Florida Senate - 2015                                     SB 198
       
       
        
       By Senator Altman
       
       
       
       
       
       16-00283-15                                            2015198__
    1                        A bill to be entitled                      
    2         An act relating to the local government infrastructure
    3         surtax; amending s. 212.055, F.S.; authorizing a
    4         county governing authority to levy a discretionary
    5         sales surtax to fund capital restoration of natural
    6         water bodies for public use; limiting expenditures of
    7         the proceeds and interest from the surtax or specified
    8         bonds pledging the surtax to dredging operations
    9         related to ecologically beneficial muck removal;
   10         reenacting ss. 202.19(5) and (8), 202.20(3),
   11         212.054(1), (2)(a), and (4)(a) and (b), 212.0597,
   12         212.20(6)(b), and 1013.736(2)(b), F.S., to incorporate
   13         the amendments made to s. 212.055, F.S., in references
   14         thereto; providing an effective date.
   15          
   16  Be It Enacted by the Legislature of the State of Florida:
   17  
   18         Section 1. Present paragraph (h) of subsection (2) of
   19  section 212.055, Florida Statutes, is redesignated as paragraph
   20  (i), and a new paragraph (h) is added to that subsection, to
   21  read:
   22         212.055 Discretionary sales surtaxes; legislative intent;
   23  authorization and use of proceeds.—It is the legislative intent
   24  that any authorization for imposition of a discretionary sales
   25  surtax shall be published in the Florida Statutes as a
   26  subsection of this section, irrespective of the duration of the
   27  levy. Each enactment shall specify the types of counties
   28  authorized to levy; the rate or rates which may be imposed; the
   29  maximum length of time the surtax may be imposed, if any; the
   30  procedure which must be followed to secure voter approval, if
   31  required; the purpose for which the proceeds may be expended;
   32  and such other requirements as the Legislature may provide.
   33  Taxable transactions and administrative procedures shall be as
   34  provided in s. 212.054.
   35         (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.—
   36         (h) Notwithstanding paragraphs (c) and (d), the governing
   37  authority in each county may levy a discretionary sales surtax
   38  of 0.5 percent or 1 percent pursuant to paragraphs (a) and (b)
   39  for the purpose of funding capital restoration of natural water
   40  bodies for public use, including tributaries, canals, stormwater
   41  conveyance systems, and channels connected to such natural water
   42  bodies. The proceeds and interest from the surtax, or from the
   43  bonds pledging the surtax for such use, may be expended only for
   44  dredging operations related to ecologically beneficial muck
   45  removal.
   46         Section 2. For the purpose of incorporating the amendment
   47  made by this act to section 212.055(2), Florida Statutes, in
   48  references thereto, subsections (5) and (8) of section 202.19,
   49  Florida Statutes, are reenacted to read:
   50         202.19 Authorization to impose local communications
   51  services tax.—
   52         (5) In addition to the communications services taxes
   53  authorized by subsection (1), a discretionary sales surtax that
   54  a county or school board has levied under s. 212.055 is imposed
   55  as a local communications services tax under this section, and
   56  the rate shall be determined in accordance with s. 202.20(3).
   57         (a) Except as otherwise provided in this subsection, each
   58  such tax rate shall be applied, in addition to the other tax
   59  rates applied under this chapter, to communications services
   60  subject to tax under s. 202.12 which:
   61         1. Originate or terminate in this state; and
   62         2. Are charged to a service address in the county.
   63         (b) With respect to private communications services, the
   64  tax shall be on the sales price of such services provided within
   65  the county, which shall be determined in accordance with the
   66  following provisions:
   67         1. Any charge with respect to a channel termination point
   68  located within such county;
   69         2. Any charge for the use of a channel between two channel
   70  termination points located in such county; and
   71         3. Where channel termination points are located both within
   72  and outside of such county:
   73         a. If any segment between two such channel termination
   74  points is separately billed, 50 percent of such charge; and
   75         b. If any segment of the circuit is not separately billed,
   76  an amount equal to the total charge for such circuit multiplied
   77  by a fraction, the numerator of which is the number of channel
   78  termination points within such county and the denominator of
   79  which is the total number of channel termination points of the
   80  circuit.
