Florida Senate - 2023                                     SB 882
       By Senator Brodeur
       10-00664B-23                                           2023882__
    1                        A bill to be entitled                      
    2         An act relating to the local government infrastructure
    3         surtax; amending s. 212.055, F.S.; providing that
    4         proceeds of the surtax may be used to maintain
    5         infrastructure; providing that surtax proceeds and any
    6         interest may be used for the operational expenses of
    7         infrastructure; revising the definition of the term
    8         “infrastructure”; providing an effective date.
   10  Be It Enacted by the Legislature of the State of Florida:
   12         Section 1. Paragraph (d) of subsection (2) of section
   13  212.055, Florida Statutes, is amended to read:
   14         212.055 Discretionary sales surtaxes; legislative intent;
   15  authorization and use of proceeds.—It is the legislative intent
   16  that any authorization for imposition of a discretionary sales
   17  surtax shall be published in the Florida Statutes as a
   18  subsection of this section, irrespective of the duration of the
   19  levy. Each enactment shall specify the types of counties
   20  authorized to levy; the rate or rates which may be imposed; the
   21  maximum length of time the surtax may be imposed, if any; the
   22  procedure which must be followed to secure voter approval, if
   23  required; the purpose for which the proceeds may be expended;
   24  and such other requirements as the Legislature may provide.
   25  Taxable transactions and administrative procedures shall be as
   26  provided in s. 212.054.
   28         (d) The proceeds of the surtax authorized by this
   29  subsection and any accrued interest shall be expended by the
   30  school district, within the county and municipalities within the
   31  county, or, in the case of a negotiated joint county agreement,
   32  within another county, to finance, plan, and construct, and
   33  maintain infrastructure; to acquire any interest in land for
   34  public recreation, conservation, or protection of natural
   35  resources or to prevent or satisfy private property rights
   36  claims resulting from limitations imposed by the designation of
   37  an area of critical state concern; to provide loans, grants, or
   38  rebates to residential or commercial property owners who make
   39  energy efficiency improvements to their residential or
   40  commercial property, if a local government ordinance authorizing
   41  such use is approved by referendum; or to finance the closure of
   42  county-owned or municipally owned solid waste landfills that
   43  have been closed or are required to be closed by order of the
   44  Department of Environmental Protection. Any use of the proceeds
   45  or interest for purposes of landfill closure before July 1,
   46  1993, is ratified. The proceeds and any interest may not be used
   47  for the operational expenses of infrastructure, except that a
   48  county that has a population of fewer than 75,000 and that is
   49  required to close a landfill may use the proceeds or interest
   50  for long-term maintenance costs associated with landfill
   51  closure. Counties, as defined in s. 125.011, and charter
   52  counties may, in addition, use the proceeds or interest to
   53  retire or service indebtedness incurred for bonds issued before
   54  July 1, 1987, for infrastructure purposes, and for bonds
   55  subsequently issued to refund such bonds. Any use of the
   56  proceeds or interest for purposes of retiring or servicing
   57  indebtedness incurred for refunding bonds before July 1, 1999,
   58  is ratified.
   59         1. For the purposes of this paragraph, the term
   60  “infrastructure” means:
   61         a. Any fixed capital expenditure or fixed capital outlay
   62  associated with the construction, reconstruction, or
   63  improvement, or maintenance of public facilities that have a
   64  life expectancy of 5 or more years, any related land
   65  acquisition, land improvement, design, and engineering costs,
   66  and all other professional and related costs required to bring
   67  the public facilities into service. For purposes of this sub
   68  subparagraph, the term “public facilities” means facilities as
   69  defined in s. 163.3164(39), s. 163.3221(13), or s. 189.012(5),
   70  and includes facilities that are necessary to carry out
   71  governmental purposes, including, but not limited to, fire
   72  stations, general governmental office buildings, and animal
   73  shelters, regardless of whether the facilities are owned by the
   74  local taxing authority or another governmental entity.
   75         b. A fire department vehicle, an emergency medical service
   76  vehicle, a sheriff’s office vehicle, a police department
   77  vehicle, or any other vehicle, and the equipment necessary to
   78  outfit the vehicle for its official use or equipment that has a
   79  life expectancy of at least 5 years.
   80         c. Any expenditure for the construction, lease, or
   81  maintenance of, or provision of utilities or security for,
   82  facilities, as defined in s. 29.008.
   83         d. Any fixed capital expenditure or fixed capital outlay
   84  associated with the improvement of private facilities that have
   85  a life expectancy of 5 or more years and that the owner agrees
   86  to make available for use on a temporary basis as needed by a
   87  local government as a public emergency shelter or a staging area
   88  for emergency response equipment during an emergency officially
   89  declared by the state or by the local government under s.
   90  252.38. Such improvements are limited to those necessary to
   91  comply with current standards for public emergency evacuation
   92  shelters. The owner must enter into a written contract with the
   93  local government providing the improvement funding to make the
   94  private facility available to the public for purposes of
   95  emergency shelter at no cost to the local government for a
   96  minimum of 10 years after completion of the improvement, with
   97  the provision that the obligation will transfer to any
   98  subsequent owner until the end of the minimum period.
   99         e. Any land acquisition expenditure for a residential
  100  housing project in which at least 30 percent of the units are
  101  affordable to individuals or families whose total annual
  102  household income does not exceed 120 percent of the area median
  103  income adjusted for household size, if the land is owned by a
  104  local government or by a special district that enters into a
  105  written agreement with the local government to provide such
  106  housing. The local government or special district may enter into
  107  a ground lease with a public or private person or entity for
  108  nominal or other consideration for the construction of the
  109  residential housing project on land acquired pursuant to this
  110  sub-subparagraph.
  111         f. Instructional technology used solely in a school
  112  district’s classrooms. As used in this sub-subparagraph, the
  113  term “instructional technology” means an interactive device that
  114  assists a teacher in instructing a class or a group of students
  115  and includes the necessary hardware and software to operate the
  116  interactive device. The term also includes support systems in
  117  which an interactive device may mount and is not required to be
  118  affixed to the facilities.
  119         2. For the purposes of this paragraph, the term “energy
  120  efficiency improvement” means any energy conservation and
  121  efficiency improvement that reduces consumption through
  122  conservation or a more efficient use of electricity, natural
  123  gas, propane, or other forms of energy on the property,
  124  including, but not limited to, air sealing; installation of
  125  insulation; installation of energy-efficient heating, cooling,
  126  or ventilation systems; installation of solar panels; building
  127  modifications to increase the use of daylight or shade;
  128  replacement of windows; installation of energy controls or
  129  energy recovery systems; installation of electric vehicle
  130  charging equipment; installation of systems for natural gas fuel
  131  as defined in s. 206.9951; and installation of efficient
  132  lighting equipment.
  133         3. Notwithstanding any other provision of this subsection,
  134  a local government infrastructure surtax imposed or extended
  135  after July 1, 1998, may allocate up to 15 percent of the surtax
  136  proceeds for deposit into a trust fund within the county’s
  137  accounts created for the purpose of funding economic development
  138  projects having a general public purpose of improving local
  139  economies, including the funding of operational costs and
  140  incentives related to economic development. The ballot statement
  141  must indicate the intention to make an allocation under the
  142  authority of this subparagraph.
  143         Section 2. This act shall take effect upon becoming a law.