Florida Senate - 2022                                    SB 1194
       By Senator Boyd
       21-01600-22                                           20221194__
    1                        A bill to be entitled                      
    2         An act relating to local tax referenda requirements;
    3         amending ss. 125.0104, 125.0108, and 125.901, F.S.;
    4         requiring referenda elections related to tourist
    5         development taxes, tourist impact taxes, and
    6         children’s services and independent special district
    7         property taxes to be held on the day of a general
    8         election; amending ss. 200.091 and 200.101, F.S.;
    9         requiring referenda elections related to increases in
   10         county and municipal ad valorem tax millages to be
   11         held on the day of a general election; amending s.
   12         255.0992, F.S.; conforming provisions; amending s.
   13         336.021, F.S.; requiring referenda elections related
   14         to the ninth-cent fuel tax to be held on the day of a
   15         general election; amending s. 336.025, F.S.; requiring
   16         referenda elections related to local option fuel taxes
   17         to be held on the day of a general election; amending
   18         s. 1011.73, F.S.; requiring referenda elections
   19         related to certain school district millage elections
   20         to be held on the day of a general election; providing
   21         an effective date.
   23  Be It Enacted by the Legislature of the State of Florida:
   25         Section 1. Paragraphs (a) and (b) of subsection (6) of
   26  section 125.0104, Florida Statutes, are amended to read:
   27         125.0104 Tourist development tax; procedure for levying;
   28  authorized uses; referendum; enforcement.—
   29         (6) REFERENDUM.—
   30         (a) No ordinance enacted by any county levying the tax
   31  authorized by paragraphs (3)(b) and (c) shall take effect until
   32  the ordinance levying and imposing the tax has been approved in
   33  a referendum held at a general election, as defined in s.
   34  97.021, by a majority of the electors voting in such election in
   35  the county or by a majority of the electors voting in the
   36  subcounty special tax district affected by the tax.
   37         (b) The governing board of the county levying the tax shall
   38  arrange to place a question on the ballot at a general the next
   39  regular or special election, as defined in s. 97.021, to be held
   40  within the county, which question shall be in substantially the
   41  following form as follows:
   42         ....FOR the Tourist Development Tax
   43         ....AGAINST the Tourist Development Tax.
   44         Section 2. Subsection (5) of section 125.0108, Florida
   45  Statutes, is amended to read:
   46         125.0108 Areas of critical state concern; tourist impact
   47  tax.—
   48         (5) The tourist impact tax authorized by this section shall
   49  take effect only upon express approval by a majority vote of
   50  those qualified electors in the area or areas of critical state
   51  concern in the county seeking to levy such tax, voting in a
   52  referendum to be held by the governing board of such county in
   53  conjunction with a general or special election, as defined in s.
   54  97.021, in accordance with the provisions of law relating to
   55  elections currently in force. However, if the area or areas of
   56  critical state concern are greater than 50 percent of the land
   57  area of the county and the tax is to be imposed throughout the
   58  entire county, the tax shall take effect only upon express
   59  approval of a majority of the qualified electors of the county
   60  voting in such a referendum.
   61         Section 3. Subsection (1) of section 125.901, Florida
   62  Statutes, is amended to read:
   63         125.901 Children’s services; independent special district;
   64  council; powers, duties, and functions; public records
   65  exemption.—
   66         (1) Each county may by ordinance create an independent
   67  special district, as defined in ss. 189.012 and 200.001(8)(e),
   68  to provide funding for children’s services throughout the county
   69  in accordance with this section. The boundaries of such district
   70  shall be coterminous with the boundaries of the county. The
   71  county governing body shall obtain approval at a general
   72  election, as defined in s. 97.021, by a majority vote of those
   73  electors voting on the question, to annually levy ad valorem
   74  taxes which shall not exceed the maximum millage rate authorized
   75  by this section. Any district created pursuant to the provisions
   76  of this subsection shall be required to levy and fix millage
   77  subject to the provisions of s. 200.065. Once such millage is
   78  approved by the electorate, the district shall not be required
   79  to seek approval of the electorate in future years to levy the
   80  previously approved millage.
