Florida Senate - 2019                        COMMITTEE AMENDMENT
       Bill No. PCS (813072) for SB 7070
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                   Comm: WD            .                                
                  04/19/2019           .                                

       The Committee on Appropriations (Lee) recommended the following:
    1         Senate Amendment to Amendment (782410) (with title
    2  amendment)
    4         Delete lines 1882 - 1993
    5  and insert:
    6         Section 21. Subsection (6) of section 212.055, Florida
    7  Statutes, is amended to read:
    8         212.055 Discretionary sales surtaxes; legislative intent;
    9  authorization and use of proceeds.—It is the legislative intent
   10  that any authorization for imposition of a discretionary sales
   11  surtax shall be published in the Florida Statutes as a
   12  subsection of this section, irrespective of the duration of the
   13  levy. Each enactment shall specify the types of counties
   14  authorized to levy; the rate or rates which may be imposed; the
   15  maximum length of time the surtax may be imposed, if any; the
   16  procedure which must be followed to secure voter approval, if
   17  required; the purpose for which the proceeds may be expended;
   18  and such other requirements as the Legislature may provide.
   19  Taxable transactions and administrative procedures shall be as
   20  provided in s. 212.054.
   22  SURTAX.—
   23         (a) The school board in each county may levy, pursuant to
   24  resolution conditioned to take effect only upon approval by a
   25  majority vote of the electors of the county voting in a
   26  referendum, a discretionary sales surtax at a rate that may not
   27  exceed 0.5 percent.
   28         (b) The resolution shall include a statement that provides
   29  a brief and general description of the school capital outlay,
   30  teacher salary, and school safety projects to be funded by the
   31  surtax. The statement shall conform to the requirements of s.
   32  101.161 and shall be placed on the ballot by the governing body
   33  of the county. The following question shall be placed on the
   34  ballot:
   36  ....FOR THE                  ....CENTS TAX           
   37  ....AGAINST THE              ....CENTS TAX           
   39         (c) The resolution providing for the imposition of the
   40  surtax shall set forth a plan for use of the surtax proceeds for
   41  fixed capital expenditures or fixed capital costs associated
   42  with the construction, reconstruction, or improvement of school
   43  facilities and campuses which have a useful life expectancy of 5
   44  or more years, and any land acquisition, land improvement,
   45  design, and engineering costs related thereto, and limited
   46  school safety-related expenses and teacher salaries described in
   47  paragraph (e). Additionally, the plan shall include the costs of
   48  retrofitting and providing for technology implementation,
   49  including hardware and software, for the various sites within
   50  the school district. Surtax revenues may be used for the purpose
   51  of servicing bond indebtedness to finance projects authorized by
   52  this subsection, and any interest accrued thereto may be held in
   53  trust to finance such projects. Neither the proceeds of the
   54  surtax nor any interest accrued thereto shall be used for
   55  operational expenses except for the specified school safety
   56  related expenses and teacher salaries described in paragraph
   57  (e).
   58         (d) Surtax revenues collected by the Department of Revenue
   59  pursuant to this subsection shall be distributed to the school
   60  board imposing the surtax in accordance with law.
   61         (e) For purposes of this paragraph, no more than 30 percent
   62  of revenues raised from the surtax may be expended on school
   63  safety and security projects or teacher salaries approved by the
   64  school board. School safety and security projects approved by
   65  the school board are not limited to capital expenditures.
   66  Annually, by October 1, the school board must report
   67  expenditures on school safety and security projects, which must
   68  detail each project with a cost exceeding $1,000, to the
   69  Governor, the President of the Senate, and the Speaker of the
   70  House of Representatives.
   71         (f) The revenues of any surtax adopted pursuant to this
   72  paragraph which was approved by the electors of the county
   73  before July 1, 2018, may not be used for any expenditure
   74  described in paragraph (e) until a new resolution outlining the
   75  intent to expend revenues on such projects is adopted by the
   76  electors of the county as required by this paragraph.
   77         Section 22. Subsection (7) of section 212.054, Florida
   78  Statutes, is amended to read:
   79         212.054 Discretionary sales surtax; limitations,
   80  administration, and collection.—
   81         (7)(a) The governing body of any county levying a
   82  discretionary sales surtax or the school board of any county
   83  levying the school capital outlay, teacher salary, and safety
   84  surtax authorized by s. 212.055(6) shall notify the department
   85  within 10 days after final adoption by ordinance or referendum
   86  of an imposition, termination, or rate change of the surtax, but
   87  no later than November 16 prior to the effective date. The
   88  notice must specify the time period during which the surtax will
   89  be in effect and the rate and must include a copy of the
   90  ordinance and such other information as the department requires
   91  by rule. Failure to timely provide such notification to the
   92  department shall result in the delay of the effective date for a
   93  period of 1 year.
