Florida Senate - 2018                        COMMITTEE AMENDMENT
       Bill No. CS for SB 272
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  01/18/2018           .                                

       Appropriations Subcommittee on Finance and Tax (Brandes)
       recommended the following:
    1         Senate Amendment (with title amendment)
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Paragraph (c) of subsection (1), paragraph (b)
    6  of subsection (5), and paragraph (b) of subsection (8) of
    7  section 212.055, Florida Statutes, are amended, and subsection
    8  (10) is added to that section, to read:
    9         212.055 Discretionary sales surtaxes; legislative intent;
   10  authorization and use of proceeds.—It is the legislative intent
   11  that any authorization for imposition of a discretionary sales
   12  surtax shall be published in the Florida Statutes as a
   13  subsection of this section, irrespective of the duration of the
   14  levy. Each enactment shall specify the types of counties
   15  authorized to levy; the rate or rates which may be imposed; the
   16  maximum length of time the surtax may be imposed, if any; the
   17  procedure which must be followed to secure voter approval, if
   18  required; the purpose for which the proceeds may be expended;
   19  and such other requirements as the Legislature may provide.
   20  Taxable transactions and administrative procedures shall be as
   21  provided in s. 212.054.
   23  SURTAX.—
   24         (c) The proposal to adopt a discretionary sales surtax as
   25  provided in this subsection and to create a trust fund within
   26  the county accounts shall be placed on the ballot in accordance
   27  with law and must be approved in a referendum held at a general
   28  election as set forth in subsection (10) at a time to be set at
   29  the discretion of the governing body.
   30         (5) COUNTY PUBLIC HOSPITAL SURTAX.—Any county as defined in
   31  s. 125.011(1) may levy the surtax authorized in this subsection
   32  pursuant to an ordinance either approved by extraordinary vote
   33  of the county commission or conditioned to take effect only upon
   34  approval by a majority vote of the electors of the county voting
   35  in a referendum. In a county as defined in s. 125.011(1), for
   36  the purposes of this subsection, “county public general
   37  hospital” means a general hospital as defined in s. 395.002
   38  which is owned, operated, maintained, or governed by the county
   39  or its agency, authority, or public health trust.
   40         (b) If the ordinance is conditioned on a referendum, the
   41  proposal to adopt the county public hospital surtax shall be
   42  placed on the ballot in accordance with subsection (10) law at a
   43  time to be set at the discretion of the governing body. The
   44  referendum question on the ballot shall include a brief general
   45  description of the health care services to be funded by the
   46  surtax.
   48         (b) Upon the adoption of the ordinance, the levy of the
   49  surtax must be placed on the ballot by the governing authority
   50  of the county enacting the ordinance. The ordinance will take
   51  effect if approved by a majority of the electors of the county
   52  voting in a referendum held for such purpose. The referendum
   53  shall be placed on the ballot of a general regularly scheduled
   54  election. The ballot for the referendum must conform to the
   55  requirements of s. 101.161.
   56         (10) DATES FOR REFERENDA.—A referendum to adopt or amend a
   57  local government discretionary sales surtax under this section
   58  shall be held at a general election as defined in s. 97.021.
   59         Section 2. This act shall take effect upon becoming a law.
   61  ================= T I T L E  A M E N D M E N T ================
   62  And the title is amended as follows:
   63         Delete everything before the enacting clause
   64  and insert:
   65                        A bill to be entitled                      
   66         An act relating to local tax referenda; amending s.
   67         212.055, F.S.; providing that a referendum to adopt or
   68         amend a local discretionary sales surtax must be held
   69         at a general election; providing an effective date.