Florida Senate - 2016 CS for SB 346 By the Committee on Finance and Tax; and Senator Altman 593-02549-16 2016346c1 1 A bill to be entitled 2 An act relating to local government infrastructure 3 surtax; amending s. 212.055, F.S.; authorizing 4 proceeds from a discretionary sales surtax to fund 5 capital restoration of natural water bodies for public 6 use under certain circumstances; limiting uses to 7 dredging operations related to ecologically beneficial 8 muck removal; reenacting s. 202.19(5) and (8), F.S., 9 relating to the local communications services tax, s. 10 202.20(3), F.S., relating to local communications 11 services tax conversion rates, s. 212.054(1), (2)(a), 12 and (4)(a) and (b), F.S., relating to discretionary 13 sales surtaxes, s. 212.0597, F.S., relating to the 14 maximum tax on fractional aircraft ownership 15 interests, s. 212.20(6)(b), F.S., relating to the 16 proceeds of discretionary sales surtaxes, and s. 17 1013.736(2)(b), F.S., relating to eligibility for the 18 District Effort Recognition Program, to incorporate 19 the amendment made to s. 212.055(2), F.S., in 20 references thereto; providing an effective date. 21 22 Be It Enacted by the Legislature of the State of Florida: 23 24 Section 1. Paragraph (h) of subsection (2) of section 25 212.055, Florida Statutes, is redesignated as paragraph (i), and 26 a new paragraph (h) is added to that subsection to read: 27 212.055 Discretionary sales surtaxes; legislative intent; 28 authorization and use of proceeds.—It is the legislative intent 29 that any authorization for imposition of a discretionary sales 30 surtax shall be published in the Florida Statutes as a 31 subsection of this section, irrespective of the duration of the 32 levy. Each enactment shall specify the types of counties 33 authorized to levy; the rate or rates which may be imposed; the 34 maximum length of time the surtax may be imposed, if any; the 35 procedure which must be followed to secure voter approval, if 36 required; the purpose for which the proceeds may be expended; 37 and such other requirements as the Legislature may provide. 38 Taxable transactions and administrative procedures shall be as 39 provided in s. 212.054. 40 (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.— 41 (h) Notwithstanding paragraph (d), if approved by a 42 majority of the electors of the county voting in a referendum, 43 the proceeds of the surtax authorized by this subsection, and 44 any accrued interest, may be used for the purpose of funding 45 capital projects to restore natural water bodies for public use, 46 including tributaries, canals, stormwater conveyance systems, 47 and channels that are directly connected to such natural water 48 bodies. Such use is limited to dredging operations related to 49 ecologically beneficial muck removal. 50 Section 2. For the purpose of incorporating the amendment 51 made by this act to section 212.055(2), Florida Statutes, in 52 references thereto, subsections (5) and (8) of section 202.19, 53 Florida Statutes, are reenacted to read: 54 202.19 Authorization to impose local communications 55 services tax.— 56 (5) In addition to the communications services taxes 57 authorized by subsection (1), a discretionary sales surtax that 58 a county or school board has levied under s. 212.055 is imposed 59 as a local communications services tax under this section, and 60 the rate shall be determined in accordance with s. 202.20(3). 61 (a) Except as otherwise provided in this subsection, each 62 such tax rate shall be applied, in addition to the other tax 63 rates applied under this chapter, to communications services 64 subject to tax under s. 202.12 which: 65 1. Originate or terminate in this state; and 66 2. Are charged to a service address in the county. 