| 1 | The Committee on Health Care recommends the following: |
| 2 |
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| 3 | Committee Substitute |
| 4 | Remove the entire bill and insert: |
| 5 | A bill to be entitled |
| 6 | An act relating to discretionary sales surtaxes; amending |
| 7 | s. 212.055, F.S.; authorizing certain counties to levy by |
| 8 | ordinance, subject to referendum approval, a surtax to |
| 9 | fund trauma services provided by certain licensed trauma |
| 10 | centers; requiring the ordinance to provide a plan for |
| 11 | providing trauma services; providing for collection and |
| 12 | distribution of surtax proceeds; providing duties of the |
| 13 | clerk of the circuit court in maintaining a trust fund and |
| 14 | investing and disbursing funds; requiring a biennial audit |
| 15 | of the trust fund; providing for expiration and |
| 16 | reenactment of the surtax; limiting the rate of the |
| 17 | surtax; allowing small counties having a specified |
| 18 | population to levy an indigent care surtax; providing |
| 19 | procedures; providing uses of the surtax; providing a |
| 20 | maximum tax rate; providing an effective date. |
| 21 |
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| 22 | Be It Enacted by the Legislature of the State of Florida: |
| 23 |
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| 24 | Section 1. Subsections (4) and (7) of section 212.055, |
| 25 | Florida Statutes, are amended to read: |
| 26 | 212.055 Discretionary sales surtaxes; legislative intent; |
| 27 | authorization and use of proceeds.--It is the legislative intent |
| 28 | that any authorization for imposition of a discretionary sales |
| 29 | surtax shall be published in the Florida Statutes as a |
| 30 | subsection of this section, irrespective of the duration of the |
| 31 | levy. Each enactment shall specify the types of counties |
| 32 | authorized to levy; the rate or rates which may be imposed; the |
| 33 | maximum length of time the surtax may be imposed, if any; the |
| 34 | procedure which must be followed to secure voter approval, if |
| 35 | required; the purpose for which the proceeds may be expended; |
| 36 | and such other requirements as the Legislature may provide. |
| 37 | Taxable transactions and administrative procedures shall be as |
| 38 | provided in s. 212.054. |
| 39 | (4) INDIGENT CARE AND TRAUMA CENTER SURTAX.-- |
| 40 | (a)1. The governing body in each county the government of |
| 41 | which is not consolidated with that of one or more |
| 42 | municipalities, which has a population of at least 800,000 |
| 43 | residents and is not authorized to levy a surtax under |
| 44 | subsection (5), may levy, pursuant to an ordinance either |
| 45 | approved by an extraordinary vote of the governing body or |
| 46 | conditioned to take effect only upon approval by a majority vote |
| 47 | of the electors of the county voting in a referendum, a |
| 48 | discretionary sales surtax at a rate that may not exceed 0.5 |
| 49 | percent. |
| 50 | 2.(b) If the ordinance is conditioned on a referendum, a |
| 51 | statement that includes a brief and general description of the |
| 52 | purposes to be funded by the surtax and that conforms to the |
| 53 | requirements of s. 101.161 shall be placed on the ballot by the |
| 54 | governing body of the county. The following questions shall be |
| 55 | placed on the ballot: |
| 56 |
|
| 57 | FOR THE....CENTS TAX |
| 58 | AGAINST THE....CENTS TAX |
| 59 |
|
| 60 | 3.(c) The ordinance adopted by the governing body |
| 61 | providing for the imposition of the surtax shall set forth a |
| 62 | plan for providing health care services to qualified residents, |
| 63 | as defined in subparagraph 4 paragraph (d). Such plan and |
| 64 | subsequent amendments to it shall fund a broad range of health |
| 65 | care services for both indigent persons and the medically poor, |
| 66 | including, but not limited to, primary care and preventive care |
| 67 | as well as hospital care. The plan must also address the |
| 68 | services to be provided by the Level I trauma center. It shall |
| 69 | emphasize a continuity of care in the most cost-effective |
| 70 | setting, taking into consideration both a high quality of care |
| 71 | and geographic access. Where consistent with these objectives, |
| 72 | it shall include, without limitation, services rendered by |
| 73 | physicians, clinics, community hospitals, mental health centers, |
| 74 | and alternative delivery sites, as well as at least one regional |
| 75 | referral hospital where appropriate. It shall provide that |
| 76 | agreements negotiated between the county and providers, |
| 77 | including hospitals with a Level I trauma center, will include |
| 78 | reimbursement methodologies that take into account the cost of |
| 79 | services rendered to eligible patients, recognize hospitals that |
| 80 | render a disproportionate share of indigent care, provide other |
| 81 | incentives to promote the delivery of charity care, promote the |
| 82 | advancement of technology in medical services, recognize the |
