Florida Senate - 2020                       CS for CS for SB 760
       
       
        
       By the Committees on Governmental Oversight and Accountability;
       and Community Affairs; and Senator Brandes
       
       
       
       
       585-03769-20                                           2020760c2
    1                        A bill to be entitled                      
    2         An act relating to intergovernmental programs;
    3         amending s. 175.041, F.S.; revising applicability of
    4         the Firefighters’ Pension Trust Fund; authorizing a
    5         municipality or special fire control district that
    6         provides fire protection services to a municipal
    7         services taxing unit under an interlocal agreement to
    8         receive property insurance premium taxes; authorizing
    9         a county to enact an ordinance levying a tax on behalf
   10         of a municipal services taxing unit receiving fire
   11         protection services; amending s. 175.101, F.S.;
   12         authorizing a county on behalf of a municipal services
   13         taxing unit that enters into an interlocal agreement
   14         for fire protection services with a municipality to
   15         assess and impose an excise tax on property insurance
   16         premiums; amending s. 175.111, F.S.; requiring a
   17         county on behalf of a municipal services taxing unit
   18         to provide the Division of Retirement of the
   19         Department of Management Services with a certified
   20         copy of an ordinance assessing and imposing certain
   21         taxes; amending s. 175.411, F.S.; authorizing a county
   22         on behalf of a municipal services taxing unit to
   23         revoke its participation and cease to receive property
   24         insurance premium taxes under certain conditions;
   25         amending s. 191.006, F.S.; providing that an
   26         independent special fire control district has, and
   27         that the board of such district may exercise by
   28         majority vote, specified powers; providing an
   29         effective date.
   30          
   31  Be It Enacted by the Legislature of the State of Florida:
   32  
   33         Section 1. Subsection (3) of section 175.041, Florida
   34  Statutes, is amended to read:
   35         175.041 Firefighters’ Pension Trust Fund created;
   36  applicability of provisions.—For any municipality, special fire
   37  control district, chapter plan, local law municipality, local
   38  law special fire control district, or local law plan under this
   39  chapter:
   40         (3) The provisions of This chapter applies shall apply only
   41  to municipalities organized and established pursuant to the laws
   42  of the state and to special fire control districts. This chapter
   43  does, and said provisions shall not apply to the unincorporated
   44  areas of any county or counties except with respect to municipal
   45  services taxing units established in unincorporated areas that
   46  are receiving fire protection service from a municipality or a
   47  special fire control district and special fire control districts
   48  that include unincorporated areas. This chapter also does not,
   49  nor shall the provisions hereof apply to any governmental entity
   50  whose firefighters are eligible to participate in the Florida
   51  Retirement System.
   52         (a) Special fire control districts that include, or consist
   53  exclusively of, unincorporated areas of one or more counties may
   54  levy and impose the tax and participate in the retirement
   55  programs enabled by this chapter.
   56         (b) With respect to the distribution of premium taxes, a
   57  single consolidated government consisting of a former county and
   58  one or more municipalities, consolidated pursuant to s. 3 or s.
   59  6(e), Art. VIII of the State Constitution, is also eligible to
   60  participate under this chapter. The consolidated government
   61  shall notify the division when it has entered into an interlocal
   62  agreement to provide fire services to a municipality within its
   63  boundaries. The municipality may enact an ordinance levying the
   64  tax as provided in s. 175.101. Upon being provided copies of the
   65  interlocal agreement and the municipal ordinance levying the
   66  tax, the division may distribute any premium taxes reported for
   67  the municipality to the consolidated government as long as the
   68  interlocal agreement is in effect.
   69         (c) Any municipality or special fire control district that
   70  has entered into an interlocal agreement to provide fire
   71  protection services to any other incorporated municipality or to
   72  a municipal services taxing unit in an unincorporated area, in
   73  its entirety, for a period of 12 months or more may be eligible
   74  to receive the premium taxes reported for such other
   75  municipality or municipal services taxing unit. In order to be
   76  eligible for such premium taxes, the municipality or special
   77  fire control district providing the fire services must notify
   78  the division that it has entered into an interlocal agreement
   79  with another municipality or a county on behalf of a municipal
   80  services taxing unit. The municipality receiving the fire
   81  services, or a county on behalf of the municipal services taxing
   82  unit receiving the fire services, may enact an ordinance levying
   83  the tax as provided in s. 175.101. Upon being provided copies of
   84  the interlocal agreement and the municipal ordinance levying the
   85  tax, the division may distribute any premium taxes reported for
   86  the municipality or municipal services taxing unit receiving the
   87  fire services to the participating municipality or special fire
   88  control district providing the fire services as long as the
   89  interlocal agreement is in effect.