   81         (8) The revenues raised by any tax imposed under subsection
   82  (1) or s. 202.20(1), or distributed to a local government
   83  pursuant to s. 202.18, may be used by a municipality or county
   84  for any public purpose, including, but not limited to, pledging
   85  such revenues for the repayment of current or future bonded
   86  indebtedness. Revenues raised by a tax imposed under subsection
   87  (5) shall be used for the same purposes as the underlying
   88  discretionary sales surtax imposed by the county or school board
   89  under s. 212.055.
   90         Section 3. For the purpose of incorporating the amendment
   91  made by this act to section 212.055(2), Florida Statutes, in a
   92  reference thereto, subsection (3) of section 202.20, Florida
   93  Statutes, is reenacted to read:
   94         202.20 Local communications services tax conversion rates.—
   95         (3) For any county or school board that levies a
   96  discretionary surtax under s. 212.055, the rate of such tax on
   97  communications services as authorized by s. 202.19(5) shall be
   98  as follows:
   99  
  100  County        .5% Discretionary surtax conversion rates1% Discretionary surtax conversion rates1.5% Discretionary surtax conversion rates
  101  
  102  Alachua       0.3%           0.6%           0.8%                   
  103  Baker         0.3%           0.5%           0.8%                   
  104  Bay           0.3%           0.5%           0.8%                   
  105  Bradford      0.3%           0.6%           0.8%                   
  106  Brevard       0.3%           0.6%           0.9%                   
  107  Broward       0.3%           0.5%           0.8%                   
  108  Calhoun       0.3%           0.5%           0.8%                   
  109  Charlotte     0.3%           0.6%           0.9%                   
  110  Citrus        0.3%           0.6%           0.9%                   
  111  Clay          0.3%           0.6%           0.8%                   
  112  Collier       0.4%           0.7%           1.0%                   
  113  Columbia      0.3%           0.6%           0.9%                   
  114  Desoto        0.3%           0.6%           0.8%                   
  115  Dixie         0.3%           0.5%           0.8%                   
  116  Duval         0.3%           0.6%           0.8%                   
  117  Escambia      0.3%           0.6%           0.9%                   
  118  Flagler       0.4%           0.7%           1.0%                   
  119  Franklin      0.3%           0.6%           0.9%                   
  120  Gadsden       0.3%           0.5%           0.8%                   
  121  Gilchrist     0.3%           0.5%           0.7%                   
  122  Glades        0.3%           0.6%           0.8%                   
  123  Gulf          0.3%           0.5%           0.8%                   
  124  Hamilton      0.3%           0.6%           0.8%                   
  125  Hardee        0.3%           0.5%           0.8%                   
  126  Hendry        0.3%           0.6%           0.9%                   
  127  Hernando      0.3%           0.6%           0.9%                   
  128  Highlands     0.3%           0.6%           0.9%                   
  129  Hillsborough  0.3%           0.6%           0.8%                   
  130  Holmes        0.3%           0.6%           0.8%                   
  131  Indian River  0.3%           0.6%           0.9%                   
  132  Jackson       0.3%           0.5%           0.7%                   
  133  Jefferson     0.3%           0.5%           0.8%                   
  134  Lafayette     0.3%           0.5%           0.7%                   
  135  Lake          0.3%           0.6%           0.9%                   
  136  Lee           0.3%           0.6%           0.9%                   
  137  Leon          0.3%           0.6%           0.8%                   
  138  Levy          0.3%           0.5%           0.8%                   
  139  Liberty       0.3%           0.6%           0.8%                   
  140  Madison       0.3%           0.5%           0.8%                   
  141  Manatee       0.3%           0.6%           0.8%                   
  142  Marion        0.3%           0.5%           0.8%                   
  143  Martin        0.3%           0.6%           0.8%                   
  144  Miami-Dade    0.3%           0.5%           0.8%                   
  145  Monroe        0.3%           0.6%           0.9%                   
  146  Nassau        0.3%           0.6%           0.8%                   
  147  Okaloosa      0.3%           0.6%           0.8%                   
  148  Okeechobee    0.3%           0.6%           0.9%                   
