Bill Text: FL S1702 | 2020 | Regular Session | Introduced
Bill Title: Local Government Fiscal Transparency
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2020-03-14 - Died in Community Affairs [S1702 Detail]
Download: Florida-2020-S1702-Introduced.html
Florida Senate - 2020 SB 1702 By Senator Diaz 36-01768-20 20201702__ 1 A bill to be entitled 2 An act relating to local government fiscal 3 transparency; amending s. 11.40, F.S.; expanding the 4 scope of the Legislative Auditing Committee review to 5 include compliance with local government fiscal 6 transparency requirements; amending s. 11.45, F.S.; 7 providing procedures for the Auditor General and local 8 governments to comply with the local government fiscal 9 transparency requirements; amending ss. 125.045 and 10 166.021, F.S.; revising reporting requirements for 11 certain local government economic development 12 incentives; revising classifications for economic 13 development incentives; requiring the Office of 14 Economic and Demographic Research to compare certain 15 results; transferring and renumbering s. 218.80, F.S., 16 relating to the Public Bid Disclosure Act; creating 17 part VIII of ch. 218, F.S., consisting of ss. 218.801, 18 218.803, 218.805, 218.81, 218.82, 218.83, 218.84, 19 218.88, and 218.89, F.S.; providing a short title; 20 providing a purpose; defining terms; requiring local 21 governments to post certain voting record information 22 on their websites; requiring such websites to provide 23 links to related websites; requiring such websites and 24 the information on such websites to comply with a 25 specified federal law; requiring property appraisers 26 and local governments to post certain property tax 27 information and history on their websites; requiring 28 public notices for public hearings and meetings before 29 certain tax increases or the issuance of new tax 30 supported debt; specifying noticing and advertising 31 requirements for such public hearings and meetings; 32 requiring local governments to conduct certain debt 33 affordability analyses under specified conditions; 34 requiring audits of local governments to include 35 affidavits signed by the chair of the local government 36 governing board; requiring specified information to 37 accompany audits of local governments and to be filed 38 with the Auditor General; providing a method to post 39 certain required information for local governments 40 that do not operate a website; amending ss. 215.97 and 41 218.32, F.S.; conforming cross-references; declaring 42 that the act fulfills an important state interest; 43 providing an effective date. 44 45 Be It Enacted by the Legislature of the State of Florida: 46 47 Section 1. Subsection (2) of section 11.40, Florida 48 Statutes, is amended to read: 49 11.40 Legislative Auditing Committee.— 50 (2) Following notification by the Auditor General, the 51 Department of Financial Services, the Division of Bond Finance 52 of the State Board of Administration, the Governor or his or her 53 designee, or the Commissioner of Education or his or her 54 designee of the failure of a local governmental entity, district 55 school board, charter school, or charter technical career center 56 to comply with the applicable provisions within s. 11.45(5)-(7), 57 s. 218.32(1), s. 218.38,ors. 218.503(3), or part VIII of 58 chapter 218, the Legislative Auditing Committee may schedule a 59 hearing to determine if the entity should be subject to further 60 state action. If the committee determines that the entity should 61 be subject to further state action, the committee shall: 62 (a) In the case of a local governmental entity or district 63 school board, direct the Department of Revenue and the 64 Department of Financial Services to withhold any funds not 65 pledged for bond debt service satisfaction which are payable to 66 such entity until the entity complies with the law. The 67 committee shall specify the date that such action must begin, 68 and the directive must be received by the Department of Revenue 69 and the Department of Financial Services 30 days before the date 70 of the distribution mandated by law. The Department of Revenue 71 and the Department of Financial Services may implement this 72 paragraph. 73 (b) In the case of a special district created by: 74 1. A special act, notify the President of the Senate, the 75 Speaker of the House of Representatives, the standing committees 76 of the Senate and the House of Representatives charged with 77 special district oversight as determined by the presiding 78 officers of each respective chamber, the legislators who 79 represent a portion of the geographical jurisdiction of the 80 special district, and the Department of Economic Opportunity 81 that the special district has failed to comply with the law. 82 Upon receipt of notification, the Department of Economic 83 Opportunity shall proceed pursuant to s. 189.062 or s. 189.067. 84 If the special district remains in noncompliance after the 85 process set forth in s. 189.0651, or if a public hearing is not 86 held, the Legislative Auditing Committee may request the 87 department to proceed pursuant to s. 189.067(3). 