Florida Senate - 2014                                      SB 66
       By Senator Flores
       37-00130-14                                             201466__
    1                        A bill to be entitled                      
    2         An act relating to discretionary sales surtaxes;
    3         amending s. 212.055, F.S.; authorizing a county
    4         defined in s. 125.011(1), F.S., to levy a surtax up to
    5         a specified amount for the benefit of a Florida
    6         College System institution and a state university in
    7         the county pursuant to an ordinance conditioned to
    8         take effect upon approval in a county referendum;
    9         requiring the ordinance to include a plan for the use
   10         of the proceeds; providing referendum requirements and
   11         procedures; requiring that the proceeds from the
   12         surtax be transferred into a specified account and
   13         managed in a specified manner; establishing an
   14         oversight board with specified duties,
   15         responsibilities, and requirements relating to the
   16         expenditure of surtax proceeds; providing for the
   17         appointment of members of the oversight board;
   18         requiring that the board of trustees of each
   19         institution receiving surtax proceeds prepare an
   20         annual plan for submission to the oversight board for
   21         approval; providing that state funding may not be
   22         reduced because an institution receives surtax funds;
   23         providing for the scheduled expiration of the surtax;
   24         providing an effective date.
   26  Be It Enacted by the Legislature of the State of Florida:
   28         Section 1. Subsection (9) is added to section 212.055,
   29  Florida Statutes, to read:
   30         212.055 Discretionary sales surtaxes; legislative intent;
   31  authorization and use of proceeds.—It is the legislative intent
   32  that any authorization for imposition of a discretionary sales
   33  surtax shall be published in the Florida Statutes as a
   34  subsection of this section, irrespective of the duration of the
   35  levy. Each enactment shall specify the types of counties
   36  authorized to levy; the rate or rates which may be imposed; the
   37  maximum length of time the surtax may be imposed, if any; the
   38  procedure which must be followed to secure voter approval, if
   39  required; the purpose for which the proceeds may be expended;
   40  and such other requirements as the Legislature may provide.
   41  Taxable transactions and administrative procedures shall be as
   42  provided in s. 212.054.
   43         (9) HIGHER EDUCATION SURTAX.—A county as defined in s.
   44  125.011(1), pursuant to an ordinance that is conditioned to take
   45  effect only upon approval by a majority vote of the electors of
   46  the county voting in a referendum, may levy a surtax of up to
   47  0.5 percent for the benefit of a Florida College System
   48  institution and a state university as defined in s. 1000.21
   49  located in the county.
   50         (a) The ordinance must set forth a plan for using the
   51  surtax proceeds for the benefit of the Florida College System
   52  institution and the state university prepared by each of the
   53  institutions’ boards of trustees. Such plans must provide for
   54  the permissible uses of the surtax proceeds, including, but not
   55  limited to, the maintenance, improvement, and expansion of
   56  academic and workforce training programs; teaching enhancements;
   57  capital expenditures and infrastructure projects; fixed capital
   58  costs associated with the construction, reconstruction,
   59  renovation, maintenance, or improvement of facilities and
   60  campuses that have a useful life expectancy of at least 5 years;
   61  deferred maintenance; land improvement, design, and engineering
   62  costs related thereto; and the expansion and enhancement of
   63  facilities at all institution sites within the county. The
   64  proceeds from the surtax may be used by a state university for
   65  land acquisition for parcels that are contiguous with its
   66  existing main campus. The proceeds of the surtax must be set
   67  aside and invested as allowed by law, with the principal and
   68  income to be used for the purposes listed in this subsection as
   69  administered by the board of trustees.
   70         (b) The expense of holding the referendum may not be paid
   71  with student fees or moneys that the institution receives from
   72  the state, but shall be paid only with funds received from
   73  private sources or with college auxiliary funds. The county must
   74  provide at least 30 days’ notice of the election as provided
   75  under s. 100.342.
   76         (c) The referendum providing for the imposition of the
   77  surtax must include a statement that provides a brief and
   78  general description of the purposes for which the proceeds of
   79  the surtax may be used, conform to the requirements of s.
   80  101.161, and be placed on the ballot by the governing body of
   81  the county. The following questions shall be placed on the
   82  ballot:
   84         FOR THE. . . .CENTS TAX
   85         AGAINST THE. . . .CENTS TAX
   87         (d) Upon approval of the referendum, 90 percent of the
   88  proceeds from the surtax must be transferred by the Department
   89  of Revenue into a Florida Prime account managed by the State
   90  Board of Administration and used only for the operation,
   91  maintenance, and administration of the Florida College System
   92  institution within that county and 10 percent of the proceeds
   93  from the surtax must be transferred by the Department of Revenue
   94  into a Florida Prime account managed by the State Board of
   95  Administration and used only for the operation, maintenance,
   96  land acquisition, and administration of the state university.
   97         (e) Upon approval of the referendum, an oversight board
   98  shall be established to review and accept or amend expenditures
   99  of the proceeds of the surtax and to review the plan prepared by
  100  the boards of trustees pursuant to paragraph (f). Annually, or
  101  as needed, the oversight board shall meet to approve each
  102  proposed spending plan.
  103         1. The board shall be composed of seven members who are
  104  residents of the county and appointed as follows:
  105         a. One member appointed by the board of directors of the
  106  chamber of commerce of the county in which the institutions are
  107  located.
  108         b. One member of the board of directors of the chapter of
  109  the United Way in the county in which the institutions are
  110  located appointed by the board of directors of that chapter of
  111  the United Way.
  112         c. One member appointed by the board of trustees of the
  113  state university, who may not be a member of the board of
  114  trustees of the state university.
  115         d. Two members appointed by the board of trustees of the
  116  Florida College System institution, who may not be members of
  117  the board of trustees of the Florida College System institution.
  118         e. Two members appointed by the chair of the county
  119  legislative delegation.
  120         2. Initial appointments to the oversight board shall be
  121  made by the respective entities within 60 days after the passage
  122  of the referendum. Each member shall be appointed for a 4-year
  123  term and may be reappointed. A vacancy on the board shall be
  124  filled for the unexpired portion of the term in the same manner
  125  as the original appointment. No member appointed to fill a
  126  vacancy may serve for more than the remaining portion of a
  127  previous member’s unexpired term.
  128         (f) Consistent with the purposes set forth in the plan
  129  included in the ordinance under paragraph (a), the board of
  130  trustees of the Florida College System institution and the board
  131  of trustees of the state university shall annually prepare plans
  132  that specify how each board of trustees intends to allocate and
  133  expend the funds for the institutions’ upcoming fiscal year and
  134  submit such plans to the oversight board for approval.
  135         (g) The annual apportionment of state funds for the support
  136  of a state university and a Florida College System institution
  137  allocated under general law may not be reduced because the
  138  institutions have received funds pursuant to a sales surtax
  139  levied under this subsection.
  140         (h) A surtax imposed under this subsection expires 5 years
  141  after the effective date of the surtax.
  142         Section 2. This act shall take effect upon becoming a law.