| 1 | A bill to be entitled |
| 2 | An act relating to community development districts; |
| 3 | creating s. 212.0315, F.S.; authorizing certain community |
| 4 | development districts to levy a tax on certain |
| 5 | transactions; requiring approval by the district board of |
| 6 | supervisors and district landowners; providing a procedure |
| 7 | to enact the tax; providing for an effective date of the |
| 8 | tax; providing for expiration of the tax under certain |
| 9 | circumstances; providing definitions; specifying uses of |
| 10 | tax proceeds; requiring prior approval by the district |
| 11 | board for expenditures of tax proceeds; specifying tax |
| 12 | charging and collection requirements; providing for |
| 13 | exempting certain transactions; requiring local |
| 14 | administration of the tax; requiring adoption of a |
| 15 | resolution; specifying requirements for local |
| 16 | administration; specifying that the tax constitutes a lien |
| 17 | for certain purposes; providing an effective date. |
| 18 |
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| 19 | Be It Enacted by the Legislature of the State of Florida: |
| 20 |
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| 21 | Section 1. Section 212.0315, Florida Statutes, is created |
| 22 | to read: |
| 23 | 212.0315 Optional community development district tax on |
| 24 | rental or license fee for use of real property.- |
| 25 | (1) A district may levy a tax of up to 1 percent on all |
| 26 | transactions occurring in the district that are subject to the |
| 27 | state tax imposed under s. 212.031 if the conditions in |
| 28 | subsection (2) are met. The tax, if levied, shall be computed as |
| 29 | the applicable rate times the amount of taxable transactions. |
| 30 | The amount of any such levy is not subject to taxation under s. |
| 31 | 212.031. |
| 32 | (2)(a) The tax must first be approved by at least four |
| 33 | members of the five-member elected board of supervisors of the |
| 34 | district. |
| 35 | (b) The tax must then be approved by a vote of at least |
| 36 | two-thirds of the landowners within the district, cast at a |
| 37 | special meeting called solely for the purpose of considering the |
| 38 | levying of the tax authorized by this section. |
| 39 | 1. The special meeting shall be noticed in the same manner |
| 40 | as is provided for in s. 190.006(2)(a) for the initial election |
| 41 | of supervisors. |
| 42 | 2. Landowners may cast their vote either in person or by |
| 43 | proxy in writing. Votes cast by proxy must comply with the |
| 44 | requirements for proxy votes set forth in s. 190.006(2)(b). |
| 45 | 3. Each landowner shall have one vote without regard to |
| 46 | the number of acres owned. |
| 47 | (c) The district board shall notify the department within |
| 48 | 10 days after approval under this subsection to levy a tax. |
| 49 | (3) A tax authorized under this section may take effect on |
| 50 | the first day of any month, but may not take effect until at |
| 51 | least 60 days after approval to levy the tax is obtained |
| 52 | pursuant to subsection (2). |
| 53 | (4) If, pursuant to s. 190.006(3)(a)2.d., the district |
| 54 | board determines that the district has qualified electors, the |
| 55 | district's authority to levy a tax under this section shall |
| 56 | expire. The district board shall notify the department within 10 |
| 57 | days after such a determination is made. |
| 58 | (5) As used in this section, the terms: |
| 59 | (a) "District" means a community development district |
| 60 | established pursuant to s. 190.004 that has no qualified |
| 61 | electors. |
| 62 | (b) "Landowner" and "qualified elector" have the same |
| 63 | meanings as provided in s. 190.003. |
| 64 | (6) The proceeds of the tax provided for in this section |
| 65 | shall only be used to: |
| 66 | (a) Promote and support commercial activity within the |
| 67 | district. |
| 68 | (b) Promote and support those festivals, special events, |
| 69 | and other activities within the district that enhance commercial |
| 70 | activity. |
| 71 | (c) Provide public services as deemed necessary by the |
| 72 | district's board to support commercial activities, including |
| 73 | additional public services as deemed necessary by the district's |
| 74 | board to support festivals, special events, and other activities |
| 75 | that enhance commercial activity within the district. As used in |
| 76 | this paragraph, the term "public services" includes, but is not |
| 77 | limited to, law enforcement, fire protection, emergency |
| 78 | services, and sanitation services, and are limited to the |
| 79 | services authorized by chapter 190. |
| 80 | (7) All expenditures of the proceeds of the tax provided |
| 81 | for in this section must first be approved by the district board |
| 82 | of supervisors. |
| 83 | (8) The tax authorized under this section shall be charged |
| 84 | by the person receiving the consideration for the lease, |
| 85 | license, or rental and shall be collected from the lessee, |
| 86 | licensee, or tenant at the time of payment of the consideration |
| 87 | for such lease, license, or rental. |
| 88 | (9) All transactions that are exempt from the state sales |
| 89 | tax imposed under s. 212.031 are exempt from the tax authorized |
| 90 | by this section. |
| 91 | (10)(a) Any district levying a tax authorized by this |
| 92 | section shall locally administer the tax. To the extent such |
| 93 | provisions are not manifestly incompatible with the provisions |
| 94 | of this section, the same powers, duties, limitations, and |
| 95 | privileges imposed by this chapter and chapter 213 apply to the |
| 96 | assessment, payment, collection, and administration of the tax |
| 97 | imposed by this section. |
| 98 | (b) Upon approval of a tax pursuant to subsection (2) and |
| 99 | before such tax may become effective, the district board shall |
| 100 | adopt a resolution that includes provision for, but need not be |
| 101 | limited to: |
| 102 | 1. The initial collection rate and the first day of |
| 103 | imposition of the tax. |
| 104 | 2. Designation of the district official to whom the tax |
| 105 | shall be remitted and that official's powers and duties with |
| 106 | respect to such tax revenues. Tax revenues may be used only in |
| 107 | accordance with the provisions of this section. |
| 108 | 3. Requirements respecting the keeping of appropriate |
| 109 | books, records, and accounts by those responsible for collecting |
| 110 | and administering the tax. |
| 111 | 4. Provision for payment of a dealer's credit as required |
| 112 | under this chapter. |
| 113 | (c) A portion of the tax collected may be retained by the |
| 114 | district for costs of administration, but such portion may not |
| 115 | exceed 3 percent of collections. |
| 116 | (d) A district adopting a tax authorized under this |
| 117 | section shall assume all responsibility for administering the |
| 118 | tax imposed by this section, including, but not limited to, |
| 119 | auditing the records and accounts of dealers and assessing, |
| 120 | collecting, and enforcing payments of delinquent taxes. The |
| 121 | district shall be bound by the rules of the department. The |
| 122 | district shall be bound by the same confidentiality requirements |
| 123 | and subject to the same penalties as the department under s. |
| 124 | 213.053. The district may use any power granted in this chapter |
| 125 | to the department to determine the amount of tax, penalties, and |
| 126 | interest to be paid by each dealer and to enforce payment of |
| 127 | such tax, penalties, and interest. The district may use a |
| 128 | certified public accountant licensed in this state in the |
| 129 | administration of its statutory duties and responsibilities. |
| 130 | Such certified public accountants are bound by the same |
| 131 | confidentiality requirements and subject to the same penalties |
| 132 | as the district under s. 213.053. |
| 133 | (11) The tax imposed by this section shall constitute a |
| 134 | lien on the property of the lessee or licensee of any real |
| 135 | estate in the same manner as, and shall be collectible as are, |
| 136 | liens authorized and imposed by ss. 713.68 and 713.69. |
| 137 | Section 2. This act shall take effect July 1, 2010. |