this chapter. The
833 full amount of the tax on a credit sale, installment sale, or
834 sale made on any kind of deferred payment plan shall be due at
835 the moment of the transaction in the same manner as on a cash
836 sale.
837 Section 9. Paragraph (c) of subsection (11) of section
838 212.08, Florida Statutes, is amended to read:
839 212.08 Sales, rental, use, consumption, distribution, and
840 storage tax; specified exemptions.—The sale at retail, the
841 rental, the use, the consumption, the distribution, and the
842 storage to be used or consumed in this state of the following
843 are hereby specifically exempt from the tax imposed by this
844 chapter.
845 (11) PARTIAL EXEMPTION; FLYABLE AIRCRAFT.—
846 (c) The maximum tax collectible under this subsection may
847 not exceed 8.5 6 percent of the sales price of such aircraft. No
848 Florida tax may be imposed on the sale of such aircraft if the
849 state in which the aircraft will be domiciled does not allow
850 Florida sales or use tax to be credited against its sales or use
851 tax. Furthermore, no tax may be imposed on the sale of such
852 aircraft if the state in which the aircraft will be domiciled
853 has enacted a sales and use tax exemption for flyable aircraft
854 or if the aircraft will be domiciled outside the United States.
855 Section 10. Subsections (9), (10), and (11) of section
856 212.12, Florida Statutes, are amended to read:
857 212.12 Dealer’s credit for collecting tax; penalties for
858 noncompliance; powers of Department of Revenue in dealing with
859 delinquents; brackets applicable to taxable transactions;
860 records required.—
861 (9) Taxes imposed by this chapter upon the privilege of the
862 use, consumption, storage for consumption, or sale of tangible
863 personal property, admissions, license fees, rentals,
864 communication services, and upon the sale or use of services as
865 herein taxed shall be collected upon the basis of an addition of
866 the tax imposed by this chapter to the total price of such
867 admissions, license fees, rentals, communication or other
868 services, or sale price of such article or articles that are
869 purchased, sold, or leased at any one time by or to a customer
870 or buyer; the dealer, or person charged herein, is required to
871 pay a privilege tax in the amount of the tax imposed by this
872 chapter on the total of his or her gross sales of tangible
873 personal property, admissions, license fees, rentals, and
874 communication services or to collect a tax upon the sale or use
875 of services, and such person or dealer shall add the tax imposed
876 by this chapter to the price, license fee, rental, or
877 admissions, and communication or other services and collect the
878 total sum from the purchaser, admittee, licensee, lessee, or
879 consumer. The department shall make available in an electronic
880 format or otherwise the tax amounts and the following brackets
881 applicable to all transactions taxable at the rate of 8.5 6
882 percent:
883 (a) On single sales of less than 10 cents, no tax shall be
884 added.
885 (b) On single sales in amounts from 10 cents to 11 16
886 cents, both inclusive, 1 cent shall be added for taxes.
887 (c) On sales in amounts from 12 17 cents to 23 33 cents,
888 both inclusive, 2 cents shall be added for taxes.
889 (d) On sales in amounts from 24 34 cents to 35 50 cents,
890 both inclusive, 3 cents shall be added for taxes.
891 (e) On sales in amounts from 36 51 cents to 47 66 cents,
892 both inclusive, 4 cents shall be added for taxes.
893 (f) On sales in amounts from 48 67 cents to 59 83 cents,
894 both inclusive, 5 cents shall be added for taxes.
895 (g) On sales in amounts from 60 84 cents to 71 cents $1,
896 both inclusive, 6 cents shall be added for taxes.
897 (h) On sales in amounts from 72 cents to 83 cents, both
898 inclusive, 7 cents shall be added for taxes.
899 (i) On sales in amounts from 84 cents to $1, both
900 inclusive, 8 cents shall be added for taxes.
901 (j)(h) On sales in amounts of more than $1, 8.5 6 percent
902 shall be charged upon each dollar of price, plus the appropriate
903 bracket charge upon any fractional part of a dollar.
904 (10) In counties which have adopted a discretionary sales
905 surtax at the rate of 1 percent, the department shall make
906 available in an electronic format or otherwise the tax amounts
907 and the following brackets applicable to all taxable
908 transactions that would otherwise have been transactions taxable
909 at the rate of 8.5 6 percent:
910 (a) On single sales of less than 10 cents, no tax shall be
911 added.
912 (b) On single sales in amounts from 10 cents to 11 14
913 cents, both inclusive, 1 cent shall be added for taxes.
914 (c) On sales in amounts from 12 15 cents to 22 28 cents,
915 both inclusive, 2 cents shall be added for taxes.
916 (d) On sales in amounts from 23 29 cents to 33 42 cents,
917 both inclusive, 3 cents shall be added for taxes.
918 (e) On sales in amounts from 34 43 cents to 44 57 cents,
919 both inclusive, 4 cents shall be added for taxes.
920 (f) On sales in amounts from 45 58 cents to 55 71 cents,
921 both inclusive, 5 cents shall be added for taxes.
922 (g) On sales in amounts from 56 72 cents to 66 85 cents,
923 both inclusive, 6 cents shall be added for taxes.
924 (h) On sales in amounts from 67 86 cents to 77 cents $1,
925 both inclusive, 7 cents shall be added for taxes.
926 (i) On sales in amounts from 78 cents to 88 cents, both
927 inclusive, 8 cents shall be added for taxes.
928 (j) On sales in amounts from 89 cents to $1, both
929 inclusive, 9 cents shall be added for taxes.
930 (k)(i) On sales in amounts from $1 up to, and including,
931 the first $5,000 in price, 9.5 7 percent shall be charged upon
932 each dollar of price, plus the appropriate bracket charge upon
933 any fractional part of a dollar.
