Florida Senate - 2012                          SENATOR AMENDMENT
       Bill No. CS/CS/CS/HB 599, 1st Eng.
                                Barcode 742324                          
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Floor: WD            .                                
             03/09/2012 06:40 PM       .                                

       Senator Sachs moved the following:
    1         Senate Amendment (with title amendment)
    3         Between lines 41 and 42
    4  insert:
    5         Section 1. Paragraphs (a) and (b) of subsection (1),
    6  paragraph (a) of subsection (5), and subsection (7) of section
    7  336.025, Florida Statutes, are amended to read:
    8         336.025 County transportation system; levy of local option
    9  fuel tax on motor fuel and diesel fuel.—
   10         (1)(a) In addition to other taxes allowed by law, there may
   11  be levied as provided in ss. 206.41(1)(e) and 206.87(1)(c) a 1
   12  cent, 2-cent, 3-cent, 4-cent, 5-cent, or 6-cent local option
   13  fuel tax upon every gallon of motor fuel and diesel fuel sold in
   14  a county and taxed under the provisions of part I or part II of
   15  chapter 206.
   16         1. All impositions and rate changes of the tax shall be
   17  levied before October July 1 to be effective January 1 of the
   18  following year for a period not to exceed 30 years, and the
   19  applicable method of distribution shall be established pursuant
   20  to subsection (3) or subsection (4). However, levies of the tax
   21  which were in effect on July 1, 2002, and which expire on August
   22  31 of any year may be reimposed at the current authorized rate
   23  effective September 1 of the year of expiration. Upon
   24  expiration, the tax may be relevied provided that a
   25  redetermination of the method of distribution is made as
   26  provided in this section.
   27         2. County and municipal governments shall utilize moneys
   28  received pursuant to this paragraph only for transportation
   29  expenditures.
   30         3. Any tax levied pursuant to this paragraph may be
   31  extended on a majority vote of the governing body of the county.
   32  A redetermination of the method of distribution shall be
   33  established pursuant to subsection (3) or subsection (4), if,
   34  after July 1, 1986, the tax is extended or the tax rate changed,
   35  for the period of extension or for the additional tax.
   36         (b) In addition to other taxes allowed by law, there may be
   37  levied as provided in s. 206.41(1)(e) a 1-cent, 2-cent, 3-cent,
   38  4-cent, or 5-cent local option fuel tax upon every gallon of
   39  motor fuel sold in a county and taxed under the provisions of
   40  part I of chapter 206. The tax shall be levied by an ordinance
   41  adopted by a majority plus one vote of the membership of the
   42  governing body of the county or by referendum.
   43         1. All impositions and rate changes of the tax shall be
   44  levied before October July 1, to be effective January 1 of the
   45  following year. However, levies of the tax which were in effect
   46  on July 1, 2002, and which expire on August 31 of any year may
   47  be reimposed at the current authorized rate effective September
   48  1 of the year of expiration.
   49         2. The county may, prior to levy of the tax, establish by
   50  interlocal agreement with one or more municipalities located
   51  therein, representing a majority of the population of the
   52  incorporated area within the county, a distribution formula for
   53  dividing the entire proceeds of the tax among county government
   54  and all eligible municipalities within the county. If no
   55  interlocal agreement is adopted before the effective date of the
   56  tax, tax revenues shall be distributed pursuant to the
   57  provisions of subsection (4). If no interlocal agreement exists,
   58  a new interlocal agreement may be established prior to June 1 of
   59  any year pursuant to this subparagraph. However, any interlocal
   60  agreement agreed to under this subparagraph after the initial
   61  levy of the tax or change in the tax rate authorized in this
   62  section shall under no circumstances materially or adversely
   63  affect the rights of holders of outstanding bonds which are
   64  backed by taxes authorized by this paragraph, and the amounts
   65  distributed to the county government and each municipality shall
   66  not be reduced below the amount necessary for the payment of
   67  principal and interest and reserves for principal and interest
   68  as required under the covenants of any bond resolution
   69  outstanding on the date of establishment of the new interlocal
   70  agreement.
   71         3. County and municipal governments shall use moneys
   72  received pursuant to this paragraph for transportation
   73  expenditures needed to meet the requirements of the capital
   74  improvements element of an adopted comprehensive plan or for
   75  expenditures needed to meet immediate local transportation
   76  problems and for other transportation-related expenditures that
   77  are critical for building comprehensive roadway networks by
   78  local governments. For purposes of this paragraph, expenditures
   79  for the construction of new roads, the reconstruction or
   80  resurfacing of existing paved roads, or the paving of existing
   81  graded roads shall be deemed to increase capacity and such
   82  projects shall be included in the capital improvements element
   83  of an adopted comprehensive plan. Expenditures for purposes of
   84  this paragraph shall not include routine maintenance of roads.
   85         (5)(a) By October July 1 of each year, the county shall
   86  notify the Department of Revenue of the rate of the taxes levied
   87  pursuant to paragraphs (1)(a) and (b), and of its decision to
   88  rescind or change the rate of a tax, if applicable, and shall
   89  provide the department with a certified copy of the interlocal
   90  agreement established under subparagraph (1)(b)2. or
   91  subparagraph (3)(a)1. with distribution proportions established
   92  by such agreement or pursuant to subsection (4), if applicable.
   93  A decision to rescind a tax may shall not take effect on any
   94  date other than December 31 and requires shall require a minimum
   95  of 60 days’ notice to the Department of Revenue of such
   96  decision.
   97         (7) For the purposes of this section, “transportation
   98  expenditures” means expenditures by the local government from
   99  local or state shared revenue sources, excluding expenditures of
  100  bond proceeds, for the following programs:
  101         (a) Public transportation operations and maintenance.
  102         (b) Roadway and right-of-way maintenance and equipment and
  103  structures used primarily for the storage and maintenance of
  104  such equipment.
  105         (c) Roadway and right-of-way drainage.
  106         (d) Street lighting installation, operation, maintenance,
  107  and repair.
  108         (e) Traffic signs, traffic engineering, signalization, and
  109  pavement markings, installation, operation, maintenance, and
  110  repair.
  111         (f) Bridge maintenance and operation.
  112         (g) Debt service and current expenditures for
  113  transportation capital projects in the foregoing program areas,
  114  including construction or reconstruction of roads and sidewalks.
  116  ================= T I T L E  A M E N D M E N T ================
  117         And the title is amended as follows:
  118         Delete line 3
  119  and insert:
  120         programs; amending s. 336.025, F.S.; revising the date
  121         when impositions and rate changes of the local option
  122         fuel tax shall be levied; revising the definition of
  123         the term “transportation expenditures” for purposes of
  124         specified provisions that restrict the use of local
  125         option fuel tax funds by counties and municipalities;
  126         amending s. 341.301, F.S.; revising the