Florida Senate - 2021                                    SB 1994
       
       
        
       By Senator Taddeo
       
       
       
       
       
       40-01281C-21                                          20211994__
    1                        A bill to be entitled                      
    2         An act relating to discretionary sales surtaxes;
    3         amending s. 212.055, F.S.; authorizing a county to
    4         levy a local government infrastructure surtax for the
    5         purposes of mitigating the adverse effects of sea
    6         level rise and flooding if certain conditions are met;
    7         prescribing the form of a ballot statement for the
    8         surtax; providing for distribution of the proceeds
    9         from the surtax; providing that the surtax does not
   10         affect the levy of other local government
   11         infrastructure surtaxes; providing an effective date.
   12          
   13  Be It Enacted by the Legislature of the State of Florida:
   14  
   15         Section 1. Present paragraph (h) of subsection (2) of
   16  section 212.055, Florida Statutes, is redesignated as paragraph
   17  (i), and a new paragraph (h) is added to that subsection, to
   18  read:
   19         212.055 Discretionary sales surtaxes; legislative intent;
   20  authorization and use of proceeds.—It is the legislative intent
   21  that any authorization for imposition of a discretionary sales
   22  surtax shall be published in the Florida Statutes as a
   23  subsection of this section, irrespective of the duration of the
   24  levy. Each enactment shall specify the types of counties
   25  authorized to levy; the rate or rates which may be imposed; the
   26  maximum length of time the surtax may be imposed, if any; the
   27  procedure which must be followed to secure voter approval, if
   28  required; the purpose for which the proceeds may be expended;
   29  and such other requirements as the Legislature may provide.
   30  Taxable transactions and administrative procedures shall be as
   31  provided in s. 212.054.
   32         (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.—
   33         (h) Notwithstanding any other provision of law and in
   34  accordance with s. 163.3177(6)(g)10., a county that has been
   35  designated as an area of critical state concern for 20 years or
   36  more may levy, by ordinance subject to approval by a majority of
   37  the electors of the county voting in a referendum, a
   38  discretionary sales surtax at a rate that may not exceed 1
   39  percent for the sole purpose of funding infrastructure projects
   40  designed to mitigate the adverse effects of sea-level rise and
   41  flooding.
   42         1.The governing body shall place on the ballot a statement
   43  that includes a brief and general description of the purposes to
   44  be funded by the surtax and that conforms to the requirements of
   45  s. 101.161. The following shall be placed on the ballot:
   46  
   47                         FOR THE....CENT TAX                       
   48                       AGAINST THE....CENT TAX                     
   49  
   50         2.Pursuant to s. 212.054(4), the proceeds of the surtax
   51  levied under this subsection shall be distributed to the county
   52  and the municipalities within the county in which the surtax was
   53  collected, according to:
   54         a. An interlocal agreement between the county governing
   55  authority and the governing bodies of the municipalities
   56  representing a majority of the county’s municipal population,
   57  which agreement may include a school district with the consent
   58  of the county governing authority and the governing bodies of
   59  the municipalities representing a majority of the county’s
   60  municipal population; or
   61         b. If there is no interlocal agreement, the formula
   62  provided in s. 218.62.
   63  
   64  Any change in the distribution formula shall take effect on the
   65  first day of any month that begins at least 60 days after
   66  written notification of that change has been made to the
   67  department.
   68         3.The adoption of a surtax pursuant to this paragraph does
   69  not affect the continued levy of other surtaxes levied pursuant
   70  to this subsection.
   71         Section 2. This act shall take effect July 1, 2021.