Florida Senate - 2013                             CS for SB 1246
       By the Committee on Appropriations; and Senator Bean
       576-04974-13                                          20131246c1
    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.
   15  Be It Enacted by the Legislature of the State of Florida:
   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 a any county or counties 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) This section also applies to a municipality that
   66  consists of a single consolidated government, composed of a
   67  former county and one or more municipalities, which was
   68  consolidated pursuant to s. 3 or s. 6(e), Art. VIII of the State
   69  Constitution, as provided in s. 185.03(2)(b), and to casualty
   70  insurance policies covering properties within the boundaries of
   71  the consolidated government, regardless of whether the
   72  properties are located within one or more separately
   73  incorporated areas within the consolidated government, if the
   74  properties are being provided police protection services by the
   75  consolidated government.
   76         Section 3. This act shall take effect July 1, 2013.