HB 0043 2004
1	A bill to be entitled
2	An act relating to the school capital outlay surtax;
3	amending s. 212.055, F.S.; authorizing certain counties to
4	use a portion of surtax revenues for certain operational
5	purposes under certain circumstances; providing
6	requirements and limitations; providing for future repeal;
7	providing an effective date.
8
9	Be It Enacted by the Legislature of the State of Florida:
10
11	Section 1. Subsection (6) of section 212.055, Florida
12	Statutes, is amended to read:
13	212.055 Discretionary sales surtaxes; legislative intent;
14	authorization and use of proceeds.--It is the legislative intent
15	that any authorization for imposition of a discretionary sales
16	surtax shall be published in the Florida Statutes as a
17	subsection of this section, irrespective of the duration of the
18	levy. Each enactment shall specify the types of counties
19	authorized to levy; the rate or rates which may be imposed; the
20	maximum length of time the surtax may be imposed, if any; the
21	procedure which must be followed to secure voter approval, if
22	required; the purpose for which the proceeds may be expended;
23	and such other requirements as the Legislature may provide.
24	Taxable transactions and administrative procedures shall be as
25	provided in s. 212.054.
26	(6) SCHOOL CAPITAL OUTLAY SURTAX.--
27	(a)1.The school board in each county may levy, pursuant
28	to resolution conditioned to take effect only upon approval by a
29	majority vote of the electors of the county voting in a
30	referendum, a discretionary sales surtax at a rate that may not
31	exceed 0.5 percent.
32	2.(b)The resolution shall include a statement that
33	provides a brief and general description of the school capital
34	outlay projects to be funded by the surtax. If applicable, the
35	resolution must state that the district school board has been
36	recognized by the State Board of Education as having a Florida
37	Frugal Schools Program. The statement shall conform to the
38	requirements of s. 101.161 and shall be placed on the ballot by
39	the governing body of the county. The following question shall
40	be
41	placed on the ballot:
42	_____FOR THE _____CENTS TAX
43	3.(c)The resolution providing for the imposition of the
44	surtax shall set forth a plan for use of the surtax proceeds for
45	fixed capital expenditures or fixed capital costs associated
46	with the construction, reconstruction, or improvement of school
47	facilities and campuses which have a useful life expectancy of 5
48	or more years, and any land acquisition, land improvement,
49	design, and engineering costs related thereto. Additionally, the
50	plan shall include the costs of retrofitting and providing for
51	technology implementation, including hardware and software, for
52	the various sites within the school district. Surtax revenues
53	may be used for the purpose of servicing bond indebtedness to
54	finance projects authorized by this subsection, and any interest
55	accrued thereto may be held in trust to finance such projects.
56	Neither the proceeds of the surtax nor any interest accrued
57	thereto shall be used for operational expenses. If the district
58	school board has been recognized by the State Board of Education
59	as having a Florida Frugal Schools Program, the district's plan
60	for use of the surtax proceeds must be consistent with this
61	subsection and with uses assured under the Florida Frugal
62	Schools Program.
63	4.(d)Any school board imposing the surtax shall implement
64	a freeze on noncapital local school property taxes, at the
65	millage rate imposed in the year prior to the implementation of
66	the surtax, for a period of at least 3 years from the date of
67	imposition of the surtax. This provision shall not apply to
68	existing debt service or required state taxes.
69	5.(e)Surtax revenues collected by the Department of
70	Revenue pursuant to this subsection shall be distributed to the
71	school board imposing the surtax in accordance with law.
72	(b)1. Notwithstanding the provisions of paragraph (a), the
73	school board in any county with a population of 100,000 or less
74	may use up to 50 percent of the revenues generated by the surtax
75	for operational purposes solely for salaries and benefits for
76	teachers. However, in addition to the requirements of paragraph
77	(a), the resolution providing for the imposition of the surtax
78	shall specify the percentage of surtax revenues to be used
79	solely for salaries and benefits for teachers as authorized by
80	this paragraph. The plan setting forth the use of surtax
81	proceeds shall include uses solely for salaries and benefits for
82	teachers. The plan shall provide criteria to account for use of
83	proceeds solely for salaries and benefits for teachers and shall
84	provide for an annual report by the school board documenting
85	such use.
86	2. The school board of any county with a population of
87	100,000 or less which has levied the surtax authorized in this
88	subsection before July 1, 2004, and wishes to use a percentage
89	of surtax revenues solely for salaries and benefits for teachers
90	as provided in this paragraph may do so only pursuant to a new
91	resolution conditioned to take effect only upon approval by a
92	majority vote of the electors of the county voting in a
93	referendum as provided in subparagraph (a)2. However, the amount
94	of surtax revenues authorized for use solely for salaries and
95	benefits for teachers under this subparagraph shall be available
96	only to the extent such revenues are not otherwise dedicated to
97	service bond indebtedness in such counties as provided in
98	paragraph (a), if applicable.
99	3. This paragraph is repealed July 1, 2008.
100	Section 2. This act shall take effect July 1, 2004.