Florida Senate - 2013 COMMITTEE AMENDMENT
Bill No. CS for SB 1718
Barcode 479432
LEGISLATIVE ACTION
Senate . House
Comm: RCS .
04/22/2013 .
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The Committee on Appropriations (Gardiner) recommended the
following:
1 Senate Amendment (with title amendment)
2
3 Delete everything after the enacting clause
4 and insert:
5 Section 1. Subsection (9) is added to section 212.055,
6 Florida Statutes, 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 (9) HIGHER EDUCATION SURTAX.—A county as defined in s.
21 125.011(1), pursuant to an ordinance that is conditioned to take
22 effect only upon approval by a majority vote of the electors of
23 the county voting in a referendum, may levy a surtax of up to
24 0.5 percent for the benefit of a Florida College System
25 institution and a state university as defined in s. 1000.21
26 located in the county.
27 (a) The ordinance must set forth a plan for using the
28 surtax proceeds for the benefit of the Florida College System
29 institution and the state university by each of the
30 institutions’ boards of trustees. Such plans must provide for
31 the permissible uses of the surtax proceeds, including, but not
32 limited to, the maintenance, improvement, and expansion of
33 academic and workforce training programs; teaching enhancements;
34 capital expenditures and infrastructure projects; fixed capital
35 costs associated with the construction, reconstruction,
36 renovation, maintenance, or improvement of facilities and
37 campuses that have a useful life expectancy of at least 5 years;
38 deferred maintenance; land improvement, design, and engineering
39 costs related thereto; and the expansion and enhancement of
40 facilities at all institution sites within the county. The
41 proceeds from the surtax may be used by a state university for
42 land acquisition for parcels that are contiguous with its
43 existing main campus. The proceeds of the surtax must be set
44 aside and invested as permitted by law, with the principal and
45 income to be used for the purposes listed in this subsection as
46 administered by the board of trustees.
47 (b) The expense of holding the referendum may not be paid
48 with student fees or moneys that the institution receives from
49 the state, but shall be paid only with funds received from
50 private sources or with college auxiliary funds. The county must
51 provide at least 30 days’ notice of the election as provided
52 under s. 100.342.
53 (c) The referendum providing for the imposition of the
54 surtax shall include a statement that provides a brief and
55 general description of the purposes for which the proceeds of
56 the surtax may be used, conform to the requirements of s.
57 101.161, and be placed on the ballot by the governing body of
58 the county. The following questions shall be placed on the
59 ballot:
60
61 FOR THE. . . .CENTS TAX
62 AGAINST THE. . . .CENTS TAX
63
64 (d) Upon approval of the referendum, 90 percent of the
65 proceeds from the surtax must be transferred by the Department
66 of Revenue into a Florida Prime account managed by the State
67 Board of Administration and used only for the operation,
68 maintenance, and administration of the Florida College System
69 institution within that county and 10 percent of the proceeds
70 from the surtax must be transferred by the Department of Revenue
71 into a Florida Prime account managed by the State Board of
72 Administration and used only for the operation, maintenance,
73 land acquisition, and administration of the state university.
74 (e) Upon approval of the referendum, an oversight board
75 shall be established to review and accept or amend expenditures
76 of the proceeds of the surtax and to review the plan prepared by
77 the boards of trustees pursuant to paragraph (f). Annually, or
78 as needed, the oversight board shall meet to approve each
79 proposed spending plan.
80 1. The board shall be composed of seven members who are
81 residents of the county and appointed as follows:
82 a. One member appointed by the board of directors of the
83 chamber of commerce of the county in which the institutions are
84 located.
85 b. One member of the board of directors of the chapter of
86 the United Way in the county in which the institutions are
87 located appointed by the board of directors of that chapter of
88 the United Way.
89 c. One member appointed by the board of trustees of the
90 state university who may not be a member of the board of
91 trustees of the state university.
92 d. Two members appointed by the board of trustees of the
93 Florida College System institution who may not be members of the
94 board of trustees of the Florida College System institution.
95 e. Two members appointed by the chair of the county
96 legislative delegation.
97 2. Initial appointments to the oversight board shall be
98 made by the respective entities within 60 days after the passage
99 of the referendum. Each member shall be appointed for a 4-year
100 term. A vacancy on the board shall be filled for the unexpired
101 portion of the term in the same manner as the original
102 appointment. No member may serve for more than the remaining
103 portion of a previous member’s unexpired term.
104 (f) Consistent with the purposes set forth in the plan
105 included in the ordinance under paragraph (a), the board of
106 trustees of the Florida College System institution and the board
107 of trustees of the state university shall annually prepare plans
108 that specify how each board of trustees intends to allocate and
109 expend the funds for the institutions’ upcoming fiscal year and
110 submit such plans to the oversight board for approval.
111 (g) The annual apportionment of state funds for the support
112 of a state university and a Florida College System institution
113 allocated under general law may not be reduced because the
114 institutions have received funds pursuant to a sales surtax
115 levied under this subsection.
116 (h) A surtax imposed under this subsection expires 5 years
117 after the effective date of the surtax.
118 Section 2. This act shall take effect upon becoming a law.
119
120 ================= T I T L E A M E N D M E N T ================
121 And the title is amended as follows:
122 Delete everything before the enacting clause
123 and insert:
124 A bill to be entitled
125 An act relating to discretionary sales surtaxes;
126 amending s. 212.055, F.S.; authorizing a county
127 defined in s. 125.011(1), F.S., to levy a surtax up to
128 a specified amount for the benefit of a Florida
129 College System institution and a state university in
130 the county pursuant to an ordinance conditioned to
131 take effect upon approval in a county referendum;
132 requiring the ordinance to include a plan for the use
133 of the proceeds; providing referendum requirements and
134 procedures; requiring that the proceeds from the
135 surtax be transferred into a specified account and
136 managed in a specified manner; establishing an
137 oversight board with specified duties,
138 responsibilities, and requirements relating to the
139 expenditure of surtax proceeds; providing for the
140 appointment of members of the oversight board;
141 requiring that the board of trustees of each
142 institution receiving surtax proceeds prepare an
143 annual plan for submission to the oversight board for
144 approval; providing that state funding may not be
145 reduced because an institution receives surtax funds;
146 providing for the scheduled expiration of the surtax;
147 providing an effective date.