Florida Senate - 2019                                     SB 336
       By Senator Brandes
       24-00390-19                                            2019336__
    1                        A bill to be entitled                      
    2         An act relating to local tax referenda; amending s.
    3         212.055, F.S.; providing that a referendum to adopt or
    4         amend a local discretionary sales surtax must be held
    5         at a general election; providing an effective date.
    7  Be It Enacted by the Legislature of the State of Florida:
    9         Section 1. Paragraph (c) of subsection (1), paragraph (b)
   10  of subsection (5), and paragraph (b) of subsection (8) of
   11  section 212.055, Florida Statutes, are amended, present
   12  subsection (10) of that section is redesignated as subsection
   13  (11), and a new subsection (10) is added to that section, to
   14  read:
   15         212.055 Discretionary sales surtaxes; legislative intent;
   16  authorization and use of proceeds.—It is the legislative intent
   17  that any authorization for imposition of a discretionary sales
   18  surtax shall be published in the Florida Statutes as a
   19  subsection of this section, irrespective of the duration of the
   20  levy. Each enactment shall specify the types of counties
   21  authorized to levy; the rate or rates which may be imposed; the
   22  maximum length of time the surtax may be imposed, if any; the
   23  procedure which must be followed to secure voter approval, if
   24  required; the purpose for which the proceeds may be expended;
   25  and such other requirements as the Legislature may provide.
   26  Taxable transactions and administrative procedures shall be as
   27  provided in s. 212.054.
   29  SURTAX.—
   30         (c) The proposal to adopt a discretionary sales surtax as
   31  provided in this subsection and to create a trust fund within
   32  the county accounts shall be placed on the ballot in accordance
   33  with law and must be approved in a referendum held at a general
   34  election as set forth in subsection (10) at a time to be set at
   35  the discretion of the governing body.
   36         (5) COUNTY PUBLIC HOSPITAL SURTAX.—Any county as defined in
   37  s. 125.011(1) may levy the surtax authorized in this subsection
   38  pursuant to an ordinance either approved by extraordinary vote
   39  of the county commission or conditioned to take effect only upon
   40  approval by a majority vote of the electors of the county voting
   41  in a referendum. In a county as defined in s. 125.011(1), for
   42  the purposes of this subsection, “county public general
   43  hospital” means a general hospital as defined in s. 395.002
   44  which is owned, operated, maintained, or governed by the county
   45  or its agency, authority, or public health trust.
   46         (b) If the ordinance is conditioned on a referendum, the
   47  proposal to adopt the county public hospital surtax shall be
   48  placed on the ballot in accordance with subsection (10) law at a
   49  time to be set at the discretion of the governing body. The
   50  referendum question on the ballot shall include a brief general
   51  description of the health care services to be funded by the
   52  surtax.
   54         (b) Upon the adoption of the ordinance, the levy of the
   55  surtax must be placed on the ballot by the governing authority
   56  of the county enacting the ordinance. The ordinance will take
   57  effect if approved by a majority of the electors of the county
   58  voting in a referendum held for such purpose. The referendum
   59  shall be placed on the ballot of a general regularly scheduled
   60  election. The ballot for the referendum must conform to the
   61  requirements of s. 101.161.
   62         (10) DATES FOR REFERENDA.—A referendum to adopt or amend a
   63  local government discretionary sales surtax under this section
   64  must be held at a general election as defined in s. 97.021.
   65         Section 2. This act shall take effect upon becoming a law.