Florida Senate - 2005                      COMMITTEE AMENDMENT
    Bill No. SB 1940
                        Barcode 594834
                            CHAMBER ACTION
              Senate                               House
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11  The Committee on Transportation (Bennett) recommended the
12  following amendment:
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14         Senate Amendment (with title amendment) 
15         Delete everything after the enacting clause
16  
17  and insert:  
18         336.025  County and municipal transportation system;
19  levy of local option fuel tax on motor fuel and diesel fuel.--
20         (1)(a)  In addition to other taxes allowed by law,
21  there may be levied as provided in ss. 206.41(1)(e) and
22  206.87(1)(c) a 1-cent, 2-cent, 3-cent, 4-cent, 5-cent, or
23  6-cent local option fuel tax upon every gallon of motor fuel
24  and diesel fuel sold in a county and taxed under the
25  provisions of part I or part II of chapter 206.
26         1.  All impositions and rate changes of the tax shall
27  be levied before July 1 to be effective January 1 of the
28  following year for a period not to exceed 30 years, and the
29  applicable method of distribution shall be established
30  pursuant to subsection (3) or subsection (4).  However, levies
31  of the tax which were in effect on July 1, 2002, and which
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    6:39 PM   03/28/05                              s1940.tr21.aaa

Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1940 Barcode 594834 1 expire on August 31 of any year may be reimposed at the 2 current authorized rate effective September 1 of the year of 3 expiration. Upon expiration, the tax may be relevied provided 4 that a redetermination of the method of distribution is made 5 as provided in this section. 6 2. County and municipal governments shall utilize 7 moneys received pursuant to this paragraph only for 8 transportation expenditures. 9 3. Any tax levied pursuant to this paragraph may be 10 extended on a majority vote of the governing body of the 11 county. A redetermination of the method of distribution shall 12 be established pursuant to subsection (3) or subsection (4), 13 if, after July 1, 1986, the tax is extended or the tax rate 14 changed, for the period of extension or for the additional 15 tax. 16 (b) In addition to other taxes allowed by law, there 17 may be levied as provided in s. 206.41(1)(e) a 1-cent, 2-cent, 18 3-cent, 4-cent, or 5-cent local option fuel tax upon every 19 gallon of motor fuel sold in a county and taxed under the 20 provisions of part I of chapter 206. The tax shall be levied 21 by an ordinance adopted by a majority plus one vote of the 22 membership of the governing body of the county or by 23 referendum. In the event the county has not levied the full 24 amount of local option fuel tax authorized by this 25 subparagraph, then beginning January 1, 2006 and 26 notwithstanding s. 206.41(1)(e), a municipality within the 27 county may levy a 1-cent or 2-cent local option fuel tax upon 28 every gallon of motor fuel sold within the municipality. In no 29 event, may the total local option fuel tax levied under this 30 subparagraph exceed 5 cents per gallon. Any local option fuel 31 tax levied by a municipal government shall be levied by an 2 6:39 PM 03/28/05 s1940.tr21.aaa
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1940 Barcode 594834 1 ordinance adopted by a referendum of the voters of the 2 municipality. 3 1. All impositions and rate changes of the tax shall 4 be levied before July 1, to be effective January 1 of the 5 following year. However, levies of the tax which were in 6 effect on July 1, 2002, and which expire on August 31 of any 7 year may be reimposed at the current authorized rate effective 8 September 1 of the year of expiration. 