Florida Senate - 2013 SB 1718 By Senator Flores 37-01000C-13 20131718__ 1 A bill to be entitled 2 An act relating to discretionary sales surtaxes; 3 amending s. 212.055, F.S.; authorizing a county 4 defined in s. 125.011(1), F.S., to levy a surtax up to 5 a specified amount for the benefit of a Florida 6 College System institution in the county pursuant to 7 an ordinance conditioned to take effect upon approval 8 in a county referendum; requiring the ordinance to 9 include a plan for the use of the proceeds; providing 10 referendum requirements and procedures; requiring that 11 the proceeds from the surtax be deposited and managed 12 in a specified manner; establishing an oversight board 13 with specified duties, responsibilities, and 14 procedures relating to the expenditure of surtax 15 proceeds; providing for the appointment of members of 16 the oversight board; requiring that the board of 17 trustees of a college receiving surtax proceeds 18 prepare an annual plan for submission to the oversight 19 board for approval; providing that state funding may 20 not be reduced because an institution receives surtax 21 funds; providing for the scheduled expiration of the 22 surtax unless reenacted by an ordinance approved at a 23 subsequent referendum; providing an effective date. 24 25 Be It Enacted by the Legislature of the State of Florida: 26 27 Section 1. Subsection (9) is added to section 212.055, 28 Florida Statutes, to read: 29 212.055 Discretionary sales surtaxes; legislative intent; 30 authorization and use of proceeds.—It is the legislative intent 31 that any authorization for imposition of a discretionary sales 32 surtax shall be published in the Florida Statutes as a 33 subsection of this section, irrespective of the duration of the 34 levy. Each enactment shall specify the types of counties 35 authorized to levy; the rate or rates which may be imposed; the 36 maximum length of time the surtax may be imposed, if any; the 37 procedure which must be followed to secure voter approval, if 38 required; the purpose for which the proceeds may be expended; 39 and such other requirements as the Legislature may provide. 40 Taxable transactions and administrative procedures shall be as 41 provided in s. 212.054. 42 (9) FLORIDA COLLEGE SURTAX.—A county as defined in s. 43 125.011(1) may levy a surtax of up to 0.5 percent for the 44 benefit of a Florida College System institution as defined in s. 45 1000.21, located in the county, pursuant to an ordinance that is 46 conditioned to take effect only upon approval by a majority vote 47 of the electors of the county voting in a referendum. 48 (a) The ordinance must set forth a plan for using the 49 surtax proceeds for the benefit of the Florida College System 50 institution by the institution’s board of trustees. Such plan 51 must provide for the permissible uses of the surtax proceeds, 52 including, but not limited to, the maintenance, improvement, and 53 expansion of academic and workforce training programs; teaching 54 enhancements; student scholarships and other financial aid; 55 capital expenditures and infrastructure projects; fixed capital 56 costs associated with the construction, reconstruction, 57 renovation, maintenance, or improvement of facilities and 58 campuses that have a useful life expectancy of at least 5 years; 59 deferred maintenance; land acquisition, land improvement, 60 design, and engineering costs related thereto; and the expansion 61 and enhancement of services, programs, and facilities at all 62 institution sites within the county. The proceeds of the surtax 63 must be set aside and invested as permitted by law, with the 64 principal and income to be used for the purposes listed in this 65 subsection as administered by the board of trustees. 66 (b) If the county, at the request of a Florida College 67 System institution in the county, calls for a referendum, the 68 expense of holding the referendum may not be paid with student 69 fees or moneys that the institution receives from the state, but 70 shall be paid only with funds received from private sources or 71 with college auxiliary funds. The county must provide at least 72 30 days’ notice of the election as provided under s. 100.342. 73 (c) The referendum providing for the imposition of the 74 surtax shall include a statement that provides a brief and 75 general description of the purposes for which the proceeds of 76 the surtax may be used, conform to the requirements of s. 77 101.161, and be placed on the ballot by the governing body of 78 the county. The following questions shall be placed on the 79 ballot: 80 81 FOR THE. . . .CENTS TAX 82 AGAINST THE. . . .CENTS TAX 83 84 (d) Upon approval of the referendum, proceeds from the 85 surtax must be deposited by the Department of Revenue into a 86 Florida Prime account managed by the Florida State Board of 87 Administration and used only for the operation, maintenance, and 88 administration of the Florida College System institution within 89 that county. 90 (e) Upon approval of the referendum, an oversight board 91 shall be established to review and provide guidance, 92 transparency, and accountability for the expenditure of the 93 proceeds of the surtax and to review the plan prepared by the 94 board of trustees pursuant to paragraph (f). Annually, the 95 oversight board may approve the proposed spending plan or may 96 disapprove elements of the spending plan and request the board 97 of trustees of the Florida College System institution to make 98 specific changes and resubmit to the oversight board for 99 reconsideration and approval. Decisions by the oversight board 100 regarding approval of plans to spend funds derived from the 101 proceeds of the surtax must be adopted by a super majority of 102 the board’s members. 103 1. The board shall be composed of seven members who are 104 residents of the county and appointed as follows: 105 a. Two members appointed by the President of the Senate. 106 b. Two members appointed by the Speaker of the House of 107 Representatives. 108 c. Two members appointed by the board of trustees of the 109 Florida College System institution. 110 d. One member appointed by the chair of the county 111 legislative delegation. 112 2. Initial appointments to the oversight board shall be 113 made by the respective entities within 60 days after the passage 114 of the referendum. Each member shall be appointed for a 4-year 115 term. A vacancy on the board shall be filled for the unexpired 116 portion of the term in the same manner as the original 117 appointment. No member may serve for more than the remaining 118 portion of a previous member’s unexpired term, plus two 119 consecutive 4-year terms. 120 (f) Consistent with the purposes set forth in the plan 121 included in the ordinance under paragraph (a), the board of 122 trustees of the Florida College System institution shall 123 annually prepare a plan that specifies how the board of trustees 124 intends to allocate and expend the funds for the institution’s 125 upcoming fiscal year and submit such plan to the oversight board 126 for approval. 127 (g) The annual apportionment of state funds for the support 128 of a Florida College System institution allocated under general 129 law may not be reduced because the institution has received 130 funds pursuant to a sales surtax levied under this subsection. 131 (h) A surtax imposed under this subsection expires 10 years 132 after the effective date of the surtax unless reenacted by an 133 ordinance that is subject to approval by a majority of the 134 electors of the county voting in a subsequent referendum. 135 Section 2. This act shall take effect upon becoming a law.