67 (b) With respect to private communications services, the 68 tax shall be on the sales price of such services provided within 69 the county, which shall be determined in accordance with the 70 following provisions: 71 1. Any charge with respect to a channel termination point 72 located within such county; 73 2. Any charge for the use of a channel between two channel 74 termination points located in such county; and 75 3. Where channel termination points are located both within 76 and outside of such county: 77 a. If any segment between two such channel termination 78 points is separately billed, 50 percent of such charge; and 79 b. If any segment of the circuit is not separately billed, 80 an amount equal to the total charge for such circuit multiplied 81 by a fraction, the numerator of which is the number of channel 82 termination points within such county and the denominator of 83 which is the total number of channel termination points of the 84 circuit. 85 (8) The revenues raised by any tax imposed under subsection 86 (1) or s. 202.20(1), or distributed to a local government 87 pursuant to s. 202.18, may be used by a municipality or county 88 for any public purpose, including, but not limited to, pledging 89 such revenues for the repayment of current or future bonded 90 indebtedness. Revenues raised by a tax imposed under subsection 91 (5) shall be used for the same purposes as the underlying 92 discretionary sales surtax imposed by the county or school board 93 under s. 212.055. 94 Section 3. For the purpose of incorporating the amendment 95 made by this act to section 212.055(2), Florida Statutes, in a 96 reference thereto, subsection (3) of section 202.20, Florida 97 Statutes, is reenacted to read: 98 202.20 Local communications services tax conversion rates.— 99 (3) For any county or school board that levies a 100 discretionary surtax under s. 212.055, the rate of such tax on 101 communications services as authorized by s. 202.19(5) shall be 102 as follows: 103 104 County .5% Discretionary surtax conversion rates1% Discretionary surtax conversion rates1.5% Discretionary surtax conversion rates 105 106 Alachua 0.3% 0.6% 0.8% 107 Baker 0.3% 0.5% 0.8% 108 Bay 0.3% 0.5% 0.8% 109 Bradford 0.3% 0.6% 0.8% 110 Brevard 0.3% 0.6% 0.9% 111 Broward 0.3% 0.5% 0.8% 112 Calhoun 0.3% 0.5% 0.8% 113 Charlotte 0.3% 0.6% 0.9% 114 Citrus 0.3% 0.6% 0.9% 115 Clay 0.3% 0.6% 0.8% 116 Collier 0.4% 0.7% 1.0% 117 Columbia 0.3% 0.6% 0.9% 118 Desoto 0.3% 0.6% 0.8% 119 Dixie 0.3% 0.5% 0.8% 120 Duval 0.3% 0.6% 0.8% 121 Escambia 0.3% 0.6% 0.9% 122 Flagler 0.4% 0.7% 1.0% 123 Franklin 0.3% 0.6% 0.9% 124 Gadsden 0.3% 0.5% 0.8% 125 Gilchrist 0.3% 0.5% 0.7% 126 Glades 0.3% 0.6% 0.8% 127 Gulf 0.3% 0.5% 0.8% 128 Hamilton 0.3% 0.6% 0.8% 129 Hardee 0.3% 0.5% 0.8% 130 Hendry 0.3% 0.6% 0.9% 131 Hernando 0.3% 0.6% 0.9% 132 Highlands 0.3% 0.6% 0.9% 133 Hillsborough 0.3% 0.6% 0.8% 134 Holmes 0.3% 0.6% 0.8% 135 Indian River 0.3% 0.6% 0.9% 136 Jackson 0.3% 0.5% 0.7% 137 Jefferson 0.3% 0.5% 0.8% 138 Lafayette 0.3% 0.5% 0.7% 139 Lake 0.3% 0.6% 0.9% 140 Lee 0.3% 0.6% 0.9% 141 Leon 0.3% 0.6% 0.8% 142 Levy 0.3% 0.5% 0.8% 143 Liberty 0.3% 0.6% 0.8% 144 Madison 0.3% 0.5% 0.8% 145 Manatee 0.3% 0.6% 0.8% 146 Marion 0.3% 0.5% 0.8% 147 Martin 0.3% 0.6% 0.8% 148 Miami-Dade 0.3% 0.5% 0.8% 149 Monroe 0.3% 0.6% 0.9% 150 Nassau 0.3% 0.6% 0.8% 151 Okaloosa 0.3% 0.6% 0.8% 152 Okeechobee 0.3% 0.6% 0.9% 153 Orange 0.3% 0.5% 0.8% 154 Osceola 0.3% 0.5% 0.8% 155 Palm Beach 0.3% 0.6% 0.8% 156 Pasco 0.3% 0.6% 0.9% 157 Pinellas 0.3% 0.6% 0.9% 158 Polk 0.3% 0.6% 0.8% 159 Putnam 0.3% 0.6% 0.8% 160 St. Johns 0.3% 0.6% 0.8% 161 St. Lucie 0.3% 0.6% 0.8% 162 Santa Rosa 0.3% 0.6% 0.9% 163 Sarasota 0.3% 0.6% 0.9% 164 Seminole 0.3% 0.6% 0.8% 165 Sumter 0.3% 0.5% 0.8% 166 Suwannee 0.3% 0.6% 0.8% 167 Taylor 0.3% 0.6% 0.9% 168 Union 0.3% 0.5% 0.8% 169 Volusia 0.3% 0.6% 0.8% 170 Wakulla 0.3% 