Florida Senate - 2023 COMMITTEE AMENDMENT
Bill No. CS for SB 698
Ì625854?Î625854
LEGISLATIVE ACTION
Senate . House
Comm: RCS .
04/18/2023 .
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The Committee on Finance and Tax (Ingoglia) recommended the
following:
1 Senate Amendment (with title amendment)
2
3 Delete everything after the enacting clause
4 and insert:
5 Section 1. Paragraph (e) is added to subsection (6) of
6 section 125.0104, Florida Statutes, to read:
7 125.0104 Tourist development tax; procedure for levying;
8 authorized uses; referendum; enforcement.—
9 (6) REFERENDUM.—
10 (e) A referendum to reenact an expiring tourist development
11 tax must be held at a general election occurring within the 48
12 month period immediately preceding the effective date of the
13 reenacted tax, and the referendum may appear on the ballot only
14 once within the 48-month period.
15 Section 2. Subsection (5) of section 125.0108, Florida
16 Statutes, is amended to read:
17 125.0108 Areas of critical state concern; tourist impact
18 tax.—
19 (5) The tourist impact tax authorized by this section shall
20 take effect only upon express approval by a majority vote of
21 those qualified electors in the area or areas of critical state
22 concern in the county seeking to levy such tax, voting in a
23 referendum to be held in conjunction with a general election, as
24 defined in s. 97.021. However, if the area or areas of critical
25 state concern are greater than 50 percent of the land area of
26 the county and the tax is to be imposed throughout the entire
27 county, the tax shall take effect only upon express approval of
28 a majority of the qualified electors of the county voting in
29 such a referendum. A referendum to reenact an expiring tourist
30 impact tax must be held at a general election occurring within
31 the 48-month period immediately preceding the effective date of
32 the reenacted tax, and the referendum may appear on the ballot
33 only once within the 48-month period.
34 Section 3. Subsection (1) of section 125.901, Florida
35 Statutes, is amended to read:
36 125.901 Children’s services; independent special district;
37 council; powers, duties, and functions; public records
38 exemption.—
39 (1) Each county may by ordinance create an independent
40 special district, as defined in ss. 189.012 and 200.001(8)(e),
41 to provide funding for children’s services throughout the county
42 in accordance with this section. The boundaries of such district
43 shall be coterminous with the boundaries of the county. The
44 county governing body shall obtain approval at a general
45 election, as defined in s. 97.021, by a majority vote of those
46 electors voting on the question, to annually levy ad valorem
47 taxes which shall not exceed the maximum millage rate authorized
48 by this section. Any district created pursuant to the provisions
49 of this subsection shall be required to levy and fix millage
50 subject to the provisions of s. 200.065. Once such millage is
51 approved by the electorate, the district shall not be required
52 to seek approval of the electorate in future years to levy the
53 previously approved millage. However, a referendum to increase
54 the millage rate previously approved by the electors must be
55 held at a general election, and the referendum may be held only
56 once during the 48-month period preceding the effective date of
57 the increased millage.
58 (a) The governing body of the district shall be a council
59 on children’s services, which may also be known as a juvenile
60 welfare board or similar name as established in the ordinance by
61 the county governing body. Such council shall consist of 10
62 members, including the superintendent of schools; a local school
63 board member; the district administrator from the appropriate
64 district of the Department of Children and Families, or his or
65 her designee who is a member of the Senior Management Service or
66 of the Selected Exempt Service; one member of the county
67 governing body; and the judge assigned to juvenile cases who
68 shall sit as a voting member of the board, except that said
69 judge shall not vote or participate in the setting of ad valorem
70 taxes under this section. If there is more than one judge
71 assigned to juvenile cases in a county, the chief judge shall
72 designate one of said juvenile judges to serve on the board. The
73 remaining five members shall be appointed by the Governor, and
74 shall, to the extent possible, represent the demographic
75 diversity of the population of the county. After soliciting
76 recommendations from the public, the county governing body shall
77 submit to the Governor the names of at least three persons for
78 each vacancy occurring among the five members appointed by the
79 Governor, and the Governor shall appoint members to the council
80 from the candidates nominated by the county governing body. The
81 Governor shall make a selection within a 45-day period or
82 request a new list of candidates. All members appointed by the
83 Governor shall have been residents of the county for the
84 previous 24-month period. Such members shall be appointed for 4
85 year terms, except that the length of the terms of the initial
86 appointees shall be adjusted to stagger the terms. The Governor
87 may remove a member for cause or upon the written petition of
88 the county governing body. If any of the members of the council
89 required to be appointed by the Governor under the provisions of
90 this subsection shall resign, die, or be removed from office,
91 the vacancy thereby created shall, as soon as practicable, be
92 filled by appointment by the Governor, using the same method as
93 the original appointment, and such appointment to fill a vacancy
94 shall be for the unexpired term of the person who resigns, dies,
95 or is removed from office.