| 83 | level of responsiveness to medical needs in trauma cases, and |
| 84 | require cost containment including, but not limited to, case |
| 85 | management. It must also provide that any hospitals that are |
| 86 | owned and operated by government entities on May 21, 1991, must, |
| 87 | as a condition of receiving funds under this subsection, afford |
| 88 | public access equal to that provided under s. 286.011 as to |
| 89 | meetings of the governing board, the subject of which is |
| 90 | budgeting resources for the rendition of charity care as that |
| 91 | term is defined in the Florida Hospital Uniform Reporting System |
| 92 | (FHURS) manual referenced in s. 408.07. The plan shall also |
| 93 | include innovative health care programs that provide cost- |
| 94 | effective alternatives to traditional methods of service |
| 95 | delivery and funding. |
| 96 | 4.(d) For the purpose of this paragraph subsection, the |
| 97 | term "qualified resident" means residents of the authorizing |
| 98 | county who are: |
| 99 | a.1. Qualified as indigent persons as certified by the |
| 100 | authorizing county; |
| 101 | b.2. Certified by the authorizing county as meeting the |
| 102 | definition of the medically poor, defined as persons having |
| 103 | insufficient income, resources, and assets to provide the needed |
| 104 | medical care without using resources required to meet basic |
| 105 | needs for shelter, food, clothing, and personal expenses; or not |
| 106 | being eligible for any other state or federal program, or having |
| 107 | medical needs that are not covered by any such program; or |
| 108 | having insufficient third-party insurance coverage. In all |
| 109 | cases, the authorizing county is intended to serve as the payor |
| 110 | of last resort; or |
| 111 | c.3. Participating in innovative, cost-effective programs |
| 112 | approved by the authorizing county. |
| 113 | 5.(e) Moneys collected pursuant to this paragraph |
| 114 | subsection remain the property of the state and shall be |
| 115 | distributed by the Department of Revenue on a regular and |
| 116 | periodic basis to the clerk of the circuit court as ex officio |
| 117 | custodian of the funds of the authorizing county. The clerk of |
| 118 | the circuit court shall: |
| 119 | a.1. Maintain the moneys in an indigent health care trust |
| 120 | fund; |
| 121 | b.2. Invest any funds held on deposit in the trust fund |
| 122 | pursuant to general law; |
| 123 | c.3. Disburse the funds, including any interest earned, to |
| 124 | any provider of health care services, as provided in |
| 125 | subparagraphs 3. and 4. paragraphs (c) and (d), upon directive |
| 126 | from the authorizing county. However, if a county has a |
| 127 | population of at least 800,000 residents and has levied the |
| 128 | surtax authorized in this paragraph subsection, notwithstanding |
| 129 | any directive from the authorizing county, on October 1 of each |
| 130 | calendar year, the clerk of the court shall issue a check in the |
| 131 | amount of $6.5 million to a hospital in its jurisdiction that |
| 132 | has a Level I trauma center or shall issue a check in the amount |
| 133 | of $3.5 million to a hospital in its jurisdiction that has a |
| 134 | Level I trauma center if that county enacts and implements a |
| 135 | hospital lien law in accordance with chapter 98-499, Laws of |
| 136 | Florida. The issuance of the checks on October 1 of each year is |
| 137 | provided in recognition of the Level I trauma center status and |
| 138 | shall be in addition to the base contract amount received during |
| 139 | fiscal year 1999-2000 and any additional amount negotiated to |
| 140 | the base contract. If the hospital receiving funds for its Level |
| 141 | I trauma center status requests such funds to be used to |
| 142 | generate federal matching funds under Medicaid, the clerk of the |
| 143 | court shall instead issue a check to the Agency for Health Care |
| 144 | Administration to accomplish that purpose to the extent that it |
| 145 | is allowed through the General Appropriations Act; and |
| 146 | d.4. Prepare on a biennial basis an audit of the trust |
| 147 | fund specified in sub-subparagraph a. subparagraph 1. Commencing |
| 148 | February 1, 2004, such audit shall be delivered to the governing |
| 149 | body and to the chair of the legislative delegation of each |
| 150 | authorizing county. |
| 151 | 6.(f) Notwithstanding any other provision of this section, |
| 152 | a county shall not levy local option sales surtaxes authorized |
| 153 | in this paragraph subsection and subsections (2) and (3) in |
| 154 | excess of a combined rate of 1 percent. |
| 155 | (b) Notwithstanding any other provision of this section, |
| 156 | the governing body in each county the government of which is not |
| 157 | consolidated with that of one or more municipalities, which has |
| 158 | a population of less than 800,000 residents, may levy, by |
| 159 | ordinance subject to approval by a majority of the electors of |
| 160 | the county voting in a referendum, a discretionary sales surtax |
