Florida Senate - 2012 CS for SB 980
By the Committee on Education Pre-K - 12; and Senator Margolis
581-03377-12 2012980c1
1 A bill to be entitled
2 An act relating to discretionary sales surtaxes;
3 amending s. 212.055, F.S.; expanding the purposes for
4 which revenues from the school capital outlay surtax
5 may be used; making the use of surtax revenues for
6 specified additional purposes contingent upon certain
7 school board actions relating to the reduction of
8 certain property taxes during the time the surtax is
9 in effect; requiring approval of the electors in order
10 to use surtax revenues for the additional purposes
11 authorized by the act; providing an effective date.
12
13 Be It Enacted by the Legislature of the State of Florida:
14
15 Section 1. Subsection (6) of section 212.055, Florida
16 Statutes, is amended to read:
17 212.055 Discretionary sales surtaxes; legislative intent;
18 authorization and use of proceeds.—It is the legislative intent
19 that any authorization for imposition of a discretionary sales
20 surtax shall be published in the Florida Statutes as a
21 subsection of this section, irrespective of the duration of the
22 levy. Each enactment shall specify the types of counties
23 authorized to levy; the rate or rates which may be imposed; the
24 maximum length of time the surtax may be imposed, if any; the
25 procedure which must be followed to secure voter approval, if
26 required; the purpose for which the proceeds may be expended;
27 and such other requirements as the Legislature may provide.
28 Taxable transactions and administrative procedures shall be as
29 provided in s. 212.054.
30 (6) SCHOOL CAPITAL OUTLAY SURTAX.—
31 (a) The school board in each county may levy, pursuant to
32 resolution conditioned to take effect only upon approval by a
33 majority vote of the electors of the county voting in a
34 referendum, a discretionary sales surtax at a rate that may not
35 exceed 0.5 percent.
36 (b) The resolution shall include a statement that provides
37 a brief and general description of the new or existing school
38 capital outlay projects to be funded by the surtax. The
39 statement shall conform to the requirements of s. 101.161 and
40 shall be placed on the ballot by the governing body of the
41 county. The following question shall be placed on the ballot:
42 ....FOR THE ....CENTS TAX
43 ....AGAINST THE ....CENTS TAX
44 (c) The resolution providing for the imposition of the
45 surtax shall set forth a plan for use of the surtax proceeds for
46 fixed capital expenditures or fixed capital costs associated
47 with the construction, reconstruction, or improvement of school
48 facilities and campuses which have a useful life expectancy of 5
49 or more years, and any land acquisition, land improvement,
50 design, and engineering costs related thereto. Additionally, the
51 plan shall include the costs of retrofitting and providing for
52 technology implementation, including hardware and software, for
53 the various sites within the school district. Surtax revenues
54 may be used for the purpose of servicing bond indebtedness to
55 finance projects authorized by this subsection, and any interest
56 accrued thereto may be held in trust to finance such projects.
57 Neither the proceeds of the surtax nor any interest accrued
58 thereto shall be used for operational expenses.
59 (d) The resolution may also set forth a plan for using the
60 proceeds of the surtax to fund the expenses authorized under s.
61 1011.71(2). The plan may provide that the proceeds of the
62 surtax, including interest accrued on the revenues of the
63 surtax, shall be used for the expenses of maintaining,
64 renovating, or repairing existing school facilities or for
65 maintaining, securing, or upgrading capital technology equipment
66 and infrastructure for schools. However, in order to use the
67 surtax revenues for the purposes specified in this paragraph, a
68 school board shall covenant to decrease the capital local school
69 property tax levied pursuant to s. 1011.71(2) and to maintain
70 that tax at the reduced millage for as long as the surtax is in
71 effect.
72 (e)(d) Surtax revenues collected by the Department of
73 Revenue pursuant to this subsection shall be distributed to the
74 school board imposing the surtax in accordance with law.
75 Section 2. A school district that levies the surtax under
76 s. 212.055(6), Florida Statutes, before July 1, 2012, may not
77 use the surtax revenues for the additional purposes authorized
78 in this act unless the plan for such use is approved by a
79 majority vote of the electors of the county voting in a
80 referendum.
81 Section 3. This act shall take effect July 1, 2012.