Florida Senate - 2016                              CS for SB 346
       
       
        
       By the Committee on Finance and Tax; and Senator Altman
       
       593-02549-16                                           2016346c1
    1                        A bill to be entitled                      
    2         An act relating to local government infrastructure
    3         surtax; amending s. 212.055, F.S.; authorizing
    4         proceeds from a discretionary sales surtax to fund
    5         capital restoration of natural water bodies for public
    6         use under certain circumstances; limiting uses to
    7         dredging operations related to ecologically beneficial
    8         muck removal; reenacting s. 202.19(5) and (8), F.S.,
    9         relating to the local communications services tax, s.
   10         202.20(3), F.S., relating to local communications
   11         services tax conversion rates, s. 212.054(1), (2)(a),
   12         and (4)(a) and (b), F.S., relating to discretionary
   13         sales surtaxes, s. 212.0597, F.S., relating to the
   14         maximum tax on fractional aircraft ownership
   15         interests, s. 212.20(6)(b), F.S., relating to the
   16         proceeds of discretionary sales surtaxes, and s.
   17         1013.736(2)(b), F.S., relating to eligibility for the
   18         District Effort Recognition Program, to incorporate
   19         the amendment made to s. 212.055(2), F.S., in
   20         references thereto; providing an effective date.
   21          
   22  Be It Enacted by the Legislature of the State of Florida:
   23  
   24         Section 1. Paragraph (h) of subsection (2) of section
   25  212.055, Florida Statutes, is redesignated as paragraph (i), and
   26  a new paragraph (h) is added to that subsection to read:
   27         212.055 Discretionary sales surtaxes; legislative intent;
   28  authorization and use of proceeds.—It is the legislative intent
   29  that any authorization for imposition of a discretionary sales
   30  surtax shall be published in the Florida Statutes as a
   31  subsection of this section, irrespective of the duration of the
   32  levy. Each enactment shall specify the types of counties
   33  authorized to levy; the rate or rates which may be imposed; the
   34  maximum length of time the surtax may be imposed, if any; the
   35  procedure which must be followed to secure voter approval, if
   36  required; the purpose for which the proceeds may be expended;
   37  and such other requirements as the Legislature may provide.
   38  Taxable transactions and administrative procedures shall be as
   39  provided in s. 212.054.
   40         (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.—
   41         (h) Notwithstanding paragraph (d), if approved by a
   42  majority of the electors of the county voting in a referendum,
   43  the proceeds of the surtax authorized by this subsection, and
   44  any accrued interest, may be used for the purpose of funding
   45  capital projects to restore natural water bodies for public use,
   46  including tributaries, canals, stormwater conveyance systems,
   47  and channels that are directly connected to such natural water
   48  bodies. Such use is limited to dredging operations related to
   49  ecologically beneficial muck removal.
   50         Section 2. For the purpose of incorporating the amendment
   51  made by this act to section 212.055(2), Florida Statutes, in
   52  references thereto, subsections (5) and (8) of section 202.19,
   53  Florida Statutes, are reenacted to read:
   54         202.19 Authorization to impose local communications
   55  services tax.—
   56         (5) In addition to the communications services taxes
   57  authorized by subsection (1), a discretionary sales surtax that
   58  a county or school board has levied under s. 212.055 is imposed
   59  as a local communications services tax under this section, and
   60  the rate shall be determined in accordance with s. 202.20(3).
   61         (a) Except as otherwise provided in this subsection, each
   62  such tax rate shall be applied, in addition to the other tax
   63  rates applied under this chapter, to communications services
   64  subject to tax under s. 202.12 which:
   65         1. Originate or terminate in this state; and
   66         2. Are charged to a service address in the county.
   67         (b) With respect to private communications services, the
   68  tax shall be on the sales price of such services provided within
   69  the county, which shall be determined in accordance with the
   70  following provisions:
   71         1. Any charge with respect to a channel termination point
   72  located within such county;
   73         2. Any charge for the use of a channel between two channel
   74  termination points located in such county; and
   75         3. Where channel termination points are located both within
   76  and outside of such county:
   77         a. If any segment between two such channel termination
   78  points is separately billed, 50 percent of such charge; and
   79         b. If any segment of the circuit is not separately billed,
   80  an amount equal to the total charge for such circuit multiplied
   81  by a fraction, the numerator of which is the number of channel
   82  termination points within such county and the denominator of
   83  which is the total number of channel termination points of the
   84  circuit.
