Bill Text: FL S0594 | 2019 | Regular Session | Introduced


Bill Title: State Shared Revenues

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2019-05-03 - Died in Community Affairs [S0594 Detail]

Download: Florida-2019-S0594-Introduced.html
       Florida Senate - 2019                                     SB 594
       
       
        
       By Senator Hutson
       
       
       
       
       
       7-00568A-19                                            2019594__
    1                        A bill to be entitled                      
    2         An act relating to state shared revenues; creating s.
    3         16.63, F.S.; requiring the Attorney General, at the
    4         request of one or more members of the Legislature, to
    5         investigate whether a certain official action of the
    6         governing body of a county or municipality violated
    7         state law or the State Constitution; requiring the
    8         Attorney General to report his or her findings and
    9         conclusions to the Governor, the Legislature, and the
   10         Secretary of State; providing requirements if no
   11         violation is found; requiring the Attorney General to
   12         initiate a civil action for specified relief in the
   13         appropriate circuit court against the county or
   14         municipality if it finds a violation occurred or is
   15         likely to have occurred; requiring, if the circuit
   16         court issues an order finding a violation, the
   17         governing body of the subject county or municipality
   18         timely remedy the violation as provided in the order;
   19         authorizing the county or municipality to seek
   20         judicial review and a stay of the order; requiring the
   21         Attorney General to petition for, and the circuit
   22         court to issue, an order directing the Department of
   23         Revenue to withhold the share of revenues apportioned
   24         to the county or municipality under the Revenue
   25         Sharing Act of 1972 and from local government half
   26         cent sales tax proceeds if the county or municipality
   27         fails to timely comply with the order; providing an
   28         exception; authorizing the county or municipality to
   29         petition the court for an order to restore amounts
   30         withheld under certain circumstances; amending s.
   31         218.23, F.S.; specifying requirements for the
   32         department in redistributing Revenue Sharing Act of
   33         1972 moneys withheld from a county or municipality;
   34         amending s. 218.26, F.S.; conforming provisions to
   35         changes made by the act; amending s. 218.63, F.S.;
   36         specifying requirements for the department in
   37         redistributing local government half-cent sales tax
   38         moneys withheld from a county or municipality;
   39         providing an effective date.
   40          
   41  Be It Enacted by the Legislature of the State of Florida:
   42  
   43         Section 1. Section 16.63, Florida Statutes, is created to
   44  read:
   45         16.63 Investigation of certain county or municipality
   46  official actions for state law or State Constitution violations;
   47  process; withholding of certain shared revenues.—
   48         (1) At the request of one or more members of the
   49  Legislature, the Attorney General shall investigate any
   50  ordinance, regulation, order, or other official action adopted
   51  or taken by the governing body of a county or municipality which
   52  impacts commerce and which the member or members allege violates
   53  state law or the State Constitution.
   54         (2) Within 30 days after receipt of the request, the
   55  Attorney General shall make a written report of findings and
   56  conclusions from the investigation and provide a copy of the
   57  report to the Governor, the President of the Senate, the Speaker
   58  of the House of Representatives, the member or members
   59  requesting the investigation, and the Secretary of State. If the
   60  Attorney General finds that the official action of the county or
   61  municipality did not violate state law or the State
   62  Constitution, he or she must close the investigation and may not
   63  take further action.
   64         (3) If the Attorney General finds that a violation under
   65  this section occurred or likely occurred, he or she must
   66  initiate a civil action for declaratory or injunctive relief in
   67  the circuit court in the circuit in which the county or
   68  municipality is located.
   69         (4) If the circuit court issues an order finding that a
   70  violation of this section occurred, the governing body of the
   71  subject county or municipality must remedy the violation within
   72  30 days as directed by the order. The county or municipality may
   73  seek judicial review and a stay of the order in the district
   74  court of appeal having jurisdiction over the circuit court.
   75         (5)(a) If the governing body fails to timely remedy the
   76  violation as directed by the order or timely appeal the order,
   77  the Attorney General shall petition for, and the circuit court
   78  shall issue, an order directing the Department of Revenue to
   79  withhold the share of revenues apportioned to the county or
   80  municipality under parts II and VI of chapter 218. However, if
   81  the governing body certifies to the circuit court that any
   82  amount withheld is necessary to make any required deposits or
   83  payments for debt service on bonds or other long-term
