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.
   27  Be It Enacted by the Legislature of the State of Florida:
   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.