Florida Senate - 2014 COMMITTEE AMENDMENT Bill No. CS for SB 1442 Ì450644'Î450644 LEGISLATIVE ACTION Senate . House Comm: RCS . 04/03/2014 . . . . ————————————————————————————————————————————————————————————————— ————————————————————————————————————————————————————————————————— (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 districtin22this statedescribed 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 eacheveryinsurance company, corporation, or other 30 insurer now engaged in or carrying on, or who shallhereinafter31 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,orspecial 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. IfWheneverthe 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,orspecial 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