Bill Text: FL S0272 | 2018 | Regular Session | Comm Sub
Bill Title: Local Tax Referenda
Spectrum: Bipartisan Bill
Status: (Failed) 2018-03-10 - Died in Rules [S0272 Detail]
Download: Florida-2018-S0272-Comm_Sub.html
Florida Senate - 2018 CS for CS for SB 272 By the Committees on Appropriations; and Community Affairs; and Senators Brandes and Campbell 576-04157-18 2018272c2 1 A bill to be entitled 2 An act relating to local tax referenda; amending s. 3 212.055, F.S.; providing that a referendum to adopt or 4 amend a local discretionary sales surtax must be held 5 at a general election; providing an effective date. 6 7 Be It Enacted by the Legislature of the State of Florida: 8 9 Section 1. Paragraph (c) of subsection (1), paragraph (b) 10 of subsection (5), and paragraph (b) of subsection (8) of 11 section 212.055, Florida Statutes, are amended, and subsection 12 (10) is added to that section, to read: 13 212.055 Discretionary sales surtaxes; legislative intent; 14 authorization and use of proceeds.—It is the legislative intent 15 that any authorization for imposition of a discretionary sales 16 surtax shall be published in the Florida Statutes as a 17 subsection of this section, irrespective of the duration of the 18 levy. Each enactment shall specify the types of counties 19 authorized to levy; the rate or rates which may be imposed; the 20 maximum length of time the surtax may be imposed, if any; the 21 procedure which must be followed to secure voter approval, if 22 required; the purpose for which the proceeds may be expended; 23 and such other requirements as the Legislature may provide. 24 Taxable transactions and administrative procedures shall be as 25 provided in s. 212.054. 26 (1) CHARTER COUNTY AND REGIONAL TRANSPORTATION SYSTEM 27 SURTAX.— 28 (c) The proposal to adopt a discretionary sales surtax as 29 provided in this subsection and to create a trust fund within 30 the county accounts shall be placed on the ballot in accordance 31 with law and must be approved in a referendum held at a general 32 election as set forth in subsection (10)at a time to be set at33the discretion of the governing body. 34 (5) COUNTY PUBLIC HOSPITAL SURTAX.—Any county as defined in 35 s. 125.011(1) may levy the surtax authorized in this subsection 36 pursuant to an ordinance either approved by extraordinary vote 37 of the county commission or conditioned to take effect only upon 38 approval by a majority vote of the electors of the county voting 39 in a referendum. In a county as defined in s. 125.011(1), for 40 the purposes of this subsection, “county public general 41 hospital” means a general hospital as defined in s. 395.002 42 which is owned, operated, maintained, or governed by the county 43 or its agency, authority, or public health trust. 44 (b) If the ordinance is conditioned on a referendum, the 45 proposal to adopt the county public hospital surtax shall be 46 placed on the ballot in accordance with subsection (10)law at a47time to be set at the discretion of the governing body. The 48 referendum question on the ballot shall include a brief general 49 description of the health care services to be funded by the 50 surtax. 51 (8) EMERGENCY FIRE RESCUE SERVICES AND FACILITIES SURTAX.— 52 (b) Upon the adoption of the ordinance, the levy of the 53 surtax must be placed on the ballot by the governing authority 54 of the county enacting the ordinance. The ordinance will take 55 effect if approved by a majority of the electors of the county 56 voting in a referendum held for such purpose. The referendum 57 shall be placed on the ballot of a generalregularly scheduled58 election. The ballot for the referendum must conform to the 59 requirements of s. 101.161. 60 (10) DATES FOR REFERENDA.—A referendum to adopt or amend a 61 local government discretionary sales surtax under this section 62 shall be held at a general election as defined in s. 97.021. 63 Section 2. This act shall take effect upon becoming a law.