Florida Senate - 2013                        COMMITTEE AMENDMENT
       Bill No. CS for SB 1718
                                Barcode 479432                          
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  04/22/2013           .                                

       The Committee on Appropriations (Gardiner) recommended the
    1         Senate Amendment (with title amendment)
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Subsection (9) is added to section 212.055,
    6  Florida Statutes, to read:
    7         212.055 Discretionary sales surtaxes; legislative intent;
    8  authorization and use of proceeds.—It is the legislative intent
    9  that any authorization for imposition of a discretionary sales
   10  surtax shall be published in the Florida Statutes as a
   11  subsection of this section, irrespective of the duration of the
   12  levy. Each enactment shall specify the types of counties
   13  authorized to levy; the rate or rates which may be imposed; the
   14  maximum length of time the surtax may be imposed, if any; the
   15  procedure which must be followed to secure voter approval, if
   16  required; the purpose for which the proceeds may be expended;
   17  and such other requirements as the Legislature may provide.
   18  Taxable transactions and administrative procedures shall be as
   19  provided in s. 212.054.
   20         (9) HIGHER EDUCATION SURTAX.—A county as defined in s.
   21  125.011(1), pursuant to an ordinance that is conditioned to take
   22  effect only upon approval by a majority vote of the electors of
   23  the county voting in a referendum, may levy a surtax of up to
   24  0.5 percent for the benefit of a Florida College System
   25  institution and a state university as defined in s. 1000.21
   26  located in the county.
   27         (a) The ordinance must set forth a plan for using the
   28  surtax proceeds for the benefit of the Florida College System
   29  institution and the state university by each of the
   30  institutions’ boards of trustees. Such plans must provide for
   31  the permissible uses of the surtax proceeds, including, but not
   32  limited to, the maintenance, improvement, and expansion of
   33  academic and workforce training programs; teaching enhancements;
   34  capital expenditures and infrastructure projects; fixed capital
   35  costs associated with the construction, reconstruction,
   36  renovation, maintenance, or improvement of facilities and
   37  campuses that have a useful life expectancy of at least 5 years;
   38  deferred maintenance; land improvement, design, and engineering
   39  costs related thereto; and the expansion and enhancement of
   40  facilities at all institution sites within the county. The
   41  proceeds from the surtax may be used by a state university for
   42  land acquisition for parcels that are contiguous with its
   43  existing main campus. The proceeds of the surtax must be set
   44  aside and invested as permitted by law, with the principal and
   45  income to be used for the purposes listed in this subsection as
   46  administered by the board of trustees.
   47         (b) The expense of holding the referendum may not be paid
   48  with student fees or moneys that the institution receives from
   49  the state, but shall be paid only with funds received from
   50  private sources or with college auxiliary funds. The county must
   51  provide at least 30 days’ notice of the election as provided
   52  under s. 100.342.
   53         (c) The referendum providing for the imposition of the
   54  surtax shall include a statement that provides a brief and
   55  general description of the purposes for which the proceeds of
   56  the surtax may be used, conform to the requirements of s.
   57  101.161, and be placed on the ballot by the governing body of
   58  the county. The following questions shall be placed on the
   59  ballot:
   61                       FOR THE. . . .CENTS TAX                     
   62                     AGAINST THE. . . .CENTS TAX                   
   64         (d) Upon approval of the referendum, 90 percent of the
   65  proceeds from the surtax must be transferred by the Department
   66  of Revenue into a Florida Prime account managed by the State
   67  Board of Administration and used only for the operation,
   68  maintenance, and administration of the Florida College System
   69  institution within that county and 10 percent of the proceeds
   70  from the surtax must be transferred by the Department of Revenue
   71  into a Florida Prime account managed by the State Board of
   72  Administration and used only for the operation, maintenance,
   73  land acquisition, and administration of the state university.
   74         (e) Upon approval of the referendum, an oversight board
   75  shall be established to review and accept or amend expenditures
   76  of the proceeds of the surtax and to review the plan prepared by
   77  the boards of trustees pursuant to paragraph (f). Annually, or
   78  as needed, the oversight board shall meet to approve each
   79  proposed spending plan.
   80         1. The board shall be composed of seven members who are
   81  residents of the county and appointed as follows:
   82         a. One member appointed by the board of directors of the
   83  chamber of commerce of the county in which the institutions are
   84  located.
   85         b. One member of the board of directors of the chapter of
   86  the United Way in the county in which the institutions are
   87  located appointed by the board of directors of that chapter of
   88  the United Way.
   89         c. One member appointed by the board of trustees of the
   90  state university who may not be a member of the board of
   91  trustees of the state university.
   92         d. Two members appointed by the board of trustees of the
   93  Florida College System institution who may not be members of the
   94  board of trustees of the Florida College System institution.
   95         e. Two members appointed by the chair of the county
   96  legislative delegation.
   97         2. Initial appointments to the oversight board shall be
   98  made by the respective entities within 60 days after the passage
   99  of the referendum. Each member shall be appointed for a 4-year
  100  term. A vacancy on the board shall be filled for the unexpired
  101  portion of the term in the same manner as the original
  102  appointment. No member may serve for more than the remaining
  103  portion of a previous member’s unexpired term.
  104         (f) Consistent with the purposes set forth in the plan
  105  included in the ordinance under paragraph (a), the board of
  106  trustees of the Florida College System institution and the board
  107  of trustees of the state university shall annually prepare plans
  108  that specify how each board of trustees intends to allocate and
  109  expend the funds for the institutions’ upcoming fiscal year and
  110  submit such plans to the oversight board for approval.
  111         (g) The annual apportionment of state funds for the support
  112  of a state university and a Florida College System institution
  113  allocated under general law may not be reduced because the
  114  institutions have received funds pursuant to a sales surtax
  115  levied under this subsection.
  116         (h) A surtax imposed under this subsection expires 5 years
  117  after the effective date of the surtax.
  118         Section 2. This act shall take effect upon becoming a law.
  120  ================= T I T L E  A M E N D M E N T ================
  121         And the title is amended as follows:
  122         Delete everything before the enacting clause
  123  and insert:
  124                        A bill to be entitled                      
  125         An act relating to discretionary sales surtaxes;
  126         amending s. 212.055, F.S.; authorizing a county
  127         defined in s. 125.011(1), F.S., to levy a surtax up to
  128         a specified amount for the benefit of a Florida
  129         College System institution and a state university in
  130         the county pursuant to an ordinance conditioned to
  131         take effect upon approval in a county referendum;
  132         requiring the ordinance to include a plan for the use
  133         of the proceeds; providing referendum requirements and
  134         procedures; requiring that the proceeds from the
  135         surtax be transferred into a specified account and
  136         managed in a specified manner; establishing an
  137         oversight board with specified duties,
  138         responsibilities, and requirements relating to the
  139         expenditure of surtax proceeds; providing for the
  140         appointment of members of the oversight board;
  141         requiring that the board of trustees of each
  142         institution receiving surtax proceeds prepare an
  143         annual plan for submission to the oversight board for
  144         approval; providing that state funding may not be
  145         reduced because an institution receives surtax funds;
  146         providing for the scheduled expiration of the surtax;
  147         providing an effective date.