   85         (8) The revenues raised by any tax imposed under subsection
   86  (1) or s. 202.20(1), or distributed to a local government
   87  pursuant to s. 202.18, may be used by a municipality or county
   88  for any public purpose, including, but not limited to, pledging
   89  such revenues for the repayment of current or future bonded
   90  indebtedness. Revenues raised by a tax imposed under subsection
   91  (5) shall be used for the same purposes as the underlying
   92  discretionary sales surtax imposed by the county or school board
   93  under s. 212.055.
   94         Section 3. For the purpose of incorporating the amendment
   95  made by this act to section 212.055(2), Florida Statutes, in a
   96  reference thereto, subsection (3) of section 202.20, Florida
   97  Statutes, is reenacted to read:
   98         202.20 Local communications services tax conversion rates.—
   99         (3) For any county or school board that levies a
  100  discretionary surtax under s. 212.055, the rate of such tax on
  101  communications services as authorized by s. 202.19(5) shall be
  102  as follows:
  103  
  104  County        .5% Discretionary surtax conversion rates1% Discretionary surtax conversion rates1.5% Discretionary surtax conversion rates
  105  
  106  Alachua       0.3%           0.6%           0.8%                   
  107  Baker         0.3%           0.5%           0.8%                   
  108  Bay           0.3%           0.5%           0.8%                   
  109  Bradford      0.3%           0.6%           0.8%                   
  110  Brevard       0.3%           0.6%           0.9%                   
  111  Broward       0.3%           0.5%           0.8%                   
  112  Calhoun       0.3%           0.5%           0.8%                   
  113  Charlotte     0.3%           0.6%           0.9%                   
  114  Citrus        0.3%           0.6%           0.9%                   
  115  Clay          0.3%           0.6%           0.8%                   
  116  Collier       0.4%           0.7%           1.0%                   
  117  Columbia      0.3%           0.6%           0.9%                   
  118  Desoto        0.3%           0.6%           0.8%                   
  119  Dixie         0.3%           0.5%           0.8%                   
  120  Duval         0.3%           0.6%           0.8%                   
  121  Escambia      0.3%           0.6%           0.9%                   
  122  Flagler       0.4%           0.7%           1.0%                   
  123  Franklin      0.3%           0.6%           0.9%                   
  124  Gadsden       0.3%           0.5%           0.8%                   
  125  Gilchrist     0.3%           0.5%           0.7%                   
  126  Glades        0.3%           0.6%           0.8%                   
  127  Gulf          0.3%           0.5%           0.8%                   
  128  Hamilton      0.3%           0.6%           0.8%                   
  129  Hardee        0.3%           0.5%           0.8%                   
  130  Hendry        0.3%           0.6%           0.9%                   
  131  Hernando      0.3%           0.6%           0.9%                   
  132  Highlands     0.3%           0.6%           0.9%                   
  133  Hillsborough  0.3%           0.6%           0.8%                   
  134  Holmes        0.3%           0.6%           0.8%                   
  135  Indian River  0.3%           0.6%           0.9%                   
  136  Jackson       0.3%           0.5%           0.7%                   
  137  Jefferson     0.3%           0.5%           0.8%                   
  138  Lafayette     0.3%           0.5%           0.7%                   
  139  Lake          0.3%           0.6%           0.9%                   
  140  Lee           0.3%           0.6%           0.9%                   
  141  Leon          0.3%           0.6%           0.8%                   
  142  Levy          0.3%           0.5%           0.8%                   
  143  Liberty       0.3%           0.6%           0.8%                   
  144  Madison       0.3%           0.5%           0.8%                   
  145  Manatee       0.3%           0.6%           0.8%                   
  146  Marion        0.3%           0.5%           0.8%                   
  147  Martin        0.3%           0.6%           0.8%                   
  148  Miami-Dade    0.3%           0.5%           0.8%                   
  149  Monroe        0.3%           0.6%           0.9%                   
  150  Nassau        0.3%           0.6%           0.8%                   
  151  Okaloosa      0.3%           0.6%           0.8%                   
  152  Okeechobee    0.3%           0.6%           0.9%                   
