July 10, 2020
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_h7203__
HB 7203

1
A bill to be entitled
2An act relating to community development districts;
3creating s. 212.0315, F.S.; authorizing certain community
4development districts to levy a tax on certain
5transactions; requiring approval by the district board of
6supervisors and district landowners; providing a procedure
7to enact the tax; providing for an effective date of the
8tax; providing for expiration of the tax under certain
9circumstances; providing definitions; specifying uses of
10tax proceeds; requiring prior approval by the district
11board for expenditures of tax proceeds; specifying tax
12charging and collection requirements; providing for
13exempting certain transactions; requiring local
14administration of the tax; requiring adoption of a
15resolution; specifying requirements for local
16administration; specifying that the tax constitutes a lien
17for certain purposes; providing an effective date.
18
19Be It Enacted by the Legislature of the State of Florida:
20
21     Section 1.  Section 212.0315, Florida Statutes, is created
22to read:
23     212.0315  Optional community development district tax on
24rental or license fee for use of real property.-
25     (1)  A district may levy a tax of up to 1 percent on all
26transactions occurring in the district that are subject to the
27state tax imposed under s. 212.031 if the conditions in
28subsection (2) are met. The tax, if levied, shall be computed as
29the applicable rate times the amount of taxable transactions.
30     (2)(a)  The tax must first be approved by at least four
31members of the five-member elected board of supervisors of the
32district.
33     (b)  The tax must then be approved by a vote of at least
34two-thirds of the landowners within the district, cast at a
35special meeting called solely for the purpose of considering the
36levying of the tax authorized by this section.
37     1.  The special meeting shall be noticed in the same manner
38as is provided for in s. 190.006(2)(a) for the initial election
39of supervisors.
40     2.  Landowners may cast their vote either in person or by
41proxy in writing. Votes cast by proxy must comply with the
42requirements for proxy votes set forth in s. 190.006(2)(b).
43     3.  Each landowner shall have one vote without regard to
44the number of acres owned.
45     (c)  The district board shall notify the department within
4610 days after approval under this subsection to levy a tax.
47     (3)  A tax authorized under this section may take effect on
48the first day of any month, but may not take effect until at
49least 60 days after approval to levy the tax is obtained
50pursuant to subsection (2).
51     (4)  If, pursuant to s. 190.006(3)(a)2.d., the district
52board determines that the district has qualified electors, the
53district's authority to levy a tax under this section shall
54expire. The district board shall notify the department within 10
55days after such a determination is made.
56     (5)  As used in this section, the terms:
57     (a)  "District" means a community development district
58established pursuant to s. 190.004 that has no qualified
59electors.
60     (b)  "Landowner" has the same meaning as provided in s.
61190.003.
62     (c)  "Qualified elector" has the same meaning as provided
63in s. 190.003.
64     (6)  The proceeds of the tax provided for in this section
65shall only be used to:
66     (a)  Promote and support commercial activity within the
67district.
68     (b)  Promote and support those festivals, special events,
69and other activities within the district that enhance commercial
70activity.
71     (c)  Provide public services as deemed necessary by the
72district's board to support commercial activities, including
73additional public services as deemed necessary by the district's
74board to support festivals, special events, and other activities
75that enhance commercial activity within the district. As used in
76this paragraph, the term "public services" includes, but is not
77limited to, law enforcement, fire protection, emergency
78services, and sanitation services.
79     (7)  All expenditures of the proceeds of the tax provided
80for in this section must first be approved by the district board
81of supervisors.
82     (8)  The tax authorized under this section shall be charged
83by the person receiving the consideration for the lease,
84license, or rental and shall be collected from the lessee,
85tenant, or customer at the time of payment of the consideration
86for such lease or rental.
87     (9)  All transactions that are exempt from the tax imposed
88under s. 212.031 are exempt from the tax authorized by this
89section.
90     (10)(a)  Any district levying a tax authorized by this
91section shall locally administer the tax.
92     (b)  Upon approval of a tax pursuant to subsection (2) and
93before such tax may become effective, the district board shall
94adopt a resolution that includes provision for, but need not be
95limited to:
96     1.  Initial collection of the tax to be made in the same
97manner as the tax imposed under this chapter.
98     2.  Designation of the district official to whom the tax
99shall be remitted and that official's powers and duties with
100respect to such tax revenues. Tax revenues may be used only in
101accordance with the provisions of this section.
102     3.  Requirements respecting the keeping of appropriate
103books, records, and accounts by those responsible for collecting
104and administering the tax.
105     4.  Provision for payment of a dealer's credit as required
106under this chapter.
107     (c)  A portion of the tax collected may be retained by the
108district for costs of administration, but such portion may not
109exceed 3 percent of collections.
110     (d)  A district adopting a tax authorized under this
111section shall assume all responsibility for auditing the records
112and accounts of dealers and assessing, collecting, and enforcing
113payments of delinquent taxes. The district shall be bound by the
114rules of the department pertaining to the sales tax on rentals
115and license fees for the use of real property imposed by s.
116212.031. The district shall be bound by the same confidentiality
117requirements and subject to the same penalties as the department
118under s. 213.053. The district may use any power granted in this
119chapter to the department to determine the amount of tax,
120penalties, and interest to be paid by each dealer and to enforce
121payment of such tax, penalties, and interest. The district may
122use a certified public accountant licensed in this state in the
123administration of its statutory duties and responsibilities.
124Such certified public accountants are bound by the same
125confidentiality requirements and subject to the same penalties
126as the district under s. 213.053.
127     (11)  The tax imposed by this section shall constitute a
128lien on the property of the lessee or licensee of any real
129estate in the same manner as, and shall be collectible as are,
130liens authorized and imposed by ss. 713.68 and 713.69.
131     Section 2.  This act shall take effect July 1, 2010.


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