934 (l)(j) On sales in amounts of more than $5,000 in price,
935 9.5 7 percent shall be added upon the first $5,000 in price, and
936 8.5 6 percent shall be added upon each dollar of price in excess
937 of the first $5,000 in price, plus the bracket charges upon any
938 fractional part of a dollar as provided for in subsection (9).
939 (11) The department shall make available in an electronic
940 format or otherwise the tax amounts and brackets applicable to
941 all taxable transactions that occur in counties that have a
942 surtax at a rate other than 1 percent which transactions would
943 otherwise have been transactions taxable at the rate of 8.5 6
944 percent. Likewise, the department shall make available in an
945 electronic format or otherwise the tax amounts and brackets
946 applicable to transactions taxable at 9.5 7 percent pursuant to
947 s. 212.05(1)(e) and on transactions which would otherwise have
948 been so taxable in counties which have adopted a discretionary
949 sales surtax.
950 Section 11. Subsection (6) of section 212.20, Florida
951 Statutes, is amended to read:
952 212.20 Funds collected, disposition; additional powers of
953 department; operational expense; refund of taxes adjudicated
954 unconstitutionally collected.—
955 (6) Distribution of all proceeds under this chapter and s.
956 202.18(1)(b) and (2)(b) shall be as follows:
957 (a) Proceeds from the convention development taxes
958 authorized under s. 212.0305 shall be reallocated to the
959 Convention Development Tax Clearing Trust Fund.
960 (b) Proceeds from discretionary sales surtaxes imposed
961 pursuant to ss. 212.054 and 212.055 shall be reallocated to the
962 Discretionary Sales Surtax Clearing Trust Fund.
963 (c) Proceeds from the fees imposed under ss. 212.05(1)(h)3.
964 and 212.18(3) shall remain with the General Revenue Fund.
965 (d) Twenty-nine percent of the proceeds of all other taxes
966 and fees imposed pursuant to this chapter shall be reserved in
967 the General Revenue Fund exclusively as a replacement for funds
968 previously generated by the required local effort for all school
969 districts and shall be allocated for school district funding in
970 accordance with the formula provided in s. 1011.62(4).
971 (e)(d) The proceeds of all other taxes and fees imposed
972 pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
973 and (2)(b) shall be distributed as follows:
974 1. In any fiscal year, the greater of $500 million, minus
975 an amount equal to 4.6 percent of the proceeds of the taxes
976 collected pursuant to chapter 201, or 5.2 percent of all other
977 taxes and fees imposed pursuant to this chapter or remitted
978 pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
979 monthly installments into the General Revenue Fund.
980 2. After the distribution under subparagraph 1., 8.814
981 percent of the amount remitted by a sales tax dealer located
982 within a participating county pursuant to s. 218.61 shall be
983 transferred into the Local Government Half-cent Sales Tax
984 Clearing Trust Fund. Beginning July 1, 2003, the amount to be
985 transferred shall be reduced by 0.1 percent, and the department
986 shall distribute this amount to the Public Employees Relations
987 Commission Trust Fund less $5,000 each month, which shall be
988 added to the amount calculated in subparagraph 3. and
989 distributed accordingly.
990 3. After the distribution under subparagraphs 1. and 2.,
991 0.095 percent shall be transferred to the Local Government Half
992 cent Sales Tax Clearing Trust Fund and distributed pursuant to
993 s. 218.65.
994 4. After the distributions under subparagraphs 1., 2., and
995 3., 2.0440 percent of the available proceeds shall be
996 transferred monthly to the Revenue Sharing Trust Fund for
997 Counties pursuant to s. 218.215.
998 5. After the distributions under subparagraphs 1., 2., and
999 3., 1.3409 percent of the available proceeds shall be
1000 transferred monthly to the Revenue Sharing Trust Fund for
1001 Municipalities pursuant to s. 218.215. If the total revenue to
1002 be distributed pursuant to this subparagraph is at least as
1003 great as the amount due from the Revenue Sharing Trust Fund for
1004 Municipalities and the former Municipal Financial Assistance
1005 Trust Fund in state fiscal year 1999-2000, no municipality shall
1006 receive less than the amount due from the Revenue Sharing Trust
1007 Fund for Municipalities and the former Municipal Financial
1008 Assistance Trust Fund in state fiscal year 1999-2000. If the
1009 total proceeds to be distributed are less than the amount
1010 received in combination from the Revenue Sharing Trust Fund for
1011 Municipalities and the former Municipal Financial Assistance
1012 Trust Fund in state fiscal year 1999-2000, each municipality
1013 shall receive an amount proportionate to the amount it was due
1014 in state fiscal year 1999-2000.
1015 6. Of the remaining proceeds:
1016 a. In each fiscal year, the sum of $29,915,500 shall be
1017 divided into as many equal parts as there are counties in the
1018 state, and one part shall be distributed to each county. The
1019 distribution among the several counties must begin each fiscal
1020 year on or before January 5th and continue monthly for a total
1021 of 4 months. If a local or special law required that any moneys
1022 accruing to a county in fiscal year 1999-2000 under the then
1023 existing provisions of s. 550.135 be paid directly to the
1024 district school board, special district, or a municipal
1025 government, such payment must continue until the local or
1026 special law is amended or repealed. The state covenants with
1027 holders of bonds or other instruments of indebtedness issued by
1028 local governments, special districts, or district school boards
1029 before July 1, 2000, that it is not the intent of this
1030 subparagraph to adversely affect the rights of those holders or
1031 relieve local governments, special districts, or district school
1032 boards of the duty to meet their obligations as a result of
1033 previous pledges or assignments or trusts entered into which
1034 obligated funds received from the distribution to county
1035 governments under then-existing s. 550.135. This distribution
1036 specifically is in lieu of funds distributed under s. 550.135
1037 before July 1, 2000.
