Florida Senate - 2012 COMMITTEE AMENDMENT
Bill No. SB 980
Barcode 769326
LEGISLATIVE ACTION
Senate . House
Comm: RCS .
02/14/2012 .
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The Committee on Education Pre-K - 12 (Bullard) recommended the
following:
1 Senate Amendment (with title amendment)
2
3 Delete everything after the enacting clause
4 and insert:
5 Section 1. Subsection (6) of section 212.055, Florida
6 Statutes, is amended to read:
7 212.055 Discretionary sales surtaxes; legislative intent;
8 authorization and use of proceeds.—It is the legislative intent
9 that any authorization for imposition of a discretionary sales
10 surtax shall be published in the Florida Statutes as a
11 subsection of this section, irrespective of the duration of the
12 levy. Each enactment shall specify the types of counties
13 authorized to levy; the rate or rates which may be imposed; the
14 maximum length of time the surtax may be imposed, if any; the
15 procedure which must be followed to secure voter approval, if
16 required; the purpose for which the proceeds may be expended;
17 and such other requirements as the Legislature may provide.
18 Taxable transactions and administrative procedures shall be as
19 provided in s. 212.054.
20 (6) SCHOOL CAPITAL OUTLAY SURTAX.—
21 (a) The school board in each county may levy, pursuant to
22 resolution conditioned to take effect only upon approval by a
23 majority vote of the electors of the county voting in a
24 referendum, a discretionary sales surtax at a rate that may not
25 exceed 0.5 percent.
26 (b) The resolution shall include a statement that provides
27 a brief and general description of the new or existing school
28 capital outlay projects to be funded by the surtax. The
29 statement shall conform to the requirements of s. 101.161 and
30 shall be placed on the ballot by the governing body of the
31 county. The following question shall be placed on the ballot:
32 ....FOR THE ....CENTS TAX
33 ....AGAINST THE ....CENTS TAX
34 (c) The resolution providing for the imposition of the
35 surtax shall set forth a plan for use of the surtax proceeds for
36 fixed capital expenditures or fixed capital costs associated
37 with the construction, reconstruction, or improvement of school
38 facilities and campuses which have a useful life expectancy of 5
39 or more years, and any land acquisition, land improvement,
40 design, and engineering costs related thereto. Additionally, the
41 plan shall include the costs of retrofitting and providing for
42 technology implementation, including hardware and software, for
43 the various sites within the school district. Surtax revenues
44 may be used for the purpose of servicing bond indebtedness to
45 finance projects authorized by this subsection, and any interest
46 accrued thereto may be held in trust to finance such projects.
47 Neither the proceeds of the surtax nor any interest accrued
48 thereto shall be used for operational expenses.
49 (d) The resolution may also set forth a plan for using the
50 proceeds of the surtax to fund the expenses authorized under s.
51 1011.71(2). The plan may provide that the proceeds of the
52 surtax, including interest accrued on the revenues of the
53 surtax, shall be used for the expenses of maintaining,
54 renovating, or repairing existing school facilities or for
55 maintaining, securing, or upgrading capital technology equipment
56 and infrastructure for schools. However, in order to use the
57 surtax revenues for the purposes specified in this paragraph, a
58 school board shall covenant to decrease the capital local school
59 property tax levied pursuant to s. 1011.71(2) and to maintain
60 that tax at the reduced millage for as long as the surtax is in
61 effect.
62 (e)(d) Surtax revenues collected by the Department of
63 Revenue pursuant to this subsection shall be distributed to the
64 school board imposing the surtax in accordance with law.
65 Section 2. A school district that levies the surtax under
66 s. 212.055(6), Florida Statutes, before July 1, 2012, may not
67 use the surtax revenues for the additional purposes authorized
68 in this act unless the plan for such use is approved by a
69 majority vote of the electors of the county voting in a
70 referendum.
71 Section 3. This act shall take effect July 1, 2012.
72
73 ================= T I T L E A M E N D M E N T ================
74 And the title is amended as follows:
75 Delete everything before the enacting clause
76 and insert:
77 A bill to be entitled
78 An act relating to discretionary sales surtaxes;
79 amending s. 212.055, F.S.; expanding the purposes for
80 which revenues from the school capital outlay surtax
81 may be used; making the use of surtax revenues for
82 specified additional purposes contingent upon certain
83 school board actions relating to the reduction of
84 certain property taxes during the time surtax is in
85 effect; requiring approval of the electors in order to
86 use the surtax revenues for the additional purposes
87 authorized by the act; providing an effective date.