Florida Senate - 2012 CS for SB 698
By the Committee on Community Affairs; and Senators Wise and
Gibson
578-01847-12 2012698c1
1 A bill to be entitled
2 An act relating to public retirement plans; amending
3 ss. 185.03 and 185.08, F.S.; specifying applicability
4 of ch. 185, F.S., to certain consolidated governments;
5 providing that a consolidated government that has
6 entered into an interlocal agreement to provide police
7 protection services to a municipality within its
8 boundaries is eligible to receive the premium taxes
9 reported for the municipality under certain
10 circumstances; authorizing the municipality receiving
11 the police protection services to enact an ordinance
12 levying the tax as provided by law; providing an
13 effective date.
14
15 Be It Enacted by the Legislature of the State of Florida:
16
17 Section 1. Subsection (2) of section 185.03, Florida
18 Statutes, is amended to read:
19 185.03 Municipal police officers’ retirement trust funds;
20 creation; applicability of provisions; participation by public
21 safety officers.—For any municipality, chapter plan, local law
22 municipality, or local law plan under this chapter:
23 (2)(a) The provisions of This chapter applies shall apply
24 only to municipalities organized and established pursuant to the
25 laws of the state, and does said provisions shall not apply to
26 the unincorporated areas of any county or counties or nor shall
27 the provisions hereof apply to any governmental entity whose
28 police officers are eligible to participate in the Florida
29 Retirement System.
30 (b) With respect to the distribution of premium taxes, a
31 single consolidated government consisting of a former county and
32 one or more municipalities, consolidated pursuant to s. 3 or s.
33 6(e), Art. VIII of the State Constitution, is also eligible to
34 participate under this chapter. The consolidated government
35 shall notify the division when it has entered into an interlocal
36 agreement to provide police services to a municipality within
37 its boundaries. The municipality may enact an ordinance levying
38 the tax as provided in s. 185.08. Upon being provided copies of
39 the interlocal agreement and the municipal ordinance levying the
40 tax, the division may distribute any premium taxes reported for
41 the municipality to the consolidated government as long as the
42 interlocal agreement is in effect.
43 Section 2. Subsection (1) of section 185.08, Florida
44 Statutes, is amended to read:
45 185.08 State excise tax on casualty insurance premiums
46 authorized; procedure.—For any municipality, chapter plan, local
47 law municipality, or local law plan under this chapter:
48 (1)(a) Each incorporated municipality in this state
49 described and classified in s. 185.03, as well as each other
50 city or town of this state which on July 31, 1953, had a
51 lawfully established municipal police officers’ retirement trust
52 fund or city fund, by whatever name known, providing pension or
53 relief benefits to police officers as provided under this
54 chapter, may assess and impose on every insurance company,
55 corporation, or other insurer now engaged in or carrying on, or
56 who shall hereafter engage in or carry on, the business of
57 casualty insurance as shown by records of the Office of
58 Insurance Regulation of the Financial Services Commission, an
59 excise tax in addition to any lawful license or excise tax now
60 levied by each of the said municipalities, respectively,
61 amounting to .85 percent of the gross amount of receipts of
62 premiums from policyholders on all premiums collected on
63 casualty insurance policies covering property within the
64 corporate limits of such municipalities, respectively.
65 (b) With respect to the distribution of premium taxes, a
66 single consolidated government consisting of a former county and
67 one or more municipalities, consolidated pursuant to s. 3 or s.
68 6(e), Art. VIII of the State Constitution, is also eligible to
69 participate under this chapter. The consolidated government
70 shall notify the division when it has entered into an interlocal
71 agreement to provide police services to a municipality within
72 its boundaries. The municipality may enact an ordinance levying
73 the tax as provided in this section. Upon being provided copies
74 of the interlocal agreement and the municipal ordinance levying
75 the tax, the division may distribute any premium taxes reported
76 for the municipality to the consolidated government as long as
77 the interlocal agreement is in effect.
78 Section 3. This act shall take effect July 1, 2012.