1038 b. The department shall distribute $166,667 monthly
1039 pursuant to s. 288.1162 to each applicant certified as a
1040 facility for a new or retained professional sports franchise
1041 pursuant to s. 288.1162. Up to $41,667 shall be distributed
1042 monthly by the department to each certified applicant as defined
1043 in s. 288.11621 for a facility for a spring training franchise.
1044 However, not more than $416,670 may be distributed monthly in
1045 the aggregate to all certified applicants for facilities for
1046 spring training franchises. Distributions begin 60 days after
1047 such certification and continue for not more than 30 years,
1048 except as otherwise provided in s. 288.11621. A certified
1049 applicant identified in this sub-subparagraph may not receive
1050 more in distributions than expended by the applicant for the
1051 public purposes provided for in s. 288.1162(5) or s.
1052 288.11621(3).
1053 c. Beginning 30 days after notice by the Office of Tourism,
1054 Trade, and Economic Development to the Department of Revenue
1055 that an applicant has been certified as the professional golf
1056 hall of fame pursuant to s. 288.1168 and is open to the public,
1057 $166,667 shall be distributed monthly, for up to 300 months, to
1058 the applicant.
1059 d. Beginning 30 days after notice by the Office of Tourism,
1060 Trade, and Economic Development to the Department of Revenue
1061 that the applicant has been certified as the International Game
1062 Fish Association World Center facility pursuant to s. 288.1169,
1063 and the facility is open to the public, $83,333 shall be
1064 distributed monthly, for up to 168 months, to the applicant.
1065 This distribution is subject to reduction pursuant to s.
1066 288.1169. A lump sum payment of $999,996 shall be made, after
1067 certification and before July 1, 2000.
1068 7. All other proceeds must remain in the General Revenue
1069 Fund.
1070 Section 12. Paragraph (a) of subsection (5) of section
1071 11.45, Florida Statutes, is amended to read:
1072 11.45 Definitions; duties; authorities; reports; rules.—
1073 (5) PETITION FOR AN AUDIT BY THE AUDITOR GENERAL.—
1074 (a) The Legislative Auditing Committee shall direct the
1075 Auditor General to make an audit of any municipality whenever
1076 petitioned to do so by at least 20 percent of the registered
1077 electors in the last general election of that municipality
1078 pursuant to this subsection. The supervisor of elections of the
1079 county in which the municipality is located shall certify
1080 whether or not the petition contains the signatures of at least
1081 20 percent of the registered electors of the municipality. After
1082 the completion of the audit, the Auditor General shall determine
1083 whether the municipality has the fiscal resources necessary to
1084 pay the cost of the audit. The municipality shall pay the cost
1085 of the audit within 90 days after the Auditor General’s
1086 determination that the municipality has the available resources.
1087 If the municipality fails to pay the cost of the audit, the
1088 Department of Revenue shall, upon certification of the Auditor
1089 General, withhold from that portion of the distribution pursuant
1090 to s. 212.20(6)(e)(d)5. which is distributable to such
1091 municipality, a sum sufficient to pay the cost of the audit and
1092 shall deposit that sum into the General Revenue Fund of the
1093 state.
1094 Section 13. Paragraph (b) of subsection (2) of section
1095 202.18, Florida Statutes, is amended to read:
1096 202.18 Allocation and disposition of tax proceeds.—The
1097 proceeds of the communications services taxes remitted under
1098 this chapter shall be treated as follows:
1099 (2) The proceeds of the taxes remitted under s.
1100 202.12(1)(b) shall be divided as follows:
1101 (b) Sixty-three percent of the remainder shall be allocated
1102 to the state and distributed pursuant to s. 212.20(6), except
1103 that the proceeds allocated pursuant to s. 212.20(6)(e)(d)2.
1104 shall be prorated to the participating counties in the same
1105 proportion as that month’s collection of the taxes and fees
1106 imposed pursuant to chapter 212 and paragraph (1)(b).
1107 Section 14. Subsection (3) of section 218.245, Florida
1108 Statutes, is amended to read:
1109 218.245 Revenue sharing; apportionment.—
1110 (3) Revenues attributed to the increase in distribution to
1111 the Revenue Sharing Trust Fund for Municipalities pursuant to s.
1112 212.20(6)(e)(d)5. from 1.0715 percent to 1.3409 percent provided
1113 in chapter 2003-402, Laws of Florida, shall be distributed to
1114 each eligible municipality and any unit of local government that
1115 is consolidated as provided by s. 9, Art. VIII of the State
1116 Constitution of 1885, as preserved by s. 6(e), Art. VIII, 1968
1117 revised constitution, as follows: each eligible local
1118 government’s allocation shall be based on the amount it received
1119 from the half-cent sales tax under s. 218.61 in the prior state
1120 fiscal year divided by the total receipts under s. 218.61 in the
1121 prior state fiscal year for all eligible local governments.
1122 However, for the purpose of calculating this distribution, the
1123 amount received from the half-cent sales tax under s. 218.61 in
1124 the prior state fiscal year by a unit of local government which
1125 is consolidated as provided by s. 9, Art. VIII of the State
1126 Constitution of 1885, as amended, and as preserved by s. 6(e),
1127 Art. VIII, of the Constitution as revised in 1968, shall be
1128 reduced by 50 percent for such local government and for the
1129 total receipts. For eligible municipalities that began
1130 participating in the allocation of half-cent sales tax under s.
1131 218.61 in the previous state fiscal year, their annual receipts
1132 shall be calculated by dividing their actual receipts by the
1133 number of months they participated, and the result multiplied by
1134 12.
1135 Section 15. Subsections (5), (6), and (7) of section
1136 218.65, Florida Statutes, are amended to read:
1137 218.65 Emergency distribution.—
1138 (5) At the beginning of each fiscal year, the Department of
1139 Revenue shall calculate a base allocation for each eligible
1140 county equal to the difference between the current per capita
1141 limitation times the county’s population, minus prior year
1142 ordinary distributions to the county pursuant to ss.
