Bill Text: FL S0336 | 2019 | Regular Session | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Local Tax Referenda
Spectrum: Slight Partisan Bill (? 2-1)
Status: (Introduced - Dead) 2019-05-02 - Laid on Table, companion bill(s) passed, see CS/CS/HB 5 (Ch. 2019-64) [S0336 Detail]
Download: Florida-2019-S0336-Introduced.html
Bill Title: Local Tax Referenda
Spectrum: Slight Partisan Bill (? 2-1)
Status: (Introduced - Dead) 2019-05-02 - Laid on Table, companion bill(s) passed, see CS/CS/HB 5 (Ch. 2019-64) [S0336 Detail]
Download: Florida-2019-S0336-Introduced.html
Florida Senate - 2019 SB 336 By Senator Brandes 24-00390-19 2019336__ 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, present 12 subsection (10) of that section is redesignated as subsection 13 (11), and a new subsection (10) is added to that section, to 14 read: 15 212.055 Discretionary sales surtaxes; legislative intent; 16 authorization and use of proceeds.—It is the legislative intent 17 that any authorization for imposition of a discretionary sales 18 surtax shall be published in the Florida Statutes as a 19 subsection of this section, irrespective of the duration of the 20 levy. Each enactment shall specify the types of counties 21 authorized to levy; the rate or rates which may be imposed; the 22 maximum length of time the surtax may be imposed, if any; the 23 procedure which must be followed to secure voter approval, if 24 required; the purpose for which the proceeds may be expended; 25 and such other requirements as the Legislature may provide. 26 Taxable transactions and administrative procedures shall be as 27 provided in s. 212.054. 28 (1) CHARTER COUNTY AND REGIONAL TRANSPORTATION SYSTEM 29 SURTAX.— 30 (c) The proposal to adopt a discretionary sales surtax as 31 provided in this subsection and to create a trust fund within 32 the county accounts shall be placed on the ballot in accordance 33 with law and must be approved in a referendum held at a general 34 election as set forth in subsection (10)at a time to be set at35the discretion of the governing body. 36 (5) COUNTY PUBLIC HOSPITAL SURTAX.—Any county as defined in 37 s. 125.011(1) may levy the surtax authorized in this subsection 38 pursuant to an ordinance either approved by extraordinary vote 39 of the county commission or conditioned to take effect only upon 40 approval by a majority vote of the electors of the county voting 41 in a referendum. In a county as defined in s. 125.011(1), for 42 the purposes of this subsection, “county public general 43 hospital” means a general hospital as defined in s. 395.002 44 which is owned, operated, maintained, or governed by the county 45 or its agency, authority, or public health trust. 46 (b) If the ordinance is conditioned on a referendum, the 47 proposal to adopt the county public hospital surtax shall be 48 placed on the ballot in accordance with subsection (10)law at a49time to be set at the discretion of the governing body. The 50 referendum question on the ballot shall include a brief general 51 description of the health care services to be funded by the 52 surtax. 53 (8) EMERGENCY FIRE RESCUE SERVICES AND FACILITIES SURTAX.— 54 (b) Upon the adoption of the ordinance, the levy of the 55 surtax must be placed on the ballot by the governing authority 56 of the county enacting the ordinance. The ordinance will take 57 effect if approved by a majority of the electors of the county 58 voting in a referendum held for such purpose. The referendum 59 shall be placed on the ballot of a generalregularly scheduled60 election. The ballot for the referendum must conform to the 61 requirements of s. 101.161. 62 (10) DATES FOR REFERENDA.—A referendum to adopt or amend a 63 local government discretionary sales surtax under this section 64 must be held at a general election as defined in s. 97.021. 65 Section 2. This act shall take effect upon becoming a law.