9 2. The county may, prior to levy of the tax, establish 10 by interlocal agreement with one or more municipalities 11 located therein, representing a majority of the population of 12 the incorporated area within the county, a distribution 13 formula for dividing the entire proceeds of the tax among 14 county government and all eligible municipalities within the 15 county. If no interlocal agreement is adopted before the 16 effective date of the tax, tax revenues shall be distributed 17 pursuant to the provisions of subsection (4). If no interlocal 18 agreement exists, a new interlocal agreement may be 19 established prior to June 1 of any year pursuant to this 20 subparagraph. However, any interlocal agreement agreed to 21 under this subparagraph after the initial levy of the tax or 22 change in the tax rate authorized in this section shall under 23 no circumstances materially or adversely affect the rights of 24 holders of outstanding bonds which are backed by taxes 25 authorized by this paragraph, and the amounts distributed to 26 the county government and each municipality shall not be 27 reduced below the amount necessary for the payment of 28 principal and interest and reserves for principal and interest 29 as required under the covenants of any bond resolution 30 outstanding on the date of establishment of the new interlocal 31 agreement. 3 6:39 PM 03/28/05 s1940.tr21.aaa
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1940 Barcode 594834 1 3. County and municipal governments shall use moneys 2 received pursuant to this paragraph for transportation 3 expenditures needed to meet the requirements of the capital 4 improvements element of an adopted comprehensive plan or for 5 expenditures needed to meet immediate local transportation 6 problems and for other transportation-related expenditures 7 that are critical for building comprehensive roadway networks 8 by local governments. For purposes of this paragraph, 9 expenditures for the construction of new roads, the 10 reconstruction or resurfacing of existing paved roads, or the 11 paving of existing graded roads shall be deemed to increase 12 capacity and such projects shall be included in the capital 13 improvements element of an adopted comprehensive plan. 14 Expenditures for purposes of this paragraph shall not include 15 routine maintenance of roads. 16 (c) Local governments may use the services of the 17 Division of Bond Finance of the State Board of Administration 18 pursuant to the State Bond Act to issue any bonds through the 19 provisions of this section and may pledge the revenues from 20 local option fuel taxes to secure the payment of the bonds. In 21 no case may a jurisdiction issue bonds pursuant to this 22 section more frequently than once per year. Counties and 23 municipalities may join together for the issuance of bonds 24 issued pursuant to this section. 25 (d) If an interlocal agreement entered into under this 26 section does not provide for automatic adjustments or periodic 27 review by the local governmental entities of the method of 28 distribution of local option fuel tax revenues, the parties to 29 the agreement shall review and hold public hearings on the 30 terms of the agreement at least every 2 years. 31 (2)(a) The tax levied pursuant to paragraph (1)(a) 4 6:39 PM 03/28/05 s1940.tr21.aaa
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1940 Barcode 594834 1 shall be collected and remitted in the same manner provided by 2 ss. 206.41(1)(e) and 206.87(1)(c). The tax levied pursuant to 3 paragraph (1)(b) shall be collected and remitted in the same 4 manner provided by s. 206.41(1)(e). The taxes remitted 5 pursuant to this section shall be transferred to the Local 6 Option Fuel Tax Trust Fund, which fund is created for 7 distribution to the county and eligible municipal governments 8 within the county in which the tax was collected and which 9 fund is subject to the service charge imposed in chapter 215. 10 The tax shall be distributed monthly by the department in the 11 same manner provided by s. 336.021(1)(c) and (d). The 12 department shall deduct the administrative costs incurred by 13 it in collecting, administering, enforcing, and distributing 14 back to the counties the tax, which administrative costs may 15 not exceed 2 percent of collections authorized by this 16 section. The total administrative costs shall be prorated 17 among those counties levying the tax according to the 18 following formula, which shall be revised on July 1 of each 19 year: Two-thirds of the amount deducted shall be based on the 20 county's proportional share of the number of dealers who are 21 registered for purposes of chapter 212 on June 30 of the 22 preceding state fiscal year, and one-third of the amount 23 deducted shall be based on the county's share of the total 24 amount of the tax collected during the preceding state fiscal 25 year. The department has the authority to prescribe and 26 publish all forms upon which reports shall be made to it and 27 other forms and records deemed to be necessary for proper 28 administration and collection of the taxes levied by any 29 county and shall promulgate such rules as may be necessary for 30 the enforcement of this section, which rules shall have the 31 full force and effect of law. The provisions of ss. 206.026, 5 6:39 PM 03/28/05 s1940.tr21.aaa