  149  Orange        0.3%           0.5%           0.8%                   
  150  Osceola       0.3%           0.5%           0.8%                   
  151  Palm Beach    0.3%           0.6%           0.8%                   
  152  Pasco         0.3%           0.6%           0.9%                   
  153  Pinellas      0.3%           0.6%           0.9%                   
  154  Polk          0.3%           0.6%           0.8%                   
  155  Putnam        0.3%           0.6%           0.8%                   
  156  St. Johns     0.3%           0.6%           0.8%                   
  157  St. Lucie     0.3%           0.6%           0.8%                   
  158  Santa Rosa    0.3%           0.6%           0.9%                   
  159  Sarasota      0.3%           0.6%           0.9%                   
  160  Seminole      0.3%           0.6%           0.8%                   
  161  Sumter        0.3%           0.5%           0.8%                   
  162  Suwannee      0.3%           0.6%           0.8%                   
  163  Taylor        0.3%           0.6%           0.9%                   
  164  Union         0.3%           0.5%           0.8%                   
  165  Volusia       0.3%           0.6%           0.8%                   
  166  Wakulla       0.3%           0.6%           0.9%                   
  167  Walton        0.3%           0.6%           0.9%                   
  168  Washington    0.3%           0.5%           0.8%                   
  169  The discretionary surtax conversion rate with respect to
  170  communications services reflected on bills dated on or after
  171  October 1, 2001, shall take effect without any further action by
  172  a county or school board that has levied a surtax on or before
  173  October 1, 2001. For a county or school board that levies a
  174  surtax subsequent to October 1, 2001, the discretionary surtax
  175  conversion rate with respect to communications services shall
  176  take effect upon the effective date of the surtax as provided in
  177  s. 212.054. The discretionary sales surtax rate on
  178  communications services for a county or school board levying a
  179  combined rate which is not listed in the table provided by this
  180  subsection shall be calculated by averaging or adding the
  181  appropriate rates from the table and rounding up to the nearest
  182  tenth of a percent.
  183         Section 4. For the purpose of incorporating the amendment
  184  made by this act to section 212.055(2), Florida Statutes, in
  185  references thereto, subsection (1), paragraph (a) of subsection
  186  (2), and paragraphs (a) and (b) of subsection (4) of section
  187  212.054, Florida Statutes, are reenacted to read:
  188         212.054 Discretionary sales surtax; limitations,
  189  administration, and collection.—
  190         (1) No general excise tax on sales shall be levied by the
  191  governing body of any county unless specifically authorized in
  192  s. 212.055. Any general excise tax on sales authorized pursuant
  193  to said section shall be administered and collected exclusively
  194  as provided in this section.
  195         (2)(a) The tax imposed by the governing body of any county
  196  authorized to so levy pursuant to s. 212.055 shall be a
  197  discretionary surtax on all transactions occurring in the county
  198  which transactions are subject to the state tax imposed on
  199  sales, use, services, rentals, admissions, and other
  200  transactions by this chapter and communications services as
  201  defined for purposes of chapter 202. The surtax, if levied,
  202  shall be computed as the applicable rate or rates authorized
  203  pursuant to s. 212.055 times the amount of taxable sales and
  204  taxable purchases representing such transactions. If the surtax
  205  is levied on the sale of an item of tangible personal property
  206  or on the sale of a service, the surtax shall be computed by
  207  multiplying the rate imposed by the county within which the sale
  208  occurs by the amount of the taxable sale. The sale of an item of
  209  tangible personal property or the sale of a service is not
  210  subject to the surtax if the property, the service, or the
  211  tangible personal property representing the service is delivered
  212  within a county that does not impose a discretionary sales
  213  surtax.
  214         (4)(a) The department shall administer, collect, and
  215  enforce the tax authorized under s. 212.055 pursuant to the same
  216  procedures used in the administration, collection, and
  217  enforcement of the general state sales tax imposed under the
  218  provisions of this chapter, except as provided in this section.
