Bill Text: FL H0495 | 2011 | Regular Session | Introduced

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Bill Title: Emergency Fire Rescue Services & Facilities Surtax

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2011-01-27 - Withdrawn prior to introduction -HJ 47 [H0495 Detail]

Download: Florida-2011-H0495-Introduced.html

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HB 495

1	A bill to be entitled
2	An act relating to the emergency fire rescue services and
3	facilities surtax; amending s. 212.055, F.S.; revising and
4	limiting the authorized uses for which the proceeds from
5	the surtax may be expended; requiring that any review
6	required by ordinance or local agreement to determine the
7	need for continuing the surtax begin within a certain time
8	after imposition of the surtax or completion of a prior
9	review; providing an effective date.
10
11	Be It Enacted by the Legislature of the State of Florida:
12
13	Section 1.  Paragraph (a) of subsection (8) of section
14	212.055, Florida Statutes, is amended, and paragraph (k) is
15	added to that subsection, to read:
16	212.055  Discretionary sales surtaxes; legislative intent;
17	authorization and use of proceeds.-It is the legislative intent
18	that any authorization for imposition of a discretionary sales
19	surtax shall be published in the Florida Statutes as a
20	subsection of this section, irrespective of the duration of the
21	levy. Each enactment shall specify the types of counties
22	authorized to levy; the rate or rates which may be imposed; the
23	maximum length of time the surtax may be imposed, if any; the
24	procedure which must be followed to secure voter approval, if
25	required; the purpose for which the proceeds may be expended;
26	and such other requirements as the Legislature may provide.
27	Taxable transactions and administrative procedures shall be as
28	provided in s. 212.054.
29	(8)  EMERGENCY FIRE RESCUE SERVICES AND FACILITIES SURTAX.-
30	(a)  The governing authority of a county, other than a
31	county that has imposed two separate discretionary surtaxes
32	without expiration, may, by ordinance, levy a discretionary
33	sales surtax of up to 1 percent for emergency fire rescue
34	services and facilities as provided in this subsection. As used
35	in this subsection, the term "emergency fire rescue services" is
36	limited to maintaining firefighting equipment, conducting fire
37	safety classes, and establishing or undertaking fire prevention
38	measures only during the times when a jurisdiction is
39	susceptible to fires; includes, but is not limited to,
40	preventing and extinguishing fires; protecting and saving life
41	and property from fires or natural or intentional acts or
42	disasters; enforcing municipal, county, or state fire prevention
43	codes and laws pertaining to the prevention and control of
44	fires; and providing prehospital emergency medical treatment.
45	(k)  If any ordinance or interlocal agreement required
46	under this subsection includes a provision requiring a review or
47	periodic reviews to determine whether imposition of the
48	discretionary sales surtax continues to remain necessary, the
49	first review must begin within 4 years after imposition of the
50	discretionary sales surtax and any later review must begin
51	within 4 years after completion of any prior review.
52	Section 2.  This act shall take effect July 1, 2011.

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