Florida Senate - 2023                                     SB 698
       
       
        
       By Senator Ingoglia
       
       
       
       
       
       11-00367B-23                                           2023698__
    1                        A bill to be entitled                      
    2         An act relating to local tax referenda requirements;
    3         amending ss. 125.0104 and 125.0108, F.S.; requiring a
    4         referendum to reenact an expiring tourist development
    5         tax or tourist impact tax, respectively, to be held at
    6         the general election immediately preceding the
    7         expiration date of the tax; amending s. 125.901, F.S.;
    8         requiring a referendum to approve a millage rate
    9         increase for a children’s services independent special
   10         district property tax to be held at the general
   11         election immediately preceding the effective date of
   12         the increase; amending ss. 200.091 and 200.101, F.S.;
   13         requiring a referendum to approve a county or
   14         municipal ad valorem tax millage increase,
   15         respectively, to be held at the general election
   16         immediately preceding the effective date of the
   17         increase; amending s. 212.055, F.S.; requiring a
   18         referendum to reenact an expiring local government
   19         discretionary sales surtax to be held at the general
   20         election immediately preceding the expiration date of
   21         the surtax; amending ss. 336.021 and 336.025, F.S.;
   22         requiring a referendum to reenact an expiring ninth
   23         cent fuel tax or expiring local option fuel taxes,
   24         respectively, to be held at the general election
   25         immediately preceding the expiration date of the tax;
   26         amending s. 1011.73, F.S.; deleting provisions that
   27         authorize school district millage elections to be held
   28         at any time and specify a limit on such elections;
   29         requiring such elections to be held at the general
   30         election immediately preceding the effective date of
   31         the millage; providing an effective date.
   32          
   33  Be It Enacted by the Legislature of the State of Florida:
   34  
   35         Section 1. Paragraph (e) is added to subsection (6) of
   36  section 125.0104, Florida Statutes, to read:
   37         125.0104 Tourist development tax; procedure for levying;
   38  authorized uses; referendum; enforcement.—
   39         (6) REFERENDUM.—
   40         (e) A referendum to reenact an expiring tourist development
   41  tax must be held at the general election immediately preceding
   42  the expiration date of the tax.
   43         Section 2. Subsection (5) of section 125.0108, Florida
   44  Statutes, is amended to read:
   45         125.0108 Areas of critical state concern; tourist impact
   46  tax.—
   47         (5) The tourist impact tax authorized by this section shall
   48  take effect only upon express approval by a majority vote of
   49  those qualified electors in the area or areas of critical state
   50  concern in the county seeking to levy such tax, voting in a
   51  referendum to be held in conjunction with a general election, as
   52  defined in s. 97.021. However, if the area or areas of critical
   53  state concern are greater than 50 percent of the land area of
   54  the county and the tax is to be imposed throughout the entire
   55  county, the tax shall take effect only upon express approval of
   56  a majority of the qualified electors of the county voting in
   57  such a referendum. A referendum to reenact an expiring tourist
   58  impact tax must be held at the general election immediately
   59  preceding the expiration date of the tax.
   60         Section 3. Subsection (1) of section 125.901, Florida
   61  Statutes, is amended to read:
   62         125.901 Children’s services; independent special district;
   63  council; powers, duties, and functions; public records
   64  exemption.—
   65         (1) Each county may by ordinance create an independent
   66  special district, as defined in ss. 189.012 and 200.001(8)(e),
   67  to provide funding for children’s services throughout the county
   68  in accordance with this section. The boundaries of such district
   69  shall be coterminous with the boundaries of the county. The
   70  county governing body shall obtain approval at a general
   71  election, as defined in s. 97.021, by a majority vote of those
   72  electors voting on the question, to annually levy ad valorem
   73  taxes which shall not exceed the maximum millage rate authorized
   74  by this section. Any district created pursuant to the provisions
   75  of this subsection shall be required to levy and fix millage
   76  subject to the provisions of s. 200.065. Once such millage is
   77  approved by the electorate, the district shall not be required
   78  to seek approval of the electorate in future years to levy the
   79  previously approved millage. However, a referendum to approve a
   80  millage rate increase under s. 200.065 must be held at the
   81  general election immediately preceding the effective date of the
   82  increase.