   81         (a) The governing body of the district shall be a council
   82  on children’s services, which may also be known as a juvenile
   83  welfare board or similar name as established in the ordinance by
   84  the county governing body. Such council shall consist of 10
   85  members, including: the superintendent of schools; a local
   86  school board member; the district administrator from the
   87  appropriate district of the Department of Children and Families,
   88  or his or her designee who is a member of the Senior Management
   89  Service or of the Selected Exempt Service; one member of the
   90  county governing body; and the judge assigned to juvenile cases
   91  who shall sit as a voting member of the board, except that said
   92  judge shall not vote or participate in the setting of ad valorem
   93  taxes under this section. If there is more than one judge
   94  assigned to juvenile cases in a county, the chief judge shall
   95  designate one of said juvenile judges to serve on the board. The
   96  remaining five members shall be appointed by the Governor, and
   97  shall, to the extent possible, represent the demographic
   98  diversity of the population of the county. After soliciting
   99  recommendations from the public, the county governing body shall
  100  submit to the Governor the names of at least three persons for
  101  each vacancy occurring among the five members appointed by the
  102  Governor, and the Governor shall appoint members to the council
  103  from the candidates nominated by the county governing body. The
  104  Governor shall make a selection within a 45-day period or
  105  request a new list of candidates. All members appointed by the
  106  Governor shall have been residents of the county for the
  107  previous 24-month period. Such members shall be appointed for 4
  108  year terms, except that the length of the terms of the initial
  109  appointees shall be adjusted to stagger the terms. The Governor
  110  may remove a member for cause or upon the written petition of
  111  the county governing body. If any of the members of the council
  112  required to be appointed by the Governor under the provisions of
  113  this subsection shall resign, die, or be removed from office,
  114  the vacancy thereby created shall, as soon as practicable, be
  115  filled by appointment by the Governor, using the same method as
  116  the original appointment, and such appointment to fill a vacancy
  117  shall be for the unexpired term of the person who resigns, dies,
  118  or is removed from office.
  119         (b) However, any county as defined in s. 125.011(1) may
  120  instead have a governing body consisting of 33 members,
  121  including: the superintendent of schools, or his or her
  122  designee; two representatives of public postsecondary education
  123  institutions located in the county; the county manager or the
  124  equivalent county officer; the district administrator from the
  125  appropriate district of the Department of Children and Families,
  126  or the administrator’s designee who is a member of the Senior
  127  Management Service or the Selected Exempt Service; the director
  128  of the county health department or the director’s designee; the
  129  state attorney for the county or the state attorney’s designee;
  130  the chief judge assigned to juvenile cases, or another juvenile
  131  judge who is the chief judge’s designee and who shall sit as a
  132  voting member of the board, except that the judge may not vote
  133  or participate in setting ad valorem taxes under this section;
  134  an individual who is selected by the board of the local United
  135  Way or its equivalent; a member of a locally recognized faith
  136  based coalition, selected by that coalition; a member of the
  137  local chamber of commerce, selected by that chamber or, if more
  138  than one chamber exists within the county, a person selected by
  139  a coalition of the local chambers; a member of the early
  140  learning coalition, selected by that coalition; a representative
  141  of a labor organization or union active in the county; a member
  142  of a local alliance or coalition engaged in cross-system
  143  planning for health and social service delivery in the county,
  144  selected by that alliance or coalition; a member of the local
  145  Parent-Teachers Association/Parent-Teacher-Student Association,
  146  selected by that association; a youth representative selected by
  147  the local school system’s student government; a local school
  148  board member appointed by the chair of the school board; the
  149  mayor of the county or the mayor’s designee; one member of the
  150  county governing body, appointed by the chair of that body; a
  151  member of the state Legislature who represents residents of the
  152  county, selected by the chair of the local legislative
  153  delegation; an elected official representing the residents of a
  154  municipality in the county, selected by the county municipal
  155  league; and 4 members-at-large, appointed to the council by the
  156  majority of sitting council members. The remaining 7 members
  157  shall be appointed by the Governor in accordance with procedures
  158  set forth in paragraph (a), except that the Governor may remove
  159  a member for cause or upon the written petition of the council.