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1940 Barcode 594834 1 206.027, 206.028, 206.051, 206.052, 206.054, 206.055, 206.06, 2 206.07, 206.075, 206.08, 206.09, 206.095, 206.10, 206.11, 3 206.12, 206.13, 206.14, 206.15, 206.16, 206.17, 206.175, 4 206.18, 206.199, 206.20, 206.204, 206.205, 206.21, 206.215, 5 206.22, 206.24, 206.27, 206.28, 206.41, 206.416, 206.44, 6 206.45, 206.48, 206.49, 206.56, 206.59, 206.626, 206.87, 7 206.872, 206.873, 206.8735, 206.874, 206.8741, 206.94, and 8 206.945 shall, as far as practicable, be applicable to the 9 levy and collection of taxes imposed pursuant to this section 10 as if fully set out in this section. 11 (b) The provisions of s. 206.43(7) shall apply to the 12 incorrect reporting of the tax levied under this section. 13 (c) The provisions for refund provided in s. 206.625 14 are not applicable to the tax levied pursuant to paragraph 15 (1)(a) or paragraph (1)(b) by any county. 16 (3) The tax authorized pursuant to paragraph (1)(a) 17 shall be levied using either of the following procedures: 18 (a) The tax may be levied by an ordinance adopted by a 19 majority vote of the governing body or upon approval by 20 referendum. Such ordinance shall be adopted in accordance with 21 the requirements imposed under one of the following 22 circumstances, whichever is applicable: 23 1. The county may, prior to June 1, establish by 24 interlocal agreement with one or more of the municipalities 25 located therein, representing a majority of the population of 26 the incorporated area within the county, a distribution 27 formula for dividing the entire proceeds of the local option 28 fuel tax among the county government and all eligible 29 municipalities within the county. If no interlocal agreement 30 exists, a new interlocal agreement may be established prior to 31 August 1, 1986, or June 1 of any year thereafter pursuant to 6 6:39 PM 03/28/05 s1940.tr21.aaa
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1940 Barcode 594834 1 this subparagraph. However, any interlocal agreement agreed 2 to under this subparagraph after the initial imposition of the 3 tax, extension of the tax, or change in the tax rate 4 authorized in this section shall under no circumstances 5 materially or adversely affect the rights of holders of 6 outstanding bonds which are backed by taxes authorized by this 7 section, and the amounts distributed to the county government 8 and each municipality shall not be reduced below the amount 9 necessary for the payment of principal and interest and 10 reserves for principal and interest as required under the 11 covenants of any bond resolution outstanding on the date of 12 establishment of the new interlocal agreement. 13 2. If an interlocal agreement has not been executed 14 pursuant to subparagraph 1., the county may, prior to June 10, 15 adopt a resolution of intent to levy the tax allowed in 16 paragraph (1)(a). 17 3. Notwithstanding subparagraphs 1. and 2., any inland 18 county with a population greater than 500,000 as of July 1, 19 1996, with an interlocal agreement with one or more of the 20 incorporated areas within the county established pursuant to 21 subparagraph 1. must utilize the population estimates of local 22 governmental units as of April 1 of each year pursuant to s. 23 186.901, for dividing the proceeds of the local option fuel 24 tax contained in such interlocal agreement. However, any 25 interlocal agreement agreed to under this subparagraph after 26 the initial imposition of the tax, extension of the tax, or 27 change in the tax rate authorized in this section shall under 28 no circumstances materially or adversely affect the rights of 29 holders of outstanding bonds which are backed by taxes 30 authorized by this section, and the amounts distributed to the 31 county government and each municipality shall not be reduced 7 6:39 PM 03/28/05 s1940.tr21.aaa
