Florida Senate - 2012                                     SB 980
       
       
       
       By Senator Margolis
       
       
       
       
       35-00603C-12                                           2012980__
    1                        A bill to be entitled                      
    2         An act relating to discretionary sales surtaxes;
    3         amending s. 212.055, F.S.; renaming the school capital
    4         outlay surtax as the “school surtax”; expanding the
    5         purposes for which revenues from the surtax may be
    6         used; requiring approval of the electors in order to
    7         use the surtax revenues for the additional purposes
    8         authorized by the act; providing an effective date.
    9  
   10  Be It Enacted by the Legislature of the State of Florida:
   11  
   12         Section 1. Subsection (6) of section 212.055, Florida
   13  Statutes, is amended to read:
   14         212.055 Discretionary sales surtaxes; legislative intent;
   15  authorization and use of proceeds.—It is the legislative intent
   16  that any authorization for imposition of a discretionary sales
   17  surtax shall be published in the Florida Statutes as a
   18  subsection of this section, irrespective of the duration of the
   19  levy. Each enactment shall specify the types of counties
   20  authorized to levy; the rate or rates which may be imposed; the
   21  maximum length of time the surtax may be imposed, if any; the
   22  procedure which must be followed to secure voter approval, if
   23  required; the purpose for which the proceeds may be expended;
   24  and such other requirements as the Legislature may provide.
   25  Taxable transactions and administrative procedures shall be as
   26  provided in s. 212.054.
   27         (6) SCHOOL CAPITAL OUTLAY SURTAX.—
   28         (a) The school board in each county may levy, pursuant to
   29  resolution conditioned to take effect only upon approval by a
   30  majority vote of the electors of the county voting in a
   31  referendum, a discretionary sales surtax at a rate that may not
   32  exceed 0.5 percent.
   33         (b) The resolution shall include a statement that provides
   34  a brief and general description of the new or existing school
   35  capital outlay projects to be funded by the surtax. The
   36  statement shall conform to the requirements of s. 101.161 and
   37  shall be placed on the ballot by the governing body of the
   38  county. The following question shall be placed on the ballot:
   39  ....FOR THE                  ....CENTS TAX             
   40  ....AGAINST THE              ....CENTS TAX             
   41         (c) The resolution providing for the imposition of the
   42  surtax shall set forth a plan for use of the surtax proceeds for
   43  fixed capital expenditures or fixed capital costs associated
   44  with the construction, reconstruction, or improvement of school
   45  facilities and campuses which have a useful life expectancy of 5
   46  or more years, and any land acquisition, land improvement,
   47  design, and engineering costs related thereto. The resolution
   48  may also set forth a plan for using the proceeds of the surtax
   49  to fund the expenses authorized under s. 1011.71(2)-(5),
   50  including lease payments under outstanding or future lease
   51  purchase agreements pursuant to ss. 1001.42 and 1013.15.
   52  Additionally, the plan shall include the costs of retrofitting
   53  and providing for technology implementation, including hardware
   54  and software, for the various sites within the school district.
   55  Surtax revenues may be used for the purpose of servicing bond
   56  indebtedness to finance projects authorized by this subsection,
   57  and any interest accrued thereto may be held in trust to finance
   58  such projects. Neither The proceeds of the surtax, including nor
   59  any interest accrued on the revenues of the surtax, may also
   60  thereto shall be used for the operational expenses of
   61  maintaining, renovating, or repairing existing school
   62  facilities, or maintaining, securing, or upgrading technology
   63  equipment for schools.
   64         (d) Surtax revenues collected by the Department of Revenue
   65  pursuant to this subsection shall be distributed to the school
   66  board imposing the surtax in accordance with law.
   67         Section 2. A school district that levies the surtax under
   68  s. 212.055(6), Florida Statutes, before July 1, 2012, may not
   69  use the surtax revenues for the additional purposes authorized
   70  in this act unless the plan for such use is approved by a
   71  majority vote of the electors of the county voting in a
   72  referendum.
   73         Section 3. This act shall take effect July 1, 2012.