88 2. A local ordinance, notify the chair or equivalent of the 89 local general-purpose government pursuant to s. 189.0652 and the 90 Department of Economic Opportunity that the special district has 91 failed to comply with the law. Upon receipt of notification, the 92 department shall proceed pursuant to s. 189.062 or s. 189.067. 93 If the special district remains in noncompliance after the 94 process set forth in s. 189.0652, or if a public hearing is not 95 held, the Legislative Auditing Committee may request the 96 department to proceed pursuant to s. 189.067(3). 97 3. Any manner other than a special act or local ordinance, 98 notify the Department of Economic Opportunity that the special 99 district has failed to comply with the law. Upon receipt of 100 notification, the department shall proceed pursuant to s. 101 189.062 or s. 189.067(3). 102 (c) In the case of a charter school or charter technical 103 career center, notify the appropriate sponsoring entity, which 104 may terminate the charter pursuant to ss. 1002.33 and 1002.34. 105 Section 2. Paragraphs (d) through (j) of subsection (7) of 106 section 11.45, Florida Statutes, are redesignated as paragraphs 107 (e) through (k), respectively, and a new paragraph (d) is added 108 to that subsection, to read: 109 11.45 Definitions; duties; authorities; reports; rules.— 110 (7) AUDITOR GENERAL REPORTING REQUIREMENTS.— 111 (d) During the Auditor General’s review of audit reports, 112 the Auditor General shall contact each local government, as 113 defined in s. 218.805(2), that is not in compliance with part 114 VIII of chapter 218 and request evidence of corrective action. 115 The local government shall provide the Auditor General with 116 evidence of the initiation of corrective action within 45 days 117 after the date it is requested by the Auditor General and 118 evidence of completion of corrective action within 180 days 119 after the date it is requested by the Auditor General. If the 120 local government fails to comply with the Auditor General’s 121 request or is unable to take corrective action within the 122 required timeframe, the Auditor General shall notify the 123 Legislative Auditing Committee. 124 Section 3. Subsection (5) of section 125.045, Florida 125 Statutes, is amended to read: 126 125.045 County economic development powers.— 127 (5)(a) By January 15 of each yearBy January 15, 2011, and128annually thereafter, each county shall report to the Office of 129 Economic and Demographic Researchtheeconomic development 130 incentives in excess of $25,000 given to each businessany131businessduring the county’s previous fiscal year. The Office of 132 Economic and Demographic Research shall compile the information 133 from the counties into a report and provide the report to the 134 President of the Senate, the Speaker of the House of 135 Representatives, and the Department of Economic Opportunity. 136 Each county must identify whether the economic development 137 incentives were provided directly by the county or by another 138 entity on behalf of the county, as well as the source of local 139 dollars and any state or federal dollars obligated for the 140 incentive. Economic development incentives are classified as 141 followsinclude: 142 1. Class I:DirectFinancial incentivesof monetary143assistanceprovided to an individualabusinessfrom the county144or through an organization authorized by the county. Such 145 incentives include:, but are not limited to, grants, loans,146equity investments, loan insurance and guarantees, and training147subsidies.148 a. Grants. 149 b. Tax-based credits, refunds, or exemptions. 150 c. Fee-based credits, refunds, or exemptions. 151 d. Loans, loan insurance, or loan guarantees. 152 e. Below-market rate leases or deeds for real property. 153 f. Job training or recruitment. 154 g. Subsidized or discounted government services. 155 h. Infrastructure improvements. 156 2. Class II: General assistance, services, and support 157 provided collectively to businesses with a common interest or 158 purpose. Such incentives include: 159 a. Technical assistance and training. 160 b. Business incubators and accelerators. 161 c. Infrastructure improvementsIndirect incentives in the162form of grants and loans provided to businesses and community163organizations that provide support to businesses or promote164business investment or development. 165 3. Class III: Business recruitment, retention, or expansion 166 efforts provided to benefit an individual business or class of 167 businesses. Such incentives include: 168 a. Marketing and market research. 169 b. Trade missions and trade shows. 170 c. Site selection. 171 d. Targeted assistance with the permitting and licensing 172 process. 173 e. Business plan or project developmentFee-based or tax174based incentives, including, but not limited to, credits,175refunds, exemptions, and property tax abatement or assessment176reductions. 