Florida Senate - 2014              PROPOSED COMMITTEE SUBSTITUTE
       Bill No. SB 1102
       
       
       
       
       
                               Ì200318ÃÎ200318                          
       
       576-04122-14                                                    
       Proposed Committee Substitute by the Committee on Appropriations
       (Appropriations Subcommittee on Finance and Tax)
    1                        A bill to be entitled                      
    2         An act relating to the local government infrastructure
    3         surtax; amending s. 212.055, F.S.; authorizing the use
    4         of the surtax for funding capital restoration of
    5         natural water bodies for public use; providing an
    6         effective date.
    7          
    8  Be It Enacted by the Legislature of the State of Florida:
    9  
   10         Section 1. Present paragraph (h) of subsection (2) of
   11  section 212.055, Florida Statutes, is redesignated as paragraph
   12  (i), and a new paragraph (h) is added to that subsection, to
   13  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         (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.—
   28         (h) Notwithstanding paragraphs (c) and (d), the governing
   29  authority in each county may levy a discretionary sales surtax
   30  of 0.5 percent or 1 percent for the purpose of funding capital
   31  restoration of natural water bodies for public use, including
   32  tributaries, canals, stormwater conveyance systems, and channels
   33  connected to such natural water bodies. The proceeds from the
   34  surtax, or the bonds pledging the surtax for such use, may be
   35  spent for dredging operations related to ecologically beneficial
   36  muck removal. The levy of the surtax shall be pursuant to
   37  ordinance enacted by the county governing authority and approval
   38  by a majority of the electors of the county voting in a
   39  referendum on the surtax.
   40         Section 2. This act shall take effect July 1, 2014.