| 1 | A bill to be entitled |
| 2 | An act relating to the emergency fire rescue services and |
| 3 | facilities surtax; amending s. 212.055, F.S.; revising and |
| 4 | limiting the authorized uses for which the proceeds from |
| 5 | the surtax may be expended; requiring that any review |
| 6 | required by ordinance or local agreement to determine the |
| 7 | need for continuing the surtax begin within a certain time |
| 8 | after imposition of the surtax or completion of a prior |
| 9 | review; providing an effective date. |
| 10 |
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| 11 | Be It Enacted by the Legislature of the State of Florida: |
| 12 |
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| 13 | Section 1. Paragraph (a) of subsection (8) of section |
| 14 | 212.055, Florida Statutes, is amended, and paragraph (k) is |
| 15 | added to that subsection, to read: |
| 16 | 212.055 Discretionary sales surtaxes; legislative intent; |
| 17 | authorization and use of proceeds.-It is the legislative intent |
| 18 | that any authorization for imposition of a discretionary sales |
| 19 | surtax shall be published in the Florida Statutes as a |
| 20 | subsection of this section, irrespective of the duration of the |
| 21 | levy. Each enactment shall specify the types of counties |
| 22 | authorized to levy; the rate or rates which may be imposed; the |
| 23 | maximum length of time the surtax may be imposed, if any; the |
| 24 | procedure which must be followed to secure voter approval, if |
| 25 | required; the purpose for which the proceeds may be expended; |
| 26 | and such other requirements as the Legislature may provide. |
| 27 | Taxable transactions and administrative procedures shall be as |
| 28 | provided in s. 212.054. |
| 29 | (8) EMERGENCY FIRE RESCUE SERVICES AND FACILITIES SURTAX.- |
| 30 | (a) The governing authority of a county, other than a |
| 31 | county that has imposed two separate discretionary surtaxes |
| 32 | without expiration, may, by ordinance, levy a discretionary |
| 33 | sales surtax of up to 1 percent for emergency fire rescue |
| 34 | services and facilities as provided in this subsection. As used |
| 35 | in this subsection, the term "emergency fire rescue services" is |
| 36 | limited to maintaining firefighting equipment, conducting fire |
| 37 | safety classes, and establishing or undertaking fire prevention |
| 38 | measures only during the times when a jurisdiction is |
| 39 | susceptible to fires; includes, but is not limited to, |
| 40 | preventing and extinguishing fires; protecting and saving life |
| 41 | and property from fires or natural or intentional acts or |
| 42 | disasters; enforcing municipal, county, or state fire prevention |
| 43 | codes and laws pertaining to the prevention and control of |
| 44 | fires; and providing prehospital emergency medical treatment. |
| 45 | (k) If any ordinance or interlocal agreement required |
| 46 | under this subsection includes a provision requiring a review or |
| 47 | periodic reviews to determine whether imposition of the |
| 48 | discretionary sales surtax continues to remain necessary, the |
| 49 | first review must begin within 4 years after imposition of the |
| 50 | discretionary sales surtax and any later review must begin |
| 51 | within 4 years after completion of any prior review. |
| 52 | Section 2. This act shall take effect July 1, 2011. |