1143 212.20(6)(e)(d)2., 218.61, and 218.62. If moneys deposited into
1144 the Local Government Half-cent Sales Tax Clearing Trust Fund
1145 pursuant to s. 212.20(6)(e)(d)3., excluding moneys appropriated
1146 for supplemental distributions pursuant to subsection (8), for
1147 the current year are less than or equal to the sum of the base
1148 allocations, each eligible county shall receive a share of the
1149 appropriated amount proportional to its base allocation. If the
1150 deposited amount exceeds the sum of the base allocations, each
1151 county shall receive its base allocation, and the excess
1152 appropriated amount, less any amounts distributed under
1153 subsection (6), shall be distributed equally on a per capita
1154 basis among the eligible counties.
1155 (6) If moneys deposited in the Local Government Half-cent
1156 Sales Tax Clearing Trust Fund pursuant to s. 212.20(6)(e)(d)3.
1157 exceed the amount necessary to provide the base allocation to
1158 each eligible county, the moneys in the trust fund may be used
1159 to provide a transitional distribution, as specified in this
1160 subsection, to certain counties whose population has increased.
1161 The transitional distribution shall be made available to each
1162 county that qualified for a distribution under subsection (2) in
1163 the prior year but does not, because of the requirements of
1164 paragraph (2)(a), qualify for a distribution in the current
1165 year. Beginning on July 1 of the year following the year in
1166 which the county no longer qualifies for a distribution under
1167 subsection (2), the county shall receive two-thirds of the
1168 amount received in the prior year, and beginning July 1 of the
1169 second year following the year in which the county no longer
1170 qualifies for a distribution under subsection (2), the county
1171 shall receive one-third of the amount it received in the last
1172 year it qualified for the distribution under subsection (2). If
1173 insufficient moneys are available in the Local Government Half
1174 cent Sales Tax Clearing Trust Fund to fully provide such a
1175 transitional distribution to each county that meets the
1176 eligibility criteria in this section, each eligible county shall
1177 receive a share of the available moneys proportional to the
1178 amount it would have received had moneys been sufficient to
1179 fully provide such a transitional distribution to each eligible
1180 county.
1181 (7) There is hereby annually appropriated from the Local
1182 Government Half-cent Sales Tax Clearing Trust Fund the
1183 distribution provided in s. 212.20(6)(e)(d)3. to be used for
1184 emergency and supplemental distributions pursuant to this
1185 section.
1186 Section 16. Subsection (3) of section 288.11621, Florida
1187 Statutes, is amended to read:
1188 288.11621 Spring training baseball franchises.—
1189 (3) USE OF FUNDS.—
1190 (a) A certified applicant may use funds provided under s.
1191 212.20(6)(e)(d)6.b. only to:
1192 1. Serve the public purpose of acquiring, constructing,
1193 reconstructing, or renovating a facility for a spring training
1194 franchise.
1195 2. Pay or pledge for the payment of debt service on, or to
1196 fund debt service reserve funds, arbitrage rebate obligations,
1197 or other amounts payable with respect thereto, bonds issued for
1198 the acquisition, construction, reconstruction, or renovation of
1199 such facility, or for the reimbursement of such costs or the
1200 refinancing of bonds issued for such purposes.
1201 3. Assist in the relocation of a spring training franchise
1202 from one unit of local government to another only if the
1203 governing board of the current host local government by a
1204 majority vote agrees to relocation.
1205 (b) State funds awarded to a certified applicant for a
1206 facility for a spring training franchise may not be used to
1207 subsidize facilities that are privately owned, maintained, and
1208 used only by a spring training franchise.
1209 (c) The Department of Revenue may not distribute funds to
1210 an applicant certified on or after July 1, 2010, until it
1211 receives notice from the office that the certified applicant has
1212 encumbered funds under subparagraph (a)2.
1213 (d)1. All certified applicants must place unexpended state
1214 funds received pursuant to s. 212.20(6)(e)(d)6.b. in a trust
1215 fund or separate account for use only as authorized in this
1216 section.
1217 2. A certified applicant may request that the Department of
1218 Revenue suspend further distributions of state funds made
1219 available under s. 212.20(6)(e)(d)6.b. for 12 months after
1220 expiration of an existing agreement with a spring training
1221 franchise to provide the certified applicant with an opportunity
1222 to enter into a new agreement with a spring training franchise,
1223 at which time the distributions shall resume.
1224 3. The expenditure of state funds distributed to an
1225 applicant certified before July 1, 2010, must begin within 48
1226 months after the initial receipt of the state funds. In
1227 addition, the construction of, or capital improvements to, a
1228 spring training facility must be completed within 24 months
1229 after the project’s commencement.
1230 Section 17. Subsection (6) of section 288.1169, Florida
1231 Statutes, is amended to read:
1232 288.1169 International Game Fish Association World Center
1233 facility.—
1234 (6) The Department of Commerce must recertify every 10
1235 years that the facility is open, that the International Game
1236 Fish Association World Center continues to be the only
1237 international administrative headquarters, fishing museum, and
1238 Hall of Fame in the United States recognized by the
1239 International Game Fish Association, and that the project is
1240 meeting the minimum projections for attendance or sales tax
1241 revenues as required at the time of original certification. If
1242 the facility is not recertified during this 10-year review as
1243 meeting the minimum projections, then funding shall be abated
1244 until certification criteria are met. If the project fails to
1245 generate $1 million of annual revenues pursuant to paragraph
1246 (2)(e), the distribution of revenues pursuant to s. 212.20(6)(e)
1247 (d)6.d. shall be reduced to an amount equal to $83,333
1248 multiplied by a fraction, the numerator of which is the actual
1249 revenues generated and the denominator of which is $1 million.