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1940 Barcode 594834 1 below the amount necessary for the payment of principal and 2 interest and reserves for principal and interest as required 3 under the covenants of any bond resolution outstanding on the 4 date of establishment of the new interlocal agreement. 5 (b) If no interlocal agreement or resolution is 6 adopted pursuant to subparagraph (a)1. or subparagraph (a)2., 7 municipalities representing more than 50 percent of the county 8 population may, prior to June 20, adopt uniform resolutions 9 approving the local option tax, establishing the duration of 10 the levy and the rate authorized in paragraph (1)(a), and 11 setting the date for a countywide referendum on whether to 12 levy the tax. A referendum shall be held in accordance with 13 the provisions of such resolution and applicable state law, 14 provided that the county shall bear the costs thereof. The tax 15 shall be levied and collected countywide on January 1 16 following 30 days after voter approval. 17 (4)(a) If the tax authorized pursuant to paragraph 18 (1)(a) is levied under the circumstances of subparagraph 19 (3)(a)2. or paragraph (3)(b), the proceeds of the tax shall be 20 distributed among the county government and eligible 21 municipalities based on the transportation expenditures of 22 each for the immediately preceding 5 fiscal years, as a 23 proportion of the total of such expenditures for the county 24 and all municipalities within the county. After the initial 25 levy of a tax being distributed pursuant to the provisions of 26 this paragraph, the proportions shall be recalculated every 10 27 years based on the transportation expenditures of the 28 immediately preceding 5 years. However, such recalculation 29 shall under no circumstances materially or adversely affect 30 the rights of holders of bonds outstanding on July 1, 1986, 31 which are backed by taxes authorized in paragraph (1)(a), and 8 6:39 PM 03/28/05 s1940.tr21.aaa
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1940 Barcode 594834 1 the amounts distributed to the county government and each 2 municipality shall not be reduced below the amount necessary 3 for the payment of principal and interest and reserves for 4 principal and interest as required under the covenants of any 5 bond resolution outstanding on the date of the recalculation. 6 (b) Any newly incorporated municipality which is 7 eligible for participation in the distribution of moneys under 8 parts II and VI of chapter 218 and which is located in a 9 county levying the tax pursuant to paragraph (1)(a) or 10 paragraph (1)(b) is entitled to receive a share of the tax 11 revenues. Distribution of such revenues to a newly 12 incorporated municipality shall begin in the first full fiscal 13 year following incorporation. The distribution to a newly 14 incorporated municipality shall be: 15 1. Equal to the county's per lane mile expenditure in 16 the previous year times the lane miles within the jurisdiction 17 or responsibility of the municipality, in which case the 18 county's share shall be reduced proportionately; or 19 2. Determined by the local act incorporating the 20 municipality. 21 22 Such distribution shall under no circumstances materially or 23 adversely affect the rights of holders of outstanding bonds 24 which are backed by taxes authorized in this section, and the 25 amounts distributed to the county government and each 26 municipality shall not be reduced below the amount necessary 27 for the payment of principal and interest and reserves for 28 principal and interest as required under the covenants of any 29 bond resolution outstanding on the date of the redistribution. 30 (5)(a) By July 1 of each year, the county shall notify 31 the Department of Revenue of the rate of the taxes levied 9 6:39 PM 03/28/05 s1940.tr21.aaa
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1940 Barcode 594834 1 pursuant to paragraphs (1)(a) and (b), and of its decision to 2 rescind or change the rate of a tax, if applicable, and shall 3 provide the department with a certified copy of the interlocal 4 agreement established under subparagraph (1)(b)2. or 5 subparagraph (3)(a)1. with distribution proportions 6 established by such agreement or pursuant to subsection (4), 7 if applicable. A decision to rescind a tax shall not take 8 effect on any date other than December 31 and shall require a 9 minimum of 60 days' notice to the Department of Revenue of 10 such decision. 11 (b) Any dispute as to the determination by the county 12 of distribution proportions shall be resolved through an 13 appeal to the Administration Commission in accordance with 14 procedures developed by the commission. Pending final 15 disposition of such proceeding, the tax shall be collected 16 pursuant to this section, and such funds shall be held in 17 escrow by the clerk of the circuit court of the county until 18 final disposition. 