   83         (a) The governing body of the district shall be a council
   84  on children’s services, which may also be known as a juvenile
   85  welfare board or similar name as established in the ordinance by
   86  the county governing body. Such council shall consist of 10
   87  members, including the superintendent of schools; a local school
   88  board member; the district administrator from the appropriate
   89  district of the Department of Children and Families, or his or
   90  her designee who is a member of the Senior Management Service or
   91  of the Selected Exempt Service; one member of the county
   92  governing body; and the judge assigned to juvenile cases who
   93  shall sit as a voting member of the board, except that said
   94  judge shall not vote or participate in the setting of ad valorem
   95  taxes under this section. If there is more than one judge
   96  assigned to juvenile cases in a county, the chief judge shall
   97  designate one of said juvenile judges to serve on the board. The
   98  remaining five members shall be appointed by the Governor, and
   99  shall, to the extent possible, represent the demographic
  100  diversity of the population of the county. After soliciting
  101  recommendations from the public, the county governing body shall
  102  submit to the Governor the names of at least three persons for
  103  each vacancy occurring among the five members appointed by the
  104  Governor, and the Governor shall appoint members to the council
  105  from the candidates nominated by the county governing body. The
  106  Governor shall make a selection within a 45-day period or
  107  request a new list of candidates. All members appointed by the
  108  Governor shall have been residents of the county for the
  109  previous 24-month period. Such members shall be appointed for 4
  110  year terms, except that the length of the terms of the initial
  111  appointees shall be adjusted to stagger the terms. The Governor
  112  may remove a member for cause or upon the written petition of
  113  the county governing body. If any of the members of the council
  114  required to be appointed by the Governor under the provisions of
  115  this subsection shall resign, die, or be removed from office,
  116  the vacancy thereby created shall, as soon as practicable, be
  117  filled by appointment by the Governor, using the same method as
  118  the original appointment, and such appointment to fill a vacancy
  119  shall be for the unexpired term of the person who resigns, dies,
  120  or is removed from office.
  121         (b) However, any county as defined in s. 125.011(1) may
  122  instead have a governing body consisting of 33 members,
  123  including the superintendent of schools, or his or her designee;
  124  two representatives of public postsecondary education
  125  institutions located in the county; the county manager or the
  126  equivalent county officer; the district administrator from the
  127  appropriate district of the Department of Children and Families,
  128  or the administrator’s designee who is a member of the Senior
  129  Management Service or the Selected Exempt Service; the director
  130  of the county health department or the director’s designee; the
  131  state attorney for the county or the state attorney’s designee;
  132  the chief judge assigned to juvenile cases, or another juvenile
  133  judge who is the chief judge’s designee and who shall sit as a
  134  voting member of the board, except that the judge may not vote
  135  or participate in setting ad valorem taxes under this section;
  136  an individual who is selected by the board of the local United
  137  Way or its equivalent; a member of a locally recognized faith
  138  based coalition, selected by that coalition; a member of the
  139  local chamber of commerce, selected by that chamber or, if more
  140  than one chamber exists within the county, a person selected by
  141  a coalition of the local chambers; a member of the early
  142  learning coalition, selected by that coalition; a representative
  143  of a labor organization or union active in the county; a member
  144  of a local alliance or coalition engaged in cross-system
  145  planning for health and social service delivery in the county,
  146  selected by that alliance or coalition; a member of the local
  147  Parent-Teachers Association/Parent-Teacher-Student Association,
  148  selected by that association; a youth representative selected by
  149  the local school system’s student government; a local school
  150  board member appointed by the chair of the school board; the
  151  mayor of the county or the mayor’s designee; one member of the
  152  county governing body, appointed by the chair of that body; a
  153  member of the state Legislature who represents residents of the
  154  county, selected by the chair of the local legislative
  155  delegation; an elected official representing the residents of a
  156  municipality in the county, selected by the county municipal
  157  league; and 4 members-at-large, appointed to the council by the
  158  majority of sitting council members. The remaining 7 members
  159  shall be appointed by the Governor in accordance with procedures
  160  set forth in paragraph (a), except that the Governor may remove
  161  a member for cause or upon the written petition of the council.
  162  Appointments by the Governor must, to the extent reasonably
  163  possible, represent the geographic and demographic diversity of
  164  the population of the county. Members who are appointed to the
  165  council by reason of their position are not subject to the
  166  length of terms and limits on consecutive terms as provided in
  167  this section. The remaining appointed members of the governing
  168  body shall be appointed to serve 2-year terms, except that those
  169  members appointed by the Governor shall be appointed to serve 4
  170  year terms, and the youth representative and the legislative
  171  delegate shall be appointed to serve 1-year terms. A member may
  172  be reappointed; however, a member may not serve for more than
  173  three consecutive terms. A member is eligible to be appointed
  174  again after a 2-year hiatus from the council.
  175         (c) This subsection does not prohibit a county from
  176  exercising such power as is provided by general or special law
  177  to provide children’s services or to create a special district
  178  to provide such services.