   84  obligations of the county or municipality which were issued or
   85  incurred before the violation was committed, the order must
   86  exempt such amount from the withholding.
   87         (b) Upon receiving an order issued under paragraph (a) to
   88  withhold a share of revenues apportioned to a county or
   89  municipality, the Department of Revenue shall withhold and
   90  redistribute state shared revenues as provided in ss. 218.23(5)
   91  and 218.63(4).
   92         (c) After complying with the order to remedy the violation,
   93  the governing body of the county or municipality may petition
   94  the circuit court for an order to restore the amounts withheld
   95  from the county or municipality.
   96         Section 2. Section 218.23, Florida Statutes, is amended to
   97  read:
   98         218.23 Revenue sharing with units of local government;
   99  withholding.—
  100         (1) To be eligible to participate in revenue sharing beyond
  101  the minimum entitlement in any fiscal year, a unit of local
  102  government is required to have:
  103         (a) Reported its finances for its most recently completed
  104  fiscal year to the Department of Financial Services, pursuant to
  105  s. 218.32.
  106         (b) Made provisions for annual postaudits of its financial
  107  accounts in accordance with provisions of law.
  108         (c) Levied, as shown on its most recent financial report
  109  pursuant to s. 218.32, ad valorem taxes, exclusive of taxes
  110  levied for debt service or other special millages authorized by
  111  the voters, to produce the revenue equivalent to a millage rate
  112  of 3 mills on the dollar based on the 1973 taxable values as
  113  certified by the property appraiser pursuant to s. 193.122(2)
  114  or, in order to produce revenue equivalent to that which would
  115  otherwise be produced by such 3-mill ad valorem tax, to have
  116  received a remittance from the county pursuant to s.
  117  125.01(6)(a), collected an occupational license tax or a utility
  118  tax, levied an ad valorem tax, or received revenue from any
  119  combination of these four sources. If a new municipality is
  120  incorporated, the provisions of this paragraph shall apply to
  121  the taxable values for the year of incorporation as certified by
  122  the property appraiser. This paragraph requires only a minimum
  123  amount of revenue to be raised from the ad valorem tax, the
  124  occupational license tax, and the utility tax. It does not
  125  require a minimum millage rate.
  126         (d) Certified that persons in its employ as law enforcement
  127  officers, as defined in s. 943.10(1), meet the qualifications
  128  for employment as established by the Criminal Justice Standards
  129  and Training Commission; that its salary structure and salary
  130  plans meet the provisions of chapter 943; and that no law
  131  enforcement officer is compensated for his or her services at an
  132  annual salary rate of less than $6,000. However, the department
  133  may waive the minimum law enforcement officer salary requirement
  134  if a city or county certifies that it is levying ad valorem
  135  taxes at 10 mills.
  136         (e) Certified that persons in its employ as firefighters,
  137  as defined in s. 633.102, meet the qualification for employment
  138  as established by the Division of State Fire Marshal pursuant to
  139  ss. 633.408 and 633.412 and that s. 633.422 has been met.
  140         (f) Certified that each dependent special district that is
  141  budgeted separately from the general budget of the local
  142  governing authority has met the provisions for annual postaudit
  143  of its financial accounts in accordance with the provisions of
  144  law.
  145  
  146  Additionally, to receive its share of revenue sharing funds, a
  147  unit of local government shall certify to the Department of
  148  Revenue that the requirements of s. 200.065, if applicable, were
  149  met. The certification shall be made annually within 30 days
  150  after of adoption of an ordinance or resolution establishing a
  151  final property tax levy or, if no property tax is levied, not
  152  later than November 1. The portion of revenue sharing funds
  153  which, pursuant to this part, would otherwise be distributed to
  154  a unit of local government which has not certified compliance or
  155  has otherwise failed to meet the requirements of s. 200.065
  156  shall be deposited in the General Revenue Fund for the 12 months
  157  after following a determination of noncompliance by the
  158  department.
  159         (2) Any unit of local government which is consolidated as
  160  provided by s. 9, Art. VIII of the State Constitution of 1885,
  161  as preserved by s. 6(e), Art. VIII, 1968 revised constitution,
  162  shall receive an annual distribution from the Revenue Sharing
  163  Trust Fund for Counties equal to $6.24 times its population.
  164         (3) The distribution to a unit of local government under
  165  this part is determined by the following formula:
  166         (a) First, the entitlement of an eligible unit of local
  167  government shall be computed on the basis of the apportionment
  168  factor provided in s. 218.245, which shall be applied for all
  169  eligible units of local government to all receipts available for
  170  distribution in the respective revenue sharing trust fund.
  171         (b) Second, revenue shared with eligible units of local
  172  government for any fiscal year shall be adjusted so that no
  173  eligible unit of local government receives less funds than its
  174  guaranteed entitlement.
