Florida Senate - 2022                      CS for CS for SB 1194
       By the Committees on Appropriations; and Community Affairs; and
       Senators Boyd and Rodrigues
       576-03390-22                                          20221194c2
    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         336.021, F.S.; requiring referenda elections related
   13         to the ninth-cent fuel tax to be held on the day of a
   14         general election; amending s. 336.025, F.S.; requiring
   15         referenda elections related to local option fuel taxes
   16         to be held on the day of a general election; amending
   17         s. 1011.73, F.S.; requiring referenda elections
   18         related to certain school district millage elections
   19         to be held on the day of a general election; providing
   20         an effective date.
   22  Be It Enacted by the Legislature of the State of Florida:
   24         Section 1. Paragraphs (a) and (b) of subsection (6) of
   25  section 125.0104, Florida Statutes, are amended to read:
   26         125.0104 Tourist development tax; procedure for levying;
   27  authorized uses; referendum; enforcement.—
   28         (6) REFERENDUM.—
   29         (a) No ordinance enacted by any county levying the tax
   30  authorized by paragraphs (3)(b) and (c) shall take effect until
   31  the ordinance levying and imposing the tax has been approved in
   32  a referendum held at a general election, as defined in s.
   33  97.021, by a majority of the electors voting in such election in
   34  the county or by a majority of the electors voting in the
   35  subcounty special tax district affected by the tax.
   36         (b) The governing board of the county levying the tax shall
   37  arrange to place a question on the ballot at a general the next
   38  regular or special election, as defined in s. 97.021, to be held
   39  within the county, which question shall be in substantially the
   40  following form as follows:
   41         ....FOR the Tourist Development Tax
   42         ....AGAINST the Tourist Development Tax.
   43         Section 2. Subsection (5) of section 125.0108, Florida
   44  Statutes, is amended to read:
   45         125.0108 Areas of critical state concern; tourist impact
   46  tax.—
   47         (5) The tourist impact tax authorized by this section shall
   48  take effect only upon express approval by a majority vote of
   49  those qualified electors in the area or areas of critical state
   50  concern in the county seeking to levy such tax, voting in a
   51  referendum to be held by the governing board of such county in
   52  conjunction with a general or special election, as defined in s.
   53  97.021, in accordance with the provisions of law relating to
   54  elections currently in force. However, if the area or areas of
   55  critical state concern are greater than 50 percent of the land
   56  area of the county and the tax is to be imposed throughout the
   57  entire county, the tax shall take effect only upon express
   58  approval of a majority of the qualified electors of the county
   59  voting in such a referendum.
   60         Section 3. Subsection (1) of section 125.901, Florida
   61  Statutes, is amended to read:
   62         125.901 Children’s services; independent special district;
   63  council; powers, duties, and functions; public records
   64  exemption.—
   65         (1) Each county may by ordinance create an independent
   66  special district, as defined in ss. 189.012 and 200.001(8)(e),
   67  to provide funding for children’s services throughout the county
   68  in accordance with this section. The boundaries of such district
   69  shall be coterminous with the boundaries of the county. The
   70  county governing body shall obtain approval at a general
   71  election, as defined in s. 97.021, by a majority vote of those
   72  electors voting on the question, to annually levy ad valorem
   73  taxes which shall not exceed the maximum millage rate authorized
   74  by this section. Any district created pursuant to the provisions
   75  of this subsection shall be required to levy and fix millage
   76  subject to the provisions of s. 200.065. Once such millage is
   77  approved by the electorate, the district shall not be required
   78  to seek approval of the electorate in future years to levy the
   79  previously approved millage.
   80         (a) The governing body of the district shall be a council
   81  on children’s services, which may also be known as a juvenile
   82  welfare board or similar name as established in the ordinance by
   83  the county governing body. Such council shall consist of 10
   84  members, including: the superintendent of schools; a local
   85  school board member; the district administrator from the
   86  appropriate district of the Department of Children and Families,
   87  or his or her designee who is a member of the Senior Management
   88  Service or of the Selected Exempt Service; one member of the
   89  county governing body; and the judge assigned to juvenile cases
   90  who shall sit as a voting member of the board, except that said
   91  judge shall not vote or participate in the setting of ad valorem
   92  taxes under this section. If there is more than one judge
   93  assigned to juvenile cases in a county, the chief judge shall
   94  designate one of said juvenile judges to serve on the board. The
   95  remaining five members shall be appointed by the Governor, and
   96  shall, to the extent possible, represent the demographic
   97  diversity of the population of the county. After soliciting
   98  recommendations from the public, the county governing body shall
   99  submit to the Governor the names of at least three persons for
  100  each vacancy occurring among the five members appointed by the
  101  Governor, and the Governor shall appoint members to the council
  102  from the candidates nominated by the county governing body. The
  103  Governor shall make a selection within a 45-day period or
  104  request a new list of candidates. All members appointed by the
  105  Governor shall have been residents of the county for the
  106  previous 24-month period. Such members shall be appointed for 4
  107  year terms, except that the length of the terms of the initial
  108  appointees shall be adjusted to stagger the terms. The Governor
  109  may remove a member for cause or upon the written petition of
  110  the county governing body. If any of the members of the council
  111  required to be appointed by the Governor under the provisions of
  112  this subsection shall resign, die, or be removed from office,
  113  the vacancy thereby created shall, as soon as practicable, be
  114  filled by appointment by the Governor, using the same method as
  115  the original appointment, and such appointment to fill a vacancy
  116  shall be for the unexpired term of the person who resigns, dies,
  117  or is removed from office.
