| 1 | Representative Cannon offered the following: |
| 2 |
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| 3 | Amendment |
| 4 | Remove line(s) 384-438, and insert: |
| 5 | (d) If any county or municipality, dependent special |
| 6 | district of such county or municipality, or municipal service |
| 7 | taxing unit of such county is in violation of subsection (5), s. |
| 8 | 200.185, or s. 200.186 because total county or municipal ad |
| 9 | valorem taxes exceeded the maximum total county or municipal ad |
| 10 | valorem taxes, respectively, that county or municipality shall |
| 11 | forfeit the distribution of local government half-cent sales tax |
| 12 | revenues during the 12 months following a determination of |
| 13 | noncompliance by the Department of Revenue as described in s. |
| 14 | 218.63(3) and this subsection. If the executive director of the |
| 15 | Department of Revenue determines that any county or |
| 16 | municipality, dependent special district of such county or |
| 17 | municipality, or municipal service taxing unit of such county is |
| 18 | in violation of subsection (5), s. 200.185, or s. 200.186, the |
| 19 | Department of Revenue and the county or municipality, dependent |
| 20 | special district of such county or municipality, or municipal |
| 21 | service taxing unit of such county shall follow the procedures |
| 22 | set forth in this paragraph or paragraph (e). During the |
| 23 | pendency of any procedure under paragraph (e) or any |
| 24 | administrative or judicial action to challenge any action taken |
| 25 | under this subsection, the tax collector shall hold in escrow |
| 26 | any revenues collected by the noncomplying county or |
| 27 | municipality, dependent special district of such county or |
| 28 | municipality, or municipal service taxing unit of such county in |
| 29 | excess of the amount allowed by subsection (5), s. 200.185, or |
| 30 | s. 200.186, as determined by the executive director. Such |
| 31 | revenues shall be held in escrow until the process required by |
| 32 | paragraph (e) is completed and approved by the department. The |
| 33 | department shall direct the tax collector to so hold such funds. |
| 34 | If the county or municipality, dependent special district of |
| 35 | such county or municipality, or municipal service taxing unit of |
| 36 | such county remedies the noncompliance, any moneys collected in |
| 37 | excess of the new levy or in excess of the amount allowed by |
| 38 | subsection (5), s. 200.185, or s. 200.186 shall be held in |
| 39 | reserve until the subsequent fiscal year and shall then be used |
| 40 | to reduce ad valorem taxes otherwise necessary. If the county or |
| 41 | municipality, dependent special district of such county or |
| 42 | municipality, or municipal service taxing unit of such county |
| 43 | does not remedy the noncompliance, the provisions of s. 218.63 |
| 44 | shall apply. |
| 45 | (e) The following procedures shall be followed when the |
| 46 | executive director notifies any county or municipality, |
| 47 | dependent special district of such county or municipality, or |
| 48 | municipal service taxing unit of such county that he or she has |
| 49 | determined that such taxing authority is in violation of |
| 50 | subsection (5), s. 200.185, or s. 200.186: |
| 51 | 1. Within 30 days after the deadline for certification of |
| 52 | compliance required by s. 200.068, the executive director shall |
| 53 | notify any such county or municipality, dependent special |
| 54 | district of such county or municipality, or municipal service |
| 55 | taxing unit of such county of his or her determination regarding |
| 56 | subsection (5), s. 200.185, or s. 200.186 and that such taxing |
| 57 | authority is subject to subparagraph 2. |
| 58 | 2. Any taxing authority so noticed by the executive |
| 59 | director shall repeat the hearing and notice process required by |
| 60 | paragraph (2)(d), except that: |
| 61 | a. The advertisement shall appear within 15 days after |
| 62 | notice from the executive director. |
| 63 | b. The advertisement, in addition to meeting the |
| 64 | requirements of subsection (3), must contain the following |
| 65 | statement in boldfaced type immediately after the heading: |
| 66 | THE PREVIOUS NOTICE PLACED BY THE ...(name of taxing |
| 67 | authority)... HAS BEEN DETERMINED BY THE DEPARTMENT OF REVENUE |
| 68 | TO BE IN VIOLATION OF THE LAW, NECESSITATING THIS SECOND NOTICE. |
| 69 | c. The millage newly adopted at such hearing shall not be |
| 70 | forwarded to the tax collector or property appraiser and may not |
| 71 | exceed the rate previously adopted or the amount allowed by |
| 72 | subsection (5), s. 200.185, or s. 200.186. Each taxing authority |
| 73 | provided notice pursuant to this paragraph shall recertify |
| 74 | compliance with this chapter as provided in s. 200.065 within 15 |
| 75 | days after the adoption of a millage at such hearing. |
| 76 | d. The determination of the executive director shall be |
| 77 | superseded if the executive director determines that the county |
| 78 | or municipality, dependent special district of such county or |
| 79 | municipality, or municipal service taxing unit of such county |
| 80 | has remedied the noncompliance. Such noncompliance shall be |
| 81 | determined to be remedied if any such taxing authority provided |
| 82 | notice by the executive director pursuant to this paragraph |
| 83 | adopt a new millage that does not exceed the maximum millage |
| 84 | allowed for such taxing authority under paragraph (5)(a), s. |
| 85 | 200.185(1)-(5), or s. 200.186(1), or if any such county or |
| 86 | municipality, dependent special district of such county or |
| 87 | municipality, or municipal service taxing unit of such county |
| 88 | adopts a lower millage sufficient to reduce the total taxes |
| 89 | levied such that total taxes levied do not exceed the maximum as |
| 90 | provided in paragraph (5)(b), s. 200.185(8), or s. 200.186(3). |
| 91 | e. If any such county or municipality, dependent special |
| 92 | district of such county or municipality, or municipal service |
| 93 | taxing unit of such county has not remedied the noncompliance or |
| 94 | recertified compliance with this chapter as provided in this |
| 95 | paragraph, and the executive director determines that the |
| 96 | noncompliance has not been remedied or compliance has not been |
| 97 | recertified, the county or municipality shall forfeit the |
| 98 | distribution of local government half-cent sales tax revenues |
| 99 | during the 12 months following a determination of noncompliance |
| 100 | by the Department of Revenue as described in s. 218.63(2) and |
| 101 | (3) and this subsection. |
| 102 | f. The determination of the executive director is not |
| 103 | subject to chapter 120. |