1774.Below-market rate leases or deeds for real property.178 (b) A county shall report its economic development 179 incentives in the format specified by the Office of Economic and 180 Demographic Research. 181 (c) The Office of Economic and Demographic Research shall 182 compile the economic development incentives provided by each 183 county in a manner that shows the total of each class of 184 economic development incentives provided by each county and all 185 counties. To the extent possible, the office shall compare the 186 results of the economic development incentives provided by all 187 counties to the results of state incentives provided within 188 similar classes. 189 Section 4. Paragraph (e) of subsection (8) of section 190 166.021, Florida Statutes, is amended to read: 191 166.021 Powers.— 192 (8) 193 (e)1. By January 15 of each yearBy January 15, 2011, and194annually thereafter, each municipality having annual revenues or 195 expenditures greater than $250,000 shall report to the Office of 196 Economic and Demographic Researchtheeconomic development 197 incentives in excess of $25,000 given to each businessany198businessduring the municipality’s previous fiscal year. The 199 Office of Economic and Demographic Research shall compile the 200 information from the municipalities into a report and provide 201 the report to the President of the Senate, the Speaker of the 202 House of Representatives, and the Department of Economic 203 Opportunity. Each municipality must identify whether the 204 economic development incentives were provided directly by the 205 municipality or by another entity on behalf of the municipality, 206 as well as the source of local dollars and any state or federal 207 dollars obligated for the incentive. Economic development 208 incentives are classified as followsinclude: 209 a. Class I:DirectFinancial incentivesof monetary210assistanceprovided to an individualabusinessfrom the211municipality or through an organization authorized by the212municipality. Such incentives include:, but are not limited to,213grants, loans, equity investments, loan insurance and214guarantees, and training subsidies.215 (I) Grants. 216 (II) Tax-based credits, refunds, or exemptions. 217 (III) Fee-based credits, refunds, or exemptions. 218 (IV) Loans, loan insurance, or loan guarantees. 219 (V) Below-market rate leases or deeds for real property. 220 (VI) Job training or recruitment. 221 (VII) Subsidized or discounted government services. 222 (VIII) Infrastructure improvements. 223 b. Class II: General assistance, services, and support 224 provided collectively to businesses with a common interest or 225 purpose. Such incentives include: 226 (I) Technical assistance and training. 227 (II) Business incubators and accelerators. 228 (III) Infrastructure improvementsIndirect incentives in229the form of grants and loans provided to businesses and230community organizations that provide support to businesses or231promote business investment or development. 232 c. Class III: Business recruitment, retention, or expansion 233 efforts provided to benefit an individual business or class of 234 businesses. Such incentives include: 235 (I) Marketing and market research. 236 (II) Trade missions and trade shows. 237 (III) Site selection. 238 (IV) Targeted assistance with the permitting and licensing 239 process. 240 (V) Business plan or project developmentFee-based or tax241based incentives, including, but not limited to, credits,242refunds, exemptions, and property tax abatement or assessment243reductions. 244d.Below-market rate leases or deeds for real property.245 2. A municipality shall report its economic development 246 incentives in the format specified by the Office of Economic and 247 Demographic Research. 248 3. The Office of Economic and Demographic Research shall 249 compile the economic development incentives provided by each 250 municipality in a manner that shows the total of each class of 251 economic development incentives provided by each municipality 252 and all municipalities. To the extent possible, the office shall 253 compare the results of the economic development incentives 254 provided by all municipalities to the results of state 255 incentives provided in similar classes. 256 Section 5. Section 218.80, Florida Statutes, is transferred 257 and renumbered as section 218.795, Florida Statutes. 258 Section 6. Part VIII of chapter 218, Florida Statutes, 259 consisting of sections 218.801, 218.803, 218.805, 218.81, 260 218.82, 218.83, 218.84, 218.88, and 218.89, is created to read: 261 PART VIII 262 LOCAL GOVERNMENT FISCAL TRANSPARENCY ACT 263 218.801 Short title.—This part may be cited as the “Local 264 Government Fiscal Transparency Act.” 265 218.803 Purpose.—The purpose of this part is to promote the 266 fiscal transparency of local governments when using public funds 267 by requiring additional public noticing of proposed local 268 government actions that increase taxes, enact new taxes, extend 269 expiring taxes, or issue tax-supported debt and requiring voting 270 records of local governing bodies related to such actions to be 271 easily and readily accessible by the public. 272 218.805 Definitions.