0.6% 0.9% 171 Walton 0.3% 0.6% 0.9% 172 Washington 0.3% 0.5% 0.8% 173 The discretionary surtax conversion rate with respect to 174 communications services reflected on bills dated on or after 175 October 1, 2001, shall take effect without any further action by 176 a county or school board that has levied a surtax on or before 177 October 1, 2001. For a county or school board that levies a 178 surtax subsequent to October 1, 2001, the discretionary surtax 179 conversion rate with respect to communications services shall 180 take effect upon the effective date of the surtax as provided in 181 s. 212.054. The discretionary sales surtax rate on 182 communications services for a county or school board levying a 183 combined rate which is not listed in the table provided by this 184 subsection shall be calculated by averaging or adding the 185 appropriate rates from the table and rounding up to the nearest 186 tenth of a percent. 187 Section 4. For the purpose of incorporating the amendment 188 made by this act to section 212.055(2), Florida Statutes, in 189 references thereto, subsection (1), paragraph (a) of subsection 190 (2), and paragraphs (a) and (b) of subsection (4) of section 191 212.054, Florida Statutes, are reenacted to read: 192 212.054 Discretionary sales surtax; limitations, 193 administration, and collection.— 194 (1) No general excise tax on sales shall be levied by the 195 governing body of any county unless specifically authorized in 196 s. 212.055. Any general excise tax on sales authorized pursuant 197 to said section shall be administered and collected exclusively 198 as provided in this section. 199 (2)(a) The tax imposed by the governing body of any county 200 authorized to so levy pursuant to s. 212.055 shall be a 201 discretionary surtax on all transactions occurring in the county 202 which transactions are subject to the state tax imposed on 203 sales, use, services, rentals, admissions, and other 204 transactions by this chapter and communications services as 205 defined for purposes of chapter 202. The surtax, if levied, 206 shall be computed as the applicable rate or rates authorized 207 pursuant to s. 212.055 times the amount of taxable sales and 208 taxable purchases representing such transactions. If the surtax 209 is levied on the sale of an item of tangible personal property 210 or on the sale of a service, the surtax shall be computed by 211 multiplying the rate imposed by the county within which the sale 212 occurs by the amount of the taxable sale. The sale of an item of 213 tangible personal property or the sale of a service is not 214 subject to the surtax if the property, the service, or the 215 tangible personal property representing the service is delivered 216 within a county that does not impose a discretionary sales 217 surtax. 218 (4)(a) The department shall administer, collect, and 219 enforce the tax authorized under s. 212.055 pursuant to the same 220 procedures used in the administration, collection, and 221 enforcement of the general state sales tax imposed under the 222 provisions of this chapter, except as provided in this section. 223 The provisions of this chapter regarding interest and penalties 224 on delinquent taxes shall apply to the surtax. Discretionary 225 sales surtaxes shall not be included in the computation of 226 estimated taxes pursuant to s. 212.11. Notwithstanding any other 227 provision of law, a dealer need not separately state the amount 228 of the surtax on the charge ticket, sales slip, invoice, or 229 other tangible evidence of sale. For the purposes of this 230 section and s. 212.055, the “proceeds” of any surtax means all 231 funds collected and received by the department pursuant to a 232 specific authorization and levy under s. 212.055, including any 233 interest and penalties on delinquent surtaxes. 