  175         (c) Third, revenues shared with counties for any fiscal
  176  year shall be adjusted so that no county receives less funds
  177  than its guaranteed entitlement plus the second guaranteed
  178  entitlement for counties.
  179         (d) Fourth, revenue shared with units of local government
  180  for any fiscal year shall be adjusted so that no unit of local
  181  government receives less funds than its minimum entitlement.
  182         (e) Fifth, after the adjustments provided in paragraphs
  183  (b), (c), and (d), and after deducting the amount committed to
  184  all the units of local government, the funds remaining in the
  185  respective trust funds shall be distributed to those eligible
  186  units of local government which qualify to receive additional
  187  moneys beyond the guaranteed entitlement, on the basis of the
  188  additional money of each qualified unit of local government in
  189  proportion to the total additional money of all qualified units
  190  of local government.
  191         (4) Notwithstanding the provisions of paragraph (1)(c), no
  192  unit of local government which was eligible to participate in
  193  revenue sharing in the 3 years before prior to initially
  194  participating in the local government half-cent sales tax shall
  195  be ineligible to participate in revenue sharing solely due to a
  196  millage or utility tax reduction afforded by the local
  197  government half-cent sales tax.
  198         (5) Notwithstanding any provision to the contrary, a unit
  199  of local government which is subject to an order withholding an
  200  entitlement to shared revenues under s. 16.63(5) is ineligible
  201  to participate in revenue sharing under this part, except as
  202  otherwise provided in s. 16.63(5)(a), until its eligibility is
  203  restored by an order issued under s. 16.63(5)(c). The department
  204  shall redistribute the moneys withheld as follows:
  205         (a) If the unit of local government is a county, by
  206  redistributing its entitlement among all other eligible counties
  207  according to the apportionment factor under s. 218.245(1).
  208         (b) If the unit of local government is a municipality, by
  209  redistributing its entitlement among all other eligible
  210  municipalities according to the apportionment factor under s.
  211  218.245(2).
  212         Section 3. Subsection (3) of section 218.26, Florida
  213  Statutes, is amended to read:
  214         218.26 Administration; distribution schedule.—
  215         (3)(a) Except as provided under s. 218.23(5), the
  216  department shall compute the apportionment factors once each
  217  fiscal year for use during the fiscal year. The computation
  218  shall be made before prior to July 25 of each fiscal year and
  219  must shall be based upon information submitted and certified to
  220  the department before prior to June 1 of each year.
  221         (b) Except in the case of error and except as provided
  222  under s. 218.23(5), the apportionment factors must shall, except
  223  in the case of error, remain in effect for the fiscal year.
  224         Section 4. Section 218.63, Florida Statutes, is amended to
  225  read:
  226         218.63 Participation requirements; withholding.—
  227         (1) Only those units of local government which meet the
  228  eligibility requirements for revenue sharing pursuant to s.
  229  218.23 shall participate in the local government half-cent sales
  230  tax. However, a municipality incorporated subsequent to the
  231  effective date of chapter 82-154, Laws of Florida, which does
  232  not meet the applicable criteria for incorporation pursuant to
  233  s. 165.061 shall not participate in the local government half
  234  cent sales tax. In either case, distributions to eligible units
  235  of local government in that county shall be made as though the
  236  nonparticipating municipality had not incorporated.
  237         (2) The moneys which otherwise would be distributed
  238  pursuant to this part to a unit of local government failing to
  239  certify compliance as required by s. 218.23(1) or having
  240  otherwise failed to meet the requirements of s. 200.065 shall be
  241  deposited in the General Revenue Fund for the 12 months
  242  following a determination of noncompliance by the department.
  243         (3) A county or municipality may not participate in the
  244  distribution of local government half-cent sales tax revenues
  245  during the 12 months following a determination of noncompliance
  246  by the Department of Revenue as provided in s. 200.065(13)(e).
  247         (4) Notwithstanding any provision to the contrary, a unit
  248  of local government which is subject to an order withholding an
  249  entitlement to shared revenues issued under s. 16.63(5) is
  250  ineligible to participate in revenue sharing under this part,
  251  except as otherwise provided in s. 16.63(5)(a), until its
  252  eligibility is restored by an order issued under s. 16.63(5)(c).
  253  The department shall redistribute the moneys withheld as
  254  follows:
  255         (a) If the unit of local government is a county, by
  256  redistributing its portion among all other eligible county
  257  governments according to the distribution formula under s.
  258  218.62(2).
  259         (b) If the unit of local government is a municipality, by
  260  redistributing its portion among all other eligible municipal
  261  governments according to the distribution formula under s.
  262  218.62(3).
  263         Section 5. This act shall take effect July 1, 2019.

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