Florida Senate - 2014 SB 1380 By Senator Hays 11-00738E-14 20141380__ 1 A bill to be entitled 2 An act relating to local government; creating s. 3 163.31803, F.S.; authorizing the use of impact fees to 4 provide, construct, improve, repair, alter, or replace 5 new and existing capital facilities; creating s. 6 201.032, F.S.; authorizing a county or municipality to 7 impose a surcharge on documents taxable under s. 8 201.02 for the purpose of funding certain capital 9 improvements and capital facilities in lieu of impact 10 fees; restricting the amount of the surcharge; 11 specifying procedures to enact an ordinance to impose 12 the surcharge and specifying the effective date of 13 such ordinance; requiring the Department of Revenue to 14 pay certain moneys to a county or municipality that 15 imposes the surcharge; requiring a county or 16 municipality to deposit revenues from the surcharge 17 into a special trust fund and to annually provide 18 certain information about such fund to the Department 19 of Revenue; specifying authorized uses of surcharge 20 revenues; prohibiting a county or municipality that 21 imposes a surcharge for an authorized purpose from 22 also assessing an impact fee for the same purpose; 23 providing applicability; providing for construction; 24 providing an effective date. 25 26 Be It Enacted by the Legislature of the State of Florida: 27 28 Section 1. Section 163.31803, Florida Statutes, is created 29 to read: 30 163.31803 Impact fees; use.—Notwithstanding any other 31 provision of law, a charter, or an ordinance, an impact fee may 32 be used by a county, municipality, or special district to 33 provide, construct, improve, repair, alter, or replace new and 34 existing capital facilities, including, but not limited to, 35 transportation facilities, utilities, water and sewer systems, 36 parks and recreational facilities, libraries, educational 37 facilities, and health systems and facilities. 38 Section 2. Section 201.032, Florida Statutes, is created to 39 read: 40 201.032 Discretionary surcharge on real property 41 transactions in lieu of impact fees.— 42 (1) In lieu of an impact fee, a county or municipality may 43 impose a discretionary surcharge on documents taxable under s. 44 201.02 for the purpose of financing capital improvements or 45 facilities authorized under subsection (5). A county or 46 municipality may impose more than one surcharge pursuant to this 47 section; however, the combined total of all surcharges imposed 48 by a county and each municipality within such county may not 49 exceed the rate of $1 for each $100, or fractional part thereof, 50 of the consideration therefor. 51 (2) The imposition of a discretionary surcharge pursuant to 52 this section must be set by ordinance. The ordinance must be 53 proposed at a regular meeting of the governing authority of the 54 county or municipality at least 2 weeks before formal adoption, 55 must explicitly state the purpose under subsection (5) for which 56 the surcharge is imposed, and must restrict the use of the 57 revenues of the surcharge, including penalties and accrued 58 interest thereon, for such purpose. Formal adoption of such 59 ordinance is not effective unless approved on a final vote by a 60 majority of the total membership of the governing authority of 61 the county or municipality. The ordinance may not take effect 62 until 90 days after formal adoption. 63 (3) The Department of Revenue shall pay to the governing 64 authority of a county or municipality that imposes a 65 discretionary surcharge all moneys, penalties, and interest 66 collected under this section, less any administrative costs. 67 (4) The county or municipality shall deposit revenues from 68 the imposition of a discretionary surcharge into a trust fund 69 created solely for that purpose. Revenues from each individual 70 discretionary surcharge must be deposited into a separate trust 71 fund, except revenues from the imposition of surcharges for the 72 same purpose which may be deposited into one trust fund. The 73 county or municipality shall include in the financial report 74 required under s. 218.32 information showing the revenues and 75 expenses of each trust fund of a discretionary surcharge for the 76 fiscal year. 77 (5) The revenues of a discretionary surcharge imposed 78 pursuant to this section, including penalties and accrued 79 interest thereon, may be used only to provide, construct, 80 improve, repair, alter, or replace any of the following: 81 (a) Utilities and water and sewer systems. 82 (b) Transportation facilities. 83 (c) Park, recreational, library, and health system 84 facilities. 85 (d) Educational facilities. 86 1. Funds from the surcharge revenues trust fund may be 87 transferred to the local school district pursuant to an 88 interlocal agreement, which shall govern the authorized use of 89 the funds and required financial reporting. 90 2. A school district receiving funds pursuant to this 91 section shall prepare and submit an annual report to the 92 governing authority of the county detailing the expenditure of 93 funds transferred to the school district pursuant to this 94 section. 95 (6) A county or municipality that imposes a discretionary 96 surcharge on real property transactions pursuant to this section 97 for a purpose authorized under subsection (5) may not also 98 assess an impact fee for the same purpose while the surcharge is 99 in effect. 100 (7) All provisions of this chapter, except s. 201.15, apply 101 to a discretionary surcharge imposed pursuant to this section. 102 (8) The imposition of a discretionary surcharge pursuant to 103 this section shall be construed as being authorized by general 104 law in accordance with ss. 1 and 9, Art. VII of the State 105 Constitution. 106 Section 3. This act shall take effect July 1, 2014.