—As used in this part, the term: 273 (1) “Debt” means bonds, loans, promissory notes, lease 274 purchase agreements, certificates of participation, installment 275 sales, leases, or any other financing mechanisms or financial 276 arrangements, regardless of whether they are debt for legal 277 purposes or for financing or refinancing the acquisition, 278 construction, improvement, or purchase of capital outlay 279 projects. 280 (2) “Local government” means any county, municipality, 281 school district, special district dependent upon a county or 282 municipality, municipal service taxing unit, or independent 283 special district, but does not include special dependent or 284 independent districts established to provide hospital services, 285 provided such special districts do not levy, assess, or collect 286 ad valorem taxes. 287 (3) “Tax increase” means: 288 (a) For ad valorem taxes, any increase in a local 289 government’s millage rate above the rolled-back rate as 290 described in s. 200.065(1). 291 (b) For all other taxes, an increase in the tax rate, the 292 enactment of a new tax, or an extension of a tax. 293 (4) “Tax-supported debt” means debt with a duration of more 294 than 5 years secured in whole or in part by state or local tax 295 levies, regardless of whether such security is direct or 296 indirect or explicit or implicit, and includes debt for which 297 annual appropriations pledged for payment are from government 298 fund types receiving tax revenues or shared revenues from state 299 tax sources. The term does not include debt secured solely by 300 revenues generated by the project that is financed with the 301 debt. 302 218.81 Voting record access.— 303 (1) Each local government shall post on its website, in a 304 manner that is easily accessible to the public, a history of the 305 voting record of each action taken by the local governing board 306 that addressed a tax increase or new tax-supported debt 307 issuance, except debt that was refinanced or refunded and that 308 did not extend the term or increase the outstanding principal 309 amount of the original debt, as follows: 310 (a) By October 1, 2020, the voting record history from the 311 preceding year. 312 (b) By October 1, 2021, the voting record history from the 313 preceding 2 years. 314 (c) By October 1, 2022, the voting record history from the 315 preceding 3 years. 316 (d) By October 1, 2023, and each October 1 thereafter, the 317 voting record history from the preceding 4 years. 318 (2) The website must provide links to allow users to 319 navigate to related websites if supporting details or 320 documentation are available, and the websites and the 321 information on those websites must comply with the Americans 322 with Disabilities Act. 323 (3) In each public notice of a tax increase or the issuance 324 of new tax-supported debt, each local government shall include 325 with the public notice the website address at which the voting 326 records can be accessed. 327 218.82 Property tax information and history.— 328 (1) Each county property appraiser, as defined in s. 329 192.001, shall maintain a website that includes, in a manner 330 easily accessible to the public, links that provide access to: 331 (a) The notice of proposed property taxes and non-ad 332 valorem assessments required under s. 200.069 for each parcel of 333 property in the county. 334 (b) A history of the millage rate and the amount of tax 335 levied by each taxing authority on each parcel in the county as 336 follows: 337 1. By October 1, 2020, the history from the preceding 2 338 years. 339 2. By October 1, 2021, the history from the preceding 3 340 years. 341 3. By October 1, 2022, and each October 1 thereafter, the 342 history from the preceding 4 years. 343 344 This subsection does not apply to information that is otherwise 345 exempt from public disclosure. 346 (2) Each local government shall post on its website, in a 347 manner that is easily accessible to the public, links that 348 provide access to a history of each of its millage rates and the 349 total annual amount of revenue generated by each of these 350 levies, as follows: 351 (a) By October 1, 2020, the history from the preceding 2 352 years. 353 (b) By October 1, 2021, the history from the preceding 3 354 years. 355 (c) By October 1, 2022, and each October 1 thereafter, the 356 history from the preceding 4 years. 357 218.83 Expanded public noticing of tax increases and 358 issuance of new tax-supported debt.— 359 (1) For purposes of this section, the term “tax increase” 360 does not include an ad valorem tax increase and the term “tax 361 supported debt” does not include debt approved by referendum and 362 secured by ad valorem taxes. 