| 161 | at a rate that may not exceed 0.25 percent for the sole purpose |
| 162 | of funding trauma services provided by a trauma center licensed |
| 163 | pursuant to chapter 395. |
| 164 | 1. A statement that includes a brief and general |
| 165 | description of the purposes to be funded by the surtax and that |
| 166 | conforms to the requirements of s. 101.161 shall be placed on |
| 167 | the ballot by the governing body of the county. The following |
| 168 | questions shall be placed on the ballot: |
| 169 |
|
| 170 | ____FOR the -cents tax |
| 171 | ___ AGAINST the -cents tax |
| 172 |
|
| 173 | 2. The ordinance adopted by the governing body of the |
| 174 | county providing for the imposition of the surtax shall set |
| 175 | forth a plan for providing trauma services to trauma victims |
| 176 | presenting in the trauma service area in which such county is |
| 177 | located. |
| 178 | 3. Moneys collected pursuant to this paragraph remain the |
| 179 | property of the state and shall be distributed by the Department |
| 180 | of Revenue on a regular and periodic basis to the clerk of the |
| 181 | circuit court as ex officio custodian of the funds of the |
| 182 | authorizing county. The clerk of the circuit court shall: |
| 183 | a. Maintain the moneys in a trauma services trust fund. |
| 184 | b. Invest any funds held on deposit in the trust fund |
| 185 | pursuant to general law. |
| 186 | c. Disburse the funds, including any interest earned on |
| 187 | such funds, to the trauma center in its trauma service area, as |
| 188 | provided in the plan set forth pursuant to subparagraph 2., upon |
| 189 | directive from the authorizing county. If the trauma center |
| 190 | receiving funds requests such funds to be used to generate |
| 191 | federal matching funds under Medicaid, the custodian of the |
| 192 | funds shall instead issue a check to the Agency for Health Care |
| 193 | Administration to accomplish that purpose to the extent that the |
| 194 | agency is allowed through the General Appropriations Act. |
| 195 | d. Prepare on a biennial basis an audit of the trauma |
| 196 | services trust fund specified in sub-subparagraph a., to be |
| 197 | delivered to the authorizing county. |
| 198 | 4. A discretionary sales surtax imposed pursuant to this |
| 199 | paragraph shall expire 4 years after the effective date of the |
| 200 | surtax, unless reenacted by ordinance subject to approval by a |
| 201 | majority of the electors of the county voting in a subsequent |
| 202 | referendum. |
| 203 | 5. Notwithstanding any other provision of this section, a |
| 204 | county shall not levy local option sales surtaxes authorized in |
| 205 | this paragraph and subsections (2) and (3) in excess of a |
| 206 | combined rate of 1 percent. |
| 207 | (7) VOTER-APPROVED INDIGENT CARE SURTAX.-- |
| 208 | (a)1. The governing body in each county that has a |
| 209 | population of less than 800,000 residents may levy an indigent |
| 210 | care surtax pursuant to an ordinance conditioned to take effect |
| 211 | only upon approval by a majority vote of the electors of the |
| 212 | county voting in a referendum. The surtax may be levied at a |
| 213 | rate not to exceed 0.5 percent, except that if a publicly |
| 214 | supported medical school is located in the county, the rate |
| 215 | shall not exceed 1 percent. |
| 216 | 2. Notwithstanding subparagraph 1., the governing body of |
| 217 | any county that has a population of fewer than 50,000 residents |
| 218 | may levy an indigent care surtax pursuant to an ordinance |
| 219 | conditioned to take effect only upon approval by a majority vote |
| 220 | of the electors of the county voting in a referendum. The surtax |
| 221 | may be levied at a rate not to exceed 1 percent. |
| 222 | (b) A statement that includes a brief and general |
| 223 | description of the purposes to be funded by the surtax and that |
| 224 | conforms to the requirements of s. 101.161 shall be placed on |
| 225 | the ballot by the governing body of the county. The following |
| 226 | questions shall be placed on the ballot: |
| 227 |
|
| 228 | FOR THE. . . .CENTS TAX |
| 229 | AGAINST THE. . . .CENTS TAX |
| 230 |
|
| 231 | (c)1. The ordinance adopted by the governing body |
| 232 | providing for the imposition of the surtax must set forth a plan |
| 233 | for providing health care services to qualified residents, as |
| 234 | defined in paragraph (d). The plan and subsequent amendments to |
| 235 | it shall fund a broad range of health care services for indigent |
| 236 | persons and the medically poor, including, but not limited to, |
| 237 | primary care and preventive care, as well as hospital care. It |
| 238 | shall emphasize a continuity of care in the most cost-effective |
| 239 | setting, taking into consideration a high quality of care and |
| 240 | geographic access. Where consistent with these objectives, it |
| 241 | shall include, without limitation, services rendered by |
| 242 | physicians, clinics, community hospitals, mental health centers, |
| 243 | and alternative delivery sites, as well as at least one regional |
