Florida Senate - 2014 SB 66 By Senator Flores 37-00130-14 201466__ 1 A bill to be entitled 2 An act relating to discretionary sales surtaxes; 3 amending s. 212.055, F.S.; authorizing a county 4 defined in s. 125.011(1), F.S., to levy a surtax up to 5 a specified amount for the benefit of a Florida 6 College System institution and a state university in 7 the county pursuant to an ordinance conditioned to 8 take effect upon approval in a county referendum; 9 requiring the ordinance to include a plan for the use 10 of the proceeds; providing referendum requirements and 11 procedures; requiring that the proceeds from the 12 surtax be transferred into a specified account and 13 managed in a specified manner; establishing an 14 oversight board with specified duties, 15 responsibilities, and requirements relating to the 16 expenditure of surtax proceeds; providing for the 17 appointment of members of the oversight board; 18 requiring that the board of trustees of each 19 institution receiving surtax proceeds prepare an 20 annual plan for submission to the oversight board for 21 approval; providing that state funding may not be 22 reduced because an institution receives surtax funds; 23 providing for the scheduled expiration of the surtax; 24 providing an effective date. 25 26 Be It Enacted by the Legislature of the State of Florida: 27 28 Section 1. Subsection (9) is added to section 212.055, 29 Florida Statutes, to read: 30 212.055 Discretionary sales surtaxes; legislative intent; 31 authorization and use of proceeds.—It is the legislative intent 32 that any authorization for imposition of a discretionary sales 33 surtax shall be published in the Florida Statutes as a 34 subsection of this section, irrespective of the duration of the 35 levy. Each enactment shall specify the types of counties 36 authorized to levy; the rate or rates which may be imposed; the 37 maximum length of time the surtax may be imposed, if any; the 38 procedure which must be followed to secure voter approval, if 39 required; the purpose for which the proceeds may be expended; 40 and such other requirements as the Legislature may provide. 41 Taxable transactions and administrative procedures shall be as 42 provided in s. 212.054. 43 (9) HIGHER EDUCATION SURTAX.—A county as defined in s. 44 125.011(1), pursuant to an ordinance that is conditioned to take 45 effect only upon approval by a majority vote of the electors of 46 the county voting in a referendum, may levy a surtax of up to 47 0.5 percent for the benefit of a Florida College System 48 institution and a state university as defined in s. 1000.21 49 located in the county. 50 (a) The ordinance must set forth a plan for using the 51 surtax proceeds for the benefit of the Florida College System 52 institution and the state university prepared by each of the 53 institutions’ boards of trustees. Such plans must provide for 54 the permissible uses of the surtax proceeds, including, but not 55 limited to, the maintenance, improvement, and expansion of 56 academic and workforce training programs; teaching enhancements; 57 capital expenditures and infrastructure projects; fixed capital 58 costs associated with the construction, reconstruction, 59 renovation, maintenance, or improvement of facilities and 60 campuses that have a useful life expectancy of at least 5 years; 61 deferred maintenance; land improvement, design, and engineering 62 costs related thereto; and the expansion and enhancement of 63 facilities at all institution sites within the county. The 64 proceeds from the surtax may be used by a state university for 65 land acquisition for parcels that are contiguous with its 66 existing main campus. The proceeds of the surtax must be set 67 aside and invested as allowed by law, with the principal and 68 income to be used for the purposes listed in this subsection as 69 administered by the board of trustees. 70 (b) The expense of holding the referendum may not be paid 71 with student fees or moneys that the institution receives from 72 the state, but shall be paid only with funds received from 73 private sources or with college auxiliary funds. The county must 74 provide at least 30 days’ notice of the election as provided 75 under s. 100.342. 76 (c) The referendum providing for the imposition of the 77 surtax must include a statement that provides a brief and 78 general description of the purposes for which the proceeds of 79 the surtax may be used, conform to the requirements of s. 80 101.161, and be placed on the ballot by the governing body of 81 the county. The following questions shall be placed on the 82 ballot: 83 84 FOR THE. . . .CENTS TAX 85 AGAINST THE. . . .CENTS TAX 86 87 (d) Upon approval of the referendum, 90 percent of the 88 proceeds from the surtax must be transferred by the Department 89 of Revenue into a Florida Prime account managed by the State 90 Board of Administration and used only for the operation, 91 maintenance, and administration of the Florida College System 92 institution within that county and 10 percent of the proceeds 93 from the surtax must be transferred by the Department of Revenue 94 into a Florida Prime account managed by the State Board of 95 Administration and used only for the operation, maintenance, 96 land acquisition, and administration of the state university. 97 (e) Upon approval of the referendum, an oversight board 98 shall be established to review and accept or amend expenditures 99 of the proceeds of the surtax and to review the plan prepared by 100 the boards of trustees pursuant to paragraph (f). Annually, or 101 as needed, the oversight board shall meet to approve each 102 proposed spending plan. 103 1. The board shall be composed of seven members who are 104 residents of the county and appointed as follows: 105 a. One member appointed by the board of directors of the 106 chamber of commerce of the county in which the institutions are 107 located. 108 b. One member of the board of directors of the chapter of 109 the United Way in the county in which the institutions are 110 located appointed by the board of directors of that chapter of 111 the United Way. 112 c. One member appointed by the board of trustees of the 113 state university, who may not be a member of the board of 114 trustees of the state university. 115 d. Two members appointed by the board of trustees of the 116 Florida College System institution, who may not be members of 117 the board of trustees of the Florida College System institution. 118 e. Two members appointed by the chair of the county 119 legislative delegation. 120 2. Initial appointments to the oversight board shall be 121 made by the respective entities within 60 days after the passage 122 of the referendum. Each member shall be appointed for a 4-year 123 term and may be reappointed. A vacancy on the board shall be 124 filled for the unexpired portion of the term in the same manner 125 as the original appointment. No member appointed to fill a 126 vacancy may serve for more than the remaining portion of a 127 previous member’s unexpired term. 128 (f) Consistent with the purposes set forth in the plan 129 included in the ordinance under paragraph (a), the board of 130 trustees of the Florida College System institution and the board 131 of trustees of the state university shall annually prepare plans 132 that specify how each board of trustees intends to allocate and 133 expend the funds for the institutions’ upcoming fiscal year and 134 submit such plans to the oversight board for approval. 135 (g) The annual apportionment of state funds for the support 136 of a state university and a Florida College System institution 137 allocated under general law may not be reduced because the 138 institutions have received funds pursuant to a sales surtax 139 levied under this subsection. 140 (h) A surtax imposed under this subsection expires 5 years 141 after the effective date of the surtax. 142 Section 2. This act shall take effect upon becoming a law.