Florida Senate - 2013                                    SB 1718
       By Senator Flores
       37-01000C-13                                          20131718__
    1                        A bill to be entitled                      
    2         An act relating to discretionary sales surtaxes;
    3         amending s. 212.055, F.S.; authorizing a county
    4         defined in s. 125.011(1), F.S., to levy a surtax up to
    5         a specified amount for the benefit of a Florida
    6         College System institution in the county pursuant to
    7         an ordinance conditioned to take effect upon approval
    8         in a county referendum; requiring the ordinance to
    9         include a plan for the use of the proceeds; providing
   10         referendum requirements and procedures; requiring that
   11         the proceeds from the surtax be deposited and managed
   12         in a specified manner; establishing an oversight board
   13         with specified duties, responsibilities, and
   14         procedures relating to the expenditure of surtax
   15         proceeds; providing for the appointment of members of
   16         the oversight board; requiring that the board of
   17         trustees of a college receiving surtax proceeds
   18         prepare an annual plan for submission to the oversight
   19         board for approval; providing that state funding may
   20         not be reduced because an institution receives surtax
   21         funds; providing for the scheduled expiration of the
   22         surtax unless reenacted by an ordinance approved at a
   23         subsequent referendum; providing an effective date.
   25  Be It Enacted by the Legislature of the State of Florida:
   27         Section 1. Subsection (9) is added to section 212.055,
   28  Florida Statutes, to read:
   29         212.055 Discretionary sales surtaxes; legislative intent;
   30  authorization and use of proceeds.—It is the legislative intent
   31  that any authorization for imposition of a discretionary sales
   32  surtax shall be published in the Florida Statutes as a
   33  subsection of this section, irrespective of the duration of the
   34  levy. Each enactment shall specify the types of counties
   35  authorized to levy; the rate or rates which may be imposed; the
   36  maximum length of time the surtax may be imposed, if any; the
   37  procedure which must be followed to secure voter approval, if
   38  required; the purpose for which the proceeds may be expended;
   39  and such other requirements as the Legislature may provide.
   40  Taxable transactions and administrative procedures shall be as
   41  provided in s. 212.054.
   42         (9) FLORIDA COLLEGE SURTAX.—A county as defined in s.
   43  125.011(1) may levy a surtax of up to 0.5 percent for the
   44  benefit of a Florida College System institution as defined in s.
   45  1000.21, located in the county, pursuant to an ordinance that is
   46  conditioned to take effect only upon approval by a majority vote
   47  of the electors of the county voting in a referendum.
   48         (a) The ordinance must set forth a plan for using the
   49  surtax proceeds for the benefit of the Florida College System
   50  institution by the institution’s board of trustees. Such plan
   51  must provide for the permissible uses of the surtax proceeds,
   52  including, but not limited to, the maintenance, improvement, and
   53  expansion of academic and workforce training programs; teaching
   54  enhancements; student scholarships and other financial aid;
   55  capital expenditures and infrastructure projects; fixed capital
   56  costs associated with the construction, reconstruction,
   57  renovation, maintenance, or improvement of facilities and
   58  campuses that have a useful life expectancy of at least 5 years;
   59  deferred maintenance; land acquisition, land improvement,
   60  design, and engineering costs related thereto; and the expansion
   61  and enhancement of services, programs, and facilities at all
   62  institution sites within the county. The proceeds of the surtax
   63  must be set aside and invested as permitted by law, with the
   64  principal and income to be used for the purposes listed in this
   65  subsection as administered by the board of trustees.
   66         (b) If the county, at the request of a Florida College
   67  System institution in the county, calls for a referendum, the
   68  expense of holding the referendum may not be paid with student
   69  fees or moneys that the institution receives from the state, but
   70  shall be paid only with funds received from private sources or
   71  with college auxiliary funds. The county must provide at least
   72  30 days’ notice of the election as provided under s. 100.342.
   73         (c) The referendum providing for the imposition of the
   74  surtax shall include a statement that provides a brief and
   75  general description of the purposes for which the proceeds of
   76  the surtax may be used, conform to the requirements of s.
   77  101.161, and be placed on the ballot by the governing body of
   78  the county. The following questions shall be placed on the
   79  ballot:
   81                       FOR THE. . . .CENTS TAX                     
   82                     AGAINST THE. . . .CENTS TAX                   
   84         (d) Upon approval of the referendum, proceeds from the
   85  surtax must be deposited by the Department of Revenue into a
   86  Florida Prime account managed by the Florida State Board of
   87  Administration and used only for the operation, maintenance, and
   88  administration of the Florida College System institution within
   89  that county.
   90         (e) Upon approval of the referendum, an oversight board
   91  shall be established to review and provide guidance,
   92  transparency, and accountability for the expenditure of the
   93  proceeds of the surtax and to review the plan prepared by the
   94  board of trustees pursuant to paragraph (f). Annually, the
   95  oversight board may approve the proposed spending plan or may
   96  disapprove elements of the spending plan and request the board
   97  of trustees of the Florida College System institution to make
   98  specific changes and resubmit to the oversight board for
   99  reconsideration and approval. Decisions by the oversight board
  100  regarding approval of plans to spend funds derived from the
  101  proceeds of the surtax must be adopted by a super majority of
  102  the board’s members.
  103         1. The board shall be composed of seven members who are
  104  residents of the county and appointed as follows:
  105         a. Two members appointed by the President of the Senate.
  106         b. Two members appointed by the Speaker of the House of
  107  Representatives.
  108         c. Two members appointed by the board of trustees of the
  109  Florida College System institution.
  110         d. One member appointed by the chair of the county
  111  legislative delegation.
  112         2. Initial appointments to the oversight board shall be
  113  made by the respective entities within 60 days after the passage
  114  of the referendum. Each member shall be appointed for a 4-year
  115  term. A vacancy on the board shall be filled for the unexpired
  116  portion of the term in the same manner as the original
  117  appointment. No member may serve for more than the remaining
  118  portion of a previous member’s unexpired term, plus two
  119  consecutive 4-year terms.
  120         (f) Consistent with the purposes set forth in the plan
  121  included in the ordinance under paragraph (a), the board of
  122  trustees of the Florida College System institution shall
  123  annually prepare a plan that specifies how the board of trustees
  124  intends to allocate and expend the funds for the institution’s
  125  upcoming fiscal year and submit such plan to the oversight board
  126  for approval.
  127         (g) The annual apportionment of state funds for the support
  128  of a Florida College System institution allocated under general
  129  law may not be reduced because the institution has received
  130  funds pursuant to a sales surtax levied under this subsection.
  131         (h) A surtax imposed under this subsection expires 10 years
  132  after the effective date of the surtax unless reenacted by an
  133  ordinance that is subject to approval by a majority of the
  134  electors of the county voting in a subsequent referendum.
  135         Section 2. This act shall take effect upon becoming a law.