| 244 | referral hospital where appropriate. It shall provide that |
| 245 | agreements negotiated between the county and providers shall |
| 246 | include reimbursement methodologies that take into account the |
| 247 | cost of services rendered to eligible patients, recognize |
| 248 | hospitals that render a disproportionate share of indigent care, |
| 249 | provide other incentives to promote the delivery of charity |
| 250 | care, and require cost containment, including, but not limited |
| 251 | to, case management. The plan must also include innovative |
| 252 | health care programs that provide cost-effective alternatives to |
| 253 | traditional methods of service delivery and funding. |
| 254 | 2. In addition to the uses specified or services required |
| 255 | to be provided under this subsection, the ordinance adopted by a |
| 256 | county that has a population of fewer than 50,000 residents may |
| 257 | pledge surtax proceeds to service new or existing bond |
| 258 | indebtedness incurred to finance, plan, construct, or |
| 259 | reconstruct a public or not-for-profit hospital in such county |
| 260 | and any land acquisition, land improvement, design, or |
| 261 | engineering costs related to such hospital, if the governing |
| 262 | body of the county determines that a public or not-for-profit |
| 263 | hospital existing at the time of issuance of the bonds |
| 264 | authorized under this subparagraph would, more likely than not, |
| 265 | otherwise cease to operate. The plan required under this |
| 266 | paragraph may, by an extraordinary vote of the governing body of |
| 267 | such county, provide that some or all of the surtax revenues and |
| 268 | any interest earned must be expended for the purpose of |
| 269 | servicing such bond indebtedness. Such county may also use the |
| 270 | services of the Division of Bond Finance of the State Board of |
| 271 | Administration pursuant to the State Bond Act to issue bonds |
| 272 | under this subparagraph. A jurisdiction may not issue bonds |
| 273 | under this subparagraph more frequently than once per year. Any |
| 274 | county that has a population of fewer than 50,000 residents at |
| 275 | the time any bonds authorized in this subparagraph are issued |
| 276 | retains the authority granted under this subparagraph throughout |
| 277 | the terms of such bonds, including the term of any refinancing |
| 278 | bonds, regardless of any subsequent increase in population which |
| 279 | would result in such county having 50,000 or more residents. |
| 280 | (d) For the purpose of this subsection, "qualified |
| 281 | residents" means residents of the authorizing county who are: |
| 282 | 1. Qualified as indigent persons as certified by the |
| 283 | authorizing county; |
| 284 | 2. Certified by the authorizing county as meeting the |
| 285 | definition of the medically poor, defined as persons having |
| 286 | insufficient income, resources, and assets to provide the needed |
| 287 | medical care without using resources required to meet basic |
| 288 | needs for shelter, food, clothing, and personal expenses; not |
| 289 | being eligible for any other state or federal program or having |
| 290 | medical needs that are not covered by any such program; or |
| 291 | having insufficient third-party insurance coverage. In all |
| 292 | cases, the authorizing county shall serve as the payor of last |
| 293 | resort; or |
| 294 | 3. Participating in innovative, cost-effective programs |
| 295 | approved by the authorizing county. |
| 296 | (e) Moneys collected pursuant to this subsection remain |
| 297 | the property of the state and shall be distributed by the |
| 298 | Department of Revenue on a regular and periodic basis to the |
| 299 | clerk of the circuit court as ex officio custodian of the funds |
| 300 | of the authorizing county. The clerk of the circuit court shall: |
| 301 | 1. Maintain the moneys in an indigent health care trust |
| 302 | fund. |
| 303 | 2. Invest any funds held on deposit in the trust fund |
| 304 | pursuant to general law. |
| 305 | 3. Disburse the funds, including any interest earned, to |
| 306 | any provider of health care services, as provided in paragraphs |
| 307 | (c) and (d), upon directive from the authorizing county. |
| 308 | 4. Disburse the funds, including any interest earned, to |
| 309 | service any bond indebtedness authorized in this subsection upon |
| 310 | directive from the authorizing county, which directive may be |
| 311 | irrevocably given at the time the bond indebtedness is incurred. |
| 312 | (f) Notwithstanding any other provision of this section, a |
| 313 | county may not levy local option sales surtaxes authorized in |
| 314 | this subsection and subsections (2) and (3) in excess of a |
| 315 | combined rate of 1 percent or, if a publicly supported medical |
| 316 | school is located in the county or the county has a population |
| 317 | of fewer than 50,000 residents, in excess of a combined rate of |
| 318 | 1.5 percent. |
| 319 | Section 2. This act shall take effect upon becoming a law. |