Florida Senate - 2014                        COMMITTEE AMENDMENT
       Bill No. SB 66
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  03/28/2014           .                                

    1         Senate Amendment (with title amendment)
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Subsection (9) is added to section 212.055,
    6  Florida Statutes, to read:
    7         212.055 Discretionary sales surtaxes; legislative intent;
    8  authorization and use of proceeds.—It is the legislative intent
    9  that any authorization for imposition of a discretionary sales
   10  surtax shall be published in the Florida Statutes as a
   11  subsection of this section, irrespective of the duration of the
   12  levy. Each enactment shall specify the types of counties
   13  authorized to levy; the rate or rates which may be imposed; the
   14  maximum length of time the surtax may be imposed, if any; the
   15  procedure which must be followed to secure voter approval, if
   16  required; the purpose for which the proceeds may be expended;
   17  and such other requirements as the Legislature may provide.
   18  Taxable transactions and administrative procedures shall be as
   19  provided in s. 212.054.
   20         (9) HIGHER EDUCATION SURTAX.—A county as defined in s.
   21  125.011(1), pursuant to an ordinance that is conditioned to take
   22  effect only upon approval by a majority vote of the electors of
   23  the county voting in a referendum, may levy a surtax of up to
   24  0.5 percent for the benefit of a Florida College System
   25  institution and a state university as defined in s. 1000.21
   26  which are located in the county.
   27         (a) The ordinance must provide for a referendum to
   28  implement the surtax. Such ordinance must be enacted by the
   29  governing body of the county before June 1 of the year in which
   30  the referendum is to be held. The referendum shall be scheduled
   31  for the next available countywide election after June 1.
   32         (b) The permissible uses of the surtax proceeds include
   33  capital expenditures and infrastructure projects; fixed capital
   34  costs associated with the construction, reconstruction,
   35  renovation, maintenance, or improvement of facilities and
   36  campuses that have a useful life expectancy of at least 5 years;
   37  deferred maintenance; land improvement, design, and engineering
   38  costs related thereto; and the expansion and enhancement of
   39  facilities at all institution sites within the county. The
   40  proceeds from the surtax may be used by a state university for
   41  the land acquisition of parcels that are contiguous to its
   42  existing main campus. The proceeds of the surtax must be set
   43  aside and invested as permitted by law, with the principal and
   44  income to be used for the purposes listed in this subsection as
   45  administered by the board of trustees.
   46         (c) The expense of holding the referendum may not be paid
   47  with student fees or any public funds, but shall be paid only
   48  with funds received from private sources or with college
   49  auxiliary funds. The county must provide at least 30 days’
   50  notice of the election as provided in s. 100.342.
   51         (d) The referendum providing for the imposition of the
   52  surtax must include a statement that provides a brief and
   53  general description of the purposes for which the proceeds of
   54  the surtax may be used, conform to the requirements of s.
   55  101.161, and be placed on the ballot by the governing body of
   56  the county. The following question shall be placed on the
   57  ballot:
   59                  FOR THE. . . .CENTS TAX INCREASE                 
   60                AGAINST THE. . . .CENTS TAX INCREASE               
   62         (e) Upon approval of the referendum, 90 percent of the
   63  proceeds from the surtax must be transferred by the department
   64  into a Florida Prime account managed by the State Board of
   65  Administration and used only for the operation, maintenance, and
   66  administration of the Florida College System institution within
   67  that county and 10 percent of the proceeds from the surtax must
   68  be transferred by the Department of Revenue into a Florida Prime
   69  account managed by the State Board of Administration and used
   70  only for the operation, maintenance, land acquisition, and
   71  administration of the state university.
   72         (f) Upon approval by referendum, an oversight board shall
   73  be established to review and accept or amend expenditures of the
   74  proceeds of the surtax and to review the plan prepared by the
   75  boards of trustees pursuant to paragraph (g). The oversight
   76  board shall meet at least quarterly. Meetings of the oversight
   77  board are public meetings under s. 286.011. Minutes, including a
   78  record of all votes cast, must be maintained for all meetings.
   79         1. The board shall be composed of nine members appointed by
   80  the Governor who are residents of the county and have an
   81  outstanding reputation for professional ability with substantial
   82  professional accomplishment in their fields, as follows:
   83         a. One member from the county’s official economic
   84  development organization that is designated by Enterprise
   85  Florida, Inc.
   86         b. One member with experience in higher education.
   87         c. One member with experience in higher education
   88  management.
   89         d. One member who is a professional engineer.
   90         e. One member who is a certified public accountant licensed
   91  in this state.
   92         f. One member who is an attorney licensed to practice law
   93  in this state.
   94         g. One member with experience in real estate development.
   95         h. One member with experience in finance.
   96         i. One member who is a professional architect.
   97         2. Initial appointments to the oversight board shall be
   98  made by the Governor within 60 days after the passage of the
   99  referendum. Each member shall be appointed for a 4-year term and
  100  may be reappointed. A vacancy on the board shall be filled for
  101  the unexpired portion of the term in the same manner as the
  102  original appointment.
  103         (g) The Florida College System institution board of
  104  trustees and the state university board of trustees shall
  105  annually prepare plans that specify how each board of trustees
  106  intends to allocate and expend the funds for the institutions’
  107  upcoming fiscal year and submit such plans to the oversight
  108  board for approval. All proposed spending plans to be considered
  109  for approval must be presented at a quarterly meeting of the
  110  oversight board and may not be considered for final approval
  111  until the following scheduled quarterly meeting, which shall be
  112  at least 90 days after the previous quarterly meeting.
  113         (h) The annual apportionment of state funds for the support
  114  of a state university and a Florida College System institution
  115  allocated under general law may not be reduced because the
  116  institutions have received funds pursuant to a sales surtax
  117  levied under this subsection.
  118         (i) A surtax imposed under this subsection expires 5 years
  119  after the effective date of the surtax.
  120         (j) A county that levies a surtax under this subsection may
  121  not, for at least 20 years after expiration of the surtax,
  122  propose another referendum for a surtax under this subsection.
  123         Section 2. This act shall take effect upon becoming a law.
  125  ================= T I T L E  A M E N D M E N T ================
  126  And the title is amended as follows:
  127         Delete everything before the enacting clause
  128  and insert:
  129                        A bill to be entitled