Florida Senate - 2009                                    SB 2248
       
       
       
       By Senator Hill
       
       
       
       
       1-01993A-09                                           20092248__
    1                        A bill to be entitled                      
    2         An act relating to the taxation of public-private
    3         transportation facilities; amending s. 334.30, F.S.;
    4         exempting certain public-private transportation
    5         facilities from certain specified taxes and special
    6         assessments; excluding certain taxes from such
    7         exemption; providing an effective date.
    8  
    9  Be It Enacted by the Legislature of the State of Florida:
   10  
   11         Section 1. Subsection (1) of section 334.30, Florida
   12  Statutes, is amended to read:
   13         334.30 Public-private transportation facilities.—The
   14  Legislature finds and declares that there is a public need for
   15  the rapid construction of safe and efficient transportation
   16  facilities for the purpose of traveling within the state, and
   17  that it is in the public’s interest to provide for the
   18  construction of additional safe, convenient, and economical
   19  transportation facilities.
   20         (1) The department may receive or solicit proposals and,
   21  with legislative approval as evidenced by approval of the
   22  project in the department’s work program, enter into agreements
   23  with private entities, or consortia thereof, for the building,
   24  operation, ownership, or financing of transportation facilities.
   25  The department may advance projects programmed in the adopted 5
   26  year work program or projects increasing transportation capacity
   27  and greater than $500 million in the 10-year Strategic
   28  Intermodal Plan using funds provided by public-private
   29  partnerships or private entities to be reimbursed from
   30  department funds for the project as programmed in the adopted
   31  work program. The department shall by rule establish an
   32  application fee for the submission of unsolicited proposals
   33  under this section. The fee must be sufficient to pay the costs
   34  of evaluating the proposals. The department may engage the
   35  services of private consultants to assist in the evaluation.
   36  Before approval, the department must determine that the proposed
   37  project:
   38         (a) Is in the public’s best interest;
   39         (b) Would not require state funds to be used unless the
   40  project is on the State Highway System;
   41         (c) Would have adequate safeguards in place to ensure that
   42  no additional costs or service disruptions would be realized by
   43  the traveling public and residents of the state in the event of
   44  default or cancellation of the agreement by the department;
   45         (d) Would have adequate safeguards in place to ensure that
   46  the department or the private entity has the opportunity to add
   47  capacity to the proposed project and other transportation
   48  facilities serving similar origins and destinations; and
   49         (e) Would be owned by the department upon completion or
   50  termination of the agreement.
   51  
   52  The department shall ensure that all reasonable costs to the
   53  state, related to transportation facilities that are not part of
   54  the State Highway System, are borne by the private entity. The
   55  department shall also ensure that all reasonable costs to the
   56  state and substantially affected local governments and
   57  utilities, related to the private transportation facility, are
   58  borne by the private entity for transportation facilities that
   59  are owned by private entities. For projects on the State Highway
   60  System, the department may use state resources to participate in
   61  funding and financing the project as provided for under the
   62  department’s enabling legislation. The transportation
   63  facilities, together with any interest of, revenues received by,
   64  and payments made to the state by, any private entities or
   65  consortia thereof, that enter into agreements with the
   66  department for the building, operation, ownership, or financing
   67  of transportation facilities pursuant to this section which are
   68  derived or arise from such agreements, together with any such
   69  agreements, shall be exempt from all taxes and special
   70  assessments of the state or any city, town, county, special
   71  district, or political subdivision of the state, including
   72  without limitation, ad valorem taxes, documentary stamp taxes,
   73  intangible taxes, and any sale taxes; but excluded from such
   74  exemption are any applicable corporate taxes, any taxes due as a
   75  result of subleases, sublicenses, or retail sales agreements,
   76  and any sales tax due on the sale of tangible personal property.
   77         Section 2. This act shall take effect upon becoming a law.