363 (2) A local government that intends to vote on a proposed 364 tax increase or the issuance of new tax-supported debt shall 365 advertise a public hearing to solicit public input concerning 366 the proposed tax increase or the issuance of new tax-supported 367 debt. This public hearing must occur at least 14 days before the 368 scheduled date of the local governing board meeting to take a 369 final vote on the proposed tax increase or the issuance of new 370 tax-supported debt. Any hearing required under this subsection 371 shall be held after 5 p.m. if scheduled on a day other than 372 Saturday. A hearing may not be held on a Sunday. The general 373 public must be allowed to speak and to ask questions relevant to 374 the proposed tax increase or the issuance of new tax-supported 375 debt. The local government shall provide public notice as 376 provided in subsection (4). 377 (3)(a) If, following the public hearing, the local 378 government intends to proceed with a vote to approve a tax 379 increase or the issuance of tax-supported debt, the local 380 government shall provide public notice in the manner set forth 381 in subsection (4) at least 10 days before the scheduled public 382 meeting date. 383 (b) For a proposed tax increase, the notice shall also 384 include, at a minimum: 385 1. A statement prominently posted that the local government 386 intends to vote on a proposed tax, tax extension, or tax 387 increase. 388 2. The time and place of the public meeting. 389 3. The amount of the tax increase, including both the rate 390 and the total amount of annual revenue expected to be generated 391 and the expected annual revenue expressed as a percentage of the 392 government’s general fund revenue. 393 4. A detailed explanation of the intended uses of the levy. 394 5. A statement indicating whether the local government 395 expects to use the proceeds to secure debt. 396 (c) For new tax-supported debt issuance, the notice shall 397 also include, at a minimum: 398 1. A statement prominently posted that the local government 399 intends to vote on a proposed new issuance of tax-supported 400 debt. 401 2. The time and place of the public meeting. 402 3. A truth-in-bonding statement in substantially the 403 following form: 404 “The ...(insert local government name)... is proposing to 405 issue $...(insert principal)... of debt or obligation for the 406 purpose of ...(insert purpose).... This debt or obligation is 407 expected to be repaid over a period of ...(insert term of 408 issue)... years. At a forecasted interest rate of ...(insert 409 rate of interest)..., total interest paid over the life of the 410 debt or obligation will be $...(insert sum of interest 411 payments).... The source of repayment or security for this 412 proposal is the ...(insert the local government name)... 413 existing ...(insert fund).... Authorizing this debt or 414 obligation will result in $...(insert the annual amount)... of 415 ...(insert local government name)... ...(insert fund)... moneys 416 not being available to finance the other services of the 417 ...(insert local government name)... each year for ...(insert 418 the length of the debt or obligation)....” 419 4. A description of the debt affordability ratios 420 calculated pursuant to s. 218.84 in substantially the following 421 form: 422 “The following ratios measure the affordability of 423 outstanding and proposed new long-term, tax-supported debt 424 issued by...(insert local government name).... The ratios show 425 debt service as a percentage of the revenues available to 426 support the debt, including the new debt being proposed 427 ...(insert 5-year history and 2-year projection of debt 428 affordability ratio)....” 429 (4) The notice provided by a local government announcing a 430 public hearing to take public input as provided in subsection 431 (2) or the public meeting to take a final vote as provided in 432 subsection (3) must meet the following requirements: 433 (a) The local government must advertise notice in a 434 newspaper of general circulation in the county or counties in 435 which the local government exists. A local government may 436 advertise in a geographically limited insert of a newspaper of 437 general circulation if the region encompassed by the insert 438 contains the jurisdictional boundaries of the local government. 439 The newspaper must be of general interest to readership in the 440 community and not one of limited subject matter pursuant to 441 chapter 50. The notice: 442 1. Must be at least one-quarter page in size in a newspaper 443 of standard size or one-half page in size in a newspaper of 444 tabloid size and the headline of the notice must be in at least 445 18-point font. 446 2. May not be placed in that portion of the newspaper in 447 which legal notices and classified advertisements appear. 448 3. Must appear in a newspaper that is published at least 5 449 days a week unless the only newspaper in the county is published 450 fewer than 5 days a week. If the notice appears in a 451 geographically limited insert of a newspaper of general 452 circulation, the insert must be one that is published at least 453 twice a week throughout the local government’s jurisdiction. 454 455 In lieu of publishing the notice, the local government may mail 456 a copy of the notice to each elector residing within the 457 jurisdiction of the local government. 