  153  Orange        0.3%           0.5%           0.8%                   
  154  Osceola       0.3%           0.5%           0.8%                   
  155  Palm Beach    0.3%           0.6%           0.8%                   
  156  Pasco         0.3%           0.6%           0.9%                   
  157  Pinellas      0.3%           0.6%           0.9%                   
  158  Polk          0.3%           0.6%           0.8%                   
  159  Putnam        0.3%           0.6%           0.8%                   
  160  St. Johns     0.3%           0.6%           0.8%                   
  161  St. Lucie     0.3%           0.6%           0.8%                   
  162  Santa Rosa    0.3%           0.6%           0.9%                   
  163  Sarasota      0.3%           0.6%           0.9%                   
  164  Seminole      0.3%           0.6%           0.8%                   
  165  Sumter        0.3%           0.5%           0.8%                   
  166  Suwannee      0.3%           0.6%           0.8%                   
  167  Taylor        0.3%           0.6%           0.9%                   
  168  Union         0.3%           0.5%           0.8%                   
  169  Volusia       0.3%           0.6%           0.8%                   
  170  Wakulla       0.3%           0.6%           0.9%                   
  171  Walton        0.3%           0.6%           0.9%                   
  172  Washington    0.3%           0.5%           0.8%                   
  173  The discretionary surtax conversion rate with respect to
  174  communications services reflected on bills dated on or after
  175  October 1, 2001, shall take effect without any further action by
  176  a county or school board that has levied a surtax on or before
  177  October 1, 2001. For a county or school board that levies a
  178  surtax subsequent to October 1, 2001, the discretionary surtax
  179  conversion rate with respect to communications services shall
  180  take effect upon the effective date of the surtax as provided in
  181  s. 212.054. The discretionary sales surtax rate on
  182  communications services for a county or school board levying a
  183  combined rate which is not listed in the table provided by this
  184  subsection shall be calculated by averaging or adding the
  185  appropriate rates from the table and rounding up to the nearest
  186  tenth of a percent.
  187         Section 4. For the purpose of incorporating the amendment
  188  made by this act to section 212.055(2), Florida Statutes, in
  189  references thereto, subsection (1), paragraph (a) of subsection
  190  (2), and paragraphs (a) and (b) of subsection (4) of section
  191  212.054, Florida Statutes, are reenacted to read:
  192         212.054 Discretionary sales surtax; limitations,
  193  administration, and collection.—
  194         (1) No general excise tax on sales shall be levied by the
  195  governing body of any county unless specifically authorized in
  196  s. 212.055. Any general excise tax on sales authorized pursuant
  197  to said section shall be administered and collected exclusively
  198  as provided in this section.
  199         (2)(a) The tax imposed by the governing body of any county
  200  authorized to so levy pursuant to s. 212.055 shall be a
  201  discretionary surtax on all transactions occurring in the county
  202  which transactions are subject to the state tax imposed on
  203  sales, use, services, rentals, admissions, and other
  204  transactions by this chapter and communications services as
  205  defined for purposes of chapter 202. The surtax, if levied,
  206  shall be computed as the applicable rate or rates authorized
  207  pursuant to s. 212.055 times the amount of taxable sales and
  208  taxable purchases representing such transactions. If the surtax
  209  is levied on the sale of an item of tangible personal property
  210  or on the sale of a service, the surtax shall be computed by
  211  multiplying the rate imposed by the county within which the sale
  212  occurs by the amount of the taxable sale. The sale of an item of
  213  tangible personal property or the sale of a service is not
  214  subject to the surtax if the property, the service, or the
  215  tangible personal property representing the service is delivered
  216  within a county that does not impose a discretionary sales
  217  surtax.
  218         (4)(a) The department shall administer, collect, and
  219  enforce the tax authorized under s. 212.055 pursuant to the same
  220  procedures used in the administration, collection, and
  221  enforcement of the general state sales tax imposed under the
  222  provisions of this chapter, except as provided in this section.
