Florida Senate - 2015                        COMMITTEE AMENDMENT
       Bill No. SB 216
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  02/03/2015           .                                

       The Committee on Community Affairs (Bradley) recommended the
    1         Senate Amendment 
    3         Delete lines 74 - 167
    4  and insert:
    5  services taxing unit. The municipality receiving the fire
    6  services, or a county on behalf of the municipal services taxing
    7  unit receiving the fire services, may enact an ordinance levying
    8  the tax as provided in s. 175.101. Upon being provided copies of
    9  the interlocal agreement and the municipal ordinance levying the
   10  tax, the division may distribute any premium taxes reported for
   11  the municipality or municipal services taxing unit receiving the
   12  fire services to the participating municipality providing the
   13  fire services as long as the interlocal agreement 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, municipal services taxing unit, or
   22  special fire control district in this state described and
   23  classified in s. 175.041, having a lawfully established
   24  firefighters’ pension trust fund or municipal fund or special
   25  fire control district fund, by whatever name known, providing
   26  pension benefits to firefighters as provided under this chapter,
   27  or receiving fire protection services from a municipality
   28  participating under this chapter, may assess and impose on every
   29  insurance company, corporation, or other insurer now engaged in
   30  or carrying on, or who shall hereinafter engage in or carry on,
   31  the business of property insurance as shown by the records of
   32  the Office of Insurance Regulation of the Financial Services
   33  Commission, an excise tax in addition to any lawful license or
   34  excise tax now levied by each of the municipalities, municipal
   35  services taxing units, or special fire control districts,
   36  respectively, amounting to 1.85 percent of the gross amount of
   37  receipts of premiums from policyholders on all premiums
   38  collected on property insurance policies covering property
   39  within the corporate limits of such municipalities or within the
   40  legally defined boundaries of municipal services taxing units or
   41  special fire control districts, respectively. Whenever the
   42  boundaries of a special fire control district that has lawfully
   43  established a firefighters’ pension trust fund encompass a
   44  portion of the corporate territory of a municipality that has
   45  also lawfully established a firefighters’ pension trust fund, or
   46  a municipal services taxing unit receiving fire protection
   47  services from a municipality participating under this chapter,
   48  that portion of the tax receipts attributable to insurance
   49  policies covering property situated both within the municipality
   50  or municipal services taxing unit, and the special fire control
   51  district shall be given to the fire service provider. For the
   52  purpose of this section, the boundaries of a special fire
   53  control district include an area that has been annexed until the
   54  completion of the 4-year period provided for in s. 171.093(4),
   55  or other agreed-upon extension, or if a special fire control
   56  district is providing services under an interlocal agreement
   57  executed in accordance with s. 171.093(3). The agent shall
   58  identify the fire service provider on the property owner’s
   59  application for insurance. Remaining revenues collected pursuant
   60  to this chapter shall be distributed to the municipality or
   61  special fire control district according to the location of the
   62  insured property.
   63         (3) This excise tax shall be payable annually on March 1 of
   64  each year after the passage of an ordinance, in the case of a
   65  municipality or municipal services taxing unit, or resolution,
   66  in the case of a special fire control district, assessing and
   67  imposing the tax authorized by this section. Installments of
   68  taxes shall be paid according to the provision of s.
   69  624.5092(2)(a), (b), and (c).
   71  This section also applies to any municipality consisting of a
   72  single consolidated government which is made up of a former
   73  county and one or more municipalities, consolidated pursuant to
   74  the authority in s. 3 or s. 6(e), Art. VIII of the State
   75  Constitution, and to property insurance policies covering
   76  property within the boundaries of the consolidated government,
   77  regardless of whether the properties are located within one or
   78  more separately incorporated areas within the consolidated
   79  government, provided the properties are being provided fire
   80  protection services by the consolidated government. This section
   81  also applies to any municipality, as provided in s.
   82  175.041(3)(c), which has entered into an interlocal agreement to
   83  receive fire protection services from another municipality
   84  participating under this chapter. The excise tax may be levied
   85  on all premiums collected on property insurance policies
   86  covering property located within the corporate limits of the
   87  municipality receiving the fire protection services, but will be
   88  available for distribution to the municipality providing the
   89  fire protection services.
   90         Section 3. Section 175.111, Florida Statutes, is amended to
   91  read:
   92         175.111 Certified copy of ordinance or resolution filed;
   93  insurance companies’ annual report of premiums; duplicate files;
   94  book of accounts.—For any municipality, municipal services
   95  taxing unit, special fire control district, chapter plan, local
   96  law municipality, local law special fire control district, or
   97  local law plan under this chapter, whenever any municipality, or
   98  any county on behalf of a municipal services taxing unit, passes
   99  an ordinance or whenever any special fire control