HB 495

1
A bill to be entitled
2An act relating to the emergency fire rescue services and
3facilities surtax; amending s. 212.055, F.S.; revising and
4limiting the authorized uses for which the proceeds from
5the surtax may be expended; requiring that any review
6required by ordinance or local agreement to determine the
7need for continuing the surtax begin within a certain time
8after imposition of the surtax or completion of a prior
9review; providing an effective date.
10
11Be It Enacted by the Legislature of the State of Florida:
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13     Section 1.  Paragraph (a) of subsection (8) of section
14212.055, Florida Statutes, is amended, and paragraph (k) is
15added to that subsection, to read:
16     212.055  Discretionary sales surtaxes; legislative intent;
17authorization and use of proceeds.-It is the legislative intent
18that any authorization for imposition of a discretionary sales
19surtax shall be published in the Florida Statutes as a
20subsection of this section, irrespective of the duration of the
21levy. Each enactment shall specify the types of counties
22authorized to levy; the rate or rates which may be imposed; the
23maximum length of time the surtax may be imposed, if any; the
24procedure which must be followed to secure voter approval, if
25required; the purpose for which the proceeds may be expended;
26and such other requirements as the Legislature may provide.
27Taxable transactions and administrative procedures shall be as
28provided in s. 212.054.
29     (8)  EMERGENCY FIRE RESCUE SERVICES AND FACILITIES SURTAX.-
30     (a)  The governing authority of a county, other than a
31county that has imposed two separate discretionary surtaxes
32without expiration, may, by ordinance, levy a discretionary
33sales surtax of up to 1 percent for emergency fire rescue
34services and facilities as provided in this subsection. As used
35in this subsection, the term "emergency fire rescue services" is
36limited to maintaining firefighting equipment, conducting fire
37safety classes, and establishing or undertaking fire prevention
38measures only during the times when a jurisdiction is
39susceptible to fires; includes, but is not limited to,
40preventing and extinguishing fires; protecting and saving life
41and property from fires or natural or intentional acts or
42disasters; enforcing municipal, county, or state fire prevention
43codes and laws pertaining to the prevention and control of
44fires; and providing prehospital emergency medical treatment.
45     (k)  If any ordinance or interlocal agreement required
46under this subsection includes a provision requiring a review or
47periodic reviews to determine whether imposition of the
48discretionary sales surtax continues to remain necessary, the
49first review must begin within 4 years after imposition of the
50discretionary sales surtax and any later review must begin
51within 4 years after completion of any prior review.
52     Section 2.  This act shall take effect July 1, 2011.


CODING: Words stricken are deletions; words underlined are additions.