Florida Senate - 2014                              CS for SB 786
       By the Committee on Community Affairs; and Senator Latvala
       578-02833-14                                           2014786c1
    1                        A bill to be entitled                      
    2         An act relating to discretionary sales surtaxes;
    3         amending s. 212.055, F.S.; revising the uses of the
    4         proceeds of the local government infrastructure surtax
    5         to include the maintenance of transportation
    6         infrastructure; revising the term “infrastructure”;
    7         authorizing a county to levy a homeless services and
    8         facilities surtax; defining “homeless services” and
    9         “homeless facilities”; requiring an ordinance,
   10         referendum, and voter approval; providing an effective
   11         date.
   13  Be It Enacted by the Legislature of the State of Florida:
   15         Section 1. Paragraphs (d) and (h) of subsection (2) of
   16  section 212.055, Florida Statutes, are amended, and subsection
   17  (9) is added to that section, to read:
   18         212.055 Discretionary sales surtaxes; legislative intent;
   19  authorization and use of proceeds.—It is the legislative intent
   20  that any authorization for imposition of a discretionary sales
   21  surtax shall be published in the Florida Statutes as a
   22  subsection of this section, irrespective of the duration of the
   23  levy. Each enactment shall specify the types of counties
   24  authorized to levy; the rate or rates which may be imposed; the
   25  maximum length of time the surtax may be imposed, if any; the
   26  procedure which must be followed to secure voter approval, if
   27  required; the purpose for which the proceeds may be expended;
   28  and such other requirements as the Legislature may provide.
   29  Taxable transactions and administrative procedures shall be as
   30  provided in s. 212.054.
   32         (d) The proceeds of the surtax authorized by this
   33  subsection and any accrued interest shall be expended by the
   34  school district, within the county and municipalities within the
   35  county, or, in the case of a negotiated joint county agreement,
   36  within another county, to finance, plan, and construct, or
   37  relocate infrastructure; to acquire land for public recreation,
   38  conservation, or protection of natural resources; to provide
   39  loans, grants, or rebates to residential or commercial property
   40  owners who make energy efficiency improvements to their
   41  residential or commercial property, if a local government
   42  ordinance authorizing such use is approved by referendum; or to
   43  finance the closure of county-owned or municipally owned solid
   44  waste landfills that have been closed or are required to be
   45  closed by order of the Department of Environmental Protection.
   46  Any use of the proceeds or interest for purposes of landfill
   47  closure before July 1, 1993, is ratified. The proceeds and any
   48  interest may not be used for the operational and maintenance
   49  expenses of infrastructure, unless the local government
   50  ordinance authorizing such use is approved by referendum as
   51  provided in this subsection or except that a county that has a
   52  population of fewer than 75,000 and that is required to close a
   53  landfill uses may use the proceeds or interest for long-term
   54  maintenance costs associated with landfill closure. Counties, as
   55  defined in s. 125.011, and charter counties may, in addition,
   56  use the proceeds or interest to retire or service indebtedness
   57  incurred for bonds issued before July 1, 1987, for
   58  infrastructure purposes, and for bonds subsequently issued to
   59  refund such bonds. Any use of the proceeds or interest for
   60  purposes of retiring or servicing indebtedness incurred for
   61  refunding bonds before July 1, 1999, is ratified.
   62         1. As used in For the purposes of this paragraph, the term
   63  “infrastructure” means:
   64         a. A Any fixed capital expenditure or fixed capital outlay
   65  associated with the construction, reconstruction, relocation, or
   66  improvement of public facilities that have a life expectancy of
   67  5 or more years and any related land acquisition, land
   68  improvement, design, permit compliance, and engineering costs,
   69  and costs incurred for studies or planning activities related to
   70  the public facilities.
   71         b. A fire department vehicle, an emergency medical services
   72  service vehicle, a sheriff’s office vehicle, a police department
   73  vehicle, or any other vehicle, and the equipment necessary to
   74  outfit the vehicle for its official use or equipment that has a
   75  life expectancy of at least 5 years.
   76         c. An Any expenditure for the construction, lease, or
   77  maintenance of, or provision of utilities or security for,
   78  facilities, as defined in s. 29.008.