1250 Such reduction remains in effect until revenues generated by the
1251 project in a 12-month period equal or exceed $1 million.
1252 Section 18. Effective November 1, 2012, subsection (4) of
1253 section 1011.62, Florida Statutes, is amended to read:
1254 1011.62 Funds for operation of schools.—If the annual
1255 allocation from the Florida Education Finance Program to each
1256 district for operation of schools is not determined in the
1257 annual appropriations act or the substantive bill implementing
1258 the annual appropriations act, it shall be determined as
1259 follows:
1260 (4) COMPUTATION FOR ALLOCATING SPECIFIED EDUCATION SALES
1261 TAX PROCEEDS OF DISTRICT REQUIRED LOCAL EFFORT.—The Legislature
1262 shall prescribe the aggregate amount of revenue from property
1263 taxes that would otherwise be required local effort for all
1264 school districts collectively if proceeds of the specified
1265 education sales tax were not available as an item in the General
1266 Appropriations Act for each fiscal year. The amount that shall
1267 be appropriated to each district shall be provided provide
1268 annually from funds reserved in the General Revenue Fund under
1269 s. 212.20(6)(d), and shall replace revenue that would otherwise
1270 have to be raised by local property taxes, toward the cost of
1271 the Florida Education Finance Program for kindergarten through
1272 grade 12 programs using the following calculations shall be
1273 calculated as follows:
1274 (a) Estimated taxable value calculations.—
1275 1.a. Not later than 2 working days prior to July 19, the
1276 Department of Revenue shall certify to the Commissioner of
1277 Education its most recent estimate of the taxable value for
1278 school purposes in each school district and the total for all
1279 school districts in the state for the current calendar year
1280 based on the latest available data obtained from the local
1281 property appraisers. The value certified shall be the taxable
1282 value for school purposes for that year, and no further
1283 adjustments shall be made, except those made pursuant to
1284 paragraphs (c) and (d), or an assessment roll change required by
1285 final judicial decisions as specified in paragraph (12)(b). Not
1286 later than July 19, the Commissioner of Education shall compute
1287 a millage rate, rounded to the next highest one one-thousandth
1288 of a mill, which, if when applied to 96 percent of the estimated
1289 state total taxable value for school purposes, would generate
1290 the prescribed aggregate amount of revenue from property taxes
1291 that would otherwise be required local effort for that year for
1292 all districts if proceeds of the specified education sales tax
1293 were not available. The Commissioner of Education shall certify
1294 to each district school board the millage rate, computed as
1295 prescribed in this subparagraph, as the minimum millage rate
1296 necessary to provide the district required local effort for that
1297 year.
1298 b. The General Appropriations Act shall direct the
1299 computation of the statewide adjusted aggregate amount for
1300 required local effort for all school districts collectively from
1301 ad valorem taxes to ensure that no school district’s allocation
1302 revenue from proceeds of the specified education sales tax
1303 required local effort millage will produce more than 90 percent
1304 of the district’s total Florida Education Finance Program
1305 calculation as calculated and adopted by the Legislature, and
1306 the estimated adjustment of the required local effort millage
1307 rate of each district that would produce produces more than 90
1308 percent of its total Florida Education Finance Program
1309 entitlement to a level that would be required to will produce
1310 only 90 percent of its total Florida Education Finance Program
1311 entitlement in the July calculation if proceeds of the specified
1312 education sales tax were not available.
1313 2. On the same date as the certification in sub
1314 subparagraph 1.a., the Department of Revenue shall certify to
1315 the Commissioner of Education for each district:
1316 a. Each year for which the property appraiser has certified
1317 the taxable value pursuant to s. 193.122(2) or (3), if
1318 applicable, since the prior certification under sub-subparagraph
1319 1.a.
1320 b. For each year identified in sub-subparagraph a., the
1321 taxable value certified by the appraiser pursuant to s.
1322 193.122(2) or (3), if applicable, since the prior certification
1323 under sub-subparagraph 1.a. This is the certification that
1324 reflects all final administrative actions of the value
1325 adjustment board.
1326 (b) Equalization of proceeds from the specified education
1327 sales tax required local effort.—
1328 1. The Department of Revenue shall include with its
1329 certifications provided pursuant to paragraph (a) its most
1330 recent determination of the assessment level of the prior year’s
1331 assessment roll for each county and for the state as a whole.
1332 2. The Commissioner of Education shall adjust the estimated
1333 required local effort millage that would otherwise be required
1334 of each district for the current year if proceeds from the
1335 specified education sales tax were not available, computed
1336 pursuant to paragraph (a), as follows:
1337 a. The equalization factor for the prior year’s assessment
1338 roll of each district shall be multiplied by 96 percent of the
1339 taxable value for school purposes shown on that roll and by the
1340 prior year’s estimate of required local-effort millage under
1341 this subsection, exclusive of any equalization adjustment made
1342 pursuant to this paragraph. The dollar amount so computed shall
1343 be the additional amount required from the proceeds of the
1344 specified education sales tax required local effort for
1345 equalization for the current year.
1346 b. Such equalization factor shall be computed as the
1347 quotient of the prior year’s assessment level of the state as a
1348 whole divided by the prior year’s assessment level of the
1349 county, from which quotient shall be subtracted 1.
1350 c. The dollar amount of additional proceeds required from
1351 the specified education sales tax local effort for equalization
1352 for each district shall be converted to an estimated a millage
1353 rate that would otherwise be required if proceeds from the
1354 specified education sales tax were not available, based on 96
1355 percent of the current year’s taxable value for that district,
1356 and added to the estimated required local effort millage
1357 determined pursuant to paragraph (a) that would otherwise be
1358 required if proceeds from the specified education sales tax were
1359 not available.
1360 3. Notwithstanding the limitations imposed pursuant to s.