   90         Section 2. Section 175.101, Florida Statutes, is amended to
   91  read:
   92         175.101 State excise tax on property insurance premiums
   93  authorized; procedure.—For any municipality, special fire
   94  control district, chapter plan, local law municipality, local
   95  law special fire control district, or local law plan under this
   96  chapter:
   97         (1) Each municipality or special fire control district in
   98  this state described and classified in s. 175.041, having a
   99  lawfully established firefighters’ pension trust fund or
  100  municipal fund or special fire control district fund, by
  101  whatever name known, providing pension benefits to firefighters
  102  as provided under this chapter, or a county on behalf of the
  103  municipal services taxing unit receiving fire protection
  104  services from a municipality or a special fire control district,
  105  may assess and impose on every insurance company, corporation,
  106  or other insurer now engaged in or carrying on, or who shall
  107  hereinafter engage in or carry on, the business of property
  108  insurance as shown by the records of the Office of Insurance
  109  Regulation of the Financial Services Commission, an excise tax
  110  in addition to any lawful license or excise tax now levied by
  111  each of the municipalities, municipal services taxing units, or
  112  special fire control districts, respectively, amounting to 1.85
  113  percent of the gross amount of receipts of premiums from
  114  policyholders on all premiums collected on property insurance
  115  policies covering property within the corporate limits of such
  116  municipalities or within the legally defined boundaries of
  117  municipal services taxing units or special fire control
  118  districts, respectively. Whenever the boundaries of a special
  119  fire control district that has lawfully established a
  120  firefighters’ pension trust fund encompass a portion of the
  121  corporate territory of a municipality that has also lawfully
  122  established a firefighters’ pension trust fund or a municipal
  123  services taxing unit receiving fire protection services from a
  124  municipality participating under this chapter, that portion of
  125  the tax receipts attributable to insurance policies covering
  126  property situated both within the municipality or municipal
  127  services taxing unit and the special fire control district shall
  128  be given to the fire service provider. For the purpose of this
  129  section, the boundaries of a special fire control district
  130  include an area that has been annexed until the completion of
  131  the 4-year period provided for in s. 171.093(4), or other
  132  agreed-upon extension, or if a special fire control district is
  133  providing services under an interlocal agreement executed in
  134  accordance with s. 171.093(3). The agent shall identify the fire
  135  service provider on the property owner’s application for
  136  insurance. Remaining revenues collected pursuant to this chapter
  137  shall be distributed to the municipality or special fire control
  138  district according to the location of the insured property.
  139         (2) In the case of multiple peril policies with a single
  140  premium for both the property and casualty coverages in such
  141  policies, 70 percent of such premium shall be used as the basis
  142  for the 1.85-percent tax.
  143         (3) This excise tax shall be payable annually on March 1 of
  144  each year after the passage of an ordinance, in the case of a
  145  municipality or municipal services taxing unit, or a resolution,
  146  in the case of a special fire control district, assessing and
  147  imposing the tax authorized by this section. Installments of
  148  taxes shall be paid according to the provision of s.
  149  624.5092(2)(a), (b), and (c).
  150  
  151  This section also applies to any municipality consisting of a
  152  single consolidated government which is made up of a former
  153  county and one or more municipalities, consolidated pursuant to
  154  the authority in s. 3 or s. 6(e), Art. VIII of the State
  155  Constitution, and to property insurance policies covering
  156  property within the boundaries of the consolidated government,
  157  regardless of whether the properties are located within one or
  158  more separately incorporated areas within the consolidated
  159  government, provided the properties are being provided fire
  160  protection services by the consolidated government. This section
  161  also applies to any municipality or municipal services taxing
  162  unit, as provided in s. 175.041(3)(c), which has entered into an
  163  interlocal agreement to receive fire protection services from
  164  another municipality or a special fire control district
  165  participating under this chapter. The excise tax may be levied
  166  on all premiums collected on property insurance policies
  167  covering property located within the corporate limits of the
  168  municipality or the legally defined boundaries of the municipal
  169  services taxing unit receiving the fire protection services, but
  170  will be available for distribution to the municipality or
  171  special fire control district providing the fire protection
  172  services.