  160  Appointments by the Governor must, to the extent reasonably
  161  possible, represent the geographic and demographic diversity of
  162  the population of the county. Members who are appointed to the
  163  council by reason of their position are not subject to the
  164  length of terms and limits on consecutive terms as provided in
  165  this section. The remaining appointed members of the governing
  166  body shall be appointed to serve 2-year terms, except that those
  167  members appointed by the Governor shall be appointed to serve 4
  168  year terms, and the youth representative and the legislative
  169  delegate shall be appointed to serve 1-year terms. A member may
  170  be reappointed; however, a member may not serve for more than
  171  three consecutive terms. A member is eligible to be appointed
  172  again after a 2-year hiatus from the council.
  173         (c) This subsection does not prohibit a county from
  174  exercising such power as is provided by general or special law
  175  to provide children’s services or to create a special district
  176  to provide such services.
  177         Section 4. Section 200.091, Florida Statutes, is amended to
  178  read:
  179         200.091 Referendum to increase millage.—The millage
  180  authorized to be levied in s. 200.071 for county purposes,
  181  including dependent districts therein, may be increased for
  182  periods not exceeding 2 years, provided such levy has been
  183  approved by majority vote of the qualified electors in the
  184  county or district voting in a general an election, as defined
  185  in s. 97.021, called for such purpose. Such an election may be
  186  called by the governing body of any such county or district on
  187  its own motion and shall be called upon submission of a petition
  188  specifying the amount of millage sought to be levied and the
  189  purpose for which the proceeds will be expended and containing
  190  the signatures of at least 10 percent of the persons qualified
  191  to vote in such election, signed within 60 days prior to the
  192  date the petition is filed.
  193         Section 5. Section 200.101, Florida Statutes, is amended to
  194  read:
  195         200.101 Referendum for millage in excess of limits.—The
  196  qualified electors of a municipality may, by majority vote at a
  197  general election, as defined in s. 97.021, of those voting
  198  approve an increase of millage above those limits imposed by s.
  199  200.081 in a referendum called for such purpose by the governing
  200  body of the municipality, but the period of such increase may
  201  not exceed 2 years. Such referendum also may be initiated by
  202  submission of a petition to the governing body of the
  203  municipality containing the signatures of 10 percent of those
  204  persons eligible to vote in such referendum, which signatures
  205  were affixed to the petition within 60 days prior to its
  206  submission.
  207         Section 6. Paragraph (b) of subsection (3) of section
  208  255.0992, Florida Statutes, is amended to read:
  209         255.0992 Public works projects; prohibited governmental
  210  actions.—
  211         (3) This section does not apply to the following:
  212         (b) A use authorized by s. 212.055(1) which is approved in
  213  a general election, as defined in s. 97.021, by a majority vote
  214  of the electorate of the county or by a charter amendment
  215  approved by a majority vote of the electorate of the county.
  216         Section 7. Paragraph (a) of subsection (4) of section
  217  336.021, Florida Statutes, is amended to read:
  218         336.021 County transportation system; levy of ninth-cent
  219  fuel tax on motor fuel and diesel fuel.—
  220         (4)(a)1. A certified copy of the ordinance proposing to
  221  levy the tax pursuant to referendum shall be furnished by the
  222  county to the department within 10 days after approval of such
  223  ordinance.
  224         2.A referendum under this subsection shall be held only at
  225  a general election, as defined in s. 97.021.
  226         3.Furthermore, The county levying the tax pursuant to
  227  referendum shall notify the department within 10 days after the
  228  passage of the referendum of such passage and of the time period
  229  during which the tax will be levied. The failure to furnish the
  230  certified copy will not invalidate the passage of the ordinance.