1361 1011.71(1), The total estimated required local-effort millage,
1362 including additional proceeds required local effort for
1363 equalization, shall be an amount not to exceed 10 minus the
1364 maximum millage allowed as nonvoted discretionary millage,
1365 exclusive of millage authorized pursuant to s. 1011.71(2).
1366 Nothing herein shall be construed to allow a millage in excess
1367 of that authorized in s. 9, Art. VII of the State Constitution.
1368 4. For the purposes of this chapter, the term “assessment
1369 level” means the value-weighted mean assessment ratio for the
1370 county or state as a whole, as determined pursuant to s.
1371 195.096, or as subsequently adjusted. However, for those parcels
1372 studied pursuant to s. 195.096(3)(a)1. which are receiving the
1373 assessment limitation set forth in s. 193.155, and for which the
1374 assessed value is less than the just value, the department shall
1375 use the assessed value in the numerator and the denominator of
1376 such assessment ratio. In the event a court has adjudicated that
1377 the department failed to establish an accurate estimate of an
1378 assessment level of a county and recomputation resulting in an
1379 accurate estimate based upon the evidence before the court was
1380 not possible, that county shall be presumed to have an
1381 assessment level equal to that of the state as a whole.
1382 5. If, in the prior year, taxes were levied against an
1383 interim assessment roll pursuant to s. 193.1145, the assessment
1384 level and prior year’s nonexempt assessed valuation used for the
1385 purposes of this paragraph shall be those of the interim
1386 assessment roll.
1387 (c) Exclusion.—
1388 1. In those instances in which:
1389 a. There is litigation either attacking the authority of
1390 the property appraiser to include certain property on the tax
1391 assessment roll as taxable property or contesting the assessed
1392 value of certain property on the tax assessment roll, and
1393 b. The assessed value of the property in contest involves
1394 more than 6 percent of the total nonexempt assessment roll, the
1395 plaintiff shall provide to the district school board of the
1396 county in which the property is located and to the Department of
1397 Education a certified copy of the petition and receipt for the
1398 good faith payment at the time they are filed with the court.
1399 2. For purposes of computing the amount of revenue from
1400 property taxes that would otherwise be required if proceeds from
1401 the specified education sales tax were not available local
1402 effort for each district affected by such petition, the
1403 Department of Education shall exclude from the district’s total
1404 nonexempt assessment roll the assessed value of the property in
1405 contest and shall add an appropriate the amount for allocation
1406 to the district from the proceeds of the specified education
1407 sales tax of the good faith payment to the district’s required
1408 local effort.
1409 (d) Recomputation.—Following final adjudication of any
1410 litigation on the basis of which an adjustment in taxable value
1411 was made pursuant to paragraph (c), the department shall
1412 recompute the amount of revenue from property taxes that would
1413 otherwise have been required from local effort for each district
1414 for each year affected by such adjustments, utilizing taxable
1415 values approved by the court, and shall adjust subsequent
1416 allocations from the proceeds of the specified education sales
1417 tax to such districts accordingly.
1418 (e) Prior period funding adjustment millage.—
1419 1. There shall be an additional millage to be known as the
1420 Prior Period Funding Adjustment Millage levied by a school
1421 district if the prior period unrealized required local effort
1422 funds are greater than zero. The Commissioner of Education shall
1423 calculate the amount of the prior period unrealized required
1424 local effort funds as specified in subparagraph 2. and the
1425 millage required to generate that amount as specified in this
1426 subparagraph. The Prior Period Funding Adjustment Millage shall
1427 be the quotient of the prior period unrealized required local
1428 effort funds divided by the current year taxable value certified
1429 to the Commissioner of Education pursuant to sub-subparagraph
1430 (a)1.a. This levy shall be in addition to the required local
1431 effort millage certified pursuant to this subsection. Such
1432 millage shall not affect the calculation of the current year’s
1433 required local effort, and the funds generated by such levy
1434 shall not be included in the district’s Florida Education
1435 Finance Program allocation for that fiscal year. For purposes of
1436 the millage to be included on the Notice of Proposed Taxes, the
1437 Commissioner of Education shall adjust the required local effort
1438 millage computed pursuant to paragraph (a) as adjusted by
1439 paragraph (b) for the current year for any district that levies
1440 a Prior Period Funding Adjustment Millage to include all Prior
1441 Period Funding Adjustment Millage. For the purpose of this
1442 paragraph, there shall be a Prior Period Funding Adjustment
1443 Millage levied for each year certified by the Department of
1444 Revenue pursuant to sub-subparagraph (a)2.a. since the previous
1445 year certification and for which the calculation in sub
1446 subparagraph 2.b. is greater than zero.
1447 2.a. As used in this subparagraph, the term:
1448 (I) “Prior year” means a year certified under sub
1449 subparagraph (a)2.a.
1450 (II) “Preliminary taxable value” means:
1451 (A) If the prior year is the 2009-2010 fiscal year or
1452 later, the taxable value certified to the Commissioner of
1453 Education pursuant to sub-subparagraph (a)1.a.
1454 (B) If the prior year is the 2008-2009 fiscal year or
1455 earlier, the taxable value certified pursuant to the final
1456 calculation as specified in former paragraph (b) as that
1457 paragraph existed in the prior year.
1458 (III) “Final taxable value” means the district’s taxable
1459 value as certified by the property appraiser pursuant to s.
1460 193.122(2) or (3), if applicable. This is the certification that
1461 reflects all final administrative actions of the value
1462 adjustment board.
1463 b. For purposes of this subsection and with respect to each
1464 year certified pursuant to sub-subparagraph (a)2.a., if the
1465 district’s prior year preliminary taxable value is greater than
1466 the district’s prior year final taxable value, the prior period
1467 unrealized required local effort funds are the difference
1468 between the district’s prior year preliminary taxable value and
1469 the district’s prior year final taxable value, multiplied by the
1470 prior year district required local effort millage. If the
1471 district’s prior year preliminary taxable value is less than the
1472 district’s prior year final taxable value, the prior period
1473 unrealized required local effort funds are zero.