  179         Section 4. Section 200.091, Florida Statutes, is amended to
  180  read:
  181         200.091 Referendum to increase millage.—The millage
  182  authorized to be levied in s. 200.071 for county purposes,
  183  including dependent districts therein, may be increased for
  184  periods not exceeding 2 years, provided such levy has been
  185  approved by majority vote of the qualified electors in the
  186  county or district voting in the a general election, as defined
  187  in s. 97.021, immediately preceding the effective date of the
  188  increase and called for such purpose. Such an election may be
  189  called by the governing body of any such county or district on
  190  its own motion and shall be called upon submission of a petition
  191  specifying the amount of millage sought to be levied and the
  192  purpose for which the proceeds will be expended and containing
  193  the signatures of at least 10 percent of the persons qualified
  194  to vote in such election, signed within 60 days prior to the
  195  date the petition is filed.
  196         Section 5. Section 200.101, Florida Statutes, is amended to
  197  read:
  198         200.101 Referendum for millage in excess of limits.—The
  199  qualified electors of a municipality may, by majority vote at a
  200  general election, as defined in s. 97.021, increase millage
  201  above those limits imposed by s. 200.081 in a referendum called
  202  for such purpose by the governing body of the municipality and
  203  held at the general election, as defined in s. 97.021,
  204  immediately preceding the effective date of the increase, but
  205  the period of such increase may not exceed 2 years. Such
  206  referendum also may be initiated by submission of a petition to
  207  the governing body of the municipality containing the signatures
  208  of 10 percent of those persons eligible to vote in such
  209  referendum, which signatures were affixed to the petition within
  210  60 days prior to its submission.
  211         Section 6. Subsection (10) of section 212.055, Florida
  212  Statutes, is amended to read:
  213         212.055 Discretionary sales surtaxes; legislative intent;
  214  authorization and use of proceeds.—It is the legislative intent
  215  that any authorization for imposition of a discretionary sales
  216  surtax shall be published in the Florida Statutes as a
  217  subsection of this section, irrespective of the duration of the
  218  levy. Each enactment shall specify the types of counties
  219  authorized to levy; the rate or rates which may be imposed; the
  220  maximum length of time the surtax may be imposed, if any; the
  221  procedure which must be followed to secure voter approval, if
  222  required; the purpose for which the proceeds may be expended;
  223  and such other requirements as the Legislature may provide.
  224  Taxable transactions and administrative procedures shall be as
  225  provided in s. 212.054.
  226         (10) DATES FOR REFERENDA.—A referendum to adopt or amend a
  227  local government discretionary sales surtax under this section
  228  must be held at a general election as defined in s. 97.021. A
  229  referendum to reenact an expiring local government discretionary
  230  sales surtax under this section must be held at the general
  231  election immediately preceding the expiration date of the
  232  surtax.
  233         Section 7. Paragraph (a) of subsection (4) of section
  234  336.021, Florida Statutes, is amended to read:
  235         336.021 County transportation system; levy of ninth-cent
  236  fuel tax on motor fuel and diesel fuel.—
  237         (4)(a)1. A certified copy of the ordinance proposing to
  238  levy the tax pursuant to referendum shall be furnished by the
  239  county to the department within 10 days after approval of such
  240  ordinance.
  241         2. A referendum under this subsection shall be held only at
  242  a general election, as defined in s. 97.021. A referendum to
  243  reenact an expiring tax must be held at the general election
  244  immediately preceding the expiration date of the tax.
  245         3. The county levying the tax pursuant to referendum shall
  246  notify the department within 10 days after the passage of the
  247  referendum of such passage and of the time period during which
  248  the tax will be levied. The failure to furnish the certified
  249  copy will not invalidate the passage of the ordinance.
  250         Section 8. Paragraph (b) of subsection (1) and paragraph
  251  (b) of subsection (3) of section 336.025, Florida Statutes, are
  252  amended to read:
  253         336.025 County transportation system; levy of local option
  254  fuel tax on motor fuel and diesel fuel.—
  255         (1)
  256         (b) In addition to other taxes allowed by law, there may be
  257  levied as provided in s. 206.41(1)(e) a 1-cent, 2-cent, 3-cent,
  258  4-cent, or 5-cent local option fuel tax upon every gallon of
  259  motor fuel sold in a county and taxed under the provisions of
  260  part I of chapter 206. The tax shall be levied by an ordinance
  261  adopted by a majority plus one vote of the membership of the
  262  governing body of the county or by referendum. A referendum
  263  under this subsection shall be held only at a general election,
  264  as defined in s. 97.021. A referendum to reenact an expiring tax
  265  must be held at the general election immediately preceding the
  266  expiration date of the tax.
  267         1. All impositions and rate changes of the tax shall be
  268  levied before October 1, to be effective January 1 of the
  269  following year. However, levies of the tax which were in effect
  270  on July 1, 2002, and which expire on August 31 of any year may
  271  be reimposed at the current authorized rate provided the tax is
  272  levied before July 1 and is effective September 1 of the year of
  273  expiration.
