Florida Senate - 2014                                    SB 1102
       
       
        
       By Senator Altman
       
       
       
       
       
       16-01091A-14                                          20141102__
    1                        A bill to be entitled                      
    2         An act relating to the local government infrastructure
    3         surtax; amending s. 212.055, F.S.; authorizing the use
    4         of the surtax for the restoration or maintenance of
    5         natural water bodies for public use; providing an
    6         effective date.
    7          
    8  Be It Enacted by the Legislature of the State of Florida:
    9  
   10         Section 1. Paragraph (i) is added to subsection (2) of
   11  section 212.055, Florida Statutes, to read:
   12         212.055 Discretionary sales surtaxes; legislative intent;
   13  authorization and use of proceeds.—It is the legislative intent
   14  that any authorization for imposition of a discretionary sales
   15  surtax shall be published in the Florida Statutes as a
   16  subsection of this section, irrespective of the duration of the
   17  levy. Each enactment shall specify the types of counties
   18  authorized to levy; the rate or rates which may be imposed; the
   19  maximum length of time the surtax may be imposed, if any; the
   20  procedure which must be followed to secure voter approval, if
   21  required; the purpose for which the proceeds may be expended;
   22  and such other requirements as the Legislature may provide.
   23  Taxable transactions and administrative procedures shall be as
   24  provided in s. 212.054.
   25         (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.—
   26         (i) Notwithstanding paragraph (d), if a countywide
   27  referendum approves the county’s exclusive use of the surtax for
   28  a project involving the capital restoration or maintenance of
   29  natural water bodies for public use, including tributaries,
   30  canals, stormwater conveyance systems, and channels connected to
   31  such natural water bodies, the proceeds from the surtax, or the
   32  bonds pledging the surtax for such use, may be used for such
   33  purpose. Expenditures may include the cost of planning,
   34  engineering, equipment, improvements required to reduce
   35  pollutant source input, restoration of natural filtration
   36  systems, dredging operations related to economically or
   37  ecologically beneficial muck removal, or any other activities
   38  deemed necessary to implement the county’s restoration or
   39  maintenance plan.
   40         Section 2. This act shall take effect July 1, 2014.