1474 Section 19. Effective November 1, 2012, subsection (1) of
1475 section 1011.71, Florida Statutes, is amended to read:
1476 1011.71 District school tax.—
1477 (1) If the district school tax is not provided in the
1478 General Appropriations Act or the substantive bill implementing
1479 the General Appropriations Act, each district school board
1480 desiring to participate in the state allocation of funds for
1481 current operation as prescribed by s. 1011.62(12) shall levy on
1482 the taxable value for school purposes of the district, exclusive
1483 of millage voted under the provisions of s. 9(b) or s. 12, Art.
1484 VII of the State Constitution, a millage rate not to exceed the
1485 amount certified by the commissioner as the minimum millage rate
1486 necessary to provide the district required local effort for the
1487 current year, pursuant to s. 1011.62(4)(a)1. In addition to the
1488 required local effort millage levy, Each district school board
1489 may levy a nonvoted current operating discretionary millage. The
1490 Legislature shall prescribe annually in the appropriations act
1491 the maximum amount of millage a district may levy.
1492 Section 20. Effective November 1, 2012, section 218.67,
1493 Florida Statutes, is amended to read:
1494 218.67 Distribution for fiscally constrained counties.—
1495 (1) Each county that is entirely within a rural area of
1496 critical economic concern as designated by the Governor pursuant
1497 to s. 288.0656 or each county for which the value of a mill will
1498 raise no more than $5 million in revenue, based on the taxable
1499 value certified pursuant to s. 1011.62(4)(a)1.a., from the
1500 previous July 1, shall be considered a fiscally constrained
1501 county.
1502 (2) Each fiscally constrained county government that
1503 participates in the local government half-cent sales tax shall
1504 be eligible to receive an additional distribution from the Local
1505 Government Half-cent Sales Tax Clearing Trust Fund, as provided
1506 in s. 202.18(2)(c)1., in addition to its regular monthly
1507 distribution provided under this part and any emergency or
1508 supplemental distribution under s. 218.65.
1509 (3) The amount to be distributed to each fiscally
1510 constrained county shall be determined by the Department of
1511 Revenue at the beginning of the fiscal year, using the prior
1512 fiscal year’s July 1 taxable value certified pursuant to s.
1513 1011.62(4)(a)1.a., tax data, population as defined in s. 218.21,
1514 and millage rate levied for the prior fiscal year. The amount
1515 distributed shall be allocated based upon the following factors:
1516 (a) The relative revenue-raising-capacity factor shall be
1517 the ability of the eligible county to generate ad valorem
1518 revenues from 1 mill of taxation on a per capita basis. A county
1519 that raises no more than $25 per capita from 1 mill shall be
1520 assigned a value of 1; a county that raises more than $25 but no
1521 more than $30 per capita from 1 mill shall be assigned a value
1522 of 0.75; and a county that raises more than $30 but no more than
1523 $50 per capita from 1 mill shall be assigned a value of 0.5. No
1524 value shall be assigned to counties that raise more than $50 per
1525 capita from 1 mill of ad valorem taxation.
1526 (b) The local-effort factor shall be a measure of the
1527 relative level of property tax revenues that would otherwise
1528 have been required local effort of the eligible county if
1529 proceeds from the specified education sales tax were not
1530 available as indicated by the estimated millage rate levied for
1531 the prior fiscal year. The local-effort factor shall be the most
1532 recently adopted countywide operating millage rate plus an
1533 estimated amount of millage that would have been required if
1534 proceeds from the specified education sales tax were not
1535 available for each eligible county multiplied by 0.1.
1536 (c) Each eligible county’s proportional allocation of the
1537 total amount available to be distributed to all of the eligible
1538 counties shall be in the same proportion as the sum of the
1539 county’s two factors is to the sum of the two factors for all
1540 eligible counties. The counties that are eligible to receive an
1541 allocation under this subsection and the amount available to be
1542 distributed to such counties shall not include counties
1543 participating in the phaseout period under subsection (4) or the
1544 amounts they remain eligible to receive during the phaseout.
1545 (4) For those counties that no longer qualify under the
1546 requirements of subsection (1) after the effective date of this
1547 act, there shall be a 2-year phaseout period. Beginning on July
1548 1 of the year following the year in which the value of a mill
1549 for that county exceeds $5 million in revenue, the county shall
1550 receive two-thirds of the amount received in the prior year, and
1551 beginning on July 1 of the second year following the year in
1552 which the value of a mill for that county exceeds $5 million in
1553 revenue, the county shall receive one-third of the amount
1554 received in the last year that the county qualified as a
1555 fiscally constrained county. Following the 2-year phaseout
1556 period, the county shall no longer be eligible to receive any
1557 distributions under this section unless the county can be
1558 considered a fiscally constrained county as provided in
1559 subsection (1).
1560 (5) The revenues received under this section may be used by
1561 a county for any public purpose, except that such revenues may
1562 not be used to pay debt service on bonds, notes, certificates of
1563 participation, or any other forms of indebtedness.
1564 Section 21. Effective November 1, 2012, paragraph (a) of
1565 subsection (9) of section 1002.32, Florida Statutes, is amended
1566 to read:
1567 1002.32 Developmental research (laboratory) schools.—
1568 (9) FUNDING.—Funding for a lab school, including a charter
1569 lab school, shall be provided as follows:
1570 (a) Each lab school shall be allocated its proportional
1571 share of operating funds from the Florida Education Finance
1572 Program as provided in s. 1011.62 based on the county in which
1573 the lab school is located and the General Appropriations Act.
