Florida Senate - 2014                        COMMITTEE AMENDMENT
       Bill No. CS for SB 1442
       
       
       
       
       
       
                                Ì450644'Î450644                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  04/03/2014           .                                
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       (Bradley) recommended the following:
       
    1         Senate Amendment 
    2  
    3         Delete lines 74 - 195
    4  and insert:
    5  services taxing unit. The municipality or municipal services
    6  taxing unit receiving the fire services may enact an ordinance
    7  levying the tax as provided in s. 175.101. Upon being provided
    8  copies of the interlocal agreement and the municipal ordinance
    9  levying the tax, the division may distribute any premium taxes
   10  reported for the municipality or municipal services taxing unit
   11  receiving the fire services to the participating municipality
   12  providing the fire services as long as the interlocal agreement
   13  is in effect.
   14         Section 2. Subsections (1) and (3) of section 175.101,
   15  Florida Statutes, are amended to read:
   16         175.101 State excise tax on property insurance premiums
   17  authorized; procedure.—For any municipality, special fire
   18  control district, chapter plan, local law municipality, local
   19  law special fire control district, or local law plan under this
   20  chapter:
   21         (1) Each municipality or special fire control district in
   22  this state described and classified in s. 175.041, having a
   23  lawfully established firefighters’ pension trust fund or
   24  municipal fund or special fire control district fund, by
   25  whatever name known, providing pension benefits to firefighters
   26  as provided under this chapter, or each municipal services
   27  taxing unit receiving fire protection services from a
   28  municipality participating under this chapter, may assess and
   29  impose on each every insurance company, corporation, or other
   30  insurer now engaged in or carrying on, or who shall hereinafter
   31  engage in or carry on, the business of property insurance as
   32  shown by the records of the Office of Insurance Regulation of
   33  the Financial Services Commission, an excise tax in addition to
   34  any lawful license or excise tax now levied by each of the
   35  municipalities, or special fire control districts, or municipal
   36  services taxing units, respectively, amounting to 1.85 percent
   37  of the gross amount of receipts of premiums from policyholders
   38  on all premiums collected on property insurance policies
   39  covering property within the corporate limits of such
   40  municipalities or within the legally defined boundaries of
   41  special fire control districts or municipal services taxing
   42  units, respectively. If Whenever the boundaries of a special
   43  fire control district that has lawfully established a
   44  firefighters’ pension trust fund encompass a portion of the
   45  corporate territory of a municipality that has also lawfully
   46  established a firefighters’ pension trust fund, or a municipal
   47  services taxing unit receiving fire protection services from a
   48  municipality participating under this chapter, that portion of
   49  the tax receipts attributable to insurance policies covering
   50  property situated both within the municipality or municipal
   51  services taxing unit and the special fire control district shall
   52  be given to the fire service provider. For the purpose of this
   53  section, the boundaries of a special fire control district
   54  include an area that has been annexed until the completion of
   55  the 4-year period provided for in s. 171.093(4), or other
   56  agreed-upon extension, or if a special fire control district is
   57  providing services under an interlocal agreement executed in
   58  accordance with s. 171.093(3). The agent shall identify the fire
   59  service provider on the property owner’s application for
   60  insurance. Remaining revenues collected pursuant to this chapter
   61  shall be distributed to the municipality, or special fire
   62  control district, or municipal services taxing unit according to
   63  the location of the insured property.
   64         (3) This excise tax shall be payable annually on March 1 of
   65  each year after the passage of an ordinance, in the case of a
   66  municipality, or resolution, in the case of a special fire
   67  control district or municipal services taxing unit, assessing
   68  and imposing the tax authorized by this section. Installments of
   69  taxes shall be paid according to the provision of s.
   70  624.5092(2)(a), (b), and (c).
   71  
   72  This section also applies to any municipality consisting of a
   73  single consolidated government which is made up of a former
   74  county and one or more municipalities, consolidated pursuant to
   75  the authority in s. 3 or s. 6(e), Art. VIII of the State
   76  Constitution, and to property insurance policies covering
   77  property within the boundaries of the consolidated government,
   78  regardless of whether the properties are located within one or
   79  more separately incorporated areas within the consolidated
   80  government, provided the properties are being provided fire
   81  protection services by the consolidated government. This section
   82  also applies to any municipality, as provided in s.
   83  175.041(3)(c), which has entered into an interlocal agreement to
   84  receive fire protection services from another municipality
   85  participating under this chapter. The excise tax may be levied
   86  on all premiums collected on property insurance policies
   87  covering property located within the corporate limits of the
   88  municipality receiving the fire protection services, but will be
   89  available for distribution to the municipality providing the
   90  fire protection services.
   91         Section 3. Section 175.111, Florida Statutes, is amended to
   92  read:
   93         175.111 Certified copy of ordinance or resolution filed;
   94  insurance companies’ annual report of premiums; duplicate files;
   95  book of accounts.—For any municipality, municipal services
   96  taxing unit, special fire control district, chapter plan, local
   97  law municipality, local law special fire control district, or
   98  local law plan under this chapter, whenever any municipality
   99  passes an ordinance or whenever any special fire control
  100  district passes a resolution establishing a chapter plan or
  101  local law plan assessing and imposing the taxes authorized in s.
  102  175.101, a certified copy of such ordinance or resolution shall
  103  be deposited with the division. Thereafter every insurance
  104  company, association, corporation, or other insurer carrying on
  105  the business of property insurance on real or personal property,
  106  on or before the succeeding March 1 after date of the passage of
  107  the ordinance or resolution, shall report fully in writing and
  108  under oath to the division and the Department of Revenue a just
  109  and true account of all premiums by such insurer received for
  110  property insurance policies covering or insuring any real or
  111  personal property located within the corporate limits of each
  112  such municipality, municipal services taxing unit, or special
  113  fire control district during the period of time elapsing between
  114  the date of the passage of the ordinance or resolution and the
  115  end of the calendar year. The report shall include the code
  116  designation as prescribed by the division for each piece of
  117  insured property, real or personal, located within the corporate
  118  limits of each municipality and within the legally defined
  119  boundaries of each special fire control district and municipal
  120  services taxing unit. The aforesaid insurer shall annually
  121  thereafter, on March 1, file with the Department of Revenue a
  122  similar report covering the preceding year’s premium receipts,
  123  and every such insurer at the same time of making such reports
  124  shall pay to the Department of Revenue the amount of the tax
  125  hereinbefore mentioned. Every insurer engaged in carrying on
  126  such insurance business in the state shall keep accurate books
  127  of accounts of all such business done by it within the corporate
  128  limits of each such municipality and within the legally defined
  129  boundaries of each such special fire control district and
  130  municipal services taxing unit, and in such manner as to be able