  231         Section 8. Paragraph (b) of subsection (1) and paragraph
  232  (b) of subsection (3) of section 336.025, Florida Statutes, are
  233  amended to read:
  234         336.025 County transportation system; levy of local option
  235  fuel tax on motor fuel and diesel fuel.—
  236         (1)
  237         (b) In addition to other taxes allowed by law, there may be
  238  levied as provided in s. 206.41(1)(e) a 1-cent, 2-cent, 3-cent,
  239  4-cent, or 5-cent local option fuel tax upon every gallon of
  240  motor fuel sold in a county and taxed under the provisions of
  241  part I of chapter 206. The tax shall be levied by an ordinance
  242  adopted by a majority plus one vote of the membership of the
  243  governing body of the county or by referendum. A referendum
  244  under this subsection shall be held only at a general election,
  245  as defined in s. 97.021.
  246         1. All impositions and rate changes of the tax shall be
  247  levied before October 1, to be effective January 1 of the
  248  following year. However, levies of the tax which were in effect
  249  on July 1, 2002, and which expire on August 31 of any year may
  250  be reimposed at the current authorized rate provided the tax is
  251  levied before July 1 and is effective September 1 of the year of
  252  expiration.
  253         2. The county may, prior to levy of the tax, establish by
  254  interlocal agreement with one or more municipalities located
  255  therein, representing a majority of the population of the
  256  incorporated area within the county, a distribution formula for
  257  dividing the entire proceeds of the tax among county government
  258  and all eligible municipalities within the county. If no
  259  interlocal agreement is adopted before the effective date of the
  260  tax, tax revenues shall be distributed pursuant to the
  261  provisions of subsection (4). If no interlocal agreement exists,
  262  a new interlocal agreement may be established prior to June 1 of
  263  any year pursuant to this subparagraph. However, any interlocal
  264  agreement agreed to under this subparagraph after the initial
  265  levy of the tax or change in the tax rate authorized in this
  266  section shall under no circumstances materially or adversely
  267  affect the rights of holders of outstanding bonds which are
  268  backed by taxes authorized by this paragraph, and the amounts
  269  distributed to the county government and each municipality shall
  270  not be reduced below the amount necessary for the payment of
  271  principal and interest and reserves for principal and interest
  272  as required under the covenants of any bond resolution
  273  outstanding on the date of establishment of the new interlocal
  274  agreement.
  275         3. County and municipal governments shall use moneys
  276  received pursuant to this paragraph for transportation
  277  expenditures needed to meet the requirements of the capital
  278  improvements element of an adopted comprehensive plan or for
  279  expenditures needed to meet immediate local transportation
  280  problems and for other transportation-related expenditures that
  281  are critical for building comprehensive roadway networks by
  282  local governments. For purposes of this paragraph, expenditures
  283  for the construction of new roads, the reconstruction or
  284  resurfacing of existing paved roads, or the paving of existing
  285  graded roads shall be deemed to increase capacity and such
  286  projects shall be included in the capital improvements element
  287  of an adopted comprehensive plan. Expenditures for purposes of
  288  this paragraph shall not include routine maintenance of roads.
  289         (3) The tax authorized pursuant to paragraph (1)(a) shall
  290  be levied using either of the following procedures:
  291         (b) If no interlocal agreement or resolution is adopted
  292  pursuant to subparagraph (a)1. or subparagraph (a)2.,
  293  municipalities representing more than 50 percent of the county
  294  population may, prior to June 20, adopt uniform resolutions
  295  approving the local option tax, establishing the duration of the
  296  levy and the rate authorized in paragraph (1)(a), and setting
  297  the date for a countywide referendum on whether to levy the tax.
  298  A referendum under this subsection shall be held only at a
  299  general election, as defined in s. 97.021 shall be held in
  300  accordance with the provisions of such resolution and applicable
  301  state law, provided that the county shall bear the costs
  302  thereof. The tax shall be levied and collected countywide on
  303  January 1 following 30 days after voter approval.
  304         Section 9. Subsection (3) of section 1011.73, Florida
  305  Statutes, is amended to read:
  306         1011.73 District millage elections.—
  307         (3) HOLDING ELECTIONS.—All school district millage
  308  elections shall be held and conducted in the manner prescribed
  309  by law for holding general elections, except as provided in this
  310  chapter. A referendum under this part shall be held only at a
  311  general election, as defined in s. 97.021.
  312         Section 10. This act shall take effect July 1, 2022.