Florida Senate - 2014                               CS for SB 66
       By the Committee on Appropriations; and Senators Flores,
       Margolis, and Bullard
       576-03294-14                                            201466c1
    1                        A bill to be entitled                      
    2         An act relating to discretionary sales surtaxes;
    3         amending s. 212.055, F.S.; authorizing a county as
    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 provide for a referendum
   10         and be enacted within a specified period; providing
   11         permissible uses of the surtax proceeds; providing
   12         referendum requirements and procedures; requiring that
   13         the proceeds from the surtax be transferred into a
   14         specified account and managed in a specified manner;
   15         establishing an oversight board with specified duties,
   16         responsibilities, and requirements relating to the
   17         expenditure of surtax proceeds; providing for the
   18         appointment of members of the oversight board;
   19         requiring that the board of trustees of each
   20         institution receiving surtax proceeds prepare an
   21         annual plan for submission to the oversight board for
   22         approval; providing that state funding may not be
   23         reduced because an institution receives surtax funds;
   24         providing for the scheduled expiration of the surtax;
   25         prohibiting certain counties from levying the surtax
   26         within a specified period; providing an effective
   27         date.
   29  Be It Enacted by the Legislature of the State of Florida:
   31         Section 1. Subsection (9) is added to section 212.055,
   32  Florida Statutes, to read:
   33         212.055 Discretionary sales surtaxes; legislative intent;
   34  authorization and use of proceeds.—It is the legislative intent
   35  that any authorization for imposition of a discretionary sales
   36  surtax shall be published in the Florida Statutes as a
   37  subsection of this section, irrespective of the duration of the
   38  levy. Each enactment shall specify the types of counties
   39  authorized to levy; the rate or rates which may be imposed; the
   40  maximum length of time the surtax may be imposed, if any; the
   41  procedure which must be followed to secure voter approval, if
   42  required; the purpose for which the proceeds may be expended;
   43  and such other requirements as the Legislature may provide.
   44  Taxable transactions and administrative procedures shall be as
   45  provided in s. 212.054.
   46         (9) HIGHER EDUCATION SURTAX.—A county as defined in s.
   47  125.011(1), pursuant to an ordinance that is conditioned to take
   48  effect only upon approval by a majority vote of the electors of
   49  the county voting in a referendum, may levy a surtax of up to
   50  0.5 percent for the benefit of a Florida College System
   51  institution and a state university as defined in s. 1000.21
   52  which are located in the county.
   53         (a) The ordinance must provide for a referendum to
   54  implement the surtax. Such ordinance must be enacted by the
   55  governing body of the county before June 1 of the year in which
   56  the referendum is to be held. The referendum shall be scheduled
   57  for the next available countywide election after June 1.
   58         (b) The permissible uses of the surtax proceeds include
   59  capital expenditures and infrastructure projects; fixed capital
   60  costs associated with the construction, reconstruction,
   61  renovation, maintenance, or improvement of facilities and
   62  campuses that have a useful life expectancy of at least 5 years;
   63  deferred maintenance; land improvement, design, and engineering
   64  costs related thereto; and the expansion and enhancement of
   65  facilities at all institution sites within the county. The
   66  proceeds from the surtax may be used by a state university for
   67  the land acquisition of parcels that are contiguous to its
   68  existing main campus. The proceeds of the surtax must be set
   69  aside and invested as permitted by law, with the principal and
   70  income to be used for the purposes listed in this subsection as
   71  administered by the board of trustees.
   72         (c) The expense of holding the referendum may not be paid
   73  with student fees or any public funds, but shall be paid only
   74  with funds received from private sources or with college
   75  auxiliary funds. The county must provide at least 30 days’
   76  notice of the election as provided in s. 100.342.
   77         (d) The referendum providing for the imposition of the
   78  surtax must include a statement that provides a brief and
   79  general description of the purposes for which the proceeds of
   80  the surtax may be used, conform to the requirements of s.
   81  101.161, and be placed on the ballot by the governing body of
   82  the county. The following question shall be placed on the
   83  ballot:
   85                  FOR THE. . . .CENTS TAX INCREASE                 
   86                AGAINST THE. . . .CENTS TAX INCREASE               
   88         (e) Upon approval of the referendum, 90 percent of the
   89  proceeds from the surtax must be transferred by the department
   90  into a Florida Prime account managed by the State Board of
   91  Administration and used only for the operation, maintenance, and
   92  administration of the Florida College System institution within
   93  that county and 10 percent of the proceeds from the surtax must
   94  be transferred by the Department of Revenue into a Florida Prime
   95  account managed by the State Board of Administration and used
   96  only for the operation, maintenance, land acquisition, and
   97  administration of the state university.
   98         (f) Upon approval by referendum, an oversight board shall
   99  be established to review and accept or amend expenditures of the
  100  proceeds of the surtax and to review the plan prepared by the
  101  boards of trustees pursuant to paragraph (g). The oversight
  102  board shall meet at least quarterly. Meetings of the oversight
  103  board are public meetings under s. 286.011. Minutes, including a
  104  record of all votes cast, must be maintained for all meetings.
  105         1. The board shall be composed of nine members appointed by
  106  the Governor who are residents of the county and have an
  107  outstanding reputation for professional ability with substantial
  108  professional accomplishment in their fields, as follows:
  109         a. One member from the county’s official economic
  110  development organization that is designated by Enterprise
  111  Florida, Inc.
  112         b. One member with experience in higher education.
  113         c. One member with experience in higher education
  114  management.
  115         d. One member who is a professional engineer.
  116         e. One member who is a certified public accountant licensed
  117  in this state.
  118         f. One member who is an attorney licensed to practice law
  119  in this state.
  120         g. One member with experience in real estate development.
  121         h. One member with experience in finance.
  122         i. One member who is a professional architect.
  123         2. Initial appointments to the oversight board shall be
  124  made by the Governor within 60 days after the passage of the
  125  referendum. Each member shall be appointed for a 4-year term and
  126  may be reappointed. A vacancy on the board shall be filled for
  127  the unexpired portion of the term in the same manner as the
  128  original appointment.
  129         (g) The Florida College System institution board of
  130  trustees and the state university board of trustees shall
  131  annually prepare plans that specify how each board of trustees
  132  intends to allocate and expend the funds for the institutions’
  133  upcoming fiscal year and submit such plans to the oversight
  134  board for approval. All proposed spending plans to be considered
  135  for approval must be presented at a quarterly meeting of the
  136  oversight board and may not be considered for final approval
  137  until the following scheduled quarterly meeting, which shall be
  138  at least 90 days after the previous quarterly meeting.
  139         (h) The annual apportionment of state funds for the support
  140  of a state university and a Florida College System institution
  141  allocated under general law may not be reduced because the
  142  institutions have received funds pursuant to a sales surtax
  143  levied under this subsection.
  144         (i) A surtax imposed under this subsection expires 5 years
  145  after the effective date of the surtax.
  146         (j) A county that levies a surtax under this subsection may
  147  not, for at least 20 years after expiration of the surtax,
  148  propose another referendum for a surtax under this subsection.
  149         Section 2. This act shall take effect upon becoming a law.