Florida Senate - 2013                             CS for SB 1718
       By the Committee on Community Affairs; and Senators Flores,
       Bullard, Margolis, and Diaz de la Portilla
       578-02816A-13                                         20131718c1
    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; providing an effective date.
   24  Be It Enacted by the Legislature of the State of Florida:
   26         Section 1. Subsection (9) is added to section 212.055,
   27  Florida Statutes, to read:
   28         212.055 Discretionary sales surtaxes; legislative intent;
   29  authorization and use of proceeds.—It is the legislative intent
   30  that any authorization for imposition of a discretionary sales
   31  surtax shall be published in the Florida Statutes as a
   32  subsection of this section, irrespective of the duration of the
   33  levy. Each enactment shall specify the types of counties
   34  authorized to levy; the rate or rates which may be imposed; the
   35  maximum length of time the surtax may be imposed, if any; the
   36  procedure which must be followed to secure voter approval, if
   37  required; the purpose for which the proceeds may be expended;
   38  and such other requirements as the Legislature may provide.
   39  Taxable transactions and administrative procedures shall be as
   40  provided in s. 212.054.
   41         (9) FLORIDA COLLEGE SURTAX.—A county as defined in s.
   42  125.011(1) may levy a surtax of up to 0.5 percent for the
   43  benefit of a Florida College System institution as defined in s.
   44  1000.21, located in the county, pursuant to an ordinance that is
   45  conditioned to take effect only upon approval by a majority vote
   46  of the electors of the county voting in a referendum.
   47  (a) The ordinance must set forth a plan for using the surtax
   48  proceeds for the benefit of the Florida College System
   49  institution by the institution’s board of trustees. Such plan
   50  must provide for the permissible uses of the surtax proceeds,
   51  including, but not limited to, the maintenance, improvement, and
   52  expansion of academic and workforce training programs; teaching
   53  enhancements; capital expenditures and infrastructure projects;
   54  fixed capital costs associated with the construction,
   55  reconstruction, renovation, maintenance, or improvement of
   56  facilities and campuses that have a useful life expectancy of at
   57  least 5 years; deferred maintenance; land improvement, design,
   58  and engineering costs related thereto; and the expansion and
   59  enhancement of facilities at all institution sites within the
   60  county. The proceeds of the surtax must be set aside and
   61  invested as permitted by law, with the principal and income to
   62  be used for the purposes listed in this subsection as
   63  administered by the board of trustees.
   64         (b) If the county, at the request of a Florida College
   65  System institution in the county, calls for a referendum, the
   66  expense of holding the referendum may not be paid with student
   67  fees or moneys that the institution receives from the state, but
   68  shall be paid only with funds received from private sources or
   69  with college auxiliary funds. The county shall provide at least
   70  30 days’ notice of the election as provided under s. 100.342.
   71         (c) The referendum providing for the imposition of the
   72  surtax must include a statement that provides a brief and
   73  general description of the purposes for which the proceeds of
   74  the surtax may be used, conform to the requirements of s.
   75  101.161, and be placed on the ballot by the governing body of
   76  the county. The following questions shall be placed on the
   77  ballot:
   79                       FOR THE. . . .CENTS TAX                     
   80                     AGAINST THE. . . .CENTS TAX                   
   82         (d) Upon approval of the referendum, proceeds from the
   83  surtax must be deposited by the Department of Revenue into a
   84  Florida Prime account managed by the Florida State Board of
   85  Administration and used only for the operation, maintenance, and
   86  administration of the Florida College System institution within
   87  that county.
   88         (e) Upon approval of the referendum, an oversight board
   89  shall be established to review, accept, or amend expenditures of
   90  the proceeds of the surtax and to review the plan prepared by
   91  the board of trustees pursuant to paragraph (f). Annually, or as
   92  needed, the oversight board shall meet to approve the proposed
   93  spending plan.
   94         1. The board shall be composed of seven members who are
   95  residents of the county and appointed as follows:
   96         a. Two members appointed by the board of trustees of the
   97  Florida College System institution, who may not be members of
   98  the board of trustees.
   99         b. Two members appointed by the chair of the county
  100  legislative delegation.
  101         c. One member appointed by the board of directors of the
  102  Greater Miami Chamber of Commerce.
  103         d. One member appointed by the board of directors of the
  104  United Way of Miami-Dade County, who must be a member of the
  105  board of directors.
  106         e. One member appointed by the Beacon Council, Miami-Dade
  107  County’s official economic development partnership.
  108         2. Initial appointments to the oversight board shall be
  109  made by the respective entities within 60 days after the passage
  110  of the referendum. Each member shall be appointed for a 4-year
  111  term. A vacancy on the board shall be filled for the unexpired
  112  portion of the term in the same manner as the original
  113  appointment. A member appointed to fill a vacancy may not serve
  114  for more than the remaining portion of the unexpired term.
  115         (f) Consistent with the purposes stated in the plan
  116  included in the ordinance under paragraph (a), the board of
  117  trustees of the Florida College System institution shall
  118  annually prepare a plan that specifies how the board of trustees
  119  intends to allocate and expend the funds for the institution’s
  120  upcoming fiscal year and submit such plan to the oversight board
  121  for approval.
  122         (g) The annual apportionment of state funds for the support
  123  of a Florida College System institution allocated under general
  124  law may not be reduced because the institution has received
  125  funds pursuant to a sales surtax levied under this subsection.
  126         (h) A surtax imposed under this subsection expires 5 years
  127  after the effective date of the surtax.
  128         Section 2. This act shall take effect upon becoming a law.