  118         (b) However, any county as defined in s. 125.011(1) may
  119  instead have a governing body consisting of 33 members,
  120  including: the superintendent of schools, or his or her
  121  designee; two representatives of public postsecondary education
  122  institutions located in the county; the county manager or the
  123  equivalent county officer; the district administrator from the
  124  appropriate district of the Department of Children and Families,
  125  or the administrator’s designee who is a member of the Senior
  126  Management Service or the Selected Exempt Service; the director
  127  of the county health department or the director’s designee; the
  128  state attorney for the county or the state attorney’s designee;
  129  the chief judge assigned to juvenile cases, or another juvenile
  130  judge who is the chief judge’s designee and who shall sit as a
  131  voting member of the board, except that the judge may not vote
  132  or participate in setting ad valorem taxes under this section;
  133  an individual who is selected by the board of the local United
  134  Way or its equivalent; a member of a locally recognized faith
  135  based coalition, selected by that coalition; a member of the
  136  local chamber of commerce, selected by that chamber or, if more
  137  than one chamber exists within the county, a person selected by
  138  a coalition of the local chambers; a member of the early
  139  learning coalition, selected by that coalition; a representative
  140  of a labor organization or union active in the county; a member
  141  of a local alliance or coalition engaged in cross-system
  142  planning for health and social service delivery in the county,
  143  selected by that alliance or coalition; a member of the local
  144  Parent-Teachers Association/Parent-Teacher-Student Association,
  145  selected by that association; a youth representative selected by
  146  the local school system’s student government; a local school
  147  board member appointed by the chair of the school board; the
  148  mayor of the county or the mayor’s designee; one member of the
  149  county governing body, appointed by the chair of that body; a
  150  member of the state Legislature who represents residents of the
  151  county, selected by the chair of the local legislative
  152  delegation; an elected official representing the residents of a
  153  municipality in the county, selected by the county municipal
  154  league; and 4 members-at-large, appointed to the council by the
  155  majority of sitting council members. The remaining 7 members
  156  shall be appointed by the Governor in accordance with procedures
  157  set forth in paragraph (a), except that the Governor may remove
  158  a member for cause or upon the written petition of the council.
  159  Appointments by the Governor must, to the extent reasonably
  160  possible, represent the geographic and demographic diversity of
  161  the population of the county. Members who are appointed to the
  162  council by reason of their position are not subject to the
  163  length of terms and limits on consecutive terms as provided in
  164  this section. The remaining appointed members of the governing
  165  body shall be appointed to serve 2-year terms, except that those
  166  members appointed by the Governor shall be appointed to serve 4
  167  year terms, and the youth representative and the legislative
  168  delegate shall be appointed to serve 1-year terms. A member may
  169  be reappointed; however, a member may not serve for more than
  170  three consecutive terms. A member is eligible to be appointed
  171  again after a 2-year hiatus from the council.
  172         (c) This subsection does not prohibit a county from
  173  exercising such power as is provided by general or special law
  174  to provide children’s services or to create a special district
  175  to provide such services.
  176         Section 4. Section 200.091, Florida Statutes, is amended to
  177  read:
  178         200.091 Referendum to increase millage.—The millage
  179  authorized to be levied in s. 200.071 for county purposes,
  180  including dependent districts therein, may be increased for
  181  periods not exceeding 2 years, provided such levy has been
  182  approved by majority vote of the qualified electors in the
  183  county or district voting in a general an election, as defined
  184  in s. 97.021, called for such purpose. Such an election may be
  185  called by the governing body of any such county or district on
  186  its own motion and shall be called upon submission of a petition
  187  specifying the amount of millage sought to be levied and the
  188  purpose for which the proceeds will be expended and containing
  189  the signatures of at least 10 percent of the persons qualified
  190  to vote in such election, signed within 60 days prior to the
  191  date the petition is filed.
  192         Section 5. Section 200.101, Florida Statutes, is amended to
  193  read:
  194         200.101 Referendum for millage in excess of limits.—The
  195  qualified electors of a municipality may, by majority vote at a
  196  general election, as defined in s. 97.021, of those voting
  197  approve an increase of millage above those limits imposed by s.
  198  200.081 in a referendum called for such purpose by the governing
  199  body of the municipality, but the period of such increase may
  200  not exceed 2 years. Such referendum also may be initiated by
  201  submission of a petition to the governing body of the
  202  municipality containing the signatures of 10 percent of those
  203  persons eligible to vote in such referendum, which signatures
  204  were affixed to the petition within 60 days prior to its
  205  submission.
