Florida Senate - 2015 SB 850 By Senator Hays 11-00685-15 2015850__ 1 A bill to be entitled 2 An act relating to local government; amending s. 3 163.31801, F.S.; authorizing the use of impact fees to 4 provide, construct, improve, repair, alter, or replace 5 new and existing capital facilities; creating s. 6 201.032, F.S.; authorizing a county or municipality to 7 impose a surcharge on documents taxable under s. 8 201.02, F.S., for the purpose of funding certain 9 capital improvements and capital facilities in lieu of 10 impact fees; restricting the amount of the surcharge; 11 specifying procedures to enact an ordinance to impose 12 the surcharge and specifying the effective date of 13 such ordinance; requiring that a copy of the notice be 14 provided to the Department of Revenue; requiring the 15 department to pay certain moneys to a county or 16 municipality that imposes the surcharge; requiring a 17 county or municipality to deposit revenues from the 18 surcharge into a special trust fund and to annually 19 provide certain information about such fund to the 20 department; specifying authorized uses of surcharge 21 revenues; prohibiting a county or municipality that 22 imposes a surcharge for an authorized purpose from 23 also assessing an impact fee for the same purpose; 24 providing applicability; providing for construction; 25 providing an effective date. 26 27 Be It Enacted by the Legislature of the State of Florida: 28 29 Section 1. Present subsections (4) and (5) of section 30 163.31801, Florida Statutes, are redesignated as subsections (5) 31 and (6) respectively, and a new subsection (4) is added to that 32 section, to read: 33 163.31801 Impact fees; short title; intent; definitions; 34 ordinances levying impact fees.— 35 (4) Notwithstanding any other provision of law, a charter, 36 or an ordinance, an impact fee may be used by a county, 37 municipality, or special district to provide, construct, 38 improve, repair, alter, or replace new and existing capital 39 facilities, including, but not limited to, transportation 40 facilities, utilities, water and sewer systems, parks and 41 recreational facilities, libraries, educational facilities, and 42 health systems and facilities. 43 Section 2. Section 201.032, Florida Statutes, is created to 44 read: 45 201.032 Discretionary surcharge on real property 46 transactions in lieu of impact fees.— 47 (1) In lieu of an impact fee, a county or municipality may 48 impose a discretionary surcharge on documents taxable under s. 49 201.02 for the purpose of financing capital improvements or 50 facilities authorized under subsection (5). A county or 51 municipality may impose more than one surcharge pursuant to this 52 section; however, the combined total of all surcharges imposed 53 by a county and each municipality within such county may not 54 exceed the rate of $1 for each $100, or fractional part thereof, 55 of the consideration therefor. 56 (2) A discretionary surcharge imposed pursuant to this 57 section must be established by ordinance. The ordinance must be 58 proposed at a regular meeting of the governing authority of the 59 county or municipality at least 2 weeks before formal adoption, 60 must explicitly state the purpose under subsection (5) for which 61 the surcharge is imposed, and must restrict the use of the 62 revenues of the surcharge, including penalties and accrued 63 interest thereon, for such purpose. Formal adoption of such 64 ordinance is not effective unless approved on a final vote by a 65 majority of the total membership of the governing authority of 66 the county or municipality. The ordinance may not take effect 67 until 90 days after formal adoption. Within 10 days after formal 68 adoption, the county or municipality must provide a copy of the 69 ordinance to the Department of Revenue. 70 (3) The Department of Revenue shall pay to the governing 71 authority of a county or municipality that imposes a 72 discretionary surcharge all moneys, penalties, and interest 73 collected under this section, less any administrative costs. 74 (4) The county or municipality shall deposit revenues from 75 the imposition of a discretionary surcharge into a trust fund 76 created solely for that purpose. Revenues from each individual 77 discretionary surcharge must be deposited into a separate trust 78 fund, except revenues from the imposition of surcharges for the 79 same purpose which may be deposited into one trust fund. The 80 county or municipality shall include in the financial report 81 required under s. 218.32 information showing the revenues and 82 expenses of each trust fund of a discretionary surcharge for the 83 fiscal year. 84 (5) The revenues of a discretionary surcharge imposed 85 pursuant to this section, including penalties and accrued 86 interest thereon, may be used only to provide, construct, 87 improve, repair, alter, or replace any of the following: 88 (a) Utilities and water and sewer systems. 89 (b) Transportation facilities. 90 (c) Park, recreational, library, and health system 91 facilities. 92 (d) Educational facilities. 93 1. Funds from the surcharge revenues trust fund may be 94 transferred to the local school district pursuant to an 95 interlocal agreement, which shall govern the authorized use of 96 the funds and required financial reporting. 97 2. A school district receiving funds pursuant to this 98 section shall prepare and submit an annual report to the 99 governing authority of the county detailing the expenditure of 100 funds transferred to the school district pursuant to this 101 section. 102 (6) A county or municipality that imposes a discretionary 103 surcharge on real property transactions pursuant to this section 104 for a purpose authorized under subsection (5) may not also 105 assess an impact fee for the same purpose while the surcharge is 106 in effect. 107 (7) All provisions of this chapter, except s. 201.15, apply 108 to a discretionary surcharge imposed pursuant to this section. 109 (8) The imposition of a discretionary surcharge pursuant to 110 this section shall be construed as being authorized by general 111 law in accordance with ss. 1 and 9, Art. VII of the State 112 Constitution. 113 Section 3. This act shall take effect July 1, 2015.