Florida Senate - 2020 SB 1016 By Senator Rouson 19-01504-20 20201016__ 1 A bill to be entitled 2 An act relating to discretionary sales surtaxes; 3 amending s. 212.055, F.S.; redefining the term 4 “infrastructure,” for purposes of the local government 5 infrastructure surtax, to add authorized expenditures 6 and revise criteria for surtax proceeds used for 7 certain affordable residential housing; revising 8 purposes for which a local government or special 9 district may enter into certain ground leases; 10 defining the term “residential housing”; providing an 11 effective date. 12 13 Be It Enacted by the Legislature of the State of Florida: 14 15 Section 1. Paragraph (d) of subsection (2) of section 16 212.055, Florida Statutes, is amended to read: 17 212.055 Discretionary sales surtaxes; legislative intent; 18 authorization and use of proceeds.—It is the legislative intent 19 that any authorization for imposition of a discretionary sales 20 surtax shall be published in the Florida Statutes as a 21 subsection of this section, irrespective of the duration of the 22 levy. Each enactment shall specify the types of counties 23 authorized to levy; the rate or rates which may be imposed; the 24 maximum length of time the surtax may be imposed, if any; the 25 procedure which must be followed to secure voter approval, if 26 required; the purpose for which the proceeds may be expended; 27 and such other requirements as the Legislature may provide. 28 Taxable transactions and administrative procedures shall be as 29 provided in s. 212.054. 30 (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.— 31 (d) The proceeds of the surtax authorized by this 32 subsection and any accrued interest shall be expended by the 33 school district, within the county and municipalities within the 34 county, or, in the case of a negotiated joint county agreement, 35 within another county, to finance, plan, and construct 36 infrastructure; to acquire any interest in land for public 37 recreation, conservation, or protection of natural resources or 38 to prevent or satisfy private property rights claims resulting 39 from limitations imposed by the designation of an area of 40 critical state concern; to provide loans, grants, or rebates to 41 residential or commercial property owners who make energy 42 efficiency improvements to their residential or commercial 43 property, if a local government ordinance authorizing such use 44 is approved by referendum; or to finance the closure of county 45 owned or municipally owned solid waste landfills that have been 46 closed or are required to be closed by order of the Department 47 of Environmental Protection. Any use of the proceeds or interest 48 for purposes of landfill closure before July 1, 1993, is 49 ratified. The proceeds and any interest may not be used for the 50 operational expenses of infrastructure, except that a county 51 that has a population of fewer than 75,000 and that is required 52 to close a landfill may use the proceeds or interest for long 53 term maintenance costs associated with landfill closure. 54 Counties, as defined in s. 125.011, and charter counties may, in 55 addition, use the proceeds or interest to retire or service 56 indebtedness incurred for bonds issued before July 1, 1987, for 57 infrastructure purposes, and for bonds subsequently issued to 58 refund such bonds. Any use of the proceeds or interest for 59 purposes of retiring or servicing indebtedness incurred for 60 refunding bonds before July 1, 1999, is ratified. 61 1. For the purposes of this paragraph, the term 62 “infrastructure” means: 63 a. Any fixed capital expenditure or fixed capital outlay 64 associated with the construction, reconstruction, or improvement 65 of public facilities that have a life expectancy of 5 or more 66 years, any related land acquisition, land improvement, design, 67 and engineering costs, and all other professional and related 68 costs required to bring the public facilities into service. For 69 purposes of this sub-subparagraph, the term “public facilities” 70 means facilities as defined in s. 163.3164(39), s. 163.3221(13), 71 or s. 189.012(5), and includes facilities that are necessary to 72 carry out governmental purposes, including, but not limited to, 73 fire stations, general governmental office buildings, and animal 74 shelters, regardless of whether the facilities are owned by the 75 local taxing authority or another governmental entity. 76 b. A fire department vehicle, an emergency medical service 77 vehicle, a sheriff’s office vehicle, a police department 78 vehicle, or any other vehicle, and the equipment necessary to 79 outfit the vehicle for its official use or equipment that has a 80 life expectancy of at least 5 years. 81 c. Any expenditure for the construction, lease, or 82 maintenance of, or provision of utilities or security for, 83 facilities, as defined in s. 29.008. 84 d. Any fixed capital expenditure or fixed capital outlay 85 associated with the improvement of private facilities that have 86 a life expectancy of 5 or more years and that the owner agrees 87 to make available for use on a temporary basis as needed by a 88 local government as a public emergency shelter or a staging area 89 for emergency response equipment during an emergency officially 90 declared by the state or by the local government under s. 91 252.38. Such improvements are limited to those necessary to 92 comply with current standards for public emergency evacuation 93 shelters. The owner must enter into a written contract with the 94 local government providing the improvement funding to make the 95 private facility available to the public for purposes of 96 emergency shelter at no cost to the local government for a 97 minimum of 10 years after completion of the improvement, with 98 the provision that the obligation will transfer to any 99 subsequent owner until the end of the minimum period. 100 e. Any expenditure for land acquisition, demolition of 101 existing structures, or other site preparation, subject to the 102 following conditions: 103 (I) The land is used forexpenditure for aresidential 104 housing; 105 (II)project in whichAt least 30 percent of the units on 106 the land are affordable to individuals or families whose total 107 annual household income does not exceed 120 percent of the area 108 median income adjusted for household size; 109 (III), ifThe land is owned by a local government or by a 110 special district that enters into a written agreement with the 111 local government to provide such housing; and 112 (IV) The land is used in accordance with these conditions 113 for a period of at least 50 years from the date of acquisition. 114 115 The local government or special district may enter into a ground 116 lease with a public or private person or entity for nominal or 117 other consideration for the construction, reconstruction, 118 renovation, recapitalization, or residential occupancy of the 119 residential housingprojecton land acquired pursuant to this 120 sub-subparagraph. As used in this sub-subparagraph, the term 121 “residential housing” includes, in addition to any housing unit, 122 any facility ancillary to such housing unit, including a laundry 123 facility, community room, or child care center. 124 f. Instructional technology used solely in a school 125 district’s classrooms. As used in this sub-subparagraph, the 126 term “instructional technology” means an interactive device that 127 assists a teacher in instructing a class or a group of students 128 and includes the necessary hardware and software to operate the 129 interactive device. The term also includes support systems in 130 which an interactive device may mount and is not required to be 131 affixed to the facilities. 132 2. For the purposes of this paragraph, the term “energy 133 efficiency improvement” means any energy conservation and 134 efficiency improvement that reduces consumption through 135 conservation or a more efficient use of electricity, natural 136 gas, propane, or other forms of energy on the property, 137 including, but not limited to, air sealing; installation of 138 insulation; installation of energy-efficient heating, cooling, 139 or ventilation systems; installation of solar panels; building 140 modifications to increase the use of daylight or shade; 141 replacement of windows; installation of energy controls or 142 energy recovery systems; installation of electric vehicle 143 charging equipment; installation of systems for natural gas fuel 144 as defined in s. 206.9951; and installation of efficient 145 lighting equipment. 146 3. Notwithstanding any other provision of this subsection, 147 a local government infrastructure surtax imposed or extended 148 after July 1, 1998, may allocate up to 15 percent of the surtax 149 proceeds for deposit into a trust fund within the county’s 150 accounts created for the purpose of funding economic development 151 projects having a general public purpose of improving local 152 economies, including the funding of operational costs and 153 incentives related to economic development. The ballot statement 154 must indicate the intention to make an allocation under the 155 authority of this subparagraph. 156 Section 2. This act shall take effect July 1, 2020.