19 (6) Only those municipalities and counties eligible 20 for participation in the distribution of moneys under parts II 21 and VI of chapter 218 are eligible to receive moneys under 22 this section. Any funds otherwise undistributed because of 23 ineligibility shall be distributed to eligible governments 24 within the county in proportion to other moneys distributed 25 pursuant to this section. 26 (7) For the purposes of this section, "transportation 27 expenditures" means expenditures by the local government from 28 local or state shared revenue sources, excluding expenditures 29 of bond proceeds, for the following programs: 30 (a) Public transportation operations and maintenance. 31 (b) Roadway and right-of-way maintenance and equipment 10 6:39 PM 03/28/05 s1940.tr21.aaa
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1940 Barcode 594834 1 and structures used primarily for the storage and maintenance 2 of such equipment. 3 (c) Roadway and right-of-way drainage. 4 (d) Street lighting. 5 (e) Traffic signs, traffic engineering, signalization, 6 and pavement markings. 7 (f) Bridge maintenance and operation. 8 (g) Debt service and current expenditures for 9 transportation capital projects in the foregoing program 10 areas, including construction or reconstruction of roads and 11 sidewalks. 12 (8) In addition to the uses specified in subsection 13 (7), the governing body of a county with a population of 14 50,000 or less on April 1, 1992, or the governing body of a 15 municipality within such a county may use the proceeds of the 16 tax levied pursuant to paragraph (1)(a) in any fiscal year to 17 fund infrastructure projects, if such projects are consistent 18 with the local government's approved comprehensive plan or, if 19 the approval or denial of the plan has not become final, 20 consistent with the plan last submitted to the state land 21 planning agency. In addition, no more than an amount equal to 22 the proceeds from 4 cents per gallon of the tax imposed 23 pursuant to paragraph (1)(a) may be used by such county for 24 the express and limited purpose of paying for a court-ordered 25 refund of special assessments. Except as provided in 26 subsection (7), such funds shall not be used for the 27 operational expenses of any infrastructure. Such funds may be 28 used for infrastructure projects under this subsection only 29 after the local government, prior to the fiscal year in which 30 the funds are proposed to be used, or if pledged for bonded 31 indebtedness, prior to the fiscal year in which the bonds will 11 6:39 PM 03/28/05 s1940.tr21.aaa
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1940 Barcode 594834 1 be issued, has held a duly noticed public hearing on the 2 proposed use of the funds and has adopted a resolution 3 certifying that the local government has met all of the 4 transportation needs identified in its approved comprehensive 5 plan or, if the approval or denial of the plan has not become 6 final, consistent with the plan last submitted to the state 7 land planning agency. The proceeds shall not be pledged for 8 bonded indebtedness for a period exceeding 10 years, except 9 that, for the express and limited purpose of using such 10 proceeds in any fiscal year to pay a court-ordered refund of 11 special assessments, the proceeds may be pledged for bonded 12 indebtedness not exceeding 15 years. For the purposes of this 13 subsection, "infrastructure" has the same meaning as provided 14 in s. 212.055. 15 (9) Notwithstanding any other provision of this 16 section, the tax on diesel fuel authorized in this section 17 shall be levied in every county at the rate of 6 cents per net 18 gallon. 19 20 21 ================ T I T L E A M E N D M E N T =============== 22 And the title is amended as follows: 23 Delete everything before the enacting clause 24 25 and insert: 26 An act relating to the county road system; 27 amending s. 336.025, F.S., revising the vote 28 requirements for the imposition of a local 29 option motor fuel tax, providing for the 30 imposition of a local option motor fuel tax by 31 municipalities by referendum, removing a 12 6:39 PM 03/28/05 s1940.tr21.aaa
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1940 Barcode 594834 1 requirement on the distribution of tax revenues 2 raised, providing an effective date 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 13 6:39 PM 03/28/05 s1940.tr21.aaa