  223  The provisions of this chapter regarding interest and penalties
  224  on delinquent taxes shall apply to the surtax. Discretionary
  225  sales surtaxes shall not be included in the computation of
  226  estimated taxes pursuant to s. 212.11. Notwithstanding any other
  227  provision of law, a dealer need not separately state the amount
  228  of the surtax on the charge ticket, sales slip, invoice, or
  229  other tangible evidence of sale. For the purposes of this
  230  section and s. 212.055, the “proceeds” of any surtax means all
  231  funds collected and received by the department pursuant to a
  232  specific authorization and levy under s. 212.055, including any
  233  interest and penalties on delinquent surtaxes.
  234         (b) The proceeds of a discretionary sales surtax collected
  235  by the selling dealer located in a county imposing the surtax
  236  shall be returned, less the cost of administration, to the
  237  county where the selling dealer is located. The proceeds shall
  238  be transferred to the Discretionary Sales Surtax Clearing Trust
  239  Fund. A separate account shall be established in the trust fund
  240  for each county imposing a discretionary surtax. The amount
  241  deducted for the costs of administration may not exceed 3
  242  percent of the total revenue generated for all counties levying
  243  a surtax authorized in s. 212.055. The amount deducted for the
  244  costs of administration may be used only for costs that are
  245  solely and directly attributable to the surtax. The total cost
  246  of administration shall be prorated among those counties levying
  247  the surtax on the basis of the amount collected for a particular
  248  county to the total amount collected for all counties. The
  249  department shall distribute the moneys in the trust fund to the
  250  appropriate counties each month, unless otherwise provided in s.
  251  212.055.
  252         Section 5. For the purpose of incorporating the amendment
  253  made by this act to section 212.055(2), Florida Statutes, in a
  254  reference thereto, section 212.0597, Florida Statutes, is
  255  reenacted to read:
  256         212.0597 Maximum tax on fractional aircraft ownership
  257  interests.—The maximum tax imposed under this chapter, including
  258  any discretionary sales surtax under s. 212.055, is limited to
  259  $300 on the sale or use in this state of a fractional ownership
  260  interest in aircraft pursuant to a fractional aircraft ownership
  261  program. The tax applies to the total consideration paid for the
  262  fractional ownership interest, including any amounts paid by the
  263  fractional owner as monthly management or maintenance fees. The
  264  tax applies only if the fractional ownership interest is sold by
  265  or to the program manager of the fractional aircraft ownership
  266  program, or if the fractional ownership interest is transferred
  267  upon the approval of the program manager of the fractional
  268  aircraft ownership program.
  269         Section 6. For the purpose of incorporating the amendment
  270  made by this act to section 212.055(2), Florida Statutes, in a
  271  reference thereto, paragraph (b) of subsection (6) of section
  272  212.20, Florida Statutes, is reenacted to read:
  273         212.20 Funds collected, disposition; additional powers of
  274  department; operational expense; refund of taxes adjudicated
  275  unconstitutionally collected.—
  276         (6) Distribution of all proceeds under this chapter and ss.
  277  202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows:
  278         (b) Proceeds from discretionary sales surtaxes imposed
  279  pursuant to ss. 212.054 and 212.055 shall be reallocated to the
  280  Discretionary Sales Surtax Clearing Trust Fund.
  281         Section 7. For the purpose of incorporating the amendment
  282  made by this act to section 212.055(2), Florida Statutes, in a
  283  reference thereto, paragraph (b) of subsection (2) of section
  284  1013.736, Florida Statutes, is reenacted to read:
  285         1013.736 District Effort Recognition Program.—
  286         (2) ELIGIBILITY.—Annually, the Department of Education
  287  shall determine each district’s compliance with the provisions
  288  of s. 1003.03 and determine the district’s eligibility to
  289  receive a district effort recognition grant for local school
  290  facilities projects pursuant to this section. Districts shall be
  291  eligible for a district effort recognition grant based upon
  292  participation in any of the following:
  293         (b) The district participates in the levy of the local
  294  government infrastructure sales surtax authorized in s.
  295  212.055(2).
  296         Section 8. This act shall take effect July 1, 2016.