Florida Senate - 2016 SB 660 By Senator Hays 11-00234B-16 2016660__ 1 A bill to be entitled 2 An act relating to local governments; amending s. 3 163.31801, F.S.; authorizing the use of impact fees to 4 construct new capital facilities or to improve, alter, 5 or expand existing capital facilities; creating s. 6 201.032, F.S.; authorizing a county or municipality to 7 impose a surcharge on documents taxable under s. 8 201.02, F.S., for the purpose of funding certain 9 capital improvements and capital facilities in lieu of 10 imposing impact fees; restricting the amount of the 11 surcharge; specifying procedures to enact an ordinance 12 to impose the surcharge and specifying the effective 13 date and termination date of such ordinance; 14 specifying requirements for a county to notify the 15 Department of Revenue when adopting certain ordinances 16 relating to the surcharge; requiring the department to 17 pay certain moneys to a county or municipality that 18 imposes the surcharge; requiring a county or 19 municipality to deposit revenues from the surcharge 20 into a special trust fund and to annually provide 21 certain information about such fund to the department; 22 specifying authorized uses of surcharge revenues; 23 prohibiting a county or municipality that imposes a 24 surcharge for an authorized purpose from also imposing 25 an impact fee for the same purpose; providing 26 applicability; providing for construction; providing 27 an effective date. 28 29 Be It Enacted by the Legislature of the State of Florida: 30 31 Section 1. Subsections (4) and (5) of section 163.31801, 32 Florida Statutes, are renumbered as subsections (5) and (6), 33 respectively, and a new subsection (4) is added to that section, 34 to read: 35 163.31801 Impact fees; short title; intent; definitions; 36 ordinances levying impact fees.— 37 (4) Notwithstanding any other provision of law, charter, or 38 ordinance, if such county, municipality, or special district has 39 existing impact fees, such impact fees may be used by the 40 county, municipality, or special district to construct new 41 capital facilities or to improve, alter, or replace existing 42 capital facilities to meet required levels of service 43 requirements. Capital facilities include, but are not limited 44 to, transportation facilities, utilities, water and sewer 45 systems, parks and recreational facilities, libraries, 46 educational facilities, and health systems and facilities. 47 Section 2. Section 201.032, Florida Statutes, is created to 48 read: 49 201.032 Discretionary surcharge on deeds and other 50 instruments in lieu of impact fees.— 51 (1) In lieu of imposing an impact fee, a county or 52 municipality may impose a discretionary surcharge on documents 53 taxable under s. 201.02 for the purpose of financing capital 54 improvements and facilities authorized under subsection (6). A 55 county or municipality may impose more than one surcharge 56 pursuant to this section; however, the combined total of all 57 surcharges imposed by a county and each municipality within such 58 county may not exceed the rate of $1 for each $100, or 59 fractional part thereof, of the consideration for the real 60 property interest transferred. 61 (2) A local government that enacts and implements a 62 discretionary surcharge in lieu of imposing an impact fee shall 63 provide credits on a dollar-for-dollar basis for impact fees, 64 mobility fees, or other exactions previously paid by the entity 65 under a developer agreement, proportionate share agreement, or 66 development order. 67 (3) A discretionary surcharge imposed pursuant to this 68 section must be established by ordinance. The ordinance must be 69 proposed at a regular meeting of the governing authority of the 70 county or municipality at least 2 weeks before formal adoption, 71 must explicitly state the purpose under subsection (6) for which 72 the surcharge is imposed, and must restrict the use of the 73 revenues of the surcharge, including penalties and accrued 74 interest thereon, for such purpose. Formal adoption of such 75 ordinance is not effective unless approved on a final vote by a 76 majority of the total membership of the governing authority of 77 the county or municipality. The ordinance may take effect only 78 on January 1 of any given year and may terminate only on 79 December 31 of any given year. The county shall notify the 80 department within 10 days after final adoption of the ordinance 81 imposing, terminating, or changing the rate of a surcharge, but 82 no later than September 1 prior to the effective date. 83 (4) The Department of Revenue shall pay to the governing 84 authority of a county or municipality that imposes a 85 discretionary surcharge all moneys, penalties, and interest 86 collected under this section, less any administrative costs. 87 (5) The county or municipality shall deposit revenues from 88 the imposition of a discretionary surcharge into a trust fund 89 created solely for that purpose. Revenues from each individual 90 discretionary surcharge must be deposited into a separate trust 91 fund, except revenues from the imposition of surcharges for the 92 same purpose which may be deposited into one trust fund. The 93 county or municipality shall include in the financial report 94 required under s. 218.32 information showing the revenues and 95 expenses of each trust fund of a discretionary surcharge for the 96 fiscal year. 97 (6) The revenues of a discretionary surcharge imposed 98 pursuant to this section, including penalties and accrued 99 interest thereon, may be used only to provide, construct, 100 improve, repair, alter, or replace any of the following: 101 (a) Utilities and water and sewer systems. 102 (b) Transportation facilities. 103 (c) Park, recreational, library, and health system 104 facilities. 105 (d) Educational facilities. 106 1. Funds from the surcharge revenues trust fund may be 107 transferred to the local school district pursuant to an 108 interlocal agreement, which shall govern the authorized use of 109 the funds and required financial reporting. 110 2. A school district receiving funds pursuant to this 111 section shall prepare and submit an annual report to the 112 governing authority of the county detailing the expenditure of 113 funds transferred to the school district pursuant to this 114 section. 115 (7) A county or municipality that imposes a discretionary 116 surcharge on documents pursuant to this section for a purpose 117 authorized under subsection (6) may not also impose an impact 118 fee for the same purpose while the surcharge is in effect. 119 (8) All provisions of this chapter, except s. 201.15, apply 120 to a discretionary surcharge imposed pursuant to this section. 121 (9) The imposition of a discretionary surcharge pursuant to 122 this section shall be construed as being authorized by general 123 law in accordance with ss. 1 and 9, Art. VII of the State 124 Constitution. 125 Section 3. This act shall take effect July 1, 2016.