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.
   26  Be It Enacted by the Legislature of the State of Florida:
   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.