96 (b) However, any county as defined in s. 125.011(1) may
97 instead have a governing body consisting of 33 members,
98 including the superintendent of schools, or his or her designee;
99 two representatives of public postsecondary education
100 institutions located in the county; the county manager or the
101 equivalent county officer; the district administrator from the
102 appropriate district of the Department of Children and Families,
103 or the administrator’s designee who is a member of the Senior
104 Management Service or the Selected Exempt Service; the director
105 of the county health department or the director’s designee; the
106 state attorney for the county or the state attorney’s designee;
107 the chief judge assigned to juvenile cases, or another juvenile
108 judge who is the chief judge’s designee and who shall sit as a
109 voting member of the board, except that the judge may not vote
110 or participate in setting ad valorem taxes under this section;
111 an individual who is selected by the board of the local United
112 Way or its equivalent; a member of a locally recognized faith
113 based coalition, selected by that coalition; a member of the
114 local chamber of commerce, selected by that chamber or, if more
115 than one chamber exists within the county, a person selected by
116 a coalition of the local chambers; a member of the early
117 learning coalition, selected by that coalition; a representative
118 of a labor organization or union active in the county; a member
119 of a local alliance or coalition engaged in cross-system
120 planning for health and social service delivery in the county,
121 selected by that alliance or coalition; a member of the local
122 Parent-Teachers Association/Parent-Teacher-Student Association,
123 selected by that association; a youth representative selected by
124 the local school system’s student government; a local school
125 board member appointed by the chair of the school board; the
126 mayor of the county or the mayor’s designee; one member of the
127 county governing body, appointed by the chair of that body; a
128 member of the state Legislature who represents residents of the
129 county, selected by the chair of the local legislative
130 delegation; an elected official representing the residents of a
131 municipality in the county, selected by the county municipal
132 league; and 4 members-at-large, appointed to the council by the
133 majority of sitting council members. The remaining 7 members
134 shall be appointed by the Governor in accordance with procedures
135 set forth in paragraph (a), except that the Governor may remove
136 a member for cause or upon the written petition of the council.
137 Appointments by the Governor must, to the extent reasonably
138 possible, represent the geographic and demographic diversity of
139 the population of the county. Members who are appointed to the
140 council by reason of their position are not subject to the
141 length of terms and limits on consecutive terms as provided in
142 this section. The remaining appointed members of the governing
143 body shall be appointed to serve 2-year terms, except that those
144 members appointed by the Governor shall be appointed to serve 4
145 year terms, and the youth representative and the legislative
146 delegate shall be appointed to serve 1-year terms. A member may
147 be reappointed; however, a member may not serve for more than
148 three consecutive terms. A member is eligible to be appointed
149 again after a 2-year hiatus from the council.
150 (c) This subsection does not prohibit a county from
151 exercising such power as is provided by general or special law
152 to provide children’s services or to create a special district
153 to provide such services.
154 Section 4. Subsection (10) of section 212.055, Florida
155 Statutes, is amended to read:
156 212.055 Discretionary sales surtaxes; legislative intent;
157 authorization and use of proceeds.—It is the legislative intent
158 that any authorization for imposition of a discretionary sales
159 surtax shall be published in the Florida Statutes as a
160 subsection of this section, irrespective of the duration of the
161 levy. Each enactment shall specify the types of counties
162 authorized to levy; the rate or rates which may be imposed; the
163 maximum length of time the surtax may be imposed, if any; the
164 procedure which must be followed to secure voter approval, if
165 required; the purpose for which the proceeds may be expended;
166 and such other requirements as the Legislature may provide.
167 Taxable transactions and administrative procedures shall be as
168 provided in s. 212.054.
169 (10) DATES FOR REFERENDA.—A referendum to adopt, or amend,
170 or reenact a local government discretionary sales surtax under
171 this section must be held at a general election as defined in s.
172 97.021. A referendum to reenact an expiring surtax must be held
173 at a general election occurring within the 48-month period
174 immediately preceding the effective date of the reenacted
175 surtax. Such a referendum may appear on the ballot only once
176 within the 48-month period.
177 Section 5. Paragraph (a) of subsection (4) of section
178 336.021, Florida Statutes, is amended to read:
179 336.021 County transportation system; levy of ninth-cent
180 fuel tax on motor fuel and diesel fuel.—
181 (4)(a)1. A certified copy of the ordinance proposing to
182 levy the tax pursuant to referendum shall be furnished by the
183 county to the department within 10 days after approval of such
184 ordinance.
185 2. A referendum to adopt, amend, or reenact a tax under
186 this subsection must shall be held only at a general election,
187 as defined in s. 97.021. A referendum to reenact an expiring tax
188 must be held at a general election occurring within the 48-month
189 period immediately preceding the effective date of the reenacted
190 tax, and the referendum may appear on the ballot only once
191 within the 48-month period.
192 3. The county levying the tax pursuant to referendum shall
193 notify the department within 10 days after the passage of the
194 referendum of such passage and of the time period during which
195 the tax will be levied. The failure to furnish the certified
196 copy will not invalidate the passage of the ordinance.
