July 10, 2020
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_h7203c1
CS/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.
30The amount of any such levy is not subject to taxation under s.
31212.031.
32     (2)(a)  The tax must first be approved by at least four
33members of the five-member elected board of supervisors of the
34district.
35     (b)  The tax must then be approved by a vote of at least
36two-thirds of the landowners within the district, cast at a
37special meeting called solely for the purpose of considering the
38levying of the tax authorized by this section.
39     1.  The special meeting shall be noticed in the same manner
40as is provided for in s. 190.006(2)(a) for the initial election
41of supervisors.
42     2.  Landowners may cast their vote either in person or by
43proxy in writing. Votes cast by proxy must comply with the
44requirements for proxy votes set forth in s. 190.006(2)(b).
45     3.  Each landowner shall have one vote without regard to
46the number of acres owned.
47     (c)  The district board shall notify the department within
4810 days after approval under this subsection to levy a tax.
49     (3)  A tax authorized under this section may take effect on
50the first day of any month, but may not take effect until at
51least 60 days after approval to levy the tax is obtained
52pursuant to subsection (2).
53     (4)  If, pursuant to s. 190.006(3)(a)2.d., the district
54board determines that the district has qualified electors, the
55district's authority to levy a tax under this section shall
56expire. The district board shall notify the department within 10
57days after such a determination is made.
58     (5)  As used in this section, the terms:
59     (a)  "District" means a community development district
60established pursuant to s. 190.004 that has no qualified
61electors.
62     (b)  "Landowner" and "qualified elector" have the same
63meanings as provided in 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, and are limited to the
79services authorized by chapter 190.
80     (7)  All expenditures of the proceeds of the tax provided
81for in this section must first be approved by the district board
82of supervisors.
83     (8)  The tax authorized under this section shall be charged
84by the person receiving the consideration for the lease,
85license, or rental and shall be collected from the lessee,
86licensee, or tenant at the time of payment of the consideration
87for such lease, license, or rental.
88     (9)  All transactions that are exempt from the state sales
89tax imposed under s. 212.031 are exempt from the tax authorized
90by this section.
91     (10)(a)  Any district levying a tax authorized by this
92section shall locally administer the tax. To the extent such
93provisions are not manifestly incompatible with the provisions
94of this section, the same powers, duties, limitations, and
95privileges imposed by this chapter and chapter 213 apply to the
96assessment, payment, collection, and administration of the tax
97imposed by this section.
98     (b)  Upon approval of a tax pursuant to subsection (2) and
99before such tax may become effective, the district board shall
100adopt a resolution that includes provision for, but need not be
101limited to:
102     1.  The initial collection rate and the first day of
103imposition of the tax.
104     2.  Designation of the district official to whom the tax
105shall be remitted and that official's powers and duties with
106respect to such tax revenues. Tax revenues may be used only in
107accordance with the provisions of this section.
108     3.  Requirements respecting the keeping of appropriate
109books, records, and accounts by those responsible for collecting
110and administering the tax.
111     4.  Provision for payment of a dealer's credit as required
112under this chapter.
113     (c)  A portion of the tax collected may be retained by the
114district for costs of administration, but such portion may not
115exceed 3 percent of collections.
116     (d)  A district adopting a tax authorized under this
117section shall assume all responsibility for administering the
118tax imposed by this section, including, but not limited to,
119auditing the records and accounts of dealers and assessing,
120collecting, and enforcing payments of delinquent taxes. The
121district shall be bound by the rules of the department. The
122district shall be bound by the same confidentiality requirements
123and subject to the same penalties as the department under s.
124213.053. The district may use any power granted in this chapter
125to the department to determine the amount of tax, penalties, and
126interest to be paid by each dealer and to enforce payment of
127such tax, penalties, and interest. The district may use a
128certified public accountant licensed in this state in the
129administration of its statutory duties and responsibilities.
130Such certified public accountants are bound by the same
131confidentiality requirements and subject to the same penalties
132as the district under s. 213.053.
133     (11)  The tax imposed by this section shall constitute a
134lien on the property of the lessee or licensee of any real
135estate in the same manner as, and shall be collectible as are,
136liens authorized and imposed by ss. 713.68 and 713.69.
137     Section 2.  This act shall take effect July 1, 2010.


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