  274         2. The county may, prior to levy of the tax, establish by
  275  interlocal agreement with one or more municipalities located
  276  therein, representing a majority of the population of the
  277  incorporated area within the county, a distribution formula for
  278  dividing the entire proceeds of the tax among county government
  279  and all eligible municipalities within the county. If no
  280  interlocal agreement is adopted before the effective date of the
  281  tax, tax revenues shall be distributed pursuant to the
  282  provisions of subsection (4). If no interlocal agreement exists,
  283  a new interlocal agreement may be established prior to June 1 of
  284  any year pursuant to this subparagraph. However, any interlocal
  285  agreement agreed to under this subparagraph after the initial
  286  levy of the tax or change in the tax rate authorized in this
  287  section shall under no circumstances materially or adversely
  288  affect the rights of holders of outstanding bonds which are
  289  backed by taxes authorized by this paragraph, and the amounts
  290  distributed to the county government and each municipality shall
  291  not be reduced below the amount necessary for the payment of
  292  principal and interest and reserves for principal and interest
  293  as required under the covenants of any bond resolution
  294  outstanding on the date of establishment of the new interlocal
  295  agreement.
  296         3. County and municipal governments shall use moneys
  297  received pursuant to this paragraph for transportation
  298  expenditures needed to meet the requirements of the capital
  299  improvements element of an adopted comprehensive plan or for
  300  expenditures needed to meet immediate local transportation
  301  problems and for other transportation-related expenditures that
  302  are critical for building comprehensive roadway networks by
  303  local governments. For purposes of this paragraph, expenditures
  304  for the construction of new roads, the reconstruction or
  305  resurfacing of existing paved roads, or the paving of existing
  306  graded roads shall be deemed to increase capacity and such
  307  projects shall be included in the capital improvements element
  308  of an adopted comprehensive plan. Expenditures for purposes of
  309  this paragraph shall not include routine maintenance of roads.
  310         (3) The tax authorized pursuant to paragraph (1)(a) shall
  311  be levied using either of the following procedures:
  312         (b) If no interlocal agreement or resolution is adopted
  313  pursuant to subparagraph (a)1. or subparagraph (a)2.,
  314  municipalities representing more than 50 percent of the county
  315  population may, prior to June 20, adopt uniform resolutions
  316  approving the local option tax, establishing the duration of the
  317  levy and the rate authorized in paragraph (1)(a), and setting
  318  the date for a countywide referendum on whether to levy the tax.
  319  A referendum under this subsection shall be held only at a
  320  general election, as defined in s. 97.021. A referendum to
  321  reenact an expiring tax must be held at the general election
  322  immediately preceding the expiration date of the tax. The tax
  323  shall be levied and collected countywide on January 1 following
  324  30 days after voter approval.
  325         Section 9. Subsections (1), (2), and (3) of section
  326  1011.73, Florida Statutes, are amended to read:
  327         1011.73 District millage elections.—
  328         (1) MILLAGE AUTHORIZED NOT TO EXCEED 2 YEARS.—The district
  329  school board, pursuant to resolution adopted at a regular
  330  meeting, shall direct the county commissioners to call an
  331  election at which the electors within the school districts may
  332  approve an ad valorem tax millage as authorized in s. 9, Art.
  333  VII of the State Constitution. Such election may be held at any
  334  time, except that not more than one such election shall be held
  335  during any 12-month period. Any millage so authorized shall be
  336  levied for a period not in excess of 2 years or until changed by
  337  another millage election, whichever is the earlier. In the event
  338  any such election is invalidated by a court of competent
  339  jurisdiction, such invalidated election shall be considered not
  340  to have been held.
  341         (2) MILLAGE AUTHORIZED NOT TO EXCEED 4 YEARS.—The district
  342  school board, pursuant to resolution adopted at a regular
  343  meeting, shall direct the county commissioners to call an
  344  election at which the electors within the school district may
  345  approve an ad valorem tax millage as authorized under s.
  346  1011.71(9). Such election may be held at any time, except that
  347  not more than one such election shall be held during any 12
  348  month period. Any millage so authorized shall be levied for a
  349  period not in excess of 4 years or until changed by another
  350  millage election, whichever is earlier. If any such election is
  351  invalidated by a court of competent jurisdiction, such
  352  invalidated election shall be considered not to have been held.
  353         (3) HOLDING ELECTIONS.—All school district millage
  354  elections shall be held and conducted in the manner prescribed
  355  by law for holding general elections, except as provided in this
  356  chapter. A referendum under this part shall be held only at the
  357  a general election, as defined in s. 97.021, immediately
  358  preceding the effective date of the millage.
  359         Section 10. This act shall take effect July 1, 2023.