  173         Section 3. Section 175.111, Florida Statutes, is amended to
  174  read:
  175         175.111 Certified copy of ordinance or resolution filed;
  176  insurance companies’ annual report of premiums; duplicate files;
  177  book of accounts.—For any municipality, special fire control
  178  district, chapter plan, local law municipality, local law
  179  special fire control district, or local law plan under this
  180  chapter, whenever any municipality passes an ordinance or
  181  whenever any special fire control district passes a resolution
  182  establishing a chapter plan or local law plan assessing and
  183  imposing the taxes authorized in s. 175.101, or any county on
  184  behalf of a municipal services taxing unit passes an ordinance
  185  imposing the taxes authorized in s. 175.101, a certified copy of
  186  such ordinance or resolution shall be deposited with the
  187  division. Thereafter every insurance company, association,
  188  corporation, or other insurer carrying on the business of
  189  property insurance on real or personal property, on or before
  190  the succeeding March 1 after date of the passage of the
  191  ordinance or resolution, shall report fully in writing and under
  192  oath to the division and the Department of Revenue a just and
  193  true account of all premiums by such insurer received for
  194  property insurance policies covering or insuring any real or
  195  personal property located within the corporate limits of each
  196  such municipality or within the legally defined boundaries of
  197  such municipal services taxing unit or special fire control
  198  district during the period of time elapsing between the date of
  199  the passage of the ordinance or resolution and the end of the
  200  calendar year. The report shall include the code designation as
  201  prescribed by the division for each piece of insured property,
  202  real or personal, located within the corporate limits of each
  203  municipality and within the legally defined boundaries of each
  204  special fire control district and municipal services taxing
  205  unit. The aforesaid insurer shall annually thereafter, on March
  206  1, file with the Department of Revenue a similar report covering
  207  the preceding year’s premium receipts, and every such insurer at
  208  the same time of making such reports shall pay to the Department
  209  of Revenue the amount of the tax hereinbefore mentioned. Every
  210  insurer engaged in carrying on such insurance business in the
  211  state shall keep accurate books of accounts of all such business
  212  done by it within the corporate limits of each such municipality
  213  and within the legally defined boundaries of each such special
  214  fire control district and municipal services taxing unit, and in
  215  such manner as to be able to comply with the provisions of this
  216  chapter. Based on the insurers’ reports of premium receipts, the
  217  division shall prepare a consolidated premium report and shall
  218  furnish to any municipality, municipal services taxing unit, or
  219  special fire control district requesting the same a copy of the
  220  relevant section of that report.
  221         Section 4. Section 175.411, Florida Statutes, is amended to
  222  read
  223         175.411 Optional participation.—A municipality, a county on
  224  behalf of a municipal services taxing unit, or a special fire
  225  control district may revoke its participation under this chapter
  226  by rescinding the legislative act, ordinance, or resolution
  227  which assesses and imposes the taxes authorized in s. 175.101,
  228  and by furnishing a certified copy of such legislative act,
  229  ordinance, or resolution to the division. Thereafter, the
  230  municipality or special fire control district shall be
  231  prohibited from participating under this chapter, and shall not
  232  be eligible for future premium tax moneys. Premium tax moneys
  233  previously received shall continue to be used for the sole and
  234  exclusive benefit of firefighters, or firefighters and police
  235  officers where included, and no amendment, legislative act,
  236  ordinance, or resolution shall be adopted which shall have the
  237  effect of reducing the then-vested accrued benefits of the
  238  firefighters, retirees, or their beneficiaries. The municipality
  239  or special fire control district shall continue to furnish an
  240  annual report to the division as provided in s. 175.261. If the
  241  municipality or special fire control district subsequently
  242  terminates the defined benefit plan, they shall do so in
  243  compliance with the provisions of s. 175.361.
  244         Section 5. Subsection (13) of section 191.006, Florida
  245  Statutes, is amended to read
  246         191.006 General powers.—The district shall have, and the
  247  board may exercise by majority vote, the following powers:
  248         (13) To cooperate or contract with other persons or
  249  entities, including other governmental agencies, as necessary,
  250  convenient, incidental, or proper in connection with providing
  251  effective mutual aid and furthering any power, duty, or purpose
  252  authorized by this act. The district has, and the board may
  253  exercise, all powers and duties provided in s. 163.01, chapter
  254  189, and this chapter, including such powers within or without
  255  the district’s boundary, in cooperation with another
  256  governmental agency when such agency shares such powers in
  257  common with the district.
  258         Section 6. This act shall take effect July 1, 2020.