| 1 | A bill to be entitled |
| 2 | An act relating to public retirement plans; amending |
| 3 | ss. 185.03 and 185.08, F.S.; specifying applicability |
| 4 | of ch. 185, F.S., to certain consolidated governments; |
| 5 | providing that a consolidated government that has |
| 6 | entered into an interlocal agreement to provide police |
| 7 | protection services to a municipality within its |
| 8 | boundaries is eligible to receive the premium taxes |
| 9 | reported for the municipality under certain |
| 10 | circumstances; authorizing the municipality receiving |
| 11 | the police protection services to enact an ordinance |
| 12 | levying the tax as provided by law; providing an |
| 13 | effective date. |
| 14 |
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| 15 | Be It Enacted by the Legislature of the State of Florida: |
| 16 |
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| 17 | Section 1. Subsection (2) of section 185.03, Florida |
| 18 | Statutes, is amended to read: |
| 19 | 185.03 Municipal police officers' retirement trust funds; |
| 20 | creation; applicability of provisions; participation by public |
| 21 | safety officers.-For any municipality, chapter plan, local law |
| 22 | municipality, or local law plan under this chapter: |
| 23 | (2)(a) The provisions of This chapter applies shall apply |
| 24 | only to municipalities organized and established pursuant to the |
| 25 | laws of the state, and does said provisions shall not apply to |
| 26 | the unincorporated areas of any county or counties or nor shall |
| 27 | the provisions hereof apply to any governmental entity whose |
| 28 | police officers are eligible to participate in the Florida |
| 29 | Retirement System. |
| 30 | (b) With respect to the distribution of premium taxes, a |
| 31 | single consolidated government consisting of a former county and |
| 32 | one or more municipalities, consolidated pursuant to s. 3 or s. |
| 33 | 6(e), Art. VIII of the State Constitution, is also eligible to |
| 34 | participate under this chapter. The consolidated government |
| 35 | shall notify the division when it has entered into an interlocal |
| 36 | agreement to provide police services to a municipality within |
| 37 | its boundaries. The municipality may enact an ordinance levying |
| 38 | the tax as provided in s. 185.08. Upon being provided copies of |
| 39 | the interlocal agreement and the municipal ordinance levying the |
| 40 | tax, the division may distribute any premium taxes reported for |
| 41 | the municipality to the consolidated government as long as the |
| 42 | interlocal agreement is in effect. |
| 43 | Section 2. Subsection (1) of section 185.08, Florida |
| 44 | Statutes, is amended to read: |
| 45 | 185.08 State excise tax on casualty insurance premiums |
| 46 | authorized; procedure.-For any municipality, chapter plan, local |
| 47 | law municipality, or local law plan under this chapter: |
| 48 | (1)(a) Each incorporated municipality in this state |
| 49 | described and classified in s. 185.03, as well as each other |
| 50 | city or town of this state which on July 31, 1953, had a |
| 51 | lawfully established municipal police officers' retirement trust |
| 52 | fund or city fund, by whatever name known, providing pension or |
| 53 | relief benefits to police officers as provided under this |
| 54 | chapter, may assess and impose on every insurance company, |
| 55 | corporation, or other insurer now engaged in or carrying on, or |
| 56 | who shall hereafter engage in or carry on, the business of |
| 57 | casualty insurance as shown by records of the Office of |
| 58 | Insurance Regulation of the Financial Services Commission, an |
| 59 | excise tax in addition to any lawful license or excise tax now |
| 60 | levied by each of the said municipalities, respectively, |
| 61 | amounting to .85 percent of the gross amount of receipts of |
| 62 | premiums from policyholders on all premiums collected on |
| 63 | casualty insurance policies covering property within the |
| 64 | corporate limits of such municipalities, respectively. |
| 65 | (b) With respect to the distribution of premium taxes, a |
| 66 | single consolidated government consisting of a former county and |
| 67 | one or more municipalities, consolidated pursuant to s. 3 or s. |
| 68 | 6(e), Art. VIII of the State Constitution, is also eligible to |
| 69 | participate under this chapter. The consolidated government |
| 70 | shall notify the division when it has entered into an interlocal |
| 71 | agreement to provide police services to a municipality within |
| 72 | its boundaries. The municipality may enact an ordinance levying |
| 73 | the tax as provided in this section. Upon being provided copies |
| 74 | of the interlocal agreement and the municipal ordinance levying |
| 75 | the tax, the division may distribute any premium taxes reported |
| 76 | for the municipality to the consolidated government as long as |
| 77 | the interlocal agreement is in effect. |
| 78 | Section 3. This act shall take effect July 1, 2012. |