   94         (b) In addition to the notification required by paragraph
   95  (a), the governing body of any county proposing to levy a
   96  discretionary sales surtax or the school board of any county
   97  proposing to levy the school capital outlay, teacher salary, and
   98  safety surtax authorized by s. 212.055(6) shall notify the
   99  department by October 1 if the referendum or consideration of
  100  the ordinance that would result in imposition, termination, or
  101  rate change of the surtax is scheduled to occur on or after
  102  October 1 of that year. Failure to timely provide such
  103  notification to the department shall result in the delay of the
  104  effective date for a period of 1 year.
  105         Section 23. Section 1011.715, Florida Statutes, is amended
  106  to read:
  107         1011.715 Resolution regarding school capital outlay
  108  surcharge.—The resolution of a district school board providing
  109  for the imposition of the school capital outlay, teacher salary,
  110  and safety surtax authorized in s. 212.055(6) may include a
  111  covenant by the district school board to decrease the capital
  112  local school property tax levied pursuant to s. 1011.71(2) and
  113  to maintain that tax at the reduced millage as long as the
  114  surtax is in effect. The resolution may also provide that the
  115  surtax shall sunset on December 31 of any year in which the
  116  district school board levies the capital property tax under s.
  117  1011.71(2) at a millage rate in excess of the reduced millage
  118  rate promised in the resolution. Finally, if the surtax revenues
  119  are pledged to service bonded indebtedness, the district school
  120  board may covenant not to levy the capital property tax under s.
  121  1011.71(2) at a millage rate in excess of the reduced millage
  122  rate promised in the resolution.
  123         Section 24. Paragraph (a) of subsection (2) of section
  124  1013.736, Florida Statutes, is amended to read:
  125         1013.736 District Effort Recognition Program.—
  126         (2) ELIGIBILITY.—Annually, the Department of Education
  127  shall determine each district’s compliance with the provisions
  128  of s. 1003.03 and determine the district’s eligibility to
  129  receive a district effort recognition grant for local school
  130  facilities projects pursuant to this section. Districts shall be
  131  eligible for a district effort recognition grant based upon
  132  participation in any of the following:
  133         (a) The district levies a half-cent school capital outlay,
  134  teacher salary, and safety surtax authorized in s. 212.055(6).
  135         Section 25. Paragraph (a) of subsection (2) and paragraphs
  136  (b), (c), and (d) of subsection (6) of section 1013.64, Florida
  137  Statutes, are amended to read:
  138         1013.64 Funds for comprehensive educational plant needs;
  139  construction cost maximums for school district capital
  140  projects.—Allocations from the Public Education Capital Outlay
  141  and Debt Service Trust Fund to the various boards for capital
  142  outlay projects shall be determined as follows:
  143         (2)(a) The department shall establish, as a part of the
  144  Public Education Capital Outlay and Debt Service Trust Fund, a
  145  separate account, in an amount determined by the Legislature, to
  146  be known as the “Special Facility Construction Account.” The
  147  Special Facility Construction Account shall be used to provide
  148  necessary construction funds to school districts which have
  149  urgent construction needs but which lack sufficient resources at
  150  present, and cannot reasonably anticipate sufficient resources
  151  within the period of the next 3 years, for these purposes from
  152  currently authorized sources of capital outlay revenue. A school
  153  district requesting funding from the Special Facility
  154  Construction Account shall submit one specific construction
  155  project, not to exceed one complete educational plant, to the
  156  Special Facility Construction Committee. A district may not
  157  receive funding for more than one approved project in any 3-year
  158  period or while any portion of the district’s participation
  159  requirement is outstanding. The first year of the 3-year period
  160  shall be the first year a district receives an appropriation.
  161  The department shall encourage a construction program that
  162  reduces the average size of schools in the district. The request
  163  must meet the following criteria to be considered by the
  164  committee:
  165         1. The project must be deemed a critical need and must be
  166  recommended for funding by the Special Facility Construction
  167  Committee. Before developing construction plans for the proposed
  168  facility, the district school board must request a
  169  preapplication review by the Special Facility Construction
  170  Committee or a project review subcommittee convened by the chair
  171  of the committee to include two representatives of the
  172  department and two staff members from school districts not
  173  eligible to participate in the program. A school district may
  174  request a preapplication review at any time; however, if the
  175  district school board seeks inclusion in the department’s next
  176  annual capital outlay legislative budget request, the
  177  preapplication review request must be made before February 1.