197 Section 6. Paragraph (b) of subsection (1) and paragraph
198 (b) of subsection (3) of section 336.025, Florida Statutes, are
199 amended to read:
200 336.025 County transportation system; levy of local option
201 fuel tax on motor fuel and diesel fuel.—
202 (1)
203 (b) In addition to other taxes allowed by law, there may be
204 levied as provided in s. 206.41(1)(e) a 1-cent, 2-cent, 3-cent,
205 4-cent, or 5-cent local option fuel tax upon every gallon of
206 motor fuel sold in a county and taxed under the provisions of
207 part I of chapter 206. The tax shall be levied by an ordinance
208 adopted by a majority plus one vote of the membership of the
209 governing body of the county or by referendum. A referendum to
210 adopt, amend, or reenact a tax under this subsection must shall
211 be held only at a general election, as defined in s. 97.021. A
212 referendum to reenact an expiring tax must be held at a general
213 election occurring within the 48-month period immediately
214 preceding the effective date of the reenacted tax, and the
215 referendum may appear on the ballot only once within the 48
216 month period.
217 1. All impositions and rate changes of the tax shall be
218 levied before October 1, to be effective January 1 of the
219 following year. However, levies of the tax which were in effect
220 on July 1, 2002, and which expire on August 31 of any year may
221 be reimposed at the current authorized rate provided the tax is
222 levied before July 1 and is effective September 1 of the year of
223 expiration.
224 2. The county may, prior to levy of the tax, establish by
225 interlocal agreement with one or more municipalities located
226 therein, representing a majority of the population of the
227 incorporated area within the county, a distribution formula for
228 dividing the entire proceeds of the tax among county government
229 and all eligible municipalities within the county. If no
230 interlocal agreement is adopted before the effective date of the
231 tax, tax revenues shall be distributed pursuant to the
232 provisions of subsection (4). If no interlocal agreement exists,
233 a new interlocal agreement may be established prior to June 1 of
234 any year pursuant to this subparagraph. However, any interlocal
235 agreement agreed to under this subparagraph after the initial
236 levy of the tax or change in the tax rate authorized in this
237 section shall under no circumstances materially or adversely
238 affect the rights of holders of outstanding bonds which are
239 backed by taxes authorized by this paragraph, and the amounts
240 distributed to the county government and each municipality shall
241 not be reduced below the amount necessary for the payment of
242 principal and interest and reserves for principal and interest
243 as required under the covenants of any bond resolution
244 outstanding on the date of establishment of the new interlocal
245 agreement.
246 3. County and municipal governments shall use moneys
247 received pursuant to this paragraph for transportation
248 expenditures needed to meet the requirements of the capital
249 improvements element of an adopted comprehensive plan or for
250 expenditures needed to meet immediate local transportation
251 problems and for other transportation-related expenditures that
252 are critical for building comprehensive roadway networks by
253 local governments. For purposes of this paragraph, expenditures
254 for the construction of new roads, the reconstruction or
255 resurfacing of existing paved roads, or the paving of existing
256 graded roads shall be deemed to increase capacity and such
257 projects shall be included in the capital improvements element
258 of an adopted comprehensive plan. Expenditures for purposes of
259 this paragraph shall not include routine maintenance of roads.
260 (3) The tax authorized pursuant to paragraph (1)(a) shall
261 be levied using either of the following procedures:
262 (b) If no interlocal agreement or resolution is adopted
263 pursuant to subparagraph (a)1. or subparagraph (a)2.,
264 municipalities representing more than 50 percent of the county
265 population may, prior to June 20, adopt uniform resolutions
266 approving the local option tax, establishing the duration of the
267 levy and the rate authorized in paragraph (1)(a), and setting
268 the date for a countywide referendum on whether to levy the tax.
269 A referendum to adopt, amend, or reenact a tax under this
270 subsection must shall be held only at a general election, as
271 defined in s. 97.021. A referendum to reenact an expiring tax
272 must be held at a general election occurring within the 48-month
273 period immediately preceding the effective date of the reenacted
274 surtax, and the referendum may appear on the ballot only once
275 within the 48-month period. The tax shall be levied and
276 collected countywide on January 1 following 30 days after voter
277 approval.
278 Section 7. This act shall take effect July 1, 2023.
279
280 ================= T I T L E A M E N D M E N T ================
281 And the title is amended as follows:
282 Delete everything before the enacting clause
283 and insert:
284 A bill to be entitled
285 An act relating to local tax referenda requirements;
286 amending ss. 125.0104 and 125.0108, F.S.; requiring
287 that a referendum to reenact an expiring tourist
288 development tax or tourist impact tax, respectively,
289 be held at a general election; limiting the occurrence
290 of such a referendum; amending s. 125.901, F.S.;
291 requiring that a referendum to approve a millage rate
292 increase for a children’s services independent special
293 district property tax be held at a general election;
294 limiting the occurrence of such a referendum; amending
295 s. 212.055, F.S.; requiring that a referendum to
296 reenact a local government discretionary sales surtax
297 be held at a general election; limiting the occurrence
298 of a referendum to adopt, amend, or reenact such a
299 surtax; amending ss. 336.021 and 336.025, F.S.;
300 requiring that a referendum to adopt, amend, or
301 reenact a ninth-cent fuel tax or local option fuel
302 taxes, respectively, be held at a general election;
303 limiting the occurrence of a referendum to reenact
304 such a tax; providing an effective date.