   79         d. A Any fixed capital expenditure or fixed capital outlay
   80  associated with the improvement of private facilities that have
   81  a life expectancy of 5 or more years and that the owner agrees
   82  to make available for use on a temporary basis as needed by a
   83  local government as a public emergency shelter or a staging area
   84  for emergency response equipment during an emergency officially
   85  declared by the state or by the local government under s.
   86  252.38. Such improvements are limited to those necessary to
   87  comply with current standards for public emergency evacuation
   88  shelters. The owner must enter into a written contract with the
   89  local government providing the improvement funding to make the
   90  private facility available to the public for purposes of
   91  emergency shelter at no cost to the local government for a
   92  minimum of 10 years after completion of the improvement, which
   93  includes a with the provision that the obligation will transfer
   94  to a any subsequent owner until the end of the minimum period.
   95         e. A Any land acquisition expenditure for a residential
   96  housing project in which at least 30 percent of the units are
   97  affordable to individuals or families whose total annual
   98  household income does not exceed 120 percent of the area median
   99  income adjusted for household size, if the land is owned by a
  100  local government or by a special district that enters into a
  101  written agreement with the local government to provide such
  102  housing. The local government or special district may enter into
  103  a ground lease with a public or private person or entity for
  104  nominal or other consideration for the construction of the
  105  residential housing project on land acquired pursuant to this
  106  sub-subparagraph.
  107         2. As used in For the purposes of this paragraph, the term
  108  “energy efficiency improvement” means an any energy conservation
  109  and efficiency improvement that reduces energy consumption
  110  through conservation or a more efficient use of electricity,
  111  natural gas, propane, or other forms of energy on the property,
  112  including, but not limited to, air sealing; installation of
  113  insulation; installation of energy-efficient heating, cooling,
  114  or ventilation systems; installation of solar panels; building
  115  modifications to increase the use of daylight or shade;
  116  replacement of windows; installation of energy controls or
  117  energy recovery systems; installation of electric vehicle
  118  charging equipment; installation of systems for natural gas fuel
  119  as defined in s. 206.9951; and installation of efficient
  120  lighting equipment.
  121         3. Notwithstanding any other provision of this subsection,
  122  a local government infrastructure surtax imposed or extended
  123  after July 1, 1998, may allocate up to 15 percent of the surtax
  124  proceeds for deposit into a trust fund within the county’s
  125  accounts created for the purpose of funding economic development
  126  projects having a general public purpose of improving local
  127  economies, including the funding of operational costs and
  128  incentives related to economic development. The ballot statement
  129  must indicate the intention to make an allocation under the
  130  authority of this subparagraph.
  131         (h) Notwithstanding any other provision of this section, a
  132  county may shall not levy local option sales surtaxes authorized
  133  under in this subsection and subsections (3), (4), and (5), and
  134  (9) in excess of a combined rate of 1 percent.
  135         (9) HOMELESS SERVICES AND FACILITIES SURTAX.—The governing
  136  authority of a county may, by ordinance, levy a discretionary
  137  sales surtax of up to 0.5 percent for homeless services and
  138  facilities within the county as provided in this subsection.
  139         (a) As used in this subsection, the term:
  140         1. “Homeless facilities” includes, but is not limited to,
  141  the purchase and construction or renovation of sites to serve as
  142  central points of access, homeless housing, emergency housing,
  143  and supportive housing.
  144         2. “Homeless services” includes, but is not limited to,
  145  outreach, intake, assessment, case management, homeless
  146  prevention, emergency and supportive housing, temporary medical
  147  respite, housing vouchers, transportation assistance, job
  148  readiness, job coaching, job development and placement, and
  149  homeless data management.
  150         (b) The ordinance adopted by the governing authority
  151  providing for the imposition of the surtax must also include a
  152  plan for providing services to qualified homeless residents.
  153         (c) Upon the adoption of the ordinance, the levy of the
  154  surtax shall be placed on the ballot of a regularly scheduled
  155  election by the governing authority enacting the ordinance. A
  156  statement that includes a brief description of the purposes to
  157  be funded by the surtax and conforms to the requirements of s.
  158  101.161 must be included in the ballot. The ordinance shall take
  159  effect if approved by a majority of the electors of the county
  160  voting in a referendum held for such purpose.
  161         Section 2. This act shall take effect July 1, 2014.