  178  Within 90 days after receiving the preapplication review
  179  request, the committee or subcommittee must meet in the school
  180  district to review the project proposal and existing facilities.
  181  To determine whether the proposed project is a critical need,
  182  the committee or subcommittee shall consider, at a minimum, the
  183  capacity of all existing facilities within the district as
  184  determined by the Florida Inventory of School Houses; the
  185  district’s pattern of student growth; the district’s existing
  186  and projected capital outlay full-time equivalent student
  187  enrollment as determined by the demographic, revenue, and
  188  education estimating conferences established in s. 216.136; the
  189  district’s existing satisfactory student stations; the use of
  190  all existing district property and facilities; grade level
  191  configurations; and any other information that may affect the
  192  need for the proposed project.
  193         2. The construction project must be recommended in the most
  194  recent survey or survey amendment cooperatively prepared by the
  195  district and the department, and approved by the department
  196  under the rules of the State Board of Education. If a district
  197  employs a consultant in the preparation of a survey or survey
  198  amendment, the consultant may not be employed by or receive
  199  compensation from a third party that designs or constructs a
  200  project recommended by the survey.
  201         3. The construction project must appear on the district’s
  202  approved project priority list under the rules of the State
  203  Board of Education.
  204         4. The district must have selected and had approved a site
  205  for the construction project in compliance with s. 1013.36 and
  206  the rules of the State Board of Education.
  207         5. The district shall have developed a district school
  208  board adopted list of facilities that do not exceed the norm for
  209  net square feet occupancy requirements under the State
  210  Requirements for Educational Facilities, using all possible
  211  programmatic combinations for multiple use of space to obtain
  212  maximum daily use of all spaces within the facility under
  213  consideration.
  214         6. Upon construction, the total cost per student station,
  215  including change orders, must not exceed the cost per student
  216  station as provided in subsection (6) except for cost overruns
  217  created by a disaster as defined in s. 252.34 or an
  218  unforeseeable circumstance beyond the district’s control as
  219  determined by the Special Facility Construction Committee.
  220         7. There shall be an agreement signed by the district
  221  school board stating that it will advertise for bids within 30
  222  days of receipt of its encumbrance authorization from the
  223  department.
  224         8. For construction projects for which Special Facilities
  225  Construction Account funding is sought before the 2019-2020
  226  fiscal year, the district shall, at the time of the request and
  227  for a continuing period necessary to meet the district’s
  228  participation requirement, levy the maximum millage against its
  229  nonexempt assessed property value as allowed in s. 1011.71(2) or
  230  shall raise an equivalent amount of revenue from the school
  231  capital outlay, teacher salary, and safety surtax authorized
  232  under s. 212.055(6). Beginning with construction projects for
  233  which Special Facilities Construction Account funding is sought
  234  in the 2019-2020 fiscal year, the district shall, for a minimum
  235  of 3 years before submitting the request and for a continuing
  236  period necessary to meet its participation requirement, levy the
  237  maximum millage against the district’s nonexempt assessed
  238  property value as authorized under s. 1011.71(2) or shall raise
  239  an equivalent amount of revenue from the school capital outlay,
  240  teacher salary, and safety surtax authorized under s.
  241  212.055(6). Any district with a new or active project, funded
  242  under the provisions of this subsection, shall be required to
  243  budget no more than the value of 1 mill per year to the project
  244  until the district’s participation requirement relating to the
  245  local discretionary capital improvement millage or the
  246  equivalent amount of revenue from the school capital outlay,
  247  teacher salary, and safety surtax is satisfied.
  249  ================= T I T L E  A M E N D M E N T ================
  250  And the title is amended as follows:
  251         Delete line 2402
  252  and insert:
  253         amending s. 212.055, F.S.; revising the purposes of a
  254         specified surtax to include teacher salaries and
  255         school safety; providing an expenditure limit of a
  256         specified percentage of revenues from the surtax;
  257         requiring school boards to annually report certain
  258         expenditures to the Governor and the Legislature by a
  259         specified date; prohibiting the expenditure of certain
  260         revenues until electors of a county adopt a
  261         resolution; amending ss. 212.054, 1011.715, and
  262         1013.736, F.S.; conforming provisions to changes made
  263         by the act; amending s. 1013.64, F.S.; conforming a
  264         provision to changes made by the act; revising the
  265         information