  219  The provisions of this chapter regarding interest and penalties
  220  on delinquent taxes shall apply to the surtax. Discretionary
  221  sales surtaxes shall not be included in the computation of
  222  estimated taxes pursuant to s. 212.11. Notwithstanding any other
  223  provision of law, a dealer need not separately state the amount
  224  of the surtax on the charge ticket, sales slip, invoice, or
  225  other tangible evidence of sale. For the purposes of this
  226  section and s. 212.055, the “proceeds” of any surtax means all
  227  funds collected and received by the department pursuant to a
  228  specific authorization and levy under s. 212.055, including any
  229  interest and penalties on delinquent surtaxes.
  230         (b) The proceeds of a discretionary sales surtax collected
  231  by the selling dealer located in a county imposing the surtax
  232  shall be returned, less the cost of administration, to the
  233  county where the selling dealer is located. The proceeds shall
  234  be transferred to the Discretionary Sales Surtax Clearing Trust
  235  Fund. A separate account shall be established in the trust fund
  236  for each county imposing a discretionary surtax. The amount
  237  deducted for the costs of administration may not exceed 3
  238  percent of the total revenue generated for all counties levying
  239  a surtax authorized in s. 212.055. The amount deducted for the
  240  costs of administration may be used only for costs that are
  241  solely and directly attributable to the surtax. The total cost
  242  of administration shall be prorated among those counties levying
  243  the surtax on the basis of the amount collected for a particular
  244  county to the total amount collected for all counties. The
  245  department shall distribute the moneys in the trust fund to the
  246  appropriate counties each month, unless otherwise provided in s.
  247  212.055.
  248         Section 5. For the purpose of incorporating the amendment
  249  made by this act to section 212.055(2), Florida Statutes, in a
  250  reference thereto, section 212.0597, Florida Statutes, is
  251  reenacted to read:
  252         212.0597 Maximum tax on fractional aircraft ownership
  253  interests.—The maximum tax imposed under this chapter, including
  254  any discretionary sales surtax under s. 212.055, is limited to
  255  $300 on the sale or use in this state of a fractional ownership
  256  interest in aircraft pursuant to a fractional aircraft ownership
  257  program. The tax applies to the total consideration paid for the
  258  fractional ownership interest, including any amounts paid by the
  259  fractional owner as monthly management or maintenance fees. The
  260  tax applies only if the fractional ownership interest is sold by
  261  or to the program manager of the fractional aircraft ownership
  262  program, or if the fractional ownership interest is transferred
  263  upon the approval of the program manager of the fractional
  264  aircraft ownership program.
  265         Section 6. For the purpose of incorporating the amendment
  266  made by this act to section 212.055(2), Florida Statutes, in a
  267  reference thereto, paragraph (b) of subsection (6) of section
  268  212.20, Florida Statutes, is reenacted to read:
  269         212.20 Funds collected, disposition; additional powers of
  270  department; operational expense; refund of taxes adjudicated
  271  unconstitutionally collected.—
  272         (6) Distribution of all proceeds under this chapter and ss.
  273  202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows:
  274         (b) Proceeds from discretionary sales surtaxes imposed
  275  pursuant to ss. 212.054 and 212.055 shall be reallocated to the
  276  Discretionary Sales Surtax Clearing Trust Fund.
  277         Section 7. For the purpose of incorporating the amendment
  278  made by this act to section 212.055(2), Florida Statutes, in a
  279  reference thereto, paragraph (b) of subsection (2) of section
  280  1013.736, Florida Statutes, is reenacted to read:
  281         1013.736 District Effort Recognition Program.—
  282         (2) ELIGIBILITY.—Annually, the Department of Education
  283  shall determine each district’s compliance with the provisions
  284  of s. 1003.03 and determine the district’s eligibility to
  285  receive a district effort recognition grant for local school
  286  facilities projects pursuant to this section. Districts shall be
  287  eligible for a district effort recognition grant based upon
  288  participation in any of the following:
  289         (b) The district participates in the levy of the local
  290  government infrastructure sales surtax authorized in s.
  291  212.055(2).
  292         Section 8. This act shall take effect July 1, 2015.