Florida Senate - 2013 CS for SB 1052
By the Committee on Education; and Senator Montford
581-04824-13 20131052c1
1 A bill to be entitled
2 An act relating to discretionary sales surtaxes;
3 amending s. 212.055, F.S.; authorizing a county school
4 board to use the school surtax to purchase school
5 buses and other needs; providing an effective date.
6
7 Be It Enacted by the Legislature of the State of Florida:
8
9 Section 1. Subsection (6) of section 212.055, Florida
10 Statutes, is amended to read:
11 212.055 Discretionary sales surtaxes; legislative intent;
12 authorization and use of proceeds.—It is the legislative intent
13 that any authorization for imposition of a discretionary sales
14 surtax shall be published in the Florida Statutes as a
15 subsection of this section, irrespective of the duration of the
16 levy. Each enactment shall specify the types of counties
17 authorized to levy; the rate or rates which may be imposed; the
18 maximum length of time the surtax may be imposed, if any; the
19 procedure which must be followed to secure voter approval, if
20 required; the purpose for which the proceeds may be expended;
21 and such other requirements as the Legislature may provide.
22 Taxable transactions and administrative procedures shall be as
23 provided in s. 212.054.
24 (6) SCHOOL CAPITAL OUTLAY SURTAX.—
25 (a) The school board in each county may levy, pursuant to
26 resolution conditioned to take effect only upon approval by a
27 majority vote of the electors of the county voting in a
28 referendum, a discretionary sales surtax at a rate that may not
29 exceed 0.5 percent.
30 (b) The resolution shall include a statement that provides
31 a brief and general description of the school capital outlay
32 projects to be funded by the surtax. The statement shall conform
33 to the requirements of s. 101.161 and shall be placed on the
34 ballot by the governing body of the county. The following
35 question shall be placed on the ballot:
36 ....FOR THE ....CENTS TAX
37 ....AGAINST THE ....CENTS TAX
38 (c) The resolution providing for the imposition of the
39 surtax shall set forth a plan for use of the surtax proceeds for
40 fixed capital expenditures or fixed capital costs associated
41 with the construction, reconstruction, or improvement of school
42 facilities and campuses that which have a useful life expectancy
43 of 5 or more years; for, and any land acquisition, land
44 improvement, design, and engineering costs related thereto; and
45 for the purchase of school buses. Additionally, the plan must
46 shall include the costs of retrofitting and providing for
47 technology implementation, including hardware and software, for
48 the various sites within the school district. Surtax revenues
49 may be used for the purpose of servicing bond indebtedness to
50 finance projects authorized by this subsection, and any interest
51 accrued thereto may be held in trust to finance such projects.
52 Neither the proceeds of the surtax nor any interest accrued may
53 thereto shall be used for operational expenses.
54 (d) The resolution may also set forth a plan for using the
55 proceeds of the surtax to fund expenses authorized under s.
56 1011.71(2)-(5). Such plan may provide that the proceeds of the
57 surtax, including interest accrued on the revenues of the
58 surtax, be used for the expenses of maintaining, renovating, or
59 repairing existing school facilities or maintaining, securing,
60 or upgrading technology equipment for schools.
61 (e)(d) Surtax revenues collected by the Department of
62 Revenue pursuant to this subsection shall be distributed to the
63 school board imposing the surtax in accordance with law.
64 Section 2. This act shall take effect July 1, 2013.