  206         Section 6. Paragraph (a) of subsection (4) of section
  207  336.021, Florida Statutes, is amended to read:
  208         336.021 County transportation system; levy of ninth-cent
  209  fuel tax on motor fuel and diesel fuel.—
  210         (4)(a)1. A certified copy of the ordinance proposing to
  211  levy the tax pursuant to referendum shall be furnished by the
  212  county to the department within 10 days after approval of such
  213  ordinance.
  214         2.A referendum under this subsection shall be held only at
  215  a general election, as defined in s. 97.021.
  216         3.Furthermore, The county levying the tax pursuant to
  217  referendum shall notify the department within 10 days after the
  218  passage of the referendum of such passage and of the time period
  219  during which the tax will be levied. The failure to furnish the
  220  certified copy will not invalidate the passage of the ordinance.
  221         Section 7. Paragraph (b) of subsection (1) and paragraph
  222  (b) of subsection (3) of section 336.025, Florida Statutes, are
  223  amended to read:
  224         336.025 County transportation system; levy of local option
  225  fuel tax on motor fuel and diesel fuel.—
  226         (1)
  227         (b) In addition to other taxes allowed by law, there may be
  228  levied as provided in s. 206.41(1)(e) a 1-cent, 2-cent, 3-cent,
  229  4-cent, or 5-cent local option fuel tax upon every gallon of
  230  motor fuel sold in a county and taxed under the provisions of
  231  part I of chapter 206. The tax shall be levied by an ordinance
  232  adopted by a majority plus one vote of the membership of the
  233  governing body of the county or by referendum. A referendum
  234  under this subsection shall be held only at a general election,
  235  as defined in s. 97.021.
  236         1. All impositions and rate changes of the tax shall be
  237  levied before October 1, to be effective January 1 of the
  238  following year. However, levies of the tax which were in effect
  239  on July 1, 2002, and which expire on August 31 of any year may
  240  be reimposed at the current authorized rate provided the tax is
  241  levied before July 1 and is effective September 1 of the year of
  242  expiration.
  243         2. The county may, prior to levy of the tax, establish by
  244  interlocal agreement with one or more municipalities located
  245  therein, representing a majority of the population of the
  246  incorporated area within the county, a distribution formula for
  247  dividing the entire proceeds of the tax among county government
  248  and all eligible municipalities within the county. If no
  249  interlocal agreement is adopted before the effective date of the
  250  tax, tax revenues shall be distributed pursuant to the
  251  provisions of subsection (4). If no interlocal agreement exists,
  252  a new interlocal agreement may be established prior to June 1 of
  253  any year pursuant to this subparagraph. However, any interlocal
  254  agreement agreed to under this subparagraph after the initial
  255  levy of the tax or change in the tax rate authorized in this
  256  section shall under no circumstances materially or adversely
  257  affect the rights of holders of outstanding bonds which are
  258  backed by taxes authorized by this paragraph, and the amounts
  259  distributed to the county government and each municipality shall
  260  not be reduced below the amount necessary for the payment of
  261  principal and interest and reserves for principal and interest
  262  as required under the covenants of any bond resolution
  263  outstanding on the date of establishment of the new interlocal
  264  agreement.
  265         3. County and municipal governments shall use moneys
  266  received pursuant to this paragraph for transportation
  267  expenditures needed to meet the requirements of the capital
  268  improvements element of an adopted comprehensive plan or for
  269  expenditures needed to meet immediate local transportation
  270  problems and for other transportation-related expenditures that
  271  are critical for building comprehensive roadway networks by
  272  local governments. For purposes of this paragraph, expenditures
  273  for the construction of new roads, the reconstruction or
  274  resurfacing of existing paved roads, or the paving of existing
  275  graded roads shall be deemed to increase capacity and such
  276  projects shall be included in the capital improvements element
  277  of an adopted comprehensive plan. Expenditures for purposes of
  278  this paragraph shall not include routine maintenance of roads.
  279         (3) The tax authorized pursuant to paragraph (1)(a) shall
  280  be levied using either of the following procedures:
  281         (b) If no interlocal agreement or resolution is adopted
  282  pursuant to subparagraph (a)1. or subparagraph (a)2.,
  283  municipalities representing more than 50 percent of the county
  284  population may, prior to June 20, adopt uniform resolutions
  285  approving the local option tax, establishing the duration of the
  286  levy and the rate authorized in paragraph (1)(a), and setting
  287  the date for a countywide referendum on whether to levy the tax.
  288  A referendum under this subsection shall be held only at a
  289  general election, as defined in s. 97.021 shall be held in
  290  accordance with the provisions of such resolution and applicable
  291  state law, provided that the county shall bear the costs
  292  thereof. The tax shall be levied and collected countywide on
  293  January 1 following 30 days after voter approval.
  294         Section 8. Subsection (3) of section 1011.73, Florida
  295  Statutes, is amended to read:
  296         1011.73 District millage elections.—
  297         (3) HOLDING ELECTIONS.—All school district millage
  298  elections shall be held and conducted in the manner prescribed
  299  by law for holding general elections, except as provided in this
  300  chapter. A referendum under this part shall be held only at a
  301  general election, as defined in s. 97.021.
  302         Section 9. This act shall take effect October 1, 2022.