1574 The nonvoted ad valorem millage that would otherwise be required
1575 for lab schools shall be allocated from state funds. The
1576 required local effort funds calculated pursuant to s. 1011.62
1577 shall be allocated from state funds to the schools as a part of
1578 the allocation of operating funds pursuant to s. 1011.62. Each
1579 eligible lab school in operation as of September 1, 2002, shall
1580 also receive a proportional share of the sparsity supplement as
1581 calculated pursuant to s. 1011.62. In addition, each lab school
1582 shall receive its proportional share of all categorical funds,
1583 with the exception of s. 1011.68, and new categorical funds
1584 enacted after July 1, 1994, for the purpose of elementary or
1585 secondary academic program enhancement. The sum of funds
1586 available as provided in this paragraph shall be included
1587 annually in the Florida Education Finance Program and
1588 appropriate categorical programs funded in the General
1589 Appropriations Act.
1590 Section 22. Effective November 1, 2012, section 1011.02,
1591 Florida Statutes, is amended to read:
1592 1011.02 District school boards to adopt tentative budget.—
1593 (1) On or before the date prescribed in rules of the State
1594 Board of Education, each district school board shall receive and
1595 examine the tentative budget submitted by the district school
1596 superintendent, and shall require such changes to be made, in
1597 keeping with the purposes of the school code, as may be to the
1598 best interest of the school program in the district.
1599 (2) The district school board shall determine, within
1600 prescribed limits, the reserves to be allotted for
1601 contingencies, and the cash balance to be carried forward at the
1602 end of the year. If the district school board shall require any
1603 changes to be made in receipts, in the reserves for
1604 contingencies, or in the cash balance to be carried forward at
1605 the end of the year, it shall also require necessary changes to
1606 be made in the appropriations for expenditures so that the
1607 budget, as changed, will not contain appropriations for
1608 expenditures and reserves in excess of, or less than, estimated
1609 receipts and balances.
1610 (3) The proposed budget shall include the anticipated an
1611 amount of proceeds from the specified education sales tax that
1612 the district school board expects to receive for local required
1613 effort for current operation, in accordance with the
1614 requirements of s. 1011.62(4).
1615 (4) When a tentative budget has been prepared in accordance
1616 with rules of the State Board of Education, the proposed
1617 expenditures, plus transfers, and balances shall not exceed the
1618 estimated income, transfers, and balances. The budget and each
1619 of the parts thereof shall balance.
1620 (5) The district school board shall adopt a tentative
1621 budget.
1622 Section 23. Effective November 1, 2012, paragraph (c) of
1623 subsection (3) of section 200.065, Florida Statutes, is amended
1624 to read:
1625 200.065 Method of fixing millage.—
1626 (3) The advertisement shall be no less than one-quarter
1627 page in size of a standard size or a tabloid size newspaper, and
1628 the headline in the advertisement shall be in a type no smaller
1629 than 18 point. The advertisement shall not be placed in that
1630 portion of the newspaper where legal notices and classified
1631 advertisements appear. The advertisement shall be published in a
1632 newspaper of general paid circulation in the county or in a
1633 geographically limited insert of such newspaper. The geographic
1634 boundaries in which such insert is circulated shall include the
1635 geographic boundaries of the taxing authority. It is the
1636 legislative intent that, whenever possible, the advertisement
1637 appear in a newspaper that is published at least 5 days a week
1638 unless the only newspaper in the county is published less than 5
1639 days a week, or that the advertisement appear in a
1640 geographically limited insert of such newspaper which insert is
1641 published throughout the taxing authority’s jurisdiction at
1642 least twice each week. It is further the legislative intent that
1643 the newspaper selected be one of general interest and readership
1644 in the community and not one of limited subject matter, pursuant
1645 to chapter 50.
1646 (c) For school districts which have proposed a millage rate
1647 in excess of 100 percent of the rolled-back rate computed
1648 pursuant to subsection (1) and which propose to levy nonvoted
1649 millage in excess of the minimum amount required pursuant to s.
1650 1011.60(6), the advertisement shall be in the following form:
1651 NOTICE OF PROPOSED TAX INCREASE
1652 The ...(name of school district)... will soon consider a
1653 measure to increase its property tax levy.
1654 Last year’s property tax levy:
1655 A. Initially proposed tax levy $XX,XXX,XXX
1656 B. Less tax reductions due to Value Adjustment Board and
1657 other assessment changes ($XX,XXX,XXX)
1658 C. Actual property tax levy $XX,XXX,XXX
1659 This year’s proposed tax levy $XX,XXX,XXX
1660 A portion of the tax levy is required under state law in
1661 order for the school board to receive $...(amount A)... in state
1662 education grants. The required portion has ...(increased or
1663 decreased)... by ...(amount B)... percent and represents
1664 approximately ...(amount C)... of the total proposed taxes.
1665 The remainder of the taxes is proposed solely at the
1666 discretion of the school board.
1667 All concerned citizens are invited to a public hearing on
1668 the tax increase to be held on ...(date and time)... at
1669 ...(meeting place)....
1670 A DECISION on the proposed tax increase and the budget will
1671 be made at this hearing.
1672
1673 1. AMOUNT A shall be an estimate, provided by the
1674 Department of Education, of the amount to be received in the
1675 current fiscal year by the district from state appropriations
1676 for the Florida Education Finance Program.
1677 2. AMOUNT B shall be the percent increase over the rolled
1678 back rate necessary to levy only the required local effort in
1679 the current fiscal year, computed as though in the preceding
1680 fiscal year only the required local effort was levied.
1681 3. AMOUNT C shall be the quotient of required local-effort
1682 millage divided by the total proposed nonvoted millage, rounded
1683 to the nearest tenth and stated in words; however, the stated
1684 amount shall not exceed nine-tenths.
1685 Section 24. Except as otherwise expressly provided in this
1686 act, and except for this section, which shall take effect upon
1687 this act becoming a law, this act shall take effect January 1,
1688 2012.