January 19, 2021
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Senate Bill 2710

Senate Bill sb2710c1

CODING: Words stricken are deletions; words underlined are additions.
    Florida Senate - 2004                           CS for SB 2710

    By the Committee on Comprehensive Planning; and Senator Posey


  1                      A bill to be entitled

  2         An act relating to the local government

  3         infrastructure surtax; amending s. 212.055,

  4         F.S.; limiting use of surtax revenues for

  5         infrastructure purposes; authorizing a portion

  6         of surtax revenues to be used for property tax

  7         reduction under certain circumstances;

  8         authorizing use of a portion of surtax revenues

  9         for operating expenses under certain

10         circumstances; providing limitations; deleting

11         a limitation on issuing bonds; providing an

12         effective date.


14  Be It Enacted by the Legislature of the State of Florida:


16         Section 1.  Paragraphs (d) and (e) of subsection (2) of

17  section 212.055, Florida Statutes, as amended by section 91 of

18  chapter 2003-402, Laws of Florida, are amended to read:

19         212.055  Discretionary sales surtaxes; legislative

20  intent; authorization and use of proceeds.--It is the

21  legislative intent that any authorization for imposition of a

22  discretionary sales surtax shall be published in the Florida

23  Statutes as a subsection of this section, irrespective of the

24  duration of the levy. Each enactment shall specify the types

25  of counties authorized to levy; the rate or rates which may be

26  imposed; the maximum length of time the surtax may be imposed,

27  if any; the procedure which must be followed to secure voter

28  approval, if required; the purpose for which the proceeds may

29  be expended; and such other requirements as the Legislature

30  may provide. Taxable transactions and administrative

31  procedures shall be as provided in s. 212.054.


CODING: Words stricken are deletions; words underlined are additions.

    Florida Senate - 2004                           CS for SB 2710


 2         (d)1.a.  At least 50 percent of the proceeds of the

 3  surtax authorized by this subsection and any interest accrued

 4  thereto shall be expended by the school district or within the

 5  county and municipalities within the county, or, in the case

 6  of a negotiated joint county agreement, within another county,

 7  to finance, plan, and construct infrastructure and to acquire

 8  land for public recreation or conservation or protection of

 9  natural resources and to finance the closure of county-owned

10  or municipally owned solid waste landfills that are already

11  closed or are required to close by order of the Department of

12  Environmental Protection. Any use of such proceeds or interest

13  for purposes of landfill closure prior to July 1, 1993, is

14  ratified. Neither the proceeds nor any interest accrued

15  thereto shall be used for operational expenses of any

16  infrastructure, except that Any county with a population of

17  less than 75,000 that is required to close a landfill by order

18  of the Department of Environmental Protection may use the

19  proceeds or any interest accrued thereto for long-term

20  maintenance costs associated with landfill closure. Counties,

21  as defined in s. 125.011(1), and charter counties may, in

22  addition, use the proceeds and any interest accrued thereto to

23  retire or service indebtedness incurred for bonds issued prior

24  to July 1, 1987, for infrastructure purposes, and for bonds

25  subsequently issued to refund such bonds. Any use of such

26  proceeds or interest for purposes of retiring or servicing

27  indebtedness incurred for such refunding bonds prior to July

28  1, 1999, is ratified.

29         b.2.  For the purposes of this subparagraph paragraph,

30  "infrastructure" means:



CODING: Words stricken are deletions; words underlined are additions.

    Florida Senate - 2004                           CS for SB 2710

 1         (I)a.  Any fixed capital expenditure or fixed capital

 2  outlay associated with the construction, reconstruction, or

 3  improvement of public facilities which have a life expectancy

 4  of 5 or more years and any land acquisition, land improvement,

 5  design, and engineering costs related thereto.

 6         (II)b.  A fire department vehicle, an emergency medical

 7  service vehicle, a sheriff's office vehicle, a police

 8  department vehicle, or any other vehicle, and such equipment

 9  necessary to outfit the vehicle for its official use or

10  equipment that has a life expectancy of at least 5 years.

11         (III)c.  Any expenditure for the construction, lease,

12  or maintenance of, or provision of utilities or security for,

13  facilities as defined in s. 29.008.

14         c.3.  Notwithstanding any other provision of this

15  subsection, a discretionary sales surtax imposed or extended

16  after the effective date of this act may provide for an amount

17  not to exceed 15 percent of the local option sales surtax

18  proceeds to be allocated for deposit to a trust fund within

19  the county's accounts created for the purpose of funding

20  economic development projects of a general public purpose

21  targeted to improve local economies, including the funding of

22  operational costs and incentives related to such economic

23  development. The ballot statement must indicate the intention

24  to make an allocation under the authority of this

25  sub-subparagraph subparagraph.

26         2.  Subject to any obligation to retire or service

27  indebtedness incurred by the taxing authority under this

28  subsection for bonds issued by the taxing authority prior to

29  July 1, 2004, and notwithstanding any other provision of this

30  subsection, a taxing authority receiving proceeds of the

31  surtax and any interest on such proceeds pursuant to this


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    Florida Senate - 2004                           CS for SB 2710

 1  subsection may use up to 35 percent of such proceeds and

 2  interest to reduce property taxes and may use up to 15 percent

 3  of such proceeds and interest for operational expenses;

 4  however, the percentage used for operational expenses may not

 5  exceed the percentage used to reduce property taxes. In the

 6  first year following the year in which the taxing authority

 7  elects to use such proceeds and interest for the reduction of

 8  property taxes, the taxing authority shall levy a millage rate

 9  that, exclusive of new construction, additions to structures,

10  deletions, increases in the value of improvements that have

11  undergone a substantial rehabilitation that increased the

12  assessed value of such improvements by at least 100 percent,

13  and property added due to geographic boundary changes, will

14  provide ad valorem tax revenue that, when added to the

15  proceeds and interest being used for property tax reduction,

16  will not exceed the ad valorem tax revenue as levied during

17  the prior year.

18         (e)  School districts, counties, and municipalities

19  receiving proceeds under the provisions of this subsection may

20  pledge such proceeds for the purpose of servicing new bond

21  indebtedness incurred pursuant to law. Local governments may

22  use the services of the Division of Bond Finance of the State

23  Board of Administration pursuant to the State Bond Act to

24  issue any bonds through the provisions of this subsection. In

25  no case may a jurisdiction issue bonds pursuant to this

26  subsection more frequently than once per year. Counties and

27  municipalities may join together for the issuance of bonds

28  authorized by this subsection.

29         Section 2.  This act shall take effect July 1, 2004.




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    Florida Senate - 2004                           CS for SB 2710

                       COMMITTEE SUBSTITUTE FOR
 2                         Senate Bill 2710


 4  This CS differs from the bill as filed in that it limits the
    cap on increasing property taxes to one year, rather than the
 5  term of the surtax levy; and removes the restriction against
    issuing bonds from surtax proceeds more than once a year.



























CODING: Words stricken are deletions; words underlined are additions.

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