Florida Senate - 2013 COMMITTEE AMENDMENT Bill No. CS for SB 1718 Barcode 479432 LEGISLATIVE ACTION Senate . House Comm: RCS . 04/22/2013 . . . . ————————————————————————————————————————————————————————————————— ————————————————————————————————————————————————————————————————— 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.