234 (b) The proceeds of a discretionary sales surtax collected 235 by the selling dealer located in a county imposing the surtax 236 shall be returned, less the cost of administration, to the 237 county where the selling dealer is located. The proceeds shall 238 be transferred to the Discretionary Sales Surtax Clearing Trust 239 Fund. A separate account shall be established in the trust fund 240 for each county imposing a discretionary surtax. The amount 241 deducted for the costs of administration may not exceed 3 242 percent of the total revenue generated for all counties levying 243 a surtax authorized in s. 212.055. The amount deducted for the 244 costs of administration may be used only for costs that are 245 solely and directly attributable to the surtax. The total cost 246 of administration shall be prorated among those counties levying 247 the surtax on the basis of the amount collected for a particular 248 county to the total amount collected for all counties. The 249 department shall distribute the moneys in the trust fund to the 250 appropriate counties each month, unless otherwise provided in s. 251 212.055. 252 Section 5. For the purpose of incorporating the amendment 253 made by this act to section 212.055(2), Florida Statutes, in a 254 reference thereto, section 212.0597, Florida Statutes, is 255 reenacted to read: 256 212.0597 Maximum tax on fractional aircraft ownership 257 interests.—The maximum tax imposed under this chapter, including 258 any discretionary sales surtax under s. 212.055, is limited to 259 $300 on the sale or use in this state of a fractional ownership 260 interest in aircraft pursuant to a fractional aircraft ownership 261 program. The tax applies to the total consideration paid for the 262 fractional ownership interest, including any amounts paid by the 263 fractional owner as monthly management or maintenance fees. The 264 tax applies only if the fractional ownership interest is sold by 265 or to the program manager of the fractional aircraft ownership 266 program, or if the fractional ownership interest is transferred 267 upon the approval of the program manager of the fractional 268 aircraft ownership program. 269 Section 6. For the purpose of incorporating the amendment 270 made by this act to section 212.055(2), Florida Statutes, in a 271 reference thereto, paragraph (b) of subsection (6) of section 272 212.20, Florida Statutes, is reenacted to read: 273 212.20 Funds collected, disposition; additional powers of 274 department; operational expense; refund of taxes adjudicated 275 unconstitutionally collected.— 276 (6) Distribution of all proceeds under this chapter and ss. 277 202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows: 278 (b) Proceeds from discretionary sales surtaxes imposed 279 pursuant to ss. 212.054 and 212.055 shall be reallocated to the 280 Discretionary Sales Surtax Clearing Trust Fund. 281 Section 7. For the purpose of incorporating the amendment 282 made by this act to section 212.055(2), Florida Statutes, in a 283 reference thereto, paragraph (b) of subsection (2) of section 284 1013.736, Florida Statutes, is reenacted to read: 285 1013.736 District Effort Recognition Program.— 286 (2) ELIGIBILITY.—Annually, the Department of Education 287 shall determine each district’s compliance with the provisions 288 of s. 1003.03 and determine the district’s eligibility to 289 receive a district effort recognition grant for local school 290 facilities projects pursuant to this section. Districts shall be 291 eligible for a district effort recognition grant based upon 292 participation in any of the following: 293 (b) The district participates in the levy of the local 294 government infrastructure sales surtax authorized in s. 295 212.055(2). 296 Section 8. This act shall take effect July 1, 2016.