HB 553

1	A bill to be entitled
2	An act relating to the local government infrastructure
3	surtax; amending s. 212.055, F.S.; redefining the term
4	"infrastructure" to allow the proceeds of a local
5	government infrastructure surtax to be used to purchase
6	land for the construction of affordable or workforce
7	housing units; providing an effective date.
8
9	Be It Enacted by the Legislature of the State of Florida:
10
11	Section 1.  Paragraph (d) of subsection (2) of section
12	212.055, Florida 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	(2)  LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.--
27	(d)1.  The proceeds of the surtax authorized by this
28	subsection and any accrued interest accrued thereto shall be
29	expended by the school district, or within the county and
30	municipalities within the county, or, in the case of a
31	negotiated joint county agreement, within another county, to
32	finance, plan, and construct infrastructure; and to acquire land
33	for public recreation, or conservation, or protection of natural
34	resources; or and to finance the closure of county-owned or
35	municipally owned solid waste landfills that have been are
36	already closed or are required to be closed close by order of
37	the Department of Environmental Protection. Any use of the such
38	proceeds or interest for purposes of landfill closure before
39	prior to July 1, 1993, is ratified. Neither The proceeds and nor
40	any interest may not accrued thereto shall be used for the
41	operational expenses of any infrastructure, except that a any
42	county that has with a population of fewer less than 75,000 and
43	that is required to close a landfill by order of the Department
44	of Environmental Protection may use the proceeds or any interest
45	accrued thereto for long-term maintenance costs associated with
46	landfill closure. Counties, as defined in s. 125.011 s.
47	125.011(1), and charter counties may, in addition, use the
48	proceeds or and any interest accrued thereto to retire or
49	service indebtedness incurred for bonds issued before prior to
50	July 1, 1987, for infrastructure purposes, and for bonds
51	subsequently issued to refund such bonds. Any use of the such
52	proceeds or interest for purposes of retiring or servicing
53	indebtedness incurred for such refunding bonds before prior to
54	July 1, 1999, is ratified.
55	1.2.  For the purposes of this paragraph, the term
56	"infrastructure" means:
57	a.  Any fixed capital expenditure or fixed capital outlay
58	associated with the construction, reconstruction, or improvement
59	of public facilities that have a life expectancy of 5 or more
60	years and any related land acquisition, land improvement,
61	design, and engineering costs related thereto.
62	b.  A fire department vehicle, an emergency medical service
63	vehicle, a sheriff's office vehicle, a police department
64	vehicle, or any other vehicle, and the such equipment necessary
65	to outfit the vehicle for its official use or equipment that has
66	a life expectancy of at least 5 years.
67	c.  Any expenditure for the construction, lease, or
68	maintenance of, or provision of utilities or security for,
69	facilities, as defined in s. 29.008.
70	d.  Any fixed capital expenditure or fixed capital outlay
71	associated with the improvement of private facilities that have
72	a life expectancy of 5 or more years and that the owner agrees
73	to make available for use on a temporary basis as needed by a
74	local government as a public emergency shelter or a staging area
75	for emergency response equipment during an emergency officially
76	declared by the state or by the local government under s.
77	252.38. Such improvements under this sub-subparagraph are
78	limited to those necessary to comply with current standards for
79	public emergency evacuation shelters. The owner must shall enter
80	into a written contract with the local government providing the
81	improvement funding to make the such private facility available
82	to the public for purposes of emergency shelter at no cost to
83	the local government for a minimum period of 10 years after
84	completion of the improvement, with the provision that the such
85	obligation will transfer to any subsequent owner until the end
86	of the minimum period.
87	e.  Any land acquisition for a residential housing project
88	that provides affordable or workforce housing units, as
89	described in chapter 420, if the land is owned by a local
90	government or by a special district that enters into a written
91	agreement with the local government to provide such housing. The
92	local government or special district may enter into a ground
93	lease with a public or private person or entity for nominal or
94	other consideration for the construction of the residential
95	housing project on land acquired pursuant to this subsection.
96	2.3.  Notwithstanding any other provision of this
97	subsection, a local government infrastructure discretionary
98	sales surtax imposed or extended after July 1, 1998, the
99	effective date of this act may allocate up to provide for an
100	amount not to exceed 15 percent of the local option sales surtax
101	proceeds to be allocated for deposit in to a trust fund within
102	the county's accounts created for the purpose of funding
103	economic development projects having of a general public purpose
104	of improving targeted to improve local economies, including the
105	funding of operational costs and incentives related to such
106	economic development. The ballot statement must indicate the
107	intention to make an allocation under the authority of this
108	subparagraph.
109	Section 2.  This act shall take effect July 1, 2008.

CODING: Words stricken are deletions; words underlined are additions.