458 (b) The local government must post on its website in a 459 manner that is easily accessible to the public the information 460 required under subsections (2) and (3), as applicable. 461 (5) This section does not apply to the refinancing or 462 refunding of debt that does not extend the term or increase the 463 outstanding principal amount of the original debt. 464 218.84 Local government debt fiscal responsibility.— 465 (1) It is the public policy of this state to encourage 466 local governments to exercise prudence in authorizing and 467 issuing debt. Before a local government authorizes debt, it must 468 consider its ability to meet its total debt service obligations 469 in light of other demands on the local government’s fiscal 470 resources. Each local government shall perform a debt 471 affordability analysis as set forth in subsection (2), and the 472 governing board shall consider the analysis before approving the 473 issuance of new tax-supported debt. 474 (2) The debt affordability analysis shall, at a minimum, 475 consist of the calculation of the local government’s actual debt 476 affordability ratio for the 5 fiscal years before the year the 477 debt is expected to be issued and a projection of the ratio for 478 at least the first 2 fiscal years in which the debt is expected 479 to be issued. The analysis shall include a comparison of the 480 debt affordability ratio with and without the new debt issuance. 481 (3) The debt affordability ratio for a given fiscal year 482 shall be a ratio: 483 (a) The numerator of which is the total annual debt service 484 for outstanding tax-supported debt of the local government. 485 (b) The denominator of which is the total annual revenues 486 available to pay debt service on outstanding tax-supported debt 487 of the local government. 488 218.88 Audits.—Audits of financial statements of local 489 governments that are performed by a certified public accountant 490 pursuant to s. 218.39 and submitted to the Auditor General must 491 be accompanied by an affidavit executed by the chair of the 492 governing board of the local government, as a separate document, 493 stating that the local government has complied with this part 494 and must be filed with the Auditor General or, if the local 495 government has not complied with this part, the affidavit shall 496 include a description of the noncompliance and corrective action 497 taken by the local government to correct the noncompliance and 498 to prevent such noncompliance in the future. 499 218.89 Local government websites.—If a local government is 500 required under this part to post information on its website but 501 does not operate an official website, the local government must 502 provide the county or counties in which the local government is 503 located the information required to be posted, and each such 504 county shall post the required information on its website. 505 Section 7. Paragraph (a) of subsection (2) of section 506 215.97, Florida Statutes, is amended to read: 507 215.97 Florida Single Audit Act.— 508 (2) As used in this section, the term: 509 (a) “Audit threshold” means the threshold amount used to 510 determine when a state single audit or project-specific audit of 511 a nonstate entity shall be conducted in accordance with this 512 section. Each nonstate entity that expends a total amount of 513 state financial assistance equal to or in excess of $750,000 in 514 any fiscal year of such nonstate entity shall be required to 515 have a state single audit or a project-specific audit for such 516 fiscal year in accordance with the requirements of this section. 517 After consulting with the Executive Office of the Governor, the 518 Department of Financial Services, and all state awarding 519 agencies, the Auditor General shall periodically review the 520 threshold amount for requiring audits under this section and may 521 recommend any appropriate statutory change to revise the 522 threshold amount in the annual report submitted to the 523 Legislature pursuant to s. 11.45(7)(i)s. 11.45(7)(h). 524 Section 8. Paragraph (e) of subsection (1) of section 525 218.32, Florida Statutes, is amended to read: 526 218.32 Annual financial reports; local governmental 527 entities.— 528 (1) 529 (e) Each local governmental entity that is not required to 530 provide for an audit under s. 218.39 must submit the annual 531 financial report to the department no later than 9 months after 532 the end of the fiscal year. The department shall consult with 533 the Auditor General in the development of the format of annual 534 financial reports submitted pursuant to this paragraph. The 535 format must include balance sheet information used by the 536 Auditor General pursuant to s. 11.45(7)(g)s. 11.45(7)(f). The 537 department must forward the financial information contained 538 within the annual financial reports to the Auditor General in 539 electronic form. This paragraph does not apply to housing 540 authorities created under chapter 421. 541 Section 9. The Legislature finds that this act fulfills